#ISUBTITLE ORG CODE#

Sufficient provision of these services has important implications for the public's health. Simultaneously with tax reform, many provisions in the recently passed health reform legislation 5 will also significantly impact hospitals and their provision of community benefit activities. 4 In response to this growing concern that nonprofit hospitals are providing insufficient benefits to their communities in return for their tax-exempt status, the Internal Revenue Service (IRS) has revised Form 990 requiring nonprofit hospitals to submit additional detailed financial documentation regarding their community benefit expenditures on Schedule H beginning with 2009 filings. 3 The inconclusive nature of this research helped spur political and legal action regarding community benefit provision by nonprofit hospitals. 2 There is, however, a long-standing debate in both the health policy and economics literatures on whether there is a substantial difference between the actions of for-profit and nonprofit hospitals, with empirical evidence supporting both schools of thought. Since 1969 the community benefit standard 1 has been the criteria by which the deservedness of tax exemption has been determined.

#ISUBTITLE ORG CODE#

INTERNAL REVENUE CODE § 501(c)(3) exempts nonprofit hospitals from federal income taxes.

Isubtitle org