Henry W
Healthc Financ Manage. 1991 Jan;45(1):30, 32, 34-8.
The tax-exempt status of not-for-profit healthcare organizations is being questioned and sometimes challenged on Federal, state, and local fronts. While the Internal Revenue Service (IRS) has created a special program for randomly auditing not-for-profit organizations, Congress is expected to consider legislation that would mandate the amount of charity care and community benefits a tax-exempt hospital must provide in relation to its tax-exemption value. Familiarity with IRS and Congressional activity, as well as with cases in which a hospital's tax-exempt status has been challenged in court, may provide guidelines for hospitals to assess their vulnerability.
非营利性医疗组织的免税地位正受到质疑，在联邦、州和地方层面有时还会面临挑战。虽然美国国税局（IRS）已设立了一个特别项目，用于随机审计非营利组织，但预计国会将审议一项立法，该立法将规定免税医院必须提供的慈善护理和社区福利的数量与其免税价值相关。熟悉美国国税局和国会的活动，以及医院免税地位在法庭上受到质疑的案例，可能会为医院评估自身的脆弱性提供指导方针。
