Luecke R W, Sossi F T
Healthcare Specialists, Inc., Cleveland, OH.
Healthc Financ Manage. 1994 Nov;48(11):54, 56, 58.
The Omnibus Budget Reconciliation Act of 1993 established new rules governing individuals who make donations to charitable organizations and organizations that provide goods and services in return for charitable donations. Healthcare financial managers and fund-raising personnel need to become familiar with these rules so they can assure that donors of charitable contributions to their organizations will receive appropriate tax deductions and that the organizations themselves will not incur penalties for failing to make proper disclosures.
1993年的《综合预算协调法案》制定了新规则，用以管理向慈善组织捐款的个人以及那些为换取慈善捐赠而提供商品和服务的组织。医疗保健财务经理和筹款人员需要熟悉这些规则，以便确保向其组织进行慈善捐赠的捐赠者能够获得适当的税收减免，并且组织自身不会因未能进行适当披露而受到处罚。
