title: Overcoming challenges to tax-exempt status.
abstract: The tax-exempt status of not-for-profit healthcare organizations increasingly is being challenged by private, for-profit, investor-owned organizations. Often, the business practices of not-for-profit organizations are virtually indistinguishable from those of for-profit organizations, and not-for-profit organizations sometimes provide less charity and unfunded care than their for-profit competitors. Moreover, the tax subsidies not-for-profit organizations sometimes are used to support activities that compete with those of for-profit organizations. To withstand challenges to their tax status, financial managers in not-for-profit organizations should assume an active role in developing clearly articulated, empirically based information about the extent of community benefit their organizations provide and its value.
authors.affiliation: Florida Health Information Center, University of South Florida, Tampa, USA.
authors.forename: J
authors.initials: J
authors.lastname: Wolfson
mesh_terms: D002608:Charities; D003132:Commerce; D003159:Community-Institutional Relations / Q000191:economics*; D005377:Financial Management, Hospital / Q000379:methods*; D006076:Government; D006777:Hospitals, Proprietary / Q000191:economics / Q000331:legislation & jurisprudence; D006788:Hospitals, Voluntary / Q000191:economics* / Q000331:legislation & jurisprudence; D010067:Ownership; D011216:Practice Management, Medical; D013660:Taxes / Q000331:legislation & jurisprudence; D014481:United States