HealthLawProf Blog

Editor: Katharine Van Tassel
Akron Univ. School of Law

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Tuesday, July 5, 2005

The NFP Hospital Debate Rages On

The tax exempt status of non-profit hospitals is under fire.  At the heart of the issue seems to be the lack of a consistent and accepted means of determining "community benefit" which generally represents the justification for this special status.  Is it fair and equitable to the for-profit systems?  Is it actually just an accounting nightmare?  In my opinion, the argument is a delightful mix of tax law, corporate law and health law, with some critical public policy issues thrown in to make it important and newsworthy. 

There have been quite a few articles recently on the subject; this article appeared in the Orlando Business Journal this week.

On a side note, I am a 3L and am planning on making this an independent study project for fall semester (working under Professor Betsy Malloy) and would welcome any advice or direction for my study.  Please feel free to email your thoughts regarding non-profit hospitals and their tax exempt status, and the meaning and definition of community benefit, to tomaszja@uc.edu.   Thanks!  [jt]

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