Kuchler J A
Healthcare Financial Management Association, Washington, DC.
Healthc Financ Manage. 1992 Feb;46(2):20-4, 26, 28 passim.
Congress, the Internal Revenue Service (IRS), and state and local governments still are trying to determine requirements a hospital must meet to warrant tax exemption. Revisions to a bill introduced by Rep. Brian Donnelly (D-Mass.) likely will focus Congressional debate on whether charity care or the broader concept of community benefits is the most appropriate measure for not-for-profit hospitals to meet; the IRS may develop intermediate sanctions it could impose on errant not-for-profit facilities in lieu of a total revocation of tax-exempt status; and perhaps the most stringent clamp-down on healthcare facilities' tax-exempt status will come from state and local governments that develop boundaries for tax-exempt hospitals to maintain. Not-for-profit facilities can respond to increased scrutiny by viewing government challenges as opportunities to "tell their stories" about charity care and community benefits.
国会、美国国税局（IRS）以及州和地方政府仍在努力确定医院为获得免税资格必须满足的要求。众议员布莱恩·唐纳利（Brian Donnelly，民主党，马萨诸塞州）提出的法案修订案可能会使国会的辩论聚焦于慈善医疗还是更广泛的社区福利概念才是衡量非营利性医院是否达标的最合适标准；美国国税局可能会制定中间制裁措施，对违规的非营利性机构进行处罚，而不是完全撤销其免税资格；或许对医疗机构免税资格最严格的限制将来自州和地方政府，它们会划定免税医院的维持界限。非营利性机构可以将政府的审查视为讲述慈善医疗和社区福利“故事”的机会，以此来应对日益严格的审查。
