Protecting the hospital's physician recruitment program.

The IRS has recently taken positions on a number of tax issues that affect the economic well-being of voluntary hospitals. In the area of physician recruitment, hospitals must develop certain procedures to maintain their tax-exempt status. This discussion on physician recruitment is the first of a three-part series on the IRS' position on tax issues. The next two articles will address tax problems facing restructured healthcare systems, and the tax ramifications of joint ventures.