| Tag |
First Indicator |
Second Indicator |
Subfields |
| LEADER |
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| 001 |
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| 006 |
m d f |
| 007 |
cr bn mmmapmmp |
| 008 |
101221s2009 dcu o f000 0 eng d |
| 005 |
20260430200042.2 |
| 035 |
|
|
|a cis2007868231
|
| 040 |
|
|
|a ProQuest
|c ProQuest
|d UtOrBLW
|
| 043 |
|
|
|a n-us---
|
| 099 |
|
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|a CRS-2009-AML-0095
|
| 110 |
2 |
|
|a Library of Congress.
|b Congressional Research Service.
|
| 245 |
1 |
0 |
|a Tax-Exempt Section 501(c)(3) Hospitals :
|b Community Benefit Standard and Schedule H.
|
| 264 |
|
1 |
|a [Place of publication not identified] :
|b [publisher not identified],
|c 2009.
|
| 300 |
|
|
|a 1 online resource.
|
| 336 |
|
|
|a text
|b txt
|2 rdacontent
|
| 337 |
|
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|a computer
|b c
|2 rdamedia
|
| 338 |
|
|
|a online resource
|b cr
|2 rdacarrier
|
| 500 |
|
|
|a Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
|
| 500 |
|
|
|a CRS Report.
|
| 520 |
|
|
|a Examines standards under Section 501(c)(3) of the Internal Revenue Code, under which hospitals qualify for tax-exempt charitable status under Federal law. Discusses recent inquiries made by Congress and IRS into whether hospitals are conducting sufficient activities to justify their exemption, and new IRS reporting requirement known as Schedule H. Discusses H.R. 6420, the Tax Exempt Hospitals Responsibility Act of 2006, to impose tax on Section 501(c)(3) hospitals that failed to treat low-income uninsured patients.
|
| 500 |
|
|
|a Electronic resource.
|
| 650 |
|
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|a Governmental investigations
|z United States.
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| 650 |
|
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|a Privileges and immunities.
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| 650 |
|
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|a Tax incentives.
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| 655 |
|
7 |
|a Electronic books.
|2 local
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| 710 |
2 |
|
|a ProQuest (Firm)
|
| 776 |
0 |
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|i Microfiche version:
|a Library of Congress. Congressional Research Service.
|t Tax-Exempt Section 501(c)(3) Hospitals
|
| 830 |
|
0 |
|a U.S. Congressional Research.
|
| 856 |
4 |
0 |
|u http://proxy.library.tamu.edu/login?url=https://congressional.proquest.com/congcomp/getdoc?CRDC-ID=CRS-2009-AML-0095
|z Connect to the full text of this electronic book
|t 0
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|
| 952 |
f |
f |
|a Texas A&M University
|b College Station
|c Electronic Resources
|s www_evans
|d Available Online
|t 0
|e CRS-2009-AML-0095
|h Other scheme
|
| 998 |
f |
f |
|a CRS-2009-AML-0095
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|l Available Online
|