Maiuro Lisa Simonson, Schneider Helen, Bellows Nicole
Medstat, Sacramento, Calif, USA.
Healthc Financ Manage. 2004 Sep;58(9):74-8, 80, 82 passim.
The recent decision by the Illinois Department of Revenue to revoke the tax-exempt status of Provena Covenant Medical Center is just one indication of a larger trend in which states are increasingly questioning the exchange of social contributions by not-for-profit hospitals for favorable tax treatment. As yet, there is no consensus on how charity care or community benefits should be measured. Results of a study examining different states' specifications of charity care indicate that alternate definitions of charitable contributions have a material effect on the total dollars recognized as charitable contributions. Such differences could have a bearing on any state's decision regarding whether a hospital should be allowed to retain its tax-exempt status.
伊利诺伊州税务局最近决定撤销普罗维登纳圣约医疗中心的免税地位，这只是一个更大趋势的体现，即各州越来越质疑非营利性医院用社会贡献换取优惠税收待遇的做法。到目前为止，对于慈善医疗或社区福利应如何衡量尚无共识。一项研究不同州慈善医疗规定的结果表明，慈善捐赠的不同定义对确认为慈善捐赠的总金额有重大影响。这种差异可能会影响任何一个州关于是否应允许医院保留其免税地位的决定。
