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Author: Mary Crossley Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
This article reviews recently promulgated Internal Revenue Service regulations for nonprofit hospitals seeking tax exemption and a new estimate of national hospital community benefit spending, and analyzes how they point to the value of hospitals working with community partners to address the social determinants of health. It then explains how unmet legal needs function as health determinants, and suggests how hospitals' participation in medical-legal partnerships can address those needs.
Author: Mary Crossley Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
This article reviews recently promulgated Internal Revenue Service regulations for nonprofit hospitals seeking tax exemption and a new estimate of national hospital community benefit spending, and analyzes how they point to the value of hospitals working with community partners to address the social determinants of health. It then explains how unmet legal needs function as health determinants, and suggests how hospitals' participation in medical-legal partnerships can address those needs.
Author: Mary Crossley Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
The Affordable Care Act (ACA) imposes a number of new requirements on hospitals seeking to maintain their tax-exempt status under federal law. One requirement is that hospitals must conduct a “community health needs assessment” (CHNA) at least every three years and then develop and implement a strategy to address the needs identified in the assessment. This essay explores the potential this provision may offer for identifying, understanding, and reducing health care disparities. By calling on hospitals to focus less on individuals and more on communities, the CHNA requirement may offer a valuable addition to the toolkit for combating disparities. Thinking about hospitals and CHNAs in this fashion also contributes to a growing scholarly and professional dialogue that advocates for increased support for public health approaches to health problems and urges better integration of our public health and health care systems. This essay sketches how tax-exempt hospitals' need to satisfy the new CHNA requirement might be harnessed as a tool for addressing health disparities, as well as some factors that might stymie this potential.
Author: Thomas K. Hyatt Publisher: John Wiley & Sons ISBN: 1118037499 Category : Business & Economics Languages : en Pages : 254
Book Description
Authoritative and entirely up to date to reflect recent changes in health law and tax-exempt law, this is a one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organisations.
Author: Susannah Camic Tahk Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
Hospitals in the U.S. have long been able to obtain exemption from federal income tax because they meet the requirement known as the standard of “community benefit.” Yet lawmakers and scholars know virtually nothing about the actual workings of tax-exempt hospitals, or about whether, how, and to what extent they deliver benefits to their communities. Within the last five years, however, IRS tax return forms have started asking hospitals to quantify these benefits, as well as to give detailed information about their financial practices with respect to their patients. These new questions coincide with new requirements for tax-exempt hospitals put in place as part of 2010's health care reform bill, the Affordable Care Act. The new tax return data offers a first-time opportunity to evaluate the workings of tax-exempt hospitals from the perspective of both the traditional requirements for tax-exempt hospitals and the 2010 reforms of the Affordable Care Act. This Article analyzes data from all tax-exempt hospitals in the U.S. in 2012 to show that tax-exempt hospitals differ widely in their provision of community benefits (and financial practices). In particular, these activities vary systematically in relation to their different notions of “community” and the characteristics of the communities where the hospitals are located. This evidence demonstrates that tax-exempt hospitals seem to be responding to the specific needs of their own communities when allocating their resources among different community-benefit activities. The data show, in addition, that while tax-exempt hospitals are generally adopting the financial policies that Congress and the IRS are requesting, hospital financial aid policies also vary by community. These findings raise several fundamental questions for lawmakers and tax policy scholars in the era of the Affordable Care Act. In particular, the findings suggest that lawmakers need to grapple seriously with how they allow tax-exempt hospitals to define their communities. For example: is it appropriate for tax-exempt hospitals merely to benefit a narrowly defined community or should they operate in terms of a broader understanding of community? In light of the new data presented, this Article considers these questions and outlines several alternatives to the “community benefit” standard to address them.
Author: Thomas K. Hyatt Publisher: John Wiley & Sons ISBN: 0470610883 Category : Business & Economics Languages : en Pages : 202
Book Description
Authoritative and entirely up to date to reflect recent changes in health law and tax-exempt law, The Law of Tax-Exempt Healthcare Organizations, Cumulative Supplement, Fourth Edition provides a comprehensive, one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organizations. Lawyers, accountants, nonprofit executives, and nonprofit consultants will benefit from this handy resource that explains, simplifies, and demystifies the prospect of trying to evaluate and interpret the overlapping jurisdictions of health and tax-exempt law.
Author: Wael Mohamed Fathy ElRayes Publisher: ISBN: Category : Languages : en Pages : 231
Book Description
The Internal Revenue Service issued the long awaited regulatory guidelines for the Community Benefits (CB) spending for private tax-exempt hospitals in December 2008, which required these hospitals to report their policies, practices, and spending on CB activities. The Affordable Care Act amended these rules in 2010 by adding a section on Community Health Needs Assessment. This study evaluates and tracks spending on the total and different CB activities by all private tax-exempt hospitals in seven states after the implementation of the latest IRS and ACA reporting regulations from 2010 - 2013. Moreover, this study investigates which community health indicators are predictive of spending on community improvement activities. The last part of this study examines the relationship between spending on health improvement activities and changes in a set of health indicators. We collected data from multiple sources and hospitals’ CB data were obtained from revised income tax Form 990. A total of 328 private tax-exempt hospitals in the states of Kentucky, Minnesota, Mississippi, Nebraska, New Hampshire, New Mexico, and Virginia were included in the first study. The second and third studies included the 223 counties that had at least one private tax-exempt hospital in the seven states. Univariate analyses provided basic analyses. Multivariate regressions analyses, including linear and nonlinear models, examined the relationships between different predictor and response variables while adjusting for multiple covariates. SAS/STAT version 9.4 statistical software was used to execute the analyses. A p-value of ≤ 0.05 was considered statistically significant. Total annual CB spending increased significantly between 2010 and 2013. There were considerable variations in the amounts and types of CB spending between different private tax-exempt hospitals. Direct patient care spending dominated the amount of spending on CB. Community health improvement initiatives comprised only around 0.55% of total tax-exempt spending on CB activities and varied considerably between counties and states and over time. Community health indicators showed mixed patterns over the study period. There did not appear to be a consistent pattern between the spending on community health improvement initiatives and changes in community health indicators.
Author: Thomas K. Hyatt Publisher: John Wiley & Sons ISBN: 1119539862 Category : Business & Economics Languages : en Pages : 261
Book Description
Get up to date on 2019 healthcare law and newly relevant issues The Law of Tax-Exempt Healthcare Organizations 2019 Supplement provides complete and comprehensive practitioner updates and analysis in a single volume. Tackling complex legal issues with plain-English explanations and the appropriate citations, this guide is a must-have resource for organizations and their advisors. The companion website provides extensive appendices for further reference, as well as helpful downloadable tables that facilitate a more efficient approach to practice. Healthcare law is a complex field, and keeping up with the frequent changes to federal law is itself a full time job. This book eliminates the need for extended research time by collecting all of the newest and relevant guidelines into one place. Get up to date on the latest IRS forms, guidance, and procedures Interpret complex legal issues correctly and appropriately Reference relevant federal guidelines quickly and easily Access extensive appendices and tables to streamline application As the field evolves and new issues arise, practitioners need a working knowledge of the legal implications behind organizational activities, structure, practices, and more. This most recent annual supplement to The Law of Tax-Exempt Healthcare Organizations is a must-have resource for anyone in the field.
Author: Thomas K. Hyatt Publisher: John Wiley & Sons ISBN: 1119346398 Category : Business & Economics Languages : en Pages : 215
Book Description
2017's must-have reference for nonprofit healthcare organizations The Law of Tax-Exempt Healthcare Organizations is a one-stop reference for organizations and their advisors, providing accessible explanations of the complex legal framework surrounding tax-exempt status, healthcare organizations, and other pertinent regulations. This new supplement has been updated to reflect the latest changes to federal law, IRS forms, requirements, and related tax procedures, with extensive citations to facilitate further research if needed. Coverage includes healthcare reform, the Affordable Care Act, activities of tax-exempt organizations, political campaign activity, charitable reforms, intermediate sanctions, and more, including the fiduciary duty of directors on the governing body of nonprofit organizations. Organized for easy navigation and quick reference, this book is also valuable as a learning resource for nonprofit professionals seeking to make more informed decisions for their organizations. The laws and regulations surrounding both health care and the nonprofit world are continuously evolving; when the two fields merge in a single organization, they create a legal area that is continuously in flux. This book provides up-to-the-minute guidance on all relevant aspects of federal law to ensure the clear understanding that streamlines compliance. Get up to date on the latest changes to federal law Delve into the complex rules regarding tax-exempt status Ensure compliance with practical guidance and tools Examine the impact of the Affordable Care Act, charitable reforms, new restrictions, and more By compiling all legal and tax-related information specific to tax-exempt health care organizations into a single volume, this book dramatically reduces research time and eliminates the need to wade through legal libraries to locate specific information—it's all here. The Law of Tax-Exempt Healthcare Organizations is the must-have reference with the latest information and down-to-earth explanations.
Author: Mary Crossley
Author: Mary Crossley
Author: Mary Crossley
Author: Thomas K. Hyatt
Author: Susannah Camic Tahk
Author: Thomas K. Hyatt
Author: United States. Congress. House. Committee on Ways and Means
Author: Wael Mohamed Fathy ElRayes
Author: United States. Congress. House. Committee on Ways and Means
Author: Thomas K. Hyatt
Author: Thomas K. Hyatt