title: An empirical investigation of for-profit and tax-exempt nonprofit hospitals engaged in joint ventures.
abstract: Joint ventures between nonprofit and for-profit hospitals offer opportunities for collaboration to increase efficiency. These transactions have attracted the attention of the Internal Revenue Service, which may threaten tax-exempt status. This article analyzes inherent financial characteristics of nonprofit hospitals that joint venture with for-profit hospitals and those that choose not to joint venture.
authors.affiliation: Department of Accounting, College of Business, University of Texas at San Antonio, USA. psmith@utsa.edu
authors.forename: Pamela C
authors.initials: PC
authors.lastname: Smith
mesh_terms: D017598:Efficiency, Organizational; D036262:Empirical Research; D005377:Financial Management, Hospital / Q000331:legislation & jurisprudence*; D006755:Hospital Shared Services / Q000191:economics* / Q000331:legislation & jurisprudence; D006759:Hospital-Physician Joint Ventures / Q000191:economics*; D006777:Hospitals, Proprietary / Q000191:economics* / Q000331:legislation & jurisprudence; D006788:Hospitals, Voluntary / Q000191:economics* / Q000331:legislation & jurisprudence; D019464:Tax Exemption; D014481:United States; D037041:United States Government Agencies