All Academic, Inc. Research Logo

Info/CitationFAQResearchAll Academic Inc.
Document

Healthcare, Property Tax Exemptions and Implications from Recent Court Cases
Unformatted Document Text:  15 superior, there is also no justification for favoring the for-profit form. 48 Hansmann proposes exemption only to the truly charitable. 49 Hall and Colombo contend organizations capable of attracting financial support thereby demonstrate their worthiness of tax subsidy. 50 Bloche proposes that exemption be contingent upon the provision of free care to those in need of it. 51 Brody recommends that indirect subsidies through tax exemptions should be replaced with direct support in order to target desired output. 52 Horwitz provides empirical support for her position that organizational form matters. 53 Using data from the American Hospital Association’s Annual Survey and the 1990 U.S. Census, Horwitz analyzed over thirty hospitals to correlate legal categories of corporate form and behavioral differences and concluded that nonprofit hospitals were more likely to offer unprofitable services. Literature on Behavior Comparisons of Non-profit and For-profit Hospitals The controversy over whether nonprofit hospitals should be exempt from taxes has been heightened by published research that examines the comparative behavior of for-profit and nonprofit hospitals across a number of dimensions. David Falcone and David G. Warren review the results of research comparing the efficiency and 48 Robert Charles Clark, "Does the Nonprofit Form Fit the Hospital Industry?," Harvard Law Review 93.7 (1980). 49 Henry Hansmann, "The Evolving Law of Nonprofit Organizations: Do Current Trends Make Good Policy?," Case Western Reserve Law Review (1989). 50 Mark A. Hall and John D. Colombo, "The Charitable Status of Nonprofit Hospitals: Toward a Donative Theory of Tax Exemption," Washington Law Review 66 (1991). 51 M. Gregg Bloche, "Health Policy Below the Waterline: Medical Care and the Charitable Exemption," Minnesota Law Review 80 (1995). 52 Evelyn Brody, "Institutional Dissonance in the Nonprofit Sector," Villanova Law Review 41 (1996); Evelyn Brody, "Charities in Tax Reform: Threats to Subsidies Overt and Covert," Tennessee Law Review 66 (1999). 53 Jill R. Horwitz, "Why We Need the Independent Sector: The Behavior, Law, and Ethics of Not- for-Profit Hospitals," UCLA Law Review 50 (2003).

Authors: Fanning, Mary.
first   previous   Page 15 of 42   next   last



background image
15
superior, there is also no justification for favoring the for-profit form.
Hansmann
proposes exemption only to the truly charitable.
Hall and Colombo contend
organizations capable of attracting financial support thereby demonstrate their worthiness
of tax subsidy.
Bloche proposes that exemption be contingent upon the provision of free
Brody recommends that indirect subsidies through tax
exemptions should be replaced with direct support in order to target desired output.
Horwitz provides empirical support for her position that organizational form
Using data from the American Hospital Association’s Annual Survey and the
1990 U.S. Census, Horwitz analyzed over thirty hospitals to correlate legal categories of
corporate form and behavioral differences and concluded that nonprofit hospitals were
more likely to offer unprofitable services.
Literature on Behavior Comparisons of Non-profit and For-profit Hospitals
The controversy over whether nonprofit hospitals should be exempt from taxes
has been heightened by published research that examines the comparative behavior of
for-profit and nonprofit hospitals across a number of dimensions. David Falcone and
David G. Warren review the results of research comparing the efficiency and
48
Robert Charles Clark, "Does the Nonprofit Form Fit the Hospital Industry?," Harvard Law
Review 93.7 (1980).
49
Henry Hansmann, "The Evolving Law of Nonprofit Organizations: Do Current Trends Make
Good Policy?," Case Western Reserve Law Review (1989).
50
Mark A. Hall and John D. Colombo, "The Charitable Status of Nonprofit Hospitals: Toward a
Donative Theory of Tax Exemption," Washington Law Review 66 (1991).
51
M. Gregg Bloche, "Health Policy Below the Waterline: Medical Care and the Charitable
Exemption," Minnesota Law Review 80 (1995).
52
Evelyn Brody, "Institutional Dissonance in the Nonprofit Sector," Villanova Law Review 41
(1996); Evelyn Brody, "Charities in Tax Reform: Threats to Subsidies Overt and Covert," Tennessee Law
Review 66 (1999).
53
Jill R. Horwitz, "Why We Need the Independent Sector: The Behavior, Law, and Ethics of Not-
for-Profit Hospitals," UCLA Law Review 50 (2003).


Convention
Convention is an application service for managing large or small academic conferences, annual meetings, and other types of events!
Submission - Custom fields, multiple submission types, tracks, audio visual, multiple upload formats, automatic conversion to pdf.
Review - Peer Review, Bulk reviewer assignment, bulk emails, ranking, z-score statistics, and multiple worksheets!
Reports - Many standard and custom reports generated while you wait. Print programs with participant indexes, event grids, and more!
Scheduling - Flexible and convenient grid scheduling within rooms and buildings. Conflict checking and advanced filtering.
Communication - Bulk email tools to help your administrators send reminders and responses. Use form letters, a message center, and much more!
Management - Search tools, duplicate people management, editing tools, submission transfers, many tools to manage a variety of conference management headaches!
Click here for more information.

first   previous   Page 15 of 42   next   last

©2012 All Academic, Inc.