Number: RL34605
Title: Tax-Exempt Section 501(c)(3) Hospitals: Community Benefit Standard and Schedule H
Authors: Erika Lunder and Edward C. Liu, American Law Division 
Abstract: This report examines the standards under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and the new Schedule H. It ends with a brief discussion of H.R. 973 (110th Congress) and H.R. 6420 (109th Congress).
Pages: 14
Date: July 31, 2008