title: Is your hospital's tax-exempt status at risk?
abstract: The IRS has proposed changes to Section 501(c)(3) of the Internal Revenue Code that could affect the tax-exempt status of not-for-profit healthcare organizations. Healthcare financial managers should ensure that their organizations maintain compliance with the tax-exempt requirements and remain above reproach, particularly in the areas of: An organization's intent for public service. Implications of Section 4958 on the organization's tax-exempt status. Political activities. Operating an affiliated business.
authors.affiliation: Piedmont Healthcare, Atlanta, USA. john.ricaud@piedmont.org
authors.forename: John S
authors.initials: JS
authors.lastname: Ricaud
mesh_terms: D005377:Financial Management, Hospital / Q000191:economics* / Q000331:legislation & jurisprudence*; D006801:Humans; D019464:Tax Exemption; D014481:United States