White A J
Am J Law Med. 1980 Summer;6(2):283-313.
The Internal Revenue Service typically grants health maintenance organizations (HMOs) and I.R.C. section 501(c)(4) exemption from federal income taxation. If these prepayment group medical providers were classified as section 501(c)(3) tax exempt organizations, however, they would receive many additional advantages including increases in private funding and decreases in material and operating costs. This Note contends that most nonprofit HMOs--whether or not they have qualified under the federal HMO Act--should be granted 501(c)(3) status because they conform with all the specific requisites and general theoretical justifications of a "charitable purpose" tax exempt organization. Specifically, HMOs serve a tax exempt purpose by providing health care, by benefiting the community as a whole, and relieving the government of some of its public health burdens. HMOs comply with further requirements of section 501(c)(3) and its accompanying I.R.C. regulations by serving a broad membership while avoiding insider control or commercial dealings. Therefore, if an organization is a nonprofit prepayment group practice health provider that serves a broad community and provides health benefits without insider control, it should receive a 501(c)(3) tax exemption.
美国国税局通常会批准健康维护组织（HMO）以及《国内税收法典》第501(c)(4)条规定的组织免交联邦所得税。然而，如果这些预付费团体医疗服务提供者被归类为第501(c)(3)条规定的免税组织，它们将获得许多额外的优势，包括私人资金增加以及材料和运营成本降低。本注释认为，大多数非营利性健康维护组织——无论它们是否符合联邦健康维护组织法案的规定——都应被授予第501(c)(3)条规定的地位，因为它们符合“慈善目的”免税组织的所有具体要求和一般理论依据。具体而言，健康维护组织通过提供医疗保健、使整个社区受益以及减轻政府的一些公共卫生负担来实现免税目的。健康维护组织通过服务广泛的会员群体，同时避免内部人控制或商业交易，符合第501(c)(3)条及其附带的《国内税收法典》法规的进一步要求。因此，如果一个组织是一个非营利性预付费团体执业医疗服务提供者，服务于广泛的社区并在没有内部人控制的情况下提供健康福利，它应该获得第501(c)(3)条规定的免税资格。
