Considering the health care entity C corporation conversion to tax pass-through entity status [0.03%]
考虑将医疗保健实体C公司转换为税务穿透型实体状态
Robert F Reilly
Robert F Reilly
The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal ta...
Robert F Reilly
Robert F Reilly
There are numerous individual reasons to conduct a health care intangible asset valuation. This discussion summarized many of these reasons and considered the common categories of these individual reasons. Understanding the reason for the i...
Robert F Reilly
Robert F Reilly
In the valuation synthesis and conclusion process, the analyst should consider the following question: Does the selected valuation approach(es) and method(s) accomplish the analyst's assignment? Also, does the selected valuation approach an...
The Stark truth: what your physician clients should know about Stark Law and the Anti-Kickback Statute [0.03%]
Stark真相：您的医师客户需要了解的《Stark法》和反回扣条例事项
Melissa Taormina
Melissa Taormina
This article summarizes key features of Stark Law and the Anti-Kickback Statute, statutes used to fight health care fraud and abuse within Medicare and Medicaid, and explains how attorneys can help health care providers comply with these la...
Thomas M Wickizer
Thomas M Wickizer
Substance abuse (SA) imposes a substantial economic burden on society. This burden arises largely from indirect costs associated with lost productivity (morbidity), premature mortality, and crime. The economic impact of SA has been estimate...
The role of non-operating income in community benefit provision by not-for-profit hospitals [0.03%]
非营利医院社区福利提供的非营业收入的作用分析
Paula H Song,Jeffrey S McCullough,Kristin L Reiter
Paula H Song
Not-for-profit hospitals are under increased public scrutiny for providing what some view as insufficient levels of community benefit compared to their tax-exempt benefits. One potential driver of community benefit is financial surplus, whi...
Hospital philanthropy [0.03%]
医院慈善事业发展
Dean G Smith,Jan P Clement
Dean G Smith
It remains an open question whether hospital spending on fundraising efforts to garner philanthropy is a good use of funds. Research and industry reports provide conflicting results. We describe the accounting and data challenges in analysi...
Not-for-profit hospitals' provision of community benefit: is there a trade-off between charity care and other benefits provided to the community? [0.03%]
非营利医院向社区提供的福利：慈善护理与其他社区收益之间是否存在权衡？
Simone Rauscher Singh
Simone Rauscher Singh
Background: For decades, not-for-profit hospitals have been required to provide community benefit in exchange for tax exemption. To fulfill this requirement, hospitals engage in a variety of activities ranging from free a...
Community benefit in exchange for non-profit hospital tax exemption: current trends and future outlook [0.03%]
美国非营利医院免税现状及未来展望
Simone Rauscher Singh
Simone Rauscher Singh
Assessing the adequacy of the community benefits that not-for-profit hospitals provide in exchange for tax exemption remains a challenge. While recent changes to Internal Revenue Service (IRS) reporting requirements have improved transparen...
Howard L Rivenson,Dean G Smith
Howard L Rivenson
Competing financial theories have been offered to understand hospitals' cash holding with scant recent evidence. Using data from a national sample of 608 not-for-profit hospitals, we find support for the trade-off theory which posits target...