title: The need for strategic tax planning among nonprofit hospitals.
abstract: Strategic tax planning issues are important to the nonprofit health care sector, despite its philanthropic mission. The consolidation of the industry has led management to fight for resources and develop alternative strategies for raising money. When management evaluates alternative collaborative structures to increase efficiency, the impact on governance structures must also be considered. The increased governmental scrutiny of joint ventures within the health care sector warrants management's attention as well. The financial incentives must be considered, along with the various tax policy implications of cross-sector collaborations.
authors.affiliation: Department of Accounting, College of Business, University of Texas at San Antonio, USA.
authors.forename: Pamela C
authors.initials: PC
authors.lastname: Smith
mesh_terms: D006788:Hospitals, Voluntary / Q000191:economics* / Q000458:organization & administration; D010934:Planning Techniques; D013660:Taxes / Q000331:legislation & jurisprudence; D014481:United States