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501(c)(3) Hospitals and the Community Benefit Standard
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 an amendment in the nature of a substitute to H.R. 3590, the Patient Protection and Affordable Care Act, to impose additional requirements on hospitals to qualify for Section 501(c)(3) status.
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.