Tax decisions bring good and bad news for hospitals.
Three recent court decisions denying tax exemptions to shared hospital laundry service organizations should dispel the belief that tax exemptions will automatically be granted to shared service organizations. Two other decisions on the sale of goods and services to persons other than hospitals suggest that the IRS is moving toward a position that accepts certain services as indigenous to the exempt functions of a modern community hospital.
D003284:Contract Services / Q000331:legislation & jurisprudence*; D005376:Financial Management / Q000331:legislation & jurisprudence*; D006755:Hospital Shared Services / Q000331:legislation & jurisprudence*; D007183:Income Tax / Q000331:legislation & jurisprudence*; D007847:Laundry Service, Hospital / Q000331:legislation & jurisprudence; D014481:United States