title: Tax-exempt status for hospitals: where have we been--and where are we going?
abstract: The IRS has two very different published administrative positions on the tax-exemption requirements that apply to hospitals. Hospitals that meet either standard should be recognized by the IRS as tax-exempt. The IRS sometimes appears to be attempting to back away from its more liberal tax-exemption standard (the so-called "community benefit standard"). There is also some pressure coming from Congress to change the applicable rules. Immediate change regarding tax-exemption standards may be more likely at the state and local level than at the federal level.
authors.affiliation: KPMG LLP's Washington National Tax Practice, Washington, D.C., USA. rspeizma@kpmg.com
authors.forename: Richard A
authors.initials: RA
authors.lastname: Speizman
mesh_terms: D003159:Community-Institutional Relations / Q000331:legislation & jurisprudence*; D004469:Economics, Hospital / Q000331:legislation & jurisprudence*; D019464:Tax Exemption / Q000191:economics / Q000331:legislation & jurisprudence*; D014481:United States