Duquesne Law Review
Abstract
Federal tax laws with respect to nonprofit organizations are evolving rapidly, indeed daily, and no set of institutions are being more dramatically affected by this ongoing surge of developing law than the nation's hospitals and other health care organizations. This article provides a summary of the general tax law framework as it relates to tax-exempt health care entities. Following that analysis, the authors provide an issue-by-issue explanation of the current developments in this field of tax law. The tax issues discussed in both the general summary and the current developments portions of the article include those involving application of unrelated income, private foundations and reorganizations, as well as those pertaining to the participation of hospitals in general partnerships and joint ventures.
First Page
691
Recommended Citation
Bruce R. Hopkins & Edward J. Beckwith,
Federal Tax Law of Hospitals: Basic Principles and Current Developments, The,
24
Duq. L. Rev.
691
(1985).
Available at:
https://dsc.duq.edu/dlr/vol24/iss2/8