Cotora C
Hosp Health Serv Adm. 1985 Jan-Feb;30(1):61-71.
The expense of new technologies and current high costs of capital financing have combined to encourage hospitals to acquire the use of new equipment by having a group of private investors purchase the equipment and make it available for use by the hospital. However, tax exempt healthcare providers are inhibited from pursuing this alternative because of current Internal Revenue Service policies prohibiting Investment Tax Credit (ITC) for property used by tax exempt organizations. This article discusses some approaches a nonprofit hospital and a group of potential investors can take to enable the investors to claim ITC.
新技术的成本以及当前高昂的资本融资成本共同促使医院通过让一群私人投资者购买设备并使其可供医院使用来获取新设备的使用权。然而，由于美国国税局目前的政策禁止对免税组织使用的财产给予投资税收抵免（ITC），免税医疗服务提供者在采用这种替代方式时受到了限制。本文讨论了非营利性医院和一群潜在投资者可以采取的一些方法，以使投资者能够获得投资税收抵免。
