Hospital charity care—effects of new community-benefit requirements
SS Nikpay, JZ Ayanian - New England Journal of Medicine, 2015 - Mass Medical Soc
New England Journal of Medicine, 2015•Mass Medical Soc
… To explore these questions, we assessed data from federal tax returns on the community-benefit
policies of 1821 general, acute care, nonprofit hospital facilities in tax year 2012 (see the
Supplementary Appendix, available with the full text of this article at NEJM.org). The year
2012 was the most recent one for which data were available and was the first year that the
IRS required nonprofit hospitals to report on most aspects of Section 501(r) on their federal tax
returns. We calculated the proportion of nonprofit hospitals in each state that met the following …
policies of 1821 general, acute care, nonprofit hospital facilities in tax year 2012 (see the
Supplementary Appendix, available with the full text of this article at NEJM.org). The year
2012 was the most recent one for which data were available and was the first year that the
IRS required nonprofit hospitals to report on most aspects of Section 501(r) on their federal tax
returns. We calculated the proportion of nonprofit hospitals in each state that met the following …
U.S. nonprofit hospitals must now have written policies regarding charity care, charge reasonable amounts for it, refrain from extraordinary bill-collection practices, and assess community health needs every 3 years. The effects on charity care are likely to be mixed.
The New England Journal Of Medicine
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