title: New requirements for hospitals to maintain tax-exempt status.
abstract: Tax-exempt hospitals are now facing more legislative requirements to maintain tax-exempt status. This article outlines each of these requirements imposed by the Patient Protection Act of 2010. Health care administrators, executives, and consultants must be aware of these new laws to ensure each facility is capable of maintaining tax-exempt status. Despite the issuance of new requirements, a conclusive definition of charity does not exist. Therefore, the debate surrounding charity care and the justification for tax-exempt status will continue.
authors.affiliation: The University of Texas at San Antonio, USA. pamela.smith@utsa.edu
authors.forename: Pamela C
authors.initials: PC
authors.lastname: Smith
authors.forename: Kelly
authors.initials: K
authors.lastname: Noe
mesh_terms: D004469:Economics, Hospital / Q000331:legislation & jurisprudence*; D033161:Government Regulation; D019983:Guideline Adherence; D020380:Needs Assessment; D058991:Patient Protection and Affordable Care Act; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D017664:Uncompensated Care / Q000191:economics / Q000331:legislation & jurisprudence; D014481:United States