Gillombardo C F, Abramson S H
Health Matrix. 1986 Fall;4(3):16-21.
For a nonprofit hospital in today's competitive climate, loss of tax-exempt status may be catastrophic. Recent rulings by the Internal Revenue Service indicate that a hospital that provides physicians with overgenerous financial incentives to recruit or maintain them on its medical staff risks just such a result. This article explores the legal doctrine of "private inurement," which prohibits charitable organizations from serving private interests, and the doctrine's application to physician incentives given by exempt hospitals. The article underscores the need for great caution in structuring the incentives and recommends that nonprofit hospitals make a practice of obtaining advance letter rulings from the Service.
对于当今竞争环境下的非营利性医院而言，失去免税地位可能是灾难性的。美国国税局最近的裁决表明，一家医院若为招募或留住医务人员而向医生提供过于优厚的经济激励，就可能面临这样的后果。本文探讨了“私人受益”这一法律原则，该原则禁止慈善组织为私人利益服务，以及该原则在免税医院给予医生的激励措施方面的应用。本文强调在构建激励措施时需格外谨慎，并建议非营利性医院养成向美国国税局提前申请信函裁决的习惯。
