title: Legislation threatens tax exemptions.
abstract: The Health Security Act, if passed by Congress, becomes effective January 1, 1995. To maintain their tax-exempt status, hospitals must assess the healthcare needs of their community and create a plan to meet those needs. The authors discuss proactive strategies for addressing this issue.
authors.affiliation: Oakland University, Rochester, MI.
authors.forename: S
authors.initials: S
authors.lastname: Pelfrey
authors.forename: B A
authors.initials: BA
authors.lastname: Theisen
mesh_terms: D003159:Community-Institutional Relations / Q000331:legislation & jurisprudence; D018166:Health Care Reform / Q000331:legislation & jurisprudence*; D006788:Hospitals, Voluntary / Q000191:economics / Q000331:legislation & jurisprudence*; D013660:Taxes / Q000331:legislation & jurisprudence*; D014481:United States