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Community Benefit Standard and Schedule H
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.
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.
Library of Congress. Congressional Research Service.