Wolfson J
Florida Health Information Center, University of South Florida, Tampa, USA.
Healthc Financ Manage. 1996 Apr;50(4):58-63, 65.
The tax-exempt status of not-for-profit healthcare organizations increasingly is being challenged by private, for-profit, investor-owned organizations. Often, the business practices of not-for-profit organizations are virtually indistinguishable from those of for-profit organizations, and not-for-profit organizations sometimes provide less charity and unfunded care than their for-profit competitors. Moreover, the tax subsidies not-for-profit organizations sometimes are used to support activities that compete with those of for-profit organizations. To withstand challenges to their tax status, financial managers in not-for-profit organizations should assume an active role in developing clearly articulated, empirically based information about the extent of community benefit their organizations provide and its value.
非营利性医疗组织的免税地位日益受到私营、营利性、投资者所有组织的挑战。通常，非营利组织的商业行为与营利组织几乎没有区别，而且非营利组织有时提供的慈善服务和无资金支持的医疗服务比营利性竞争对手少。此外，非营利组织的税收补贴有时被用于支持与营利组织竞争的活动。为了抵御对其税收地位的挑战，非营利组织的财务经理应积极发挥作用，制定关于其组织提供的社区福利程度及其价值的清晰明确、基于实证的信息。
