Tax Exemption
Research News and Information

Monday, November 23, 2009

On the hot seat. As the recession grows, an IRS report shows enviable salaries and uneven community benefits provided by tax-exempt hospitals.

14 Feb 2009 As they look to collect a share of the billions in stimulus dollars designed to boost the economy, not-for-profit hospitals found the tax breaks they get coming under more scrutiny. An IRS report on executive pay and community benefits found ... Read more...

Tax-exempt hospitals and community benefits: a review of state reporting requirements.

30 Jan 2009 In June 2007 the Internal Revenue Service proposed a major overhaul of its reporting requirements for tax-exempt hospitals and released draft Form 990 (the IRS form filed by tax-exempt organizations each year). In December 2007 the IRS promulgated ... Read more...

Tax-exempt status for hospitals: where have we been--and where are we going?

30 Jan 2009 The IRS has two very different published administrative positions on the tax-exemption requirements that apply to hospitals. Hospitals that meet either standard should be recognized by the IRS as tax-exempt. The IRS sometimes appears to be ... Read more...

Latest indexed articles for 'Tax Exemption'

These are the very latest articles for this heading:

• HUD loosens debt grip. Refinancing easier for not-for-profits. 11 Jul 2009
• Taxation with designations. Idea to nix not-for-profits' tax exemption revisited. 23 May 2009
• FAH 990 shows $250,000 loss. Kahn's total compensation hits $2.3 million in 2008. 23 May 2009
• Building on a good foundation. 27 Feb 2009
• On the hot seat. As the recession grows, an IRS report shows enviable salaries and uneven community benefits provided by tax-exempt hospitals. 14 Feb 2009
• Tax-exempt hospitals and community benefits: a review of state reporting requirements. 30 Jan 2009
• Lesson from the HIE front. Organizations share lessons learned in the effort to develop health information exchanges and regional health information organizations. 30 Jan 2009
• A checklist for managing tax-exemption and related disputes. 30 Jan 2009
• Tax-exempt status for hospitals: where have we been--and where are we going? 30 Jan 2009
• Strategies for accurate community benefit reporting. 30 Jan 2009
• The IRS's version of community benefit: a look at the redesigned Form 990 and new Schedule H. 30 Jan 2009
• GHA statewide Community Benefit Report: sharing the story of hospitals' significance. 30 Dec 2008
• Capping the tax exclusion for employment-based health coverage: implications for employers and workers. 30 Dec 2008
• Death and taxes. 30 Nov 2008
• Philanthropic pains: The push to implement charity care and community benefit mandates is gaining speed, but will it hurt hospitals? 29 Nov 2008
• Measure your efforts. Exemption relies on proper charity-care estimates. 29 Nov 2008
• 401(k) plan asset allocation, account balances, and loan activity in 2007. 29 Nov 2008
• Managing accounts receivable write-offs: make sure you have the information. 30 Oct 2008
• Regulation. IRS seeks more information on bad debt, community benefit. 30 Oct 2008
• What's new with the FHA's Section 242? 30 Oct 2008

See a longer list of these articles.

Technical information about 'Tax Exemption'

Definition: Status not subject to taxation; as the income of a philanthropic organization. Tax-exempt organizations may also qualify to receive tax-deductible donations if they are considered to be nonprofit corporations under Section 501(c)3 of the United States Internal Revenue Code.

Descriptor UI: D019464

Alternative terms: Tax Exemption; Exemption, Tax; Exemptions, Tax; Tax Exemptions;

Allowable Qualifiers: classification; economics; history; legislation & jurisprudence; standards; trends;

Tree Number: N03.219.900.940;

History Note: 97

Technical Notes: coord IM with subject of tax (IM); specify geog