Wang T, Wambsganns J R
Northwest Medical Center, Thief River Falls, MN, USA.
Healthc Financ Manage. 1996;Suppl:4-9.
Not-for-profit healthcare organizations benefit enormously from their tax-exempt status. But in recent years, the IRS, Congress, and state and local governments have begun scrutinizing these organizations in an effort to find potential sources of new tax revenue. Since the survival of an organization may depend on retaining its tax-exempt status, healthcare executives must be able to justify their organizations' status by developing a written charity care policy, promoting the concept of community benefit, reviewing physician recruitment and retention policies to identifying and reporting unrelated business income, and submitting a concise Form 990 tax return to the Federal government.
非营利性医疗保健组织从其免税地位中受益匪浅。但近年来，美国国税局、国会以及州和地方政府已开始对这些组织进行审查，以寻找新的潜在税收来源。由于组织的生存可能取决于保持其免税地位，医疗保健管理人员必须能够通过制定书面慈善护理政策、推广社区福利概念、审查医生招聘和留用政策以识别和报告无关业务收入，以及向联邦政府提交一份简洁的990表格纳税申报表来证明其组织的地位。
