Wright Lorraine McClenny, Clancy Tanisha, Smith Pamela C
College of Business at North Carolina State University, USA.
J Health Care Finance. 2009 Summer;35(4):83-92.
This article examines the recent significant changes to the Form 990 information return for tax-exempt organizations. Specifically, we address those changes to the return that may impact the health care industry. The Internal Revenue Service (IRS) argues the redesign of the Form 990 is based on the following three principles: enhancing transparency, promoting tax compliance, and minimizing the burden on the filing organization. It has yet to be determined whether the significant reorganization of the informational return will benefit the stakeholders of the health care industry. We argue that these changes are a step in the right direction in providing necessary disclosure for policymakers and federal regulators.
本文探讨了免税组织990表格信息申报表最近的重大变化。具体而言，我们关注那些可能影响医疗行业的申报表变化。美国国税局（IRS）认为，990表格的重新设计基于以下三个原则：提高透明度、促进税收合规以及减轻申报组织的负担。信息申报表的重大重组是否会使医疗行业的利益相关者受益，还有待确定。我们认为，这些变化朝着正确的方向迈出了一步，为政策制定者和联邦监管机构提供了必要的披露。
