id	sid	tid	token	lemma	pos
taxlaw-2826	1	1	tax	tax	NOUN
taxlaw-2826	1	2	-	-	PUNCT
taxlaw-2826	1	3	exempt	exempt	ADJ
taxlaw-2826	1	4	hospitals	hospital	NOUN
taxlaw-2826	1	5	and	and	CCONJ
taxlaw-2826	1	6	their	their	PRON
taxlaw-2826	1	7	communities	community	NOUN
taxlaw-2826	1	8	susannah	susannah	PROPN
taxlaw-2826	1	9	camic	camic	PROPN
taxlaw-2826	1	10	tahk	tahk	PROPN
taxlaw-2826	1	11			PROPN
taxlaw-2826	1	12	abstract	abstract	ADJ
taxlaw-2826	1	13	hospitals	hospital	NOUN
taxlaw-2826	1	14	in	in	ADP
taxlaw-2826	1	15	the	the	DET
taxlaw-2826	1	16	u.s	u.s	PROPN
taxlaw-2826	1	17	.	.	PROPN
taxlaw-2826	1	18	have	have	AUX
taxlaw-2826	1	19	long	long	ADV
taxlaw-2826	1	20	been	be	AUX
taxlaw-2826	1	21	able	able	ADJ
taxlaw-2826	1	22	to	to	PART
taxlaw-2826	1	23	obtain	obtain	VERB
taxlaw-2826	1	24	exemption	exemption	NOUN
taxlaw-2826	1	25	from	from	ADP
taxlaw-2826	1	26	federal	federal	ADJ
taxlaw-2826	1	27	income	income	NOUN
taxlaw-2826	1	28	tax	tax	NOUN
taxlaw-2826	1	29	because	because	SCONJ
taxlaw-2826	1	30	they	they	PRON
taxlaw-2826	1	31	meet	meet	VERB
taxlaw-2826	1	32	the	the	DET
taxlaw-2826	1	33	requirement	requirement	NOUN
taxlaw-2826	1	34	known	know	VERB
taxlaw-2826	1	35	as	as	ADP
taxlaw-2826	1	36	the	the	DET
taxlaw-2826	1	37	standard	standard	NOUN
taxlaw-2826	1	38	of	of	ADP
taxlaw-2826	1	39	“	"	PUNCT
taxlaw-2826	1	40	community	community	NOUN
taxlaw-2826	1	41	benefit	benefit	NOUN
taxlaw-2826	1	42	.	.	PUNCT
taxlaw-2826	1	43	”	"	PUNCT
taxlaw-2826	2	1	yet	yet	CCONJ
taxlaw-2826	2	2	lawmakers	lawmaker	NOUN
taxlaw-2826	2	3	and	and	CCONJ
taxlaw-2826	2	4	scholars	scholar	NOUN
taxlaw-2826	2	5	know	know	VERB
taxlaw-2826	2	6	virtually	virtually	ADV
taxlaw-2826	2	7	nothing	nothing	PRON
taxlaw-2826	2	8	about	about	ADP
taxlaw-2826	2	9	the	the	DET
taxlaw-2826	2	10	actual	actual	ADJ
taxlaw-2826	2	11	workings	working	NOUN
taxlaw-2826	2	12	of	of	ADP
taxlaw-2826	2	13	tax	tax	NOUN
taxlaw-2826	2	14	-	-	PUNCT
taxlaw-2826	2	15	exempt	exempt	ADJ
taxlaw-2826	2	16	hospitals	hospital	NOUN
taxlaw-2826	2	17	,	,	PUNCT
taxlaw-2826	2	18	or	or	CCONJ
taxlaw-2826	2	19	about	about	ADP
taxlaw-2826	2	20	whether	whether	SCONJ
taxlaw-2826	2	21	,	,	PUNCT
taxlaw-2826	2	22	how	how	SCONJ
taxlaw-2826	2	23	,	,	PUNCT
taxlaw-2826	2	24	and	and	CCONJ
taxlaw-2826	2	25	to	to	ADP
taxlaw-2826	2	26	what	what	DET
taxlaw-2826	2	27	extent	extent	NOUN
taxlaw-2826	2	28	they	they	PRON
taxlaw-2826	2	29	deliver	deliver	VERB
taxlaw-2826	2	30	benefits	benefit	NOUN
taxlaw-2826	2	31	to	to	ADP
taxlaw-2826	2	32	their	their	PRON
taxlaw-2826	2	33	communities	community	NOUN
taxlaw-2826	2	34	.	.	PUNCT
taxlaw-2826	3	1	within	within	ADP
taxlaw-2826	3	2	the	the	DET
taxlaw-2826	3	3	last	last	ADJ
taxlaw-2826	3	4	five	five	NUM
taxlaw-2826	3	5	years	year	NOUN
taxlaw-2826	3	6	,	,	PUNCT
taxlaw-2826	3	7	however	however	ADV
taxlaw-2826	3	8	,	,	PUNCT
taxlaw-2826	3	9	irs	irs	PROPN
taxlaw-2826	3	10	tax	tax	NOUN
taxlaw-2826	3	11	return	return	NOUN
taxlaw-2826	3	12	forms	form	NOUN
taxlaw-2826	3	13	have	have	AUX
taxlaw-2826	3	14	started	start	VERB
taxlaw-2826	3	15	asking	ask	VERB
taxlaw-2826	3	16	hospitals	hospital	NOUN
taxlaw-2826	3	17	to	to	PART
taxlaw-2826	3	18	quantify	quantify	VERB
taxlaw-2826	3	19	these	these	DET
taxlaw-2826	3	20	benefits	benefit	NOUN
taxlaw-2826	3	21	,	,	PUNCT
taxlaw-2826	3	22	as	as	ADV
taxlaw-2826	3	23	well	well	ADV
taxlaw-2826	3	24	as	as	ADP
taxlaw-2826	3	25	to	to	PART
taxlaw-2826	3	26	give	give	VERB
taxlaw-2826	3	27	detailed	detailed	ADJ
taxlaw-2826	3	28	information	information	NOUN
taxlaw-2826	3	29	about	about	ADP
taxlaw-2826	3	30	their	their	PRON
taxlaw-2826	3	31	financial	financial	ADJ
taxlaw-2826	3	32	practices	practice	NOUN
taxlaw-2826	3	33	with	with	ADP
taxlaw-2826	3	34	respect	respect	NOUN
taxlaw-2826	3	35	to	to	ADP
taxlaw-2826	3	36	their	their	PRON
taxlaw-2826	3	37	patients	patient	NOUN
taxlaw-2826	3	38	.	.	PUNCT
taxlaw-2826	4	1	these	these	DET
taxlaw-2826	4	2	new	new	ADJ
taxlaw-2826	4	3	questions	question	NOUN
taxlaw-2826	4	4	coincide	coincide	VERB
taxlaw-2826	4	5	with	with	ADP
taxlaw-2826	4	6	new	new	ADJ
taxlaw-2826	4	7	requirements	requirement	NOUN
taxlaw-2826	4	8	for	for	ADP
taxlaw-2826	4	9	tax	tax	NOUN
taxlaw-2826	4	10	-	-	PUNCT
taxlaw-2826	4	11	exempt	exempt	ADJ
taxlaw-2826	4	12	hospitals	hospital	NOUN
taxlaw-2826	4	13	put	put	VERB
taxlaw-2826	4	14	in	in	ADP
taxlaw-2826	4	15	place	place	NOUN
taxlaw-2826	4	16	as	as	ADP
taxlaw-2826	4	17	part	part	NOUN
taxlaw-2826	4	18	of	of	ADP
taxlaw-2826	4	19	the	the	DET
taxlaw-2826	4	20	2010	2010	NUM
taxlaw-2826	4	21	affordable	affordable	ADJ
taxlaw-2826	4	22	care	care	NOUN
taxlaw-2826	4	23	act	act	PROPN
taxlaw-2826	4	24	.	.	PUNCT
taxlaw-2826	5	1	the	the	DET
taxlaw-2826	5	2	new	new	ADJ
taxlaw-2826	5	3	tax	tax	NOUN
taxlaw-2826	5	4	return	return	NOUN
taxlaw-2826	5	5	data	datum	NOUN
taxlaw-2826	5	6	offer	offer	VERB
taxlaw-2826	5	7	a	a	DET
taxlaw-2826	5	8	first	first	ADJ
taxlaw-2826	5	9	-	-	PUNCT
taxlaw-2826	5	10	time	time	NOUN
taxlaw-2826	5	11	opportunity	opportunity	NOUN
taxlaw-2826	5	12	to	to	PART
taxlaw-2826	5	13	evaluate	evaluate	VERB
taxlaw-2826	5	14	the	the	DET
taxlaw-2826	5	15	workings	working	NOUN
taxlaw-2826	5	16	of	of	ADP
taxlaw-2826	5	17	tax	tax	NOUN
taxlaw-2826	5	18	-	-	PUNCT
taxlaw-2826	5	19	exempt	exempt	ADJ
taxlaw-2826	5	20	hospitals	hospital	NOUN
taxlaw-2826	5	21	from	from	ADP
taxlaw-2826	5	22	the	the	DET
taxlaw-2826	5	23	perspective	perspective	NOUN
taxlaw-2826	5	24	of	of	ADP
taxlaw-2826	5	25	both	both	CCONJ
taxlaw-2826	5	26	the	the	DET
taxlaw-2826	5	27	traditional	traditional	ADJ
taxlaw-2826	5	28	requirements	requirement	NOUN
taxlaw-2826	5	29	for	for	ADP
taxlaw-2826	5	30	tax	tax	NOUN
taxlaw-2826	5	31	-	-	PUNCT
taxlaw-2826	5	32	exempt	exempt	ADJ
taxlaw-2826	5	33	hospitals	hospital	NOUN
taxlaw-2826	5	34	and	and	CCONJ
taxlaw-2826	5	35	the	the	DET
taxlaw-2826	5	36	2010	2010	NUM
taxlaw-2826	5	37	healthcare	healthcare	NOUN
taxlaw-2826	5	38	reforms	reform	NOUN
taxlaw-2826	5	39	of	of	ADP
taxlaw-2826	5	40	the	the	DET
taxlaw-2826	5	41	affordable	affordable	ADJ
taxlaw-2826	5	42	care	care	PROPN
taxlaw-2826	5	43	act	act	PROPN
taxlaw-2826	5	44	.	.	PUNCT
taxlaw-2826	6	1	this	this	DET
taxlaw-2826	6	2	article	article	NOUN
taxlaw-2826	6	3	analyzes	analyze	VERB
taxlaw-2826	6	4	data	datum	NOUN
taxlaw-2826	6	5	from	from	ADP
taxlaw-2826	6	6	all	all	DET
taxlaw-2826	6	7	tax	tax	NOUN
taxlaw-2826	6	8	-	-	PUNCT
taxlaw-2826	6	9	exempt	exempt	ADJ
taxlaw-2826	6	10	hospitals	hospital	NOUN
taxlaw-2826	6	11	in	in	ADP
taxlaw-2826	6	12	the	the	DET
taxlaw-2826	6	13	u.s	u.s	PROPN
taxlaw-2826	6	14	.	.	PROPN
taxlaw-2826	6	15	in	in	ADP
taxlaw-2826	6	16	2012	2012	NUM
taxlaw-2826	6	17	to	to	PART
taxlaw-2826	6	18	show	show	VERB
taxlaw-2826	6	19	that	that	SCONJ
taxlaw-2826	6	20	tax	tax	NOUN
taxlaw-2826	6	21	-	-	PUNCT
taxlaw-2826	6	22	exempt	exempt	ADJ
taxlaw-2826	6	23	hospitals	hospital	NOUN
taxlaw-2826	6	24	differ	differ	VERB
taxlaw-2826	6	25	widely	widely	ADV
taxlaw-2826	6	26	in	in	ADP
taxlaw-2826	6	27	their	their	PRON
taxlaw-2826	6	28	provision	provision	NOUN
taxlaw-2826	6	29	of	of	ADP
taxlaw-2826	6	30	community	community	NOUN
taxlaw-2826	6	31	benefits	benefit	NOUN
taxlaw-2826	6	32	(	(	PUNCT
taxlaw-2826	6	33	and	and	CCONJ
taxlaw-2826	6	34	financial	financial	ADJ
taxlaw-2826	6	35	practices	practice	NOUN
taxlaw-2826	6	36	)	)	PUNCT
taxlaw-2826	6	37	.	.	PUNCT
taxlaw-2826	7	1	in	in	ADP
taxlaw-2826	7	2	particular	particular	ADJ
taxlaw-2826	7	3	,	,	PUNCT
taxlaw-2826	7	4	these	these	DET
taxlaw-2826	7	5	activities	activity	NOUN
taxlaw-2826	7	6	vary	vary	VERB
taxlaw-2826	7	7	systematically	systematically	ADV
taxlaw-2826	7	8	in	in	ADP
taxlaw-2826	7	9	relation	relation	NOUN
taxlaw-2826	7	10	to	to	ADP
taxlaw-2826	7	11	their	their	PRON
taxlaw-2826	7	12	different	different	ADJ
taxlaw-2826	7	13	notions	notion	NOUN
taxlaw-2826	7	14	of	of	ADP
taxlaw-2826	7	15	“	"	PUNCT
taxlaw-2826	7	16	community	community	NOUN
taxlaw-2826	7	17	”	"	PUNCT
taxlaw-2826	7	18	and	and	CCONJ
taxlaw-2826	7	19	the	the	DET
taxlaw-2826	7	20	characteristics	characteristic	NOUN
taxlaw-2826	7	21	of	of	ADP
taxlaw-2826	7	22	the	the	DET
taxlaw-2826	7	23	communities	community	NOUN
taxlaw-2826	7	24	where	where	SCONJ
taxlaw-2826	7	25	the	the	DET
taxlaw-2826	7	26	hospitals	hospital	NOUN
taxlaw-2826	7	27	are	be	AUX
taxlaw-2826	7	28	located	locate	VERB
taxlaw-2826	7	29	.	.	PUNCT
taxlaw-2826	8	1	this	this	DET
taxlaw-2826	8	2	evidence	evidence	NOUN
taxlaw-2826	8	3	demonstrates	demonstrate	VERB
taxlaw-2826	8	4	that	that	SCONJ
taxlaw-2826	8	5	tax	tax	NOUN
taxlaw-2826	8	6	-	-	PUNCT
taxlaw-2826	8	7	exempt	exempt	ADJ
taxlaw-2826	8	8	hospitals	hospital	NOUN
taxlaw-2826	8	9	seem	seem	VERB
taxlaw-2826	8	10	to	to	PART
taxlaw-2826	8	11	be	be	AUX
taxlaw-2826	8	12	responding	respond	VERB
taxlaw-2826	8	13	to	to	ADP
taxlaw-2826	8	14	the	the	DET
taxlaw-2826	8	15	specific	specific	ADJ
taxlaw-2826	8	16	needs	need	NOUN
taxlaw-2826	8	17	of	of	ADP
taxlaw-2826	8	18	their	their	PRON
taxlaw-2826	8	19	own	own	ADJ
taxlaw-2826	8	20	communities	community	NOUN
taxlaw-2826	8	21	when	when	SCONJ
taxlaw-2826	8	22	allocating	allocate	VERB
taxlaw-2826	8	23	their	their	PRON
taxlaw-2826	8	24	resources	resource	NOUN
taxlaw-2826	8	25	among	among	ADP
taxlaw-2826	8	26	different	different	ADJ
taxlaw-2826	8	27	community	community	NOUN
taxlaw-2826	8	28	-	-	PUNCT
taxlaw-2826	8	29	benefit	benefit	NOUN
taxlaw-2826	8	30	activities	activity	NOUN
taxlaw-2826	8	31	.	.	PUNCT
taxlaw-2826	9	1	the	the	DET
taxlaw-2826	9	2	data	data	NOUN
taxlaw-2826	9	3	show	show	NOUN
taxlaw-2826	9	4	,	,	PUNCT
taxlaw-2826	9	5	in	in	ADP
taxlaw-2826	9	6	addition	addition	NOUN
taxlaw-2826	9	7	,	,	PUNCT
taxlaw-2826	9	8	that	that	SCONJ
taxlaw-2826	9	9	while	while	SCONJ
taxlaw-2826	9	10	tax	tax	NOUN
taxlaw-2826	9	11	-	-	PUNCT
taxlaw-2826	9	12	exempt	exempt	ADJ
taxlaw-2826	9	13	hospitals	hospital	NOUN
taxlaw-2826	9	14	are	be	AUX
taxlaw-2826	9	15	generally	generally	ADV
taxlaw-2826	9	16	adopting	adopt	VERB
taxlaw-2826	9	17	the	the	DET
taxlaw-2826	9	18	financial	financial	ADJ
taxlaw-2826	9	19	policies	policy	NOUN
taxlaw-2826	9	20	that	that	PRON
taxlaw-2826	9	21	congress	congress	PROPN
taxlaw-2826	9	22	and	and	CCONJ
taxlaw-2826	9	23	the	the	DET
taxlaw-2826	9	24	irs	irs	PROPN
taxlaw-2826	9	25	are	be	AUX
taxlaw-2826	9	26	requesting	request	VERB
taxlaw-2826	9	27	,	,	PUNCT
taxlaw-2826	9	28	hospital	hospital	NOUN
taxlaw-2826	9	29	financial	financial	ADJ
taxlaw-2826	9	30	aid	aid	NOUN
taxlaw-2826	9	31	policies	policy	NOUN
taxlaw-2826	9	32	also	also	ADV
taxlaw-2826	9	33	vary	vary	VERB
taxlaw-2826	9	34	by	by	ADP
taxlaw-2826	9	35	community	community	NOUN
taxlaw-2826	9	36	.	.	PUNCT
taxlaw-2826	10	1	these	these	DET
taxlaw-2826	10	2	findings	finding	NOUN
taxlaw-2826	10	3	raise	raise	VERB
taxlaw-2826	10	4	several	several	ADJ
taxlaw-2826	10	5	fundamental	fundamental	ADJ
taxlaw-2826	10	6	questions	question	NOUN
taxlaw-2826	10	7	for	for	ADP
taxlaw-2826	10	8	lawmakers	lawmaker	NOUN
taxlaw-2826	10	9	and	and	CCONJ
taxlaw-2826	10	10	tax	tax	NOUN
taxlaw-2826	10	11	policy	policy	NOUN
taxlaw-2826	10	12	scholars	scholar	NOUN
taxlaw-2826	10	13	in	in	ADP
taxlaw-2826	10	14	the	the	DET
taxlaw-2826	10	15	era	era	NOUN
taxlaw-2826	10	16	of	of	ADP
taxlaw-2826	10	17	the	the	DET
taxlaw-2826	10	18	affordable	affordable	ADJ
taxlaw-2826	10	19	care	care	PROPN
taxlaw-2826	10	20	act	act	PROPN
taxlaw-2826	10	21	.	.	PUNCT
taxlaw-2826	11	1	in	in	ADP
taxlaw-2826	11	2	particular	particular	ADJ
taxlaw-2826	11	3	,	,	PUNCT
taxlaw-2826	11	4	the	the	DET
taxlaw-2826	11	5	findings	finding	NOUN
taxlaw-2826	11	6	suggest	suggest	VERB
taxlaw-2826	11	7	that	that	SCONJ
taxlaw-2826	11	8	lawmakers	lawmaker	NOUN
taxlaw-2826	11	9	need	need	VERB
taxlaw-2826	11	10	to	to	PART
taxlaw-2826	11	11	grapple	grapple	VERB
taxlaw-2826	11	12	seriously	seriously	ADV
taxlaw-2826	11	13	with	with	ADP
taxlaw-2826	11	14	how	how	SCONJ
taxlaw-2826	11	15	they	they	PRON
taxlaw-2826	11	16	allow	allow	VERB
taxlaw-2826	11	17	tax	tax	NOUN
taxlaw-2826	11	18	-	-	PUNCT
taxlaw-2826	11	19	exempt	exempt	ADJ
taxlaw-2826	11	20	hospitals	hospital	NOUN
taxlaw-2826	11	21	to	to	PART
taxlaw-2826	11	22	define	define	VERB
taxlaw-2826	11	23	their	their	PRON
taxlaw-2826	11	24	communities	community	NOUN
taxlaw-2826	11	25	.	.	PUNCT
taxlaw-2826	12	1	for	for	ADP
taxlaw-2826	12	2	example	example	NOUN
taxlaw-2826	12	3	,	,	PUNCT
taxlaw-2826	12	4	is	be	AUX
taxlaw-2826	12	5	it	it	PRON
taxlaw-2826	12	6	appropriate	appropriate	ADJ
taxlaw-2826	12	7	for	for	ADP
taxlaw-2826	12	8	tax	tax	NOUN
taxlaw-2826	12	9	-	-	PUNCT
taxlaw-2826	12	10	exempt	exempt	ADJ
taxlaw-2826	12	11	hospitals	hospital	NOUN
taxlaw-2826	12	12	merely	merely	ADV
taxlaw-2826	12	13	to	to	PART
taxlaw-2826	12	14	benefit	benefit	VERB
taxlaw-2826	12	15	a	a	DET
taxlaw-2826	12	16	narrowly	narrowly	ADV
taxlaw-2826	12	17	defined	define	VERB
taxlaw-2826	12	18	community	community	NOUN
taxlaw-2826	12	19	or	or	CCONJ
taxlaw-2826	12	20	should	should	AUX
taxlaw-2826	12	21	they	they	PRON
taxlaw-2826	12	22	operate	operate	VERB
taxlaw-2826	12	23	in	in	ADP
taxlaw-2826	12	24	terms	term	NOUN
taxlaw-2826	12	25	of	of	ADP
taxlaw-2826	12	26	a	a	DET
taxlaw-2826	12	27	broader	broad	ADJ
taxlaw-2826	12	28	understanding	understanding	NOUN
taxlaw-2826	12	29	of	of	ADP
taxlaw-2826	12	30	community	community	NOUN
taxlaw-2826	12	31	?	?	PUNCT
taxlaw-2826	13	1	in	in	ADP
taxlaw-2826	13	2	light	light	NOUN
taxlaw-2826	13	3	of	of	ADP
taxlaw-2826	13	4	the	the	DET
taxlaw-2826	13	5	new	new	ADJ
taxlaw-2826	13	6	data	datum	NOUN
taxlaw-2826	13	7	presented	present	VERB
taxlaw-2826	13	8	,	,	PUNCT
taxlaw-2826	13	9	this	this	DET
taxlaw-2826	13	10	article	article	NOUN
taxlaw-2826	13	11	considers	consider	VERB
taxlaw-2826	13	12	these	these	DET
taxlaw-2826	13	13	questions	question	NOUN
taxlaw-2826	13	14	and	and	CCONJ
taxlaw-2826	13	15	outlines	outline	VERB
taxlaw-2826	13	16	several	several	ADJ
taxlaw-2826	13	17	alternatives	alternative	NOUN
taxlaw-2826	13	18	to	to	ADP
taxlaw-2826	13	19	the	the	DET
taxlaw-2826	13	20	“	"	PUNCT
taxlaw-2826	13	21	community	community	NOUN
taxlaw-2826	13	22	benefit	benefit	NOUN
taxlaw-2826	13	23	”	"	PUNCT
taxlaw-2826	13	24	standard	standard	NOUN
taxlaw-2826	13	25	to	to	PART
taxlaw-2826	13	26	address	address	VERB
taxlaw-2826	13	27	them	they	PRON
taxlaw-2826	13	28	.	.	PUNCT
taxlaw-2826	14	1			PROPN
taxlaw-2826	14	2	assistant	assistant	NOUN
taxlaw-2826	14	3	professor	professor	NOUN
taxlaw-2826	14	4	of	of	ADP
taxlaw-2826	14	5	law	law	NOUN
taxlaw-2826	14	6	,	,	PUNCT
taxlaw-2826	14	7	university	university	PROPN
taxlaw-2826	14	8	of	of	ADP
taxlaw-2826	14	9	wisconsin	wisconsin	PROPN
taxlaw-2826	14	10	law	law	PROPN
taxlaw-2826	14	11	school	school	NOUN
taxlaw-2826	14	12	.	.	PUNCT
taxlaw-2826	15	1	thanks	thank	NOUN
taxlaw-2826	15	2	to	to	ADP
taxlaw-2826	15	3	chas	chas	PROPN
taxlaw-2826	15	4	camic	camic	PROPN
taxlaw-2826	15	5	,	,	PUNCT
taxlaw-2826	15	6	fred	fred	PROPN
taxlaw-2826	15	7	goldberg	goldberg	PROPN
taxlaw-2826	15	8	,	,	PUNCT
taxlaw-2826	15	9	andy	andy	PROPN
taxlaw-2826	15	10	grewal	grewal	PROPN
taxlaw-2826	15	11	,	,	PUNCT
taxlaw-2826	15	12	heinz	heinz	PROPN
taxlaw-2826	15	13	klug	klug	PROPN
taxlaw-2826	15	14	,	,	PUNCT
taxlaw-2826	15	15	alex	alex	PROPN
taxlaw-2826	15	16	reid	reid	PROPN
taxlaw-2826	15	17	,	,	PUNCT
taxlaw-2826	15	18	alex	alex	PROPN
taxlaw-2826	15	19	tahk	tahk	PROPN
taxlaw-2826	15	20	,	,	PUNCT
taxlaw-2826	15	21	bill	bill	PROPN
taxlaw-2826	15	22	whitford	whitford	PROPN
taxlaw-2826	15	23	,	,	PUNCT
taxlaw-2826	15	24	the	the	DET
taxlaw-2826	15	25	participants	participant	NOUN
taxlaw-2826	15	26	in	in	ADP
taxlaw-2826	15	27	the	the	DET
taxlaw-2826	15	28	university	university	PROPN
taxlaw-2826	15	29	of	of	ADP
taxlaw-2826	15	30	wisconsin	wisconsin	PROPN
taxlaw-2826	15	31	law	law	PROPN
taxlaw-2826	15	32	school	school	NOUN
taxlaw-2826	15	33	faculty	faculty	NOUN
taxlaw-2826	15	34	workshop	workshop	NOUN
taxlaw-2826	15	35	,	,	PUNCT
taxlaw-2826	15	36	and	and	CCONJ
taxlaw-2826	15	37	the	the	DET
taxlaw-2826	15	38	members	member	NOUN
taxlaw-2826	15	39	of	of	ADP
taxlaw-2826	15	40	the	the	DET
taxlaw-2826	15	41	fall	fall	NOUN
taxlaw-2826	15	42	2008	2008	NUM
taxlaw-2826	15	43	tax	tax	NOUN
taxlaw-2826	15	44	policy	policy	NOUN
taxlaw-2826	15	45	&	&	CCONJ
taxlaw-2826	15	46	health	health	NOUN
taxlaw-2826	15	47	care	care	PROPN
taxlaw-2826	15	48	in	in	ADP
taxlaw-2826	15	49	america	america	PROPN
taxlaw-2826	15	50	seminar	seminar	NOUN
taxlaw-2826	15	51	at	at	ADP
taxlaw-2826	15	52	new	new	PROPN
taxlaw-2826	15	53	york	york	PROPN
taxlaw-2826	15	54	university	university	PROPN
taxlaw-2826	15	55	school	school	NOUN
taxlaw-2826	15	56	of	of	ADP
taxlaw-2826	15	57	law	law	NOUN
taxlaw-2826	15	58	for	for	ADP
taxlaw-2826	15	59	useful	useful	ADJ
taxlaw-2826	15	60	suggestions	suggestion	NOUN
taxlaw-2826	15	61	and	and	CCONJ
taxlaw-2826	15	62	discussions	discussion	NOUN
taxlaw-2826	15	63	.	.	PUNCT
taxlaw-2826	16	1	in	in	ADP
taxlaw-2826	16	2	addition	addition	NOUN
taxlaw-2826	16	3	,	,	PUNCT
taxlaw-2826	16	4	thanks	thank	NOUN
taxlaw-2826	16	5	to	to	ADP
taxlaw-2826	16	6	the	the	DET
taxlaw-2826	16	7	graduate	graduate	NOUN
taxlaw-2826	16	8	school	school	NOUN
taxlaw-2826	16	9	at	at	ADP
taxlaw-2826	16	10	the	the	DET
taxlaw-2826	16	11	university	university	PROPN
taxlaw-2826	16	12	of	of	ADP
taxlaw-2826	16	13	wisconsin	wisconsin	PROPN
taxlaw-2826	16	14	and	and	CCONJ
taxlaw-2826	16	15	a	a	DET
taxlaw-2826	16	16	university	university	NOUN
taxlaw-2826	16	17	of	of	ADP
taxlaw-2826	16	18	wisconsin	wisconsin	PROPN
taxlaw-2826	16	19	summer	summer	PROPN
taxlaw-2826	16	20	research	research	NOUN
taxlaw-2826	16	21	fellowship	fellowship	NOUN
taxlaw-2826	16	22	for	for	ADP
taxlaw-2826	16	23	funding	funding	NOUN
taxlaw-2826	16	24	;	;	PUNCT
taxlaw-2826	16	25	and	and	CCONJ
taxlaw-2826	16	26	to	to	ADP
taxlaw-2826	16	27	jordan	jordan	PROPN
taxlaw-2826	16	28	behmke	behmke	PROPN
taxlaw-2826	16	29	,	,	PUNCT
taxlaw-2826	16	30	patrick	patrick	PROPN
taxlaw-2826	16	31	kearney	kearney	PROPN
taxlaw-2826	16	32	and	and	CCONJ
taxlaw-2826	16	33	angela	angela	PROPN
taxlaw-2826	16	34	n.	n.	PROPN
taxlaw-2826	16	35	muñoz	muñoz	PROPN
taxlaw-2826	16	36	for	for	ADP
taxlaw-2826	16	37	excellent	excellent	ADJ
taxlaw-2826	16	38	research	research	NOUN
taxlaw-2826	16	39	assistance	assistance	NOUN
taxlaw-2826	16	40	.	.	PUNCT
taxlaw-2826	17	1	all	all	DET
taxlaw-2826	17	2	errors	error	NOUN
taxlaw-2826	17	3	are	be	AUX
taxlaw-2826	17	4	my	my	PRON
taxlaw-2826	17	5	own	own	ADJ
taxlaw-2826	17	6	.	.	PUNCT
taxlaw-2826	18	1	34	34	NUM
taxlaw-2826	18	2	columbia	columbia	PROPN
taxlaw-2826	18	3	journal	journal	PROPN
taxlaw-2826	18	4	of	of	ADP
taxlaw-2826	18	5	tax	tax	NOUN
taxlaw-2826	18	6	law	law	NOUN
taxlaw-2826	18	7	[	[	X
taxlaw-2826	18	8	vol.6:33	vol.6:33	ADJ
taxlaw-2826	18	9	i.	i.	NOUN
taxlaw-2826	18	10	introduction	introduction	NOUN
taxlaw-2826	18	11	...............................................................................................	...............................................................................................	PUNCT
taxlaw-2826	18	12	35	35	NUM
taxlaw-2826	18	13	ii	ii	NOUN
taxlaw-2826	18	14	.	.	PUNCT
taxlaw-2826	19	1	legal	legal	ADJ
taxlaw-2826	19	2	framework	framework	NOUN
taxlaw-2826	19	3	for	for	ADP
taxlaw-2826	19	4	tax	tax	NOUN
taxlaw-2826	19	5	-	-	PUNCT
taxlaw-2826	19	6	exempt	exempt	ADJ
taxlaw-2826	19	7	hospitals	hospital	NOUN
taxlaw-2826	19	8	............................	............................	PUNCT
taxlaw-2826	19	9	37	37	NUM
taxlaw-2826	19	10	a.	a.	NOUN
taxlaw-2826	19	11	general	general	ADJ
taxlaw-2826	19	12	requirements	requirement	NOUN
taxlaw-2826	19	13	for	for	ADP
taxlaw-2826	19	14	tax	tax	NOUN
taxlaw-2826	19	15	-	-	PUNCT
taxlaw-2826	19	16	exempt	exempt	ADJ
taxlaw-2826	19	17	organizations	organization	NOUN
taxlaw-2826	19	18	........................................	........................................	PUNCT
taxlaw-2826	20	1	37	37	NUM
taxlaw-2826	20	2	b.	b.	PROPN
taxlaw-2826	20	3	traditional	traditional	ADJ
taxlaw-2826	20	4	hospital	hospital	NOUN
taxlaw-2826	20	5	-	-	PUNCT
taxlaw-2826	20	6	specific	specific	ADJ
taxlaw-2826	20	7	requirements	requirement	NOUN
taxlaw-2826	20	8	for	for	ADP
taxlaw-2826	20	9	tax	tax	NOUN
taxlaw-2826	20	10	-	-	PUNCT
taxlaw-2826	20	11	exemption	exemption	NOUN
taxlaw-2826	20	12	........................	........................	PUNCT
taxlaw-2826	20	13	38	38	NUM
taxlaw-2826	20	14	1	1	NUM
taxlaw-2826	20	15	.	.	PUNCT
taxlaw-2826	20	16	nature	nature	NOUN
taxlaw-2826	20	17	of	of	ADP
taxlaw-2826	20	18	traditional	traditional	ADJ
taxlaw-2826	20	19	hospital	hospital	NOUN
taxlaw-2826	20	20	-	-	PUNCT
taxlaw-2826	20	21	specific	specific	ADJ
taxlaw-2826	20	22	requirements	requirement	NOUN
taxlaw-2826	20	23	.................................	.................................	PUNCT
taxlaw-2826	20	24	38	38	NUM
taxlaw-2826	20	25	2	2	NUM
taxlaw-2826	20	26	.	.	PUNCT
taxlaw-2826	20	27	criticisms	criticism	NOUN
taxlaw-2826	20	28	of	of	ADP
taxlaw-2826	20	29	traditional	traditional	ADJ
taxlaw-2826	20	30	requirements	requirement	NOUN
taxlaw-2826	20	31	for	for	ADP
taxlaw-2826	20	32	tax	tax	NOUN
taxlaw-2826	20	33	-	-	PUNCT
taxlaw-2826	20	34	exempt	exempt	ADJ
taxlaw-2826	20	35	hospitals	hospital	NOUN
taxlaw-2826	20	36	..............	..............	PUNCT
taxlaw-2826	20	37	40	40	NUM
taxlaw-2826	20	38	c.	c.	NOUN
taxlaw-2826	20	39	additional	additional	ADJ
taxlaw-2826	20	40	hospital	hospital	NOUN
taxlaw-2826	20	41	-	-	PUNCT
taxlaw-2826	20	42	specific	specific	ADJ
taxlaw-2826	20	43	requirements	requirement	NOUN
taxlaw-2826	20	44	for	for	ADP
taxlaw-2826	20	45	tax	tax	NOUN
taxlaw-2826	20	46	-	-	PUNCT
taxlaw-2826	20	47	exemption	exemption	NOUN
taxlaw-2826	20	48	under	under	ADP
taxlaw-2826	20	49	the	the	DET
taxlaw-2826	20	50	affordable	affordable	ADJ
taxlaw-2826	20	51	care	care	NOUN
taxlaw-2826	20	52	act	act	NOUN
taxlaw-2826	20	53	.............................................................................................	.............................................................................................	PUNCT
taxlaw-2826	20	54	44	44	NUM
taxlaw-2826	20	55	1	1	NUM
taxlaw-2826	20	56	.	.	PUNCT
taxlaw-2826	20	57	community	community	NOUN
taxlaw-2826	20	58	health	health	NOUN
taxlaw-2826	20	59	needs	need	VERB
taxlaw-2826	20	60	assessments	assessment	NOUN
taxlaw-2826	20	61	.........................................................	.........................................................	PUNCT
taxlaw-2826	21	1	44	44	NUM
taxlaw-2826	21	2	2	2	X
taxlaw-2826	21	3	.	.	PUNCT
taxlaw-2826	21	4	financial	financial	ADJ
taxlaw-2826	21	5	policies	policy	NOUN
taxlaw-2826	21	6	.........................................................................................	.........................................................................................	PUNCT
taxlaw-2826	21	7	46	46	NUM
taxlaw-2826	21	8	iii	iii	NOUN
taxlaw-2826	21	9	.	.	PUNCT
taxlaw-2826	21	10	questions	question	NOUN
taxlaw-2826	21	11	,	,	PUNCT
taxlaw-2826	21	12	literature	literature	NOUN
taxlaw-2826	21	13	,	,	PUNCT
taxlaw-2826	21	14	data	datum	NOUN
taxlaw-2826	21	15	,	,	PUNCT
taxlaw-2826	21	16	and	and	CCONJ
taxlaw-2826	21	17	methods	method	NOUN
taxlaw-2826	21	18	.................................	.................................	PUNCT
taxlaw-2826	21	19	48	48	NUM
taxlaw-2826	21	20	a.	a.	NOUN
taxlaw-2826	21	21	questions	question	NOUN
taxlaw-2826	21	22	asked	ask	VERB
taxlaw-2826	21	23	..................................................................................................	..................................................................................................	PUNCT
taxlaw-2826	21	24	48	48	NUM
taxlaw-2826	21	25	b.	b.	PROPN
taxlaw-2826	21	26	relationship	relationship	NOUN
taxlaw-2826	21	27	to	to	ADP
taxlaw-2826	21	28	previous	previous	ADJ
taxlaw-2826	21	29	scholarship	scholarship	NOUN
taxlaw-2826	21	30	..................................................................	..................................................................	PUNCT
taxlaw-2826	21	31	49	49	NUM
taxlaw-2826	21	32	c.	c.	NOUN
taxlaw-2826	21	33	dataset	dataset	NOUN
taxlaw-2826	21	34	and	and	CCONJ
taxlaw-2826	21	35	variables	variable	NOUN
taxlaw-2826	21	36	..........................................................................................	..........................................................................................	PUNCT
taxlaw-2826	21	37	54	54	NUM
taxlaw-2826	21	38	d.	d.	NOUN
taxlaw-2826	21	39	statistical	statistical	ADJ
taxlaw-2826	21	40	models	model	NOUN
taxlaw-2826	21	41	used	use	VERB
taxlaw-2826	21	42	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2826	21	43	57	57	NUM
taxlaw-2826	21	44	iv	iv	NOUN
taxlaw-2826	21	45	.	.	PUNCT
taxlaw-2826	21	46	results	result	NOUN
taxlaw-2826	21	47	............................................................................................................	............................................................................................................	PUNCT
taxlaw-2826	22	1	58	58	NUM
taxlaw-2826	23	1	v.	v.	ADP
taxlaw-2826	23	2	discussion	discussion	NOUN
taxlaw-2826	23	3	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2826	24	1	73	73	NUM
taxlaw-2826	24	2	vi	vi	NOUN
taxlaw-2826	24	3	.	.	PUNCT
taxlaw-2826	24	4	evaluation	evaluation	NOUN
taxlaw-2826	24	5	of	of	ADP
taxlaw-2826	24	6	traditional	traditional	ADJ
taxlaw-2826	24	7	and	and	CCONJ
taxlaw-2826	24	8	new	new	ADJ
taxlaw-2826	24	9	affordable	affordable	ADJ
taxlaw-2826	24	10	care	care	NOUN
taxlaw-2826	24	11	act	act	PROPN
taxlaw-2826	24	12	requirements	requirement	NOUN
taxlaw-2826	24	13	...............................................................................................	...............................................................................................	PUNCT
taxlaw-2826	25	1	77	77	NUM
taxlaw-2826	25	2	vii	vii	PROPN
taxlaw-2826	25	3	.	.	PROPN
taxlaw-2826	25	4	conclusion	conclusion	NOUN
taxlaw-2826	25	5	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2826	25	6	85	85	NUM
taxlaw-2826	25	7	2014	2014	NUM
taxlaw-2826	25	8	]	]	PUNCT
taxlaw-2826	25	9	tax	tax	NOUN
taxlaw-2826	25	10	-	-	PUNCT
taxlaw-2826	25	11	exempt	exempt	ADJ
taxlaw-2826	25	12	hospitals	hospital	NOUN
taxlaw-2826	25	13	and	and	CCONJ
taxlaw-2826	25	14	their	their	PRON
taxlaw-2826	25	15	communities	community	NOUN
taxlaw-2826	25	16	35	35	NUM
taxlaw-2826	25	17	i.	i.	NOUN
taxlaw-2826	25	18	introduction	introduction	NOUN
taxlaw-2826	25	19	at	at	ADP
taxlaw-2826	25	20	the	the	DET
taxlaw-2826	25	21	present	present	ADJ
taxlaw-2826	25	22	time	time	NOUN
taxlaw-2826	25	23	,	,	PUNCT
taxlaw-2826	25	24	half	half	NOUN
taxlaw-2826	25	25	of	of	ADP
taxlaw-2826	25	26	u.s	u.s	PROPN
taxlaw-2826	25	27	.	.	PROPN
taxlaw-2826	25	28	hospitals	hospital	NOUN
taxlaw-2826	25	29	are	be	AUX
taxlaw-2826	25	30	exempt	exempt	ADJ
taxlaw-2826	25	31	from	from	ADP
taxlaw-2826	25	32	federal	federal	ADJ
taxlaw-2826	25	33	income	income	NOUN
taxlaw-2826	25	34	tax	tax	NOUN
taxlaw-2826	25	35	.	.	PUNCT
taxlaw-2826	26	1	to	to	PART
taxlaw-2826	26	2	merit	merit	VERB
taxlaw-2826	26	3	that	that	DET
taxlaw-2826	26	4	exemption	exemption	NOUN
taxlaw-2826	26	5	,	,	PUNCT
taxlaw-2826	26	6	hospitals	hospital	NOUN
taxlaw-2826	26	7	must	must	AUX
taxlaw-2826	26	8	,	,	PUNCT
taxlaw-2826	26	9	under	under	ADP
taxlaw-2826	26	10	current	current	ADJ
taxlaw-2826	26	11	tax	tax	NOUN
taxlaw-2826	26	12	law	law	NOUN
taxlaw-2826	26	13	,	,	PUNCT
taxlaw-2826	26	14	benefit	benefit	VERB
taxlaw-2826	26	15	their	their	PRON
taxlaw-2826	26	16	communities	community	NOUN
taxlaw-2826	26	17	.	.	PUNCT
taxlaw-2826	27	1	this	this	DET
taxlaw-2826	27	2	tax	tax	NOUN
taxlaw-2826	27	3	exemption	exemption	NOUN
taxlaw-2826	27	4	for	for	ADP
taxlaw-2826	27	5	hospitals	hospital	NOUN
taxlaw-2826	27	6	is	be	AUX
taxlaw-2826	27	7	worth	worth	ADJ
taxlaw-2826	27	8	approximately	approximately	ADV
taxlaw-2826	27	9	$	$	SYM
taxlaw-2826	27	10	12	12	NUM
taxlaw-2826	27	11	billion	billion	NUM
taxlaw-2826	27	12	a	a	DET
taxlaw-2826	27	13	year	year	NOUN
taxlaw-2826	27	14	and	and	CCONJ
taxlaw-2826	27	15	allows	allow	VERB
taxlaw-2826	27	16	hospitals	hospital	NOUN
taxlaw-2826	27	17	to	to	PART
taxlaw-2826	27	18	raise	raise	VERB
taxlaw-2826	27	19	$	$	SYM
taxlaw-2826	27	20	5.3	5.3	NUM
taxlaw-2826	27	21	billion	billion	NUM
taxlaw-2826	27	22	in	in	ADP
taxlaw-2826	27	23	tax	tax	NOUN
taxlaw-2826	27	24	-	-	PUNCT
taxlaw-2826	27	25	deductible	deductible	ADJ
taxlaw-2826	27	26	contributions	contribution	NOUN
taxlaw-2826	27	27	annually	annually	ADV
taxlaw-2826	27	28	.	.	PUNCT
taxlaw-2826	28	1	1	1	NUM
taxlaw-2826	28	2	as	as	ADP
taxlaw-2826	28	3	a	a	DET
taxlaw-2826	28	4	result	result	NOUN
taxlaw-2826	28	5	,	,	PUNCT
taxlaw-2826	28	6	the	the	DET
taxlaw-2826	28	7	exemption	exemption	NOUN
taxlaw-2826	28	8	plays	play	VERB
taxlaw-2826	28	9	a	a	DET
taxlaw-2826	28	10	key	key	ADJ
taxlaw-2826	28	11	role	role	NOUN
taxlaw-2826	28	12	in	in	ADP
taxlaw-2826	28	13	providing	provide	VERB
taxlaw-2826	28	14	health	health	NOUN
taxlaw-2826	28	15	care	care	NOUN
taxlaw-2826	28	16	in	in	ADP
taxlaw-2826	28	17	the	the	DET
taxlaw-2826	28	18	u.s	u.s	PROPN
taxlaw-2826	28	19	.	.	PROPN
taxlaw-2826	28	20	however	however	ADV
taxlaw-2826	28	21	,	,	PUNCT
taxlaw-2826	28	22	the	the	DET
taxlaw-2826	28	23	legal	legal	ADJ
taxlaw-2826	28	24	framework	framework	NOUN
taxlaw-2826	28	25	that	that	PRON
taxlaw-2826	28	26	allows	allow	VERB
taxlaw-2826	28	27	hospitals	hospital	NOUN
taxlaw-2826	28	28	to	to	PART
taxlaw-2826	28	29	earn	earn	VERB
taxlaw-2826	28	30	their	their	PRON
taxlaw-2826	28	31	tax	tax	NOUN
taxlaw-2826	28	32	exemption	exemption	NOUN
taxlaw-2826	28	33	,	,	PUNCT
taxlaw-2826	28	34	known	know	VERB
taxlaw-2826	28	35	as	as	ADP
taxlaw-2826	28	36	the	the	DET
taxlaw-2826	28	37	“	"	PUNCT
taxlaw-2826	28	38	community	community	NOUN
taxlaw-2826	28	39	benefit	benefit	NOUN
taxlaw-2826	28	40	”	"	PUNCT
taxlaw-2826	28	41	standard	standard	NOUN
taxlaw-2826	28	42	,	,	PUNCT
taxlaw-2826	28	43	has	have	AUX
taxlaw-2826	28	44	long	long	ADV
taxlaw-2826	28	45	been	be	AUX
taxlaw-2826	28	46	controversial	controversial	ADJ
taxlaw-2826	28	47	.	.	PUNCT
taxlaw-2826	29	1	its	its	PRON
taxlaw-2826	29	2	critics	critic	NOUN
taxlaw-2826	29	3	have	have	AUX
taxlaw-2826	29	4	decried	decry	VERB
taxlaw-2826	29	5	the	the	DET
taxlaw-2826	29	6	standard	standard	NOUN
taxlaw-2826	29	7	as	as	ADV
taxlaw-2826	29	8	overly	overly	ADV
taxlaw-2826	29	9	vague	vague	ADJ
taxlaw-2826	29	10	,	,	PUNCT
taxlaw-2826	29	11	and	and	CCONJ
taxlaw-2826	29	12	they	they	PRON
taxlaw-2826	29	13	have	have	AUX
taxlaw-2826	29	14	argued	argue	VERB
taxlaw-2826	29	15	that	that	SCONJ
taxlaw-2826	29	16	it	it	PRON
taxlaw-2826	29	17	does	do	AUX
taxlaw-2826	29	18	not	not	PART
taxlaw-2826	29	19	distinguish	distinguish	VERB
taxlaw-2826	29	20	between	between	ADP
taxlaw-2826	29	21	tax	tax	NOUN
taxlaw-2826	29	22	-	-	PUNCT
taxlaw-2826	29	23	exempt	exempt	ADJ
taxlaw-2826	29	24	hospitals	hospital	NOUN
taxlaw-2826	29	25	and	and	CCONJ
taxlaw-2826	29	26	their	their	PRON
taxlaw-2826	29	27	for	for	ADP
taxlaw-2826	29	28	-	-	PUNCT
taxlaw-2826	29	29	profit	profit	NOUN
taxlaw-2826	29	30	counterparts	counterpart	NOUN
taxlaw-2826	29	31	.	.	PUNCT
taxlaw-2826	30	1	however	however	ADV
taxlaw-2826	30	2	,	,	PUNCT
taxlaw-2826	30	3	between	between	ADP
taxlaw-2826	30	4	2008	2008	NUM
taxlaw-2826	30	5	and	and	CCONJ
taxlaw-2826	30	6	2010	2010	NUM
taxlaw-2826	30	7	,	,	PUNCT
taxlaw-2826	30	8	congress	congress	PROPN
taxlaw-2826	30	9	and	and	CCONJ
taxlaw-2826	30	10	the	the	DET
taxlaw-2826	30	11	irs	irs	PROPN
taxlaw-2826	30	12	,	,	PUNCT
taxlaw-2826	30	13	for	for	ADP
taxlaw-2826	30	14	the	the	DET
taxlaw-2826	30	15	first	first	ADJ
taxlaw-2826	30	16	time	time	NOUN
taxlaw-2826	30	17	in	in	ADP
taxlaw-2826	30	18	decades	decade	NOUN
taxlaw-2826	30	19	,	,	PUNCT
taxlaw-2826	30	20	revisited	revisit	VERB
taxlaw-2826	30	21	the	the	DET
taxlaw-2826	30	22	legal	legal	ADJ
taxlaw-2826	30	23	framework	framework	NOUN
taxlaw-2826	30	24	for	for	ADP
taxlaw-2826	30	25	tax	tax	NOUN
taxlaw-2826	30	26	-	-	PUNCT
taxlaw-2826	30	27	exempt	exempt	ADJ
taxlaw-2826	30	28	hospitals	hospital	NOUN
taxlaw-2826	30	29	and	and	CCONJ
taxlaw-2826	30	30	began	begin	VERB
taxlaw-2826	30	31	instituting	institute	VERB
taxlaw-2826	30	32	changes	change	NOUN
taxlaw-2826	30	33	.	.	PUNCT
taxlaw-2826	31	1	the	the	DET
taxlaw-2826	31	2	patient	patient	NOUN
taxlaw-2826	31	3	protection	protection	NOUN
taxlaw-2826	31	4	and	and	CCONJ
taxlaw-2826	31	5	affordable	affordable	ADJ
taxlaw-2826	31	6	care	care	PROPN
taxlaw-2826	31	7	act	act	PROPN
taxlaw-2826	31	8	,	,	PUNCT
taxlaw-2826	31	9	better	well	ADV
taxlaw-2826	31	10	known	know	VERB
taxlaw-2826	31	11	as	as	ADP
taxlaw-2826	31	12	the	the	DET
taxlaw-2826	31	13	health	health	NOUN
taxlaw-2826	31	14	care	care	NOUN
taxlaw-2826	31	15	reform	reform	NOUN
taxlaw-2826	31	16	bill	bill	NOUN
taxlaw-2826	31	17	(	(	PUNCT
taxlaw-2826	31	18	the	the	DET
taxlaw-2826	31	19	“	"	PUNCT
taxlaw-2826	31	20	affordable	affordable	ADJ
taxlaw-2826	31	21	care	care	NOUN
taxlaw-2826	31	22	act	act	PROPN
taxlaw-2826	31	23	,	,	PUNCT
taxlaw-2826	31	24	”	"	PUNCT
taxlaw-2826	31	25	or	or	CCONJ
taxlaw-2826	31	26	the	the	DET
taxlaw-2826	31	27	“	"	PUNCT
taxlaw-2826	31	28	aca	aca	NOUN
taxlaw-2826	31	29	”	"	PUNCT
taxlaw-2826	31	30	)	)	PUNCT
taxlaw-2826	31	31	,	,	PUNCT
taxlaw-2826	31	32	pub	pub	NOUN
taxlaw-2826	31	33	.	.	PUNCT
taxlaw-2826	32	1	l.	l.	PROPN
taxlaw-2826	32	2	111	111	NUM
taxlaw-2826	32	3	-	-	SYM
taxlaw-2826	32	4	148	148	NUM
taxlaw-2826	32	5	,	,	PUNCT
taxlaw-2826	32	6	124	124	NUM
taxlaw-2826	32	7	stat	stat	NOUN
taxlaw-2826	32	8	.	.	PUNCT
taxlaw-2826	33	1	(	(	PUNCT
taxlaw-2826	33	2	2010	2010	NUM
taxlaw-2826	33	3	)	)	PUNCT
taxlaw-2826	33	4	,	,	PUNCT
taxlaw-2826	33	5	has	have	AUX
taxlaw-2826	33	6	now	now	ADV
taxlaw-2826	33	7	put	put	VERB
taxlaw-2826	33	8	some	some	PRON
taxlaw-2826	33	9	of	of	ADP
taxlaw-2826	33	10	these	these	DET
taxlaw-2826	33	11	changes	change	NOUN
taxlaw-2826	33	12	into	into	ADP
taxlaw-2826	33	13	place	place	NOUN
taxlaw-2826	33	14	.	.	PUNCT
taxlaw-2826	34	1	in	in	ADP
taxlaw-2826	34	2	doing	do	VERB
taxlaw-2826	34	3	so	so	ADV
taxlaw-2826	34	4	,	,	PUNCT
taxlaw-2826	34	5	the	the	DET
taxlaw-2826	34	6	aca	aca	PROPN
taxlaw-2826	34	7	has	have	AUX
taxlaw-2826	34	8	catapulted	catapult	VERB
taxlaw-2826	34	9	institutions	institution	NOUN
taxlaw-2826	34	10	that	that	PRON
taxlaw-2826	34	11	have	have	AUX
taxlaw-2826	34	12	never	never	ADV
taxlaw-2826	34	13	before	before	ADV
taxlaw-2826	34	14	been	be	AUX
taxlaw-2826	34	15	in	in	ADP
taxlaw-2826	34	16	the	the	DET
taxlaw-2826	34	17	national	national	ADJ
taxlaw-2826	34	18	limelight	limelight	NOUN
taxlaw-2826	34	19	into	into	ADP
taxlaw-2826	34	20	the	the	DET
taxlaw-2826	34	21	center	center	NOUN
taxlaw-2826	34	22	of	of	ADP
taxlaw-2826	34	23	political	political	ADJ
taxlaw-2826	34	24	debate	debate	NOUN
taxlaw-2826	34	25	.	.	PUNCT
taxlaw-2826	35	1	suddenly	suddenly	ADV
taxlaw-2826	35	2	,	,	PUNCT
taxlaw-2826	35	3	tax	tax	NOUN
taxlaw-2826	35	4	-	-	PUNCT
taxlaw-2826	35	5	exempt	exempt	ADJ
taxlaw-2826	35	6	hospitals	hospital	NOUN
taxlaw-2826	35	7	have	have	AUX
taxlaw-2826	35	8	become	become	VERB
taxlaw-2826	35	9	a	a	DET
taxlaw-2826	35	10	focal	focal	ADJ
taxlaw-2826	35	11	point	point	NOUN
taxlaw-2826	35	12	of	of	ADP
taxlaw-2826	35	13	federal	federal	ADJ
taxlaw-2826	35	14	lawmaking	lawmaking	NOUN
taxlaw-2826	35	15	efforts	effort	NOUN
taxlaw-2826	35	16	.	.	PUNCT
taxlaw-2826	36	1	having	having	AUX
taxlaw-2826	36	2	lived	live	VERB
taxlaw-2826	36	3	so	so	ADV
taxlaw-2826	36	4	much	much	ADJ
taxlaw-2826	36	5	of	of	ADP
taxlaw-2826	36	6	its	its	PRON
taxlaw-2826	36	7	previous	previous	ADJ
taxlaw-2826	36	8	history	history	NOUN
taxlaw-2826	36	9	on	on	ADP
taxlaw-2826	36	10	the	the	DET
taxlaw-2826	36	11	periphery	periphery	NOUN
taxlaw-2826	36	12	,	,	PUNCT
taxlaw-2826	36	13	however	however	ADV
taxlaw-2826	36	14	,	,	PUNCT
taxlaw-2826	36	15	the	the	DET
taxlaw-2826	36	16	taxexempt	taxexempt	ADJ
taxlaw-2826	36	17	hospital	hospital	NOUN
taxlaw-2826	36	18	sector	sector	NOUN
taxlaw-2826	36	19	is	be	AUX
taxlaw-2826	36	20	,	,	PUNCT
taxlaw-2826	36	21	for	for	ADP
taxlaw-2826	36	22	the	the	DET
taxlaw-2826	36	23	most	most	ADJ
taxlaw-2826	36	24	part	part	NOUN
taxlaw-2826	36	25	,	,	PUNCT
taxlaw-2826	36	26	a	a	DET
taxlaw-2826	36	27	virtual	virtual	ADJ
taxlaw-2826	36	28	black	black	ADJ
taxlaw-2826	36	29	box	box	NOUN
taxlaw-2826	36	30	.	.	PUNCT
taxlaw-2826	37	1	as	as	SCONJ
taxlaw-2826	37	2	political	political	ADJ
taxlaw-2826	37	3	leaders	leader	NOUN
taxlaw-2826	37	4	,	,	PUNCT
taxlaw-2826	37	5	legislators	legislator	NOUN
taxlaw-2826	37	6	,	,	PUNCT
taxlaw-2826	37	7	pundits	pundit	NOUN
taxlaw-2826	37	8	,	,	PUNCT
taxlaw-2826	37	9	and	and	CCONJ
taxlaw-2826	37	10	tax	tax	NOUN
taxlaw-2826	37	11	scholars	scholar	NOUN
taxlaw-2826	37	12	debate	debate	VERB
taxlaw-2826	37	13	the	the	DET
taxlaw-2826	37	14	future	future	ADJ
taxlaw-2826	37	15	provision	provision	NOUN
taxlaw-2826	37	16	of	of	ADP
taxlaw-2826	37	17	health	health	NOUN
taxlaw-2826	37	18	care	care	NOUN
taxlaw-2826	37	19	,	,	PUNCT
taxlaw-2826	37	20	they	they	PRON
taxlaw-2826	37	21	have	have	AUX
taxlaw-2826	37	22	consequently	consequently	ADV
taxlaw-2826	37	23	been	be	AUX
taxlaw-2826	37	24	left	leave	VERB
taxlaw-2826	37	25	to	to	PART
taxlaw-2826	37	26	guesswork	guesswork	VERB
taxlaw-2826	37	27	about	about	ADP
taxlaw-2826	37	28	tax	tax	NOUN
taxlaw-2826	37	29	-	-	PUNCT
taxlaw-2826	37	30	exempt	exempt	ADJ
taxlaw-2826	37	31	hospitals	hospital	NOUN
taxlaw-2826	37	32	.	.	PUNCT
taxlaw-2826	38	1	proceeding	proceed	VERB
taxlaw-2826	38	2	in	in	ADP
taxlaw-2826	38	3	the	the	DET
taxlaw-2826	38	4	absence	absence	NOUN
taxlaw-2826	38	5	of	of	ADP
taxlaw-2826	38	6	adequate	adequate	ADJ
taxlaw-2826	38	7	data	datum	NOUN
taxlaw-2826	38	8	about	about	ADP
taxlaw-2826	38	9	the	the	DET
taxlaw-2826	38	10	tax	tax	NOUN
taxlaw-2826	38	11	-	-	PUNCT
taxlaw-2826	38	12	exempt	exempt	ADJ
taxlaw-2826	38	13	hospital	hospital	NOUN
taxlaw-2826	38	14	sector	sector	NOUN
taxlaw-2826	38	15	,	,	PUNCT
taxlaw-2826	38	16	congress	congress	PROPN
taxlaw-2826	38	17	and	and	CCONJ
taxlaw-2826	38	18	the	the	DET
taxlaw-2826	38	19	irs	irs	PROPN
taxlaw-2826	38	20	have	have	AUX
taxlaw-2826	38	21	,	,	PUNCT
taxlaw-2826	38	22	nevertheless	nevertheless	ADV
taxlaw-2826	38	23	,	,	PUNCT
taxlaw-2826	38	24	made	make	VERB
taxlaw-2826	38	25	dramatic	dramatic	ADJ
taxlaw-2826	38	26	changes	change	NOUN
taxlaw-2826	38	27	to	to	ADP
taxlaw-2826	38	28	the	the	DET
taxlaw-2826	38	29	rules	rule	NOUN
taxlaw-2826	38	30	that	that	PRON
taxlaw-2826	38	31	taxexempt	taxexempt	VERB
taxlaw-2826	38	32	hospitals	hospital	NOUN
taxlaw-2826	38	33	must	must	AUX
taxlaw-2826	38	34	follow	follow	VERB
taxlaw-2826	38	35	.	.	PUNCT
taxlaw-2826	39	1	already	already	ADV
taxlaw-2826	39	2	in	in	ADP
taxlaw-2826	39	3	2008	2008	NUM
taxlaw-2826	39	4	,	,	PUNCT
taxlaw-2826	39	5	the	the	DET
taxlaw-2826	39	6	irs	irs	PROPN
taxlaw-2826	39	7	began	begin	VERB
taxlaw-2826	39	8	to	to	PART
taxlaw-2826	39	9	compel	compel	VERB
taxlaw-2826	39	10	tax	tax	NOUN
taxlaw-2826	39	11	-	-	PUNCT
taxlaw-2826	39	12	exempt	exempt	ADJ
taxlaw-2826	39	13	hospitals	hospital	NOUN
taxlaw-2826	39	14	to	to	PART
taxlaw-2826	39	15	provide	provide	VERB
taxlaw-2826	39	16	concrete	concrete	ADJ
taxlaw-2826	39	17	data	datum	NOUN
taxlaw-2826	39	18	on	on	ADP
taxlaw-2826	39	19	the	the	DET
taxlaw-2826	39	20	ways	way	NOUN
taxlaw-2826	39	21	in	in	ADP
taxlaw-2826	39	22	which	which	PRON
taxlaw-2826	39	23	they	they	PRON
taxlaw-2826	39	24	(	(	PUNCT
taxlaw-2826	39	25	purportedly	purportedly	ADV
taxlaw-2826	39	26	)	)	PUNCT
taxlaw-2826	39	27	worked	work	VERB
taxlaw-2826	39	28	to	to	PART
taxlaw-2826	39	29	benefit	benefit	VERB
taxlaw-2826	39	30	their	their	PRON
taxlaw-2826	39	31	communities	community	NOUN
taxlaw-2826	39	32	.	.	PUNCT
taxlaw-2826	40	1	on	on	ADP
taxlaw-2826	40	2	this	this	DET
taxlaw-2826	40	3	new	new	ADJ
taxlaw-2826	40	4	irs	irs	PROPN
taxlaw-2826	40	5	“	"	PUNCT
taxlaw-2826	40	6	schedule	schedule	NOUN
taxlaw-2826	40	7	h	h	NOUN
taxlaw-2826	40	8	,	,	PUNCT
taxlaw-2826	40	9	”	"	PUNCT
taxlaw-2826	40	10	which	which	PRON
taxlaw-2826	40	11	tax	tax	NOUN
taxlaw-2826	40	12	-	-	PUNCT
taxlaw-2826	40	13	exempt	exempt	ADJ
taxlaw-2826	40	14	hospitals	hospital	NOUN
taxlaw-2826	40	15	are	be	AUX
taxlaw-2826	40	16	now	now	ADV
taxlaw-2826	40	17	required	require	VERB
taxlaw-2826	40	18	to	to	PART
taxlaw-2826	40	19	fill	fill	VERB
taxlaw-2826	40	20	out	out	ADP
taxlaw-2826	40	21	each	each	DET
taxlaw-2826	40	22	year	year	NOUN
taxlaw-2826	40	23	as	as	ADP
taxlaw-2826	40	24	part	part	NOUN
taxlaw-2826	40	25	of	of	ADP
taxlaw-2826	40	26	the	the	DET
taxlaw-2826	40	27	tax	tax	NOUN
taxlaw-2826	40	28	filing	filing	NOUN
taxlaw-2826	40	29	process	process	NOUN
taxlaw-2826	40	30	,	,	PUNCT
taxlaw-2826	40	31	hospitals	hospital	NOUN
taxlaw-2826	40	32	must	must	AUX
taxlaw-2826	40	33	now	now	ADV
taxlaw-2826	40	34	quantify	quantify	VERB
taxlaw-2826	40	35	their	their	PRON
taxlaw-2826	40	36	specific	specific	ADJ
taxlaw-2826	40	37	community	community	NOUN
taxlaw-2826	40	38	-	-	PUNCT
taxlaw-2826	40	39	enhancing	enhance	VERB
taxlaw-2826	40	40	projects	project	NOUN
taxlaw-2826	40	41	.	.	PUNCT
taxlaw-2826	41	1	in	in	ADP
taxlaw-2826	41	2	addition	addition	NOUN
taxlaw-2826	41	3	,	,	PUNCT
taxlaw-2826	41	4	they	they	PRON
taxlaw-2826	41	5	must	must	AUX
taxlaw-2826	41	6	provide	provide	VERB
taxlaw-2826	41	7	detailed	detailed	ADJ
taxlaw-2826	41	8	data	datum	NOUN
taxlaw-2826	41	9	on	on	ADP
taxlaw-2826	41	10	a	a	DET
taxlaw-2826	41	11	variety	variety	NOUN
taxlaw-2826	41	12	of	of	ADP
taxlaw-2826	41	13	different	different	ADJ
taxlaw-2826	41	14	practices	practice	NOUN
taxlaw-2826	41	15	that	that	PRON
taxlaw-2826	41	16	govern	govern	VERB
taxlaw-2826	41	17	how	how	SCONJ
taxlaw-2826	41	18	they	they	PRON
taxlaw-2826	41	19	interface	interface	VERB
taxlaw-2826	41	20	with	with	ADP
taxlaw-2826	41	21	their	their	PRON
taxlaw-2826	41	22	communities	community	NOUN
taxlaw-2826	41	23	.	.	PUNCT
taxlaw-2826	42	1	for	for	ADP
taxlaw-2826	42	2	instance	instance	NOUN
taxlaw-2826	42	3	,	,	PUNCT
taxlaw-2826	42	4	hospitals	hospital	NOUN
taxlaw-2826	42	5	must	must	AUX
taxlaw-2826	42	6	now	now	ADV
taxlaw-2826	42	7	describe	describe	VERB
taxlaw-2826	42	8	to	to	ADP
taxlaw-2826	42	9	the	the	DET
taxlaw-2826	42	10	irs	irs	PROPN
taxlaw-2826	42	11	each	each	DET
taxlaw-2826	42	12	year	year	NOUN
taxlaw-2826	42	13	what	what	DET
taxlaw-2826	42	14	types	type	NOUN
taxlaw-2826	42	15	of	of	ADP
taxlaw-2826	42	16	financial	financial	ADJ
taxlaw-2826	42	17	aid	aid	NOUN
taxlaw-2826	42	18	they	they	PRON
taxlaw-2826	42	19	make	make	VERB
taxlaw-2826	42	20	available	available	ADJ
taxlaw-2826	42	21	and	and	CCONJ
taxlaw-2826	42	22	how	how	SCONJ
taxlaw-2826	42	23	they	they	PRON
taxlaw-2826	42	24	attempt	attempt	VERB
taxlaw-2826	42	25	to	to	PART
taxlaw-2826	42	26	collect	collect	VERB
taxlaw-2826	42	27	debts	debt	NOUN
taxlaw-2826	42	28	from	from	ADP
taxlaw-2826	42	29	patients	patient	NOUN
taxlaw-2826	42	30	who	who	PRON
taxlaw-2826	42	31	do	do	AUX
taxlaw-2826	42	32	not	not	PART
taxlaw-2826	42	33	pay	pay	VERB
taxlaw-2826	42	34	bills	bill	NOUN
taxlaw-2826	42	35	in	in	ADP
taxlaw-2826	42	36	full	full	ADJ
taxlaw-2826	42	37	.	.	PUNCT
taxlaw-2826	43	1	furthermore	furthermore	ADV
taxlaw-2826	43	2	,	,	PUNCT
taxlaw-2826	43	3	as	as	ADP
taxlaw-2826	43	4	part	part	NOUN
taxlaw-2826	43	5	of	of	ADP
taxlaw-2826	43	6	the	the	DET
taxlaw-2826	43	7	affordable	affordable	ADJ
taxlaw-2826	43	8	care	care	PROPN
taxlaw-2826	43	9	act	act	PROPN
taxlaw-2826	43	10	,	,	PUNCT
taxlaw-2826	43	11	congress	congress	PROPN
taxlaw-2826	43	12	has	have	AUX
taxlaw-2826	43	13	set	set	VERB
taxlaw-2826	43	14	forth	forth	ADP
taxlaw-2826	43	15	an	an	DET
taxlaw-2826	43	16	additional	additional	ADJ
taxlaw-2826	43	17	set	set	NOUN
taxlaw-2826	43	18	of	of	ADP
taxlaw-2826	43	19	requirements	requirement	NOUN
taxlaw-2826	43	20	that	that	SCONJ
taxlaw-2826	43	21	both	both	DET
taxlaw-2826	43	22	mandates	mandate	NOUN
taxlaw-2826	43	23	and	and	CCONJ
taxlaw-2826	43	24	prevents	prevent	VERB
taxlaw-2826	43	25	certain	certain	ADJ
taxlaw-2826	43	26	activities	activity	NOUN
taxlaw-2826	43	27	on	on	ADP
taxlaw-2826	43	28	the	the	DET
taxlaw-2826	43	29	part	part	NOUN
taxlaw-2826	43	30	of	of	ADP
taxlaw-2826	43	31	tax	tax	NOUN
taxlaw-2826	43	32	-	-	PUNCT
taxlaw-2826	43	33	exempt	exempt	ADJ
taxlaw-2826	43	34	hospitals	hospital	NOUN
taxlaw-2826	43	35	.	.	PUNCT
taxlaw-2826	44	1	these	these	DET
taxlaw-2826	44	2	new	new	ADJ
taxlaw-2826	44	3	rules	rule	NOUN
taxlaw-2826	44	4	govern	govern	VERB
taxlaw-2826	44	5	how	how	SCONJ
taxlaw-2826	44	6	tax	tax	NOUN
taxlaw-2826	44	7	-	-	PUNCT
taxlaw-2826	44	8	exempt	exempt	ADJ
taxlaw-2826	44	9	hospitals	hospital	NOUN
taxlaw-2826	44	10	may	may	AUX
taxlaw-2826	44	11	bill	bill	VERB
taxlaw-2826	44	12	patients	patient	NOUN
taxlaw-2826	44	13	for	for	ADP
taxlaw-2826	44	14	services	service	NOUN
taxlaw-2826	44	15	,	,	PUNCT
taxlaw-2826	44	16	offer	offer	VERB
taxlaw-2826	44	17	financial	financial	ADJ
taxlaw-2826	44	18	aid	aid	NOUN
taxlaw-2826	44	19	,	,	PUNCT
taxlaw-2826	44	20	collect	collect	VERB
taxlaw-2826	44	21	debts	debt	NOUN
taxlaw-2826	44	22	,	,	PUNCT
taxlaw-2826	44	23	and	and	CCONJ
taxlaw-2826	44	24	solicit	solicit	VERB
taxlaw-2826	44	25	information	information	NOUN
taxlaw-2826	44	26	from	from	ADP
taxlaw-2826	44	27	communities	community	NOUN
taxlaw-2826	44	28	about	about	ADP
taxlaw-2826	44	29	their	their	PRON
taxlaw-2826	44	30	needs	need	NOUN
taxlaw-2826	44	31	.	.	PUNCT
taxlaw-2826	45	1	in	in	ADP
taxlaw-2826	45	2	the	the	DET
taxlaw-2826	45	3	past	past	ADJ
taxlaw-2826	45	4	several	several	ADJ
taxlaw-2826	45	5	years	year	NOUN
taxlaw-2826	45	6	,	,	PUNCT
taxlaw-2826	45	7	the	the	DET
taxlaw-2826	45	8	irs	irs	PROPN
taxlaw-2826	45	9	promulgated	promulgate	VERB
taxlaw-2826	45	10	draft	draft	NOUN
taxlaw-2826	45	11	regulations	regulation	NOUN
taxlaw-2826	45	12	under	under	ADP
taxlaw-2826	45	13	these	these	DET
taxlaw-2826	45	14	new	new	ADJ
taxlaw-2826	45	15	rules	rule	NOUN
taxlaw-2826	45	16	,	,	PUNCT
taxlaw-2826	45	17	which	which	PRON
taxlaw-2826	45	18	the	the	DET
taxlaw-2826	45	19	agency	agency	NOUN
taxlaw-2826	45	20	plans	plan	VERB
taxlaw-2826	45	21	to	to	PART
taxlaw-2826	45	22	finalize	finalize	VERB
taxlaw-2826	45	23	this	this	DET
taxlaw-2826	45	24	year	year	NOUN
taxlaw-2826	45	25	.	.	PUNCT
taxlaw-2826	46	1	these	these	DET
taxlaw-2826	46	2	changes	change	NOUN
taxlaw-2826	46	3	present	present	VERB
taxlaw-2826	46	4	a	a	DET
taxlaw-2826	46	5	first	first	ADJ
taxlaw-2826	46	6	-	-	PUNCT
taxlaw-2826	46	7	time	time	NOUN
taxlaw-2826	46	8	opportunity	opportunity	NOUN
taxlaw-2826	46	9	to	to	PART
taxlaw-2826	46	10	analyze	analyze	VERB
taxlaw-2826	46	11	the	the	DET
taxlaw-2826	46	12	workings	working	NOUN
taxlaw-2826	46	13	of	of	ADP
taxlaw-2826	46	14	taxexempt	taxexempt	ADJ
taxlaw-2826	46	15	hospitals	hospital	NOUN
taxlaw-2826	46	16	on	on	ADP
taxlaw-2826	46	17	the	the	DET
taxlaw-2826	46	18	basis	basis	NOUN
taxlaw-2826	46	19	of	of	ADP
taxlaw-2826	46	20	comprehensive	comprehensive	ADJ
taxlaw-2826	46	21	empirical	empirical	ADJ
taxlaw-2826	46	22	evidence	evidence	NOUN
taxlaw-2826	46	23	.	.	PUNCT
taxlaw-2826	47	1	american	american	ADJ
taxlaw-2826	47	2	hospitals	hospital	NOUN
taxlaw-2826	47	3	have	have	AUX
taxlaw-2826	47	4	been	be	AUX
taxlaw-2826	47	5	exempt	exempt	ADJ
taxlaw-2826	47	6	from	from	ADP
taxlaw-2826	47	7	federal	federal	ADJ
taxlaw-2826	47	8	income	income	NOUN
taxlaw-2826	47	9	tax	tax	NOUN
taxlaw-2826	47	10	since	since	SCONJ
taxlaw-2826	47	11	the	the	DET
taxlaw-2826	47	12	tax	tax	NOUN
taxlaw-2826	47	13	’s	’s	PART
taxlaw-2826	47	14	beginnings	beginning	NOUN
taxlaw-2826	47	15	more	more	ADJ
taxlaw-2826	47	16	than	than	ADP
taxlaw-2826	47	17	a	a	DET
taxlaw-2826	47	18	century	century	NOUN
taxlaw-2826	47	19	ago	ago	ADV
taxlaw-2826	47	20	,	,	PUNCT
taxlaw-2826	47	21	but	but	CCONJ
taxlaw-2826	47	22	the	the	DET
taxlaw-2826	47	23	effects	effect	NOUN
taxlaw-2826	47	24	of	of	ADP
taxlaw-2826	47	25	this	this	DET
taxlaw-2826	47	26	costly	costly	ADJ
taxlaw-2826	47	27	exemption	exemption	NOUN
taxlaw-2826	47	28	have	have	AUX
taxlaw-2826	47	29	remained	remain	VERB
taxlaw-2826	47	30	unknown	unknown	ADJ
taxlaw-2826	47	31	.	.	PUNCT
taxlaw-2826	48	1	1	1	NUM
taxlaw-2826	48	2	sara	sara	PROPN
taxlaw-2826	48	3	rosenbaum	rosenbaum	PROPN
taxlaw-2826	48	4	&	&	CCONJ
taxlaw-2826	48	5	josh	josh	PROPN
taxlaw-2826	48	6	margulies	margulies	PROPN
taxlaw-2826	48	7	,	,	PUNCT
taxlaw-2826	48	8	tax	tax	NOUN
taxlaw-2826	48	9	-	-	PUNCT
taxlaw-2826	48	10	exempt	exempt	ADJ
taxlaw-2826	48	11	hospitals	hospital	NOUN
taxlaw-2826	48	12	and	and	CCONJ
taxlaw-2826	48	13	the	the	DET
taxlaw-2826	48	14	patient	patient	NOUN
taxlaw-2826	48	15	protection	protection	NOUN
taxlaw-2826	48	16	and	and	CCONJ
taxlaw-2826	48	17	affordable	affordable	ADJ
taxlaw-2826	48	18	care	care	NOUN
taxlaw-2826	48	19	act	act	PROPN
taxlaw-2826	48	20	:	:	PUNCT
taxlaw-2826	48	21	implications	implication	NOUN
taxlaw-2826	48	22	for	for	ADP
taxlaw-2826	48	23	public	public	ADJ
taxlaw-2826	48	24	health	health	NOUN
taxlaw-2826	48	25	policy	policy	NOUN
taxlaw-2826	48	26	and	and	CCONJ
taxlaw-2826	48	27	practice	practice	NOUN
taxlaw-2826	48	28	,	,	PUNCT
taxlaw-2826	48	29	126	126	NUM
taxlaw-2826	48	30	pub	pub	NOUN
taxlaw-2826	48	31	.	.	PUNCT
taxlaw-2826	49	1	health	health	PROPN
taxlaw-2826	49	2	rep	rep	PROPN
taxlaw-2826	49	3	.	.	PROPN
taxlaw-2826	49	4	283	283	NUM
taxlaw-2826	49	5	,	,	PUNCT
taxlaw-2826	49	6	283	283	NUM
taxlaw-2826	49	7	(	(	PUNCT
taxlaw-2826	49	8	2011	2011	NUM
taxlaw-2826	49	9	)	)	PUNCT
taxlaw-2826	49	10	.	.	PUNCT
taxlaw-2826	50	1	36	36	NUM
taxlaw-2826	50	2	columbia	columbia	PROPN
taxlaw-2826	50	3	journal	journal	PROPN
taxlaw-2826	50	4	of	of	ADP
taxlaw-2826	50	5	tax	tax	NOUN
taxlaw-2826	50	6	law	law	NOUN
taxlaw-2826	50	7	[	[	X
taxlaw-2826	50	8	vol.6:33	vol.6:33	ADV
taxlaw-2826	50	9	however	however	ADV
taxlaw-2826	50	10	,	,	PUNCT
taxlaw-2826	50	11	the	the	DET
taxlaw-2826	50	12	new	new	ADJ
taxlaw-2826	50	13	schedule	schedule	NOUN
taxlaw-2826	50	14	h	h	NOUN
taxlaw-2826	50	15	data	datum	NOUN
taxlaw-2826	50	16	finally	finally	ADV
taxlaw-2826	50	17	provide	provide	VERB
taxlaw-2826	50	18	a	a	DET
taxlaw-2826	50	19	long	long	ADV
taxlaw-2826	50	20	-	-	PUNCT
taxlaw-2826	50	21	overdue	overdue	ADJ
taxlaw-2826	50	22	way	way	NOUN
taxlaw-2826	50	23	of	of	ADP
taxlaw-2826	50	24	examining	examine	VERB
taxlaw-2826	50	25	what	what	PRON
taxlaw-2826	50	26	hospitals	hospital	NOUN
taxlaw-2826	50	27	are	be	AUX
taxlaw-2826	50	28	actually	actually	ADV
taxlaw-2826	50	29	doing	do	VERB
taxlaw-2826	50	30	to	to	PART
taxlaw-2826	50	31	merit	merit	VERB
taxlaw-2826	50	32	their	their	PRON
taxlaw-2826	50	33	exemption	exemption	NOUN
taxlaw-2826	50	34	.	.	PUNCT
taxlaw-2826	51	1	answers	answer	NOUN
taxlaw-2826	51	2	given	give	VERB
taxlaw-2826	51	3	by	by	ADP
taxlaw-2826	51	4	hospital	hospital	NOUN
taxlaw-2826	51	5	administrators	administrator	NOUN
taxlaw-2826	51	6	to	to	ADP
taxlaw-2826	51	7	the	the	DET
taxlaw-2826	51	8	schedule	schedule	NOUN
taxlaw-2826	51	9	h	h	NOUN
taxlaw-2826	51	10	questions	question	NOUN
taxlaw-2826	51	11	enable	enable	VERB
taxlaw-2826	51	12	us	we	PRON
taxlaw-2826	51	13	to	to	PART
taxlaw-2826	51	14	see	see	VERB
taxlaw-2826	51	15	how	how	SCONJ
taxlaw-2826	51	16	well	well	ADV
taxlaw-2826	51	17	the	the	DET
taxlaw-2826	51	18	traditional	traditional	ADJ
taxlaw-2826	51	19	and	and	CCONJ
taxlaw-2826	51	20	revised	revise	VERB
taxlaw-2826	51	21	legal	legal	ADJ
taxlaw-2826	51	22	frameworks	framework	NOUN
taxlaw-2826	51	23	are	be	AUX
taxlaw-2826	51	24	working	work	VERB
taxlaw-2826	51	25	and	and	CCONJ
taxlaw-2826	51	26	how	how	SCONJ
taxlaw-2826	51	27	they	they	PRON
taxlaw-2826	51	28	are	be	AUX
taxlaw-2826	51	29	affecting	affect	VERB
taxlaw-2826	51	30	different	different	ADJ
taxlaw-2826	51	31	types	type	NOUN
taxlaw-2826	51	32	of	of	ADP
taxlaw-2826	51	33	hospitals	hospital	NOUN
taxlaw-2826	51	34	around	around	ADP
taxlaw-2826	51	35	the	the	DET
taxlaw-2826	51	36	country	country	NOUN
taxlaw-2826	51	37	.	.	PUNCT
taxlaw-2826	52	1	they	they	PRON
taxlaw-2826	52	2	enable	enable	VERB
taxlaw-2826	52	3	us	we	PRON
taxlaw-2826	52	4	to	to	PART
taxlaw-2826	52	5	ask	ask	VERB
taxlaw-2826	52	6	what	what	PRON
taxlaw-2826	52	7	hospitals	hospital	NOUN
taxlaw-2826	52	8	are	be	AUX
taxlaw-2826	52	9	doing	do	VERB
taxlaw-2826	52	10	to	to	PART
taxlaw-2826	52	11	benefit	benefit	VERB
taxlaw-2826	52	12	their	their	PRON
taxlaw-2826	52	13	communities	community	NOUN
taxlaw-2826	52	14	.	.	PUNCT
taxlaw-2826	53	1	are	be	AUX
taxlaw-2826	53	2	hospitals	hospital	NOUN
taxlaw-2826	53	3	in	in	ADP
taxlaw-2826	53	4	fact	fact	NOUN
taxlaw-2826	53	5	responding	respond	VERB
taxlaw-2826	53	6	to	to	ADP
taxlaw-2826	53	7	the	the	DET
taxlaw-2826	53	8	needs	need	NOUN
taxlaw-2826	53	9	of	of	ADP
taxlaw-2826	53	10	their	their	PRON
taxlaw-2826	53	11	communities	community	NOUN
taxlaw-2826	53	12	?	?	PUNCT
taxlaw-2826	54	1	what	what	DET
taxlaw-2826	54	2	kinds	kind	NOUN
taxlaw-2826	54	3	of	of	ADP
taxlaw-2826	54	4	financial	financial	ADJ
taxlaw-2826	54	5	aid	aid	NOUN
taxlaw-2826	54	6	policies	policy	NOUN
taxlaw-2826	54	7	have	have	VERB
taxlaw-2826	54	8	hospitals	hospital	NOUN
taxlaw-2826	54	9	enacted	enact	VERB
taxlaw-2826	54	10	?	?	PUNCT
taxlaw-2826	55	1	how	how	SCONJ
taxlaw-2826	55	2	generous	generous	ADJ
taxlaw-2826	55	3	are	be	AUX
taxlaw-2826	55	4	they	they	PRON
taxlaw-2826	55	5	?	?	PUNCT
taxlaw-2826	56	1	how	how	SCONJ
taxlaw-2826	56	2	do	do	AUX
taxlaw-2826	56	3	hospitals	hospital	NOUN
taxlaw-2826	56	4	bill	bill	VERB
taxlaw-2826	56	5	their	their	PRON
taxlaw-2826	56	6	patients	patient	NOUN
taxlaw-2826	56	7	and	and	CCONJ
taxlaw-2826	56	8	collect	collect	VERB
taxlaw-2826	56	9	on	on	ADP
taxlaw-2826	56	10	those	those	DET
taxlaw-2826	56	11	bills	bill	NOUN
taxlaw-2826	56	12	?	?	PUNCT
taxlaw-2826	57	1	the	the	DET
taxlaw-2826	57	2	data	data	NOUN
taxlaw-2826	57	3	analysis	analysis	NOUN
taxlaw-2826	57	4	presented	present	VERB
taxlaw-2826	57	5	in	in	ADP
taxlaw-2826	57	6	this	this	DET
taxlaw-2826	57	7	article	article	NOUN
taxlaw-2826	57	8	takes	take	VERB
taxlaw-2826	57	9	a	a	DET
taxlaw-2826	57	10	first	first	ADJ
taxlaw-2826	57	11	step	step	NOUN
taxlaw-2826	57	12	toward	toward	ADP
taxlaw-2826	57	13	answering	answer	VERB
taxlaw-2826	57	14	these	these	DET
taxlaw-2826	57	15	questions	question	NOUN
taxlaw-2826	57	16	.	.	PUNCT
taxlaw-2826	58	1	the	the	DET
taxlaw-2826	58	2	analysis	analysis	NOUN
taxlaw-2826	58	3	is	be	AUX
taxlaw-2826	58	4	based	base	VERB
taxlaw-2826	58	5	on	on	ADP
taxlaw-2826	58	6	schedule	schedule	NOUN
taxlaw-2826	58	7	h	h	NOUN
taxlaw-2826	58	8	data	datum	NOUN
taxlaw-2826	58	9	for	for	ADP
taxlaw-2826	58	10	all	all	DET
taxlaw-2826	58	11	tax	tax	NOUN
taxlaw-2826	58	12	-	-	PUNCT
taxlaw-2826	58	13	exempt	exempt	ADJ
taxlaw-2826	58	14	hospitals	hospital	NOUN
taxlaw-2826	58	15	in	in	ADP
taxlaw-2826	58	16	the	the	DET
taxlaw-2826	58	17	u.s	u.s	PROPN
taxlaw-2826	58	18	.	.	PROPN
taxlaw-2826	58	19	in	in	ADP
taxlaw-2826	58	20	2012	2012	NUM
taxlaw-2826	58	21	.	.	PUNCT
taxlaw-2826	59	1	using	use	VERB
taxlaw-2826	59	2	these	these	DET
taxlaw-2826	59	3	data	datum	NOUN
taxlaw-2826	59	4	,	,	PUNCT
taxlaw-2826	59	5	the	the	DET
taxlaw-2826	59	6	article	article	NOUN
taxlaw-2826	59	7	shows	show	VERB
taxlaw-2826	59	8	that	that	SCONJ
taxlaw-2826	59	9	the	the	DET
taxlaw-2826	59	10	ways	way	NOUN
taxlaw-2826	59	11	in	in	ADP
taxlaw-2826	59	12	which	which	PRON
taxlaw-2826	59	13	hospitals	hospital	NOUN
taxlaw-2826	59	14	satisfy	satisfy	VERB
taxlaw-2826	59	15	the	the	DET
taxlaw-2826	59	16	requirements	requirement	NOUN
taxlaw-2826	59	17	of	of	ADP
taxlaw-2826	59	18	the	the	DET
taxlaw-2826	59	19	current	current	ADJ
taxlaw-2826	59	20	law	law	NOUN
taxlaw-2826	59	21	varies	vary	VERB
taxlaw-2826	59	22	significantly	significantly	ADV
taxlaw-2826	59	23	by	by	ADP
taxlaw-2826	59	24	community	community	NOUN
taxlaw-2826	59	25	.	.	PUNCT
taxlaw-2826	60	1	the	the	DET
taxlaw-2826	60	2	community	community	NOUN
taxlaw-2826	60	3	benefit	benefit	NOUN
taxlaw-2826	60	4	standard	standard	NOUN
taxlaw-2826	60	5	appears	appear	VERB
taxlaw-2826	60	6	to	to	PART
taxlaw-2826	60	7	mean	mean	VERB
taxlaw-2826	60	8	different	different	ADJ
taxlaw-2826	60	9	things	thing	NOUN
taxlaw-2826	60	10	to	to	ADP
taxlaw-2826	60	11	hospitals	hospital	NOUN
taxlaw-2826	60	12	in	in	ADP
taxlaw-2826	60	13	different	different	ADJ
taxlaw-2826	60	14	communities	community	NOUN
taxlaw-2826	60	15	.	.	PUNCT
taxlaw-2826	61	1	some	some	DET
taxlaw-2826	61	2	hospitals	hospital	NOUN
taxlaw-2826	61	3	focus	focus	VERB
taxlaw-2826	61	4	on	on	ADP
taxlaw-2826	61	5	providing	provide	VERB
taxlaw-2826	61	6	community	community	NOUN
taxlaw-2826	61	7	benefits	benefit	NOUN
taxlaw-2826	61	8	as	as	SCONJ
taxlaw-2826	61	9	tax	tax	NOUN
taxlaw-2826	61	10	law	law	NOUN
taxlaw-2826	61	11	has	have	AUX
taxlaw-2826	61	12	traditionally	traditionally	ADV
taxlaw-2826	61	13	defined	define	VERB
taxlaw-2826	61	14	them	they	PRON
taxlaw-2826	61	15	:	:	PUNCT
taxlaw-2826	61	16	free	free	ADJ
taxlaw-2826	61	17	or	or	CCONJ
taxlaw-2826	61	18	discounted	discount	VERB
taxlaw-2826	61	19	care	care	NOUN
taxlaw-2826	61	20	including	include	VERB
taxlaw-2826	61	21	medicaid	medicaid	PROPN
taxlaw-2826	61	22	shortfalls	shortfall	NOUN
taxlaw-2826	61	23	,	,	PUNCT
taxlaw-2826	61	24	subsidized	subsidized	ADJ
taxlaw-2826	61	25	clinics	clinic	NOUN
taxlaw-2826	61	26	and	and	CCONJ
taxlaw-2826	61	27	other	other	ADJ
taxlaw-2826	61	28	direct	direct	ADJ
taxlaw-2826	61	29	-	-	PUNCT
taxlaw-2826	61	30	health	health	NOUN
taxlaw-2826	61	31	interventions	intervention	NOUN
taxlaw-2826	61	32	,	,	PUNCT
taxlaw-2826	61	33	education	education	NOUN
taxlaw-2826	61	34	for	for	ADP
taxlaw-2826	61	35	aspiring	aspire	VERB
taxlaw-2826	61	36	health	health	NOUN
taxlaw-2826	61	37	professionals	professional	NOUN
taxlaw-2826	61	38	,	,	PUNCT
taxlaw-2826	61	39	and	and	CCONJ
taxlaw-2826	61	40	medical	medical	ADJ
taxlaw-2826	61	41	research	research	NOUN
taxlaw-2826	61	42	.	.	PUNCT
taxlaw-2826	62	1	hospitals	hospital	NOUN
taxlaw-2826	62	2	that	that	PRON
taxlaw-2826	62	3	provide	provide	VERB
taxlaw-2826	62	4	more	more	ADJ
taxlaw-2826	62	5	community	community	NOUN
taxlaw-2826	62	6	benefits	benefit	NOUN
taxlaw-2826	62	7	tend	tend	VERB
taxlaw-2826	62	8	to	to	PART
taxlaw-2826	62	9	be	be	AUX
taxlaw-2826	62	10	large	large	ADJ
taxlaw-2826	62	11	and	and	CCONJ
taxlaw-2826	62	12	located	locate	VERB
taxlaw-2826	62	13	in	in	ADP
taxlaw-2826	62	14	more	more	ADV
taxlaw-2826	62	15	densely	densely	ADV
taxlaw-2826	62	16	populated	populated	ADJ
taxlaw-2826	62	17	communities	community	NOUN
taxlaw-2826	62	18	with	with	ADP
taxlaw-2826	62	19	populations	population	NOUN
taxlaw-2826	62	20	living	live	VERB
taxlaw-2826	62	21	just	just	ADV
taxlaw-2826	62	22	above	above	ADP
taxlaw-2826	62	23	the	the	DET
taxlaw-2826	62	24	poverty	poverty	NOUN
taxlaw-2826	62	25	line	line	NOUN
taxlaw-2826	62	26	.	.	PUNCT
taxlaw-2826	63	1	other	other	ADJ
taxlaw-2826	63	2	hospitals	hospital	NOUN
taxlaw-2826	63	3	emphasize	emphasize	VERB
taxlaw-2826	63	4	what	what	PRON
taxlaw-2826	63	5	the	the	DET
taxlaw-2826	63	6	irs	irs	PROPN
taxlaw-2826	63	7	calls	call	VERB
taxlaw-2826	63	8	“	"	PUNCT
taxlaw-2826	63	9	community	community	NOUN
taxlaw-2826	63	10	building	building	NOUN
taxlaw-2826	63	11	”	"	PUNCT
taxlaw-2826	63	12	activities	activity	NOUN
taxlaw-2826	63	13	.	.	PUNCT
taxlaw-2826	64	1	these	these	DET
taxlaw-2826	64	2	activities	activity	NOUN
taxlaw-2826	64	3	center	center	VERB
taxlaw-2826	64	4	on	on	ADP
taxlaw-2826	64	5	what	what	PRON
taxlaw-2826	64	6	public	public	ADJ
taxlaw-2826	64	7	health	health	NOUN
taxlaw-2826	64	8	scholarship	scholarship	NOUN
taxlaw-2826	64	9	calls	call	VERB
taxlaw-2826	64	10	the	the	DET
taxlaw-2826	64	11	“	"	PUNCT
taxlaw-2826	64	12	social	social	ADJ
taxlaw-2826	64	13	determinants	determinant	NOUN
taxlaw-2826	64	14	of	of	ADP
taxlaw-2826	64	15	health	health	NOUN
taxlaw-2826	64	16	.	.	PUNCT
taxlaw-2826	64	17	”	"	PUNCT
taxlaw-2826	65	1	among	among	ADP
taxlaw-2826	65	2	them	they	PRON
taxlaw-2826	65	3	are	be	AUX
taxlaw-2826	65	4	improved	improve	VERB
taxlaw-2826	65	5	housing	housing	NOUN
taxlaw-2826	65	6	,	,	PUNCT
taxlaw-2826	65	7	economic	economic	ADJ
taxlaw-2826	65	8	conditions	condition	NOUN
taxlaw-2826	65	9	,	,	PUNCT
taxlaw-2826	65	10	environmental	environmental	ADJ
taxlaw-2826	65	11	factors	factor	NOUN
taxlaw-2826	65	12	,	,	PUNCT
taxlaw-2826	65	13	and	and	CCONJ
taxlaw-2826	65	14	jobs	job	NOUN
taxlaw-2826	65	15	.	.	PUNCT
taxlaw-2826	66	1	hospitals	hospital	NOUN
taxlaw-2826	66	2	that	that	PRON
taxlaw-2826	66	3	focus	focus	VERB
taxlaw-2826	66	4	on	on	ADP
taxlaw-2826	66	5	community	community	NOUN
taxlaw-2826	66	6	building	building	NOUN
taxlaw-2826	66	7	also	also	ADV
taxlaw-2826	66	8	tend	tend	VERB
taxlaw-2826	66	9	to	to	PART
taxlaw-2826	66	10	be	be	AUX
taxlaw-2826	66	11	large	large	ADJ
taxlaw-2826	66	12	,	,	PUNCT
taxlaw-2826	66	13	but	but	CCONJ
taxlaw-2826	66	14	are	be	AUX
taxlaw-2826	66	15	located	locate	VERB
taxlaw-2826	66	16	in	in	ADP
taxlaw-2826	66	17	communities	community	NOUN
taxlaw-2826	66	18	where	where	SCONJ
taxlaw-2826	66	19	residents	resident	NOUN
taxlaw-2826	66	20	are	be	AUX
taxlaw-2826	66	21	more	more	ADV
taxlaw-2826	66	22	likely	likely	ADJ
taxlaw-2826	66	23	to	to	PART
taxlaw-2826	66	24	have	have	VERB
taxlaw-2826	66	25	private	private	ADJ
taxlaw-2826	66	26	insurance	insurance	NOUN
taxlaw-2826	66	27	.	.	PUNCT
taxlaw-2826	67	1	in	in	ADP
taxlaw-2826	67	2	addition	addition	NOUN
taxlaw-2826	67	3	to	to	ADP
taxlaw-2826	67	4	uncovering	uncover	VERB
taxlaw-2826	67	5	community	community	NOUN
taxlaw-2826	67	6	patterns	pattern	NOUN
taxlaw-2826	67	7	in	in	ADP
taxlaw-2826	67	8	the	the	DET
taxlaw-2826	67	9	services	service	NOUN
taxlaw-2826	67	10	that	that	PRON
taxlaw-2826	67	11	hospitals	hospital	NOUN
taxlaw-2826	67	12	provide	provide	VERB
taxlaw-2826	67	13	,	,	PUNCT
taxlaw-2826	67	14	the	the	DET
taxlaw-2826	67	15	schedule	schedule	NOUN
taxlaw-2826	67	16	h	h	NOUN
taxlaw-2826	67	17	data	datum	NOUN
taxlaw-2826	67	18	also	also	ADV
taxlaw-2826	67	19	highlight	highlight	VERB
taxlaw-2826	67	20	differences	difference	NOUN
taxlaw-2826	67	21	in	in	ADP
taxlaw-2826	67	22	the	the	DET
taxlaw-2826	67	23	types	type	NOUN
taxlaw-2826	67	24	of	of	ADP
taxlaw-2826	67	25	community	community	NOUN
taxlaw-2826	67	26	-	-	PUNCT
taxlaw-2826	67	27	related	relate	VERB
taxlaw-2826	67	28	practices	practice	NOUN
taxlaw-2826	67	29	in	in	ADP
taxlaw-2826	67	30	which	which	PRON
taxlaw-2826	67	31	hospitals	hospital	NOUN
taxlaw-2826	67	32	engage	engage	VERB
taxlaw-2826	67	33	.	.	PUNCT
taxlaw-2826	68	1	across	across	ADP
taxlaw-2826	68	2	all	all	DET
taxlaw-2826	68	3	communities	community	NOUN
taxlaw-2826	68	4	,	,	PUNCT
taxlaw-2826	68	5	hospitals	hospital	NOUN
taxlaw-2826	68	6	are	be	AUX
taxlaw-2826	68	7	now	now	ADV
taxlaw-2826	68	8	uniformly	uniformly	ADV
taxlaw-2826	68	9	adopting	adopt	VERB
taxlaw-2826	68	10	the	the	DET
taxlaw-2826	68	11	financial	financial	ADJ
taxlaw-2826	68	12	aid	aid	NOUN
taxlaw-2826	68	13	and	and	CCONJ
taxlaw-2826	68	14	debt	debt	NOUN
taxlaw-2826	68	15	collection	collection	NOUN
taxlaw-2826	68	16	practices	practice	NOUN
taxlaw-2826	68	17	that	that	PRON
taxlaw-2826	68	18	congress	congress	PROPN
taxlaw-2826	68	19	and	and	CCONJ
taxlaw-2826	68	20	the	the	DET
taxlaw-2826	68	21	irs	irs	PROPN
taxlaw-2826	68	22	will	will	AUX
taxlaw-2826	68	23	soon	soon	ADV
taxlaw-2826	68	24	be	be	AUX
taxlaw-2826	68	25	requiring	require	VERB
taxlaw-2826	68	26	.	.	PUNCT
taxlaw-2826	69	1	however	however	ADV
taxlaw-2826	69	2	,	,	PUNCT
taxlaw-2826	69	3	the	the	DET
taxlaw-2826	69	4	specifics	specific	NOUN
taxlaw-2826	69	5	of	of	ADP
taxlaw-2826	69	6	those	those	DET
taxlaw-2826	69	7	practices	practice	NOUN
taxlaw-2826	69	8	also	also	ADV
taxlaw-2826	69	9	vary	vary	VERB
taxlaw-2826	69	10	by	by	ADP
taxlaw-2826	69	11	community	community	NOUN
taxlaw-2826	69	12	.	.	PUNCT
taxlaw-2826	70	1	in	in	ADP
taxlaw-2826	70	2	particular	particular	ADJ
taxlaw-2826	70	3	,	,	PUNCT
taxlaw-2826	70	4	the	the	DET
taxlaw-2826	70	5	availability	availability	NOUN
taxlaw-2826	70	6	of	of	ADP
taxlaw-2826	70	7	financial	financial	ADJ
taxlaw-2826	70	8	aid	aid	NOUN
taxlaw-2826	70	9	for	for	ADP
taxlaw-2826	70	10	care	care	NOUN
taxlaw-2826	70	11	diverges	diverge	VERB
taxlaw-2826	70	12	across	across	ADP
taxlaw-2826	70	13	communities	community	NOUN
taxlaw-2826	70	14	.	.	PUNCT
taxlaw-2826	71	1	in	in	ADP
taxlaw-2826	71	2	densely	densely	ADV
taxlaw-2826	71	3	populated	populated	ADJ
taxlaw-2826	71	4	communities	community	NOUN
taxlaw-2826	71	5	,	,	PUNCT
taxlaw-2826	71	6	where	where	SCONJ
taxlaw-2826	71	7	insurance	insurance	NOUN
taxlaw-2826	71	8	rates	rate	NOUN
taxlaw-2826	71	9	and	and	CCONJ
taxlaw-2826	71	10	incomes	income	NOUN
taxlaw-2826	71	11	are	be	AUX
taxlaw-2826	71	12	high	high	ADJ
taxlaw-2826	71	13	,	,	PUNCT
taxlaw-2826	71	14	often	often	ADV
taxlaw-2826	71	15	in	in	ADP
taxlaw-2826	71	16	states	state	NOUN
taxlaw-2826	71	17	that	that	SCONJ
taxlaw-2826	71	18	themselves	themselves	PRON
taxlaw-2826	71	19	have	have	VERB
taxlaw-2826	71	20	relatively	relatively	ADV
taxlaw-2826	71	21	stringent	stringent	ADJ
taxlaw-2826	71	22	laws	law	NOUN
taxlaw-2826	71	23	for	for	ADP
taxlaw-2826	71	24	tax	tax	NOUN
taxlaw-2826	71	25	-	-	PUNCT
taxlaw-2826	71	26	exempt	exempt	ADJ
taxlaw-2826	71	27	hospitals	hospital	NOUN
taxlaw-2826	71	28	,	,	PUNCT
taxlaw-2826	71	29	hospitals	hospital	NOUN
taxlaw-2826	71	30	are	be	AUX
taxlaw-2826	71	31	more	more	ADV
taxlaw-2826	71	32	likely	likely	ADJ
taxlaw-2826	71	33	to	to	PART
taxlaw-2826	71	34	offer	offer	VERB
taxlaw-2826	71	35	free	free	ADJ
taxlaw-2826	71	36	or	or	CCONJ
taxlaw-2826	71	37	discounted	discount	VERB
taxlaw-2826	71	38	care	care	NOUN
taxlaw-2826	71	39	to	to	ADP
taxlaw-2826	71	40	patients	patient	NOUN
taxlaw-2826	71	41	at	at	ADP
taxlaw-2826	71	42	higher	high	ADJ
taxlaw-2826	71	43	income	income	NOUN
taxlaw-2826	71	44	levels	level	NOUN
taxlaw-2826	71	45	.	.	PUNCT
taxlaw-2826	72	1	the	the	DET
taxlaw-2826	72	2	data	datum	NOUN
taxlaw-2826	72	3	indicate	indicate	VERB
taxlaw-2826	72	4	further	far	ADV
taxlaw-2826	72	5	that	that	SCONJ
taxlaw-2826	72	6	the	the	DET
taxlaw-2826	72	7	types	type	NOUN
taxlaw-2826	72	8	of	of	ADP
taxlaw-2826	72	9	debt	debt	NOUN
taxlaw-2826	72	10	collection	collection	NOUN
taxlaw-2826	72	11	practices	practice	NOUN
taxlaw-2826	72	12	that	that	PRON
taxlaw-2826	72	13	have	have	AUX
taxlaw-2826	72	14	long	long	ADV
taxlaw-2826	72	15	worried	worried	ADJ
taxlaw-2826	72	16	lawmakers	lawmaker	NOUN
taxlaw-2826	72	17	are	be	AUX
taxlaw-2826	72	18	also	also	ADV
taxlaw-2826	72	19	associated	associate	VERB
taxlaw-2826	72	20	with	with	ADP
taxlaw-2826	72	21	certain	certain	ADJ
taxlaw-2826	72	22	community	community	NOUN
taxlaw-2826	72	23	traits	trait	NOUN
taxlaw-2826	72	24	.	.	PUNCT
taxlaw-2826	73	1	in	in	ADP
taxlaw-2826	73	2	particular	particular	ADJ
taxlaw-2826	73	3	,	,	PUNCT
taxlaw-2826	73	4	small	small	ADJ
taxlaw-2826	73	5	hospitals	hospital	NOUN
taxlaw-2826	73	6	in	in	ADP
taxlaw-2826	73	7	predominantly	predominantly	ADV
taxlaw-2826	73	8	white	white	ADJ
taxlaw-2826	73	9	communities	community	NOUN
taxlaw-2826	73	10	are	be	AUX
taxlaw-2826	73	11	more	more	ADV
taxlaw-2826	73	12	likely	likely	ADJ
taxlaw-2826	73	13	to	to	PART
taxlaw-2826	73	14	use	use	VERB
taxlaw-2826	73	15	what	what	PRON
taxlaw-2826	73	16	the	the	DET
taxlaw-2826	73	17	irs	irs	PROPN
taxlaw-2826	73	18	views	view	VERB
taxlaw-2826	73	19	as	as	ADP
taxlaw-2826	73	20	“	"	PUNCT
taxlaw-2826	73	21	extraordinary	extraordinary	ADJ
taxlaw-2826	73	22	”	"	PUNCT
taxlaw-2826	73	23	debt	debt	NOUN
taxlaw-2826	73	24	collection	collection	NOUN
taxlaw-2826	73	25	actions	action	NOUN
taxlaw-2826	73	26	.	.	PUNCT
taxlaw-2826	74	1	taken	take	VERB
taxlaw-2826	74	2	together	together	ADV
taxlaw-2826	74	3	,	,	PUNCT
taxlaw-2826	74	4	these	these	DET
taxlaw-2826	74	5	findings	finding	NOUN
taxlaw-2826	74	6	have	have	VERB
taxlaw-2826	74	7	major	major	ADJ
taxlaw-2826	74	8	implications	implication	NOUN
taxlaw-2826	74	9	for	for	ADP
taxlaw-2826	74	10	lawmakers	lawmaker	NOUN
taxlaw-2826	74	11	seeking	seek	VERB
taxlaw-2826	74	12	to	to	PART
taxlaw-2826	74	13	evaluate	evaluate	VERB
taxlaw-2826	74	14	the	the	DET
taxlaw-2826	74	15	legal	legal	ADJ
taxlaw-2826	74	16	framework	framework	NOUN
taxlaw-2826	74	17	for	for	ADP
taxlaw-2826	74	18	tax	tax	NOUN
taxlaw-2826	74	19	-	-	PUNCT
taxlaw-2826	74	20	exempt	exempt	ADJ
taxlaw-2826	74	21	hospitals	hospital	NOUN
taxlaw-2826	74	22	in	in	ADP
taxlaw-2826	74	23	terms	term	NOUN
taxlaw-2826	74	24	of	of	ADP
taxlaw-2826	74	25	both	both	CCONJ
taxlaw-2826	74	26	its	its	PRON
taxlaw-2826	74	27	traditional	traditional	ADJ
taxlaw-2826	74	28	and	and	CCONJ
taxlaw-2826	74	29	new	new	ADJ
taxlaw-2826	74	30	aca	aca	PROPN
taxlaw-2826	74	31	components	component	NOUN
taxlaw-2826	74	32	.	.	PUNCT
taxlaw-2826	75	1	in	in	ADP
taxlaw-2826	75	2	particular	particular	ADJ
taxlaw-2826	75	3	,	,	PUNCT
taxlaw-2826	75	4	this	this	DET
taxlaw-2826	75	5	research	research	NOUN
taxlaw-2826	75	6	suggests	suggest	VERB
taxlaw-2826	75	7	that	that	SCONJ
taxlaw-2826	75	8	,	,	PUNCT
taxlaw-2826	75	9	at	at	ADP
taxlaw-2826	75	10	the	the	DET
taxlaw-2826	75	11	current	current	ADJ
taxlaw-2826	75	12	time	time	NOUN
taxlaw-2826	75	13	,	,	PUNCT
taxlaw-2826	75	14	hospitals	hospital	NOUN
taxlaw-2826	75	15	are	be	AUX
taxlaw-2826	75	16	responding	respond	VERB
taxlaw-2826	75	17	primarily	primarily	ADV
taxlaw-2826	75	18	to	to	ADP
taxlaw-2826	75	19	the	the	DET
taxlaw-2826	75	20	needs	need	NOUN
taxlaw-2826	75	21	of	of	ADP
taxlaw-2826	75	22	their	their	PRON
taxlaw-2826	75	23	immediate	immediate	ADJ
taxlaw-2826	75	24	communities	community	NOUN
taxlaw-2826	75	25	.	.	PUNCT
taxlaw-2826	76	1	under	under	ADP
taxlaw-2826	76	2	the	the	DET
taxlaw-2826	76	3	current	current	ADJ
taxlaw-2826	76	4	legal	legal	ADJ
taxlaw-2826	76	5	standard	standard	NOUN
taxlaw-2826	76	6	,	,	PUNCT
taxlaw-2826	76	7	which	which	PRON
taxlaw-2826	76	8	gives	give	VERB
taxlaw-2826	76	9	hospitals	hospital	NOUN
taxlaw-2826	76	10	broad	broad	ADJ
taxlaw-2826	76	11	latitude	latitude	NOUN
taxlaw-2826	76	12	to	to	PART
taxlaw-2826	76	13	define	define	VERB
taxlaw-2826	76	14	and	and	CCONJ
taxlaw-2826	76	15	decide	decide	VERB
taxlaw-2826	76	16	how	how	SCONJ
taxlaw-2826	76	17	to	to	PART
taxlaw-2826	76	18	improve	improve	VERB
taxlaw-2826	76	19	their	their	PRON
taxlaw-2826	76	20	own	own	ADJ
taxlaw-2826	76	21	communities	community	NOUN
taxlaw-2826	76	22	,	,	PUNCT
taxlaw-2826	76	23	hospitals	hospital	NOUN
taxlaw-2826	76	24	are	be	AUX
taxlaw-2826	76	25	behaving	behave	VERB
taxlaw-2826	76	26	in	in	ADP
taxlaw-2826	76	27	accordance	accordance	NOUN
taxlaw-2826	76	28	with	with	ADP
taxlaw-2826	76	29	the	the	DET
taxlaw-2826	76	30	law	law	NOUN
taxlaw-2826	76	31	.	.	PUNCT
taxlaw-2826	77	1	the	the	DET
taxlaw-2826	77	2	tax	tax	NOUN
taxlaw-2826	77	3	policy	policy	NOUN
taxlaw-2826	77	4	question	question	NOUN
taxlaw-2826	77	5	then	then	ADV
taxlaw-2826	77	6	becomes	become	VERB
taxlaw-2826	77	7	whether	whether	SCONJ
taxlaw-2826	77	8	is	be	AUX
taxlaw-2826	77	9	it	it	PRON
taxlaw-2826	77	10	appropriate	appropriate	ADJ
taxlaw-2826	77	11	merely	merely	ADV
taxlaw-2826	77	12	to	to	PART
taxlaw-2826	77	13	ask	ask	VERB
taxlaw-2826	77	14	hospitals	hospital	NOUN
taxlaw-2826	77	15	to	to	PART
taxlaw-2826	77	16	enhance	enhance	VERB
taxlaw-2826	77	17	their	their	PRON
taxlaw-2826	77	18	own	own	ADJ
taxlaw-2826	77	19	communities	community	NOUN
taxlaw-2826	77	20	as	as	SCONJ
taxlaw-2826	77	21	they	they	PRON
taxlaw-2826	77	22	see	see	VERB
taxlaw-2826	77	23	them	they	PRON
taxlaw-2826	77	24	.	.	PUNCT
taxlaw-2826	78	1	what	what	DET
taxlaw-2826	78	2	effect	effect	NOUN
taxlaw-2826	78	3	does	do	AUX
taxlaw-2826	78	4	the	the	DET
taxlaw-2826	78	5	current	current	ADJ
taxlaw-2826	78	6	standard	standard	NOUN
taxlaw-2826	78	7	for	for	ADP
taxlaw-2826	78	8	tax	tax	NOUN
taxlaw-2826	78	9	exemption	exemption	NOUN
taxlaw-2826	78	10	have	have	VERB
taxlaw-2826	78	11	on	on	ADP
taxlaw-2826	78	12	poor	poor	ADJ
taxlaw-2826	78	13	and	and	CCONJ
taxlaw-2826	78	14	disadvantaged	disadvantaged	ADJ
taxlaw-2826	78	15	communities	community	NOUN
taxlaw-2826	78	16	?	?	PUNCT
taxlaw-2826	79	1	should	should	AUX
taxlaw-2826	79	2	the	the	DET
taxlaw-2826	79	3	federal	federal	ADJ
taxlaw-2826	79	4	tax	tax	NOUN
taxlaw-2826	79	5	law	law	NOUN
taxlaw-2826	79	6	impose	impose	VERB
taxlaw-2826	79	7	a	a	DET
taxlaw-2826	79	8	broader	broad	ADJ
taxlaw-2826	79	9	standard	standard	NOUN
taxlaw-2826	79	10	of	of	ADP
taxlaw-2826	79	11	community	community	NOUN
taxlaw-2826	79	12	on	on	ADP
taxlaw-2826	79	13	all	all	DET
taxlaw-2826	79	14	hospitals	hospital	NOUN
taxlaw-2826	79	15	,	,	PUNCT
taxlaw-2826	79	16	requiring	require	VERB
taxlaw-2826	79	17	them	they	PRON
taxlaw-2826	79	18	to	to	PART
taxlaw-2826	79	19	take	take	VERB
taxlaw-2826	79	20	into	into	ADP
taxlaw-2826	79	21	account	account	NOUN
taxlaw-2826	79	22	the	the	DET
taxlaw-2826	79	23	needs	need	NOUN
taxlaw-2826	79	24	of	of	ADP
taxlaw-2826	79	25	those	those	PRON
taxlaw-2826	79	26	outside	outside	ADP
taxlaw-2826	79	27	of	of	ADP
taxlaw-2826	79	28	that	that	DET
taxlaw-2826	79	29	community	community	NOUN
taxlaw-2826	79	30	?	?	PUNCT
taxlaw-2826	80	1	this	this	DET
taxlaw-2826	80	2	article	article	NOUN
taxlaw-2826	80	3	weighs	weigh	VERB
taxlaw-2826	80	4	several	several	ADJ
taxlaw-2826	80	5	2014	2014	NUM
taxlaw-2826	80	6	]	]	PUNCT
taxlaw-2826	80	7	tax	tax	NOUN
taxlaw-2826	80	8	-	-	PUNCT
taxlaw-2826	80	9	exempt	exempt	ADJ
taxlaw-2826	80	10	hospitals	hospital	NOUN
taxlaw-2826	80	11	and	and	CCONJ
taxlaw-2826	80	12	their	their	PRON
taxlaw-2826	80	13	communities	community	NOUN
taxlaw-2826	80	14	37	37	NUM
taxlaw-2826	80	15	proposals	proposal	NOUN
taxlaw-2826	80	16	that	that	PRON
taxlaw-2826	80	17	might	might	AUX
taxlaw-2826	80	18	either	either	CCONJ
taxlaw-2826	80	19	expand	expand	VERB
taxlaw-2826	80	20	the	the	DET
taxlaw-2826	80	21	legal	legal	ADJ
taxlaw-2826	80	22	definition	definition	NOUN
taxlaw-2826	80	23	of	of	ADP
taxlaw-2826	80	24	community	community	NOUN
taxlaw-2826	80	25	or	or	CCONJ
taxlaw-2826	80	26	require	require	VERB
taxlaw-2826	80	27	hospitals	hospital	NOUN
taxlaw-2826	80	28	to	to	PART
taxlaw-2826	80	29	move	move	VERB
taxlaw-2826	80	30	beyond	beyond	ADP
taxlaw-2826	80	31	it	it	PRON
taxlaw-2826	80	32	.	.	PUNCT
taxlaw-2826	81	1	readers	reader	NOUN
taxlaw-2826	81	2	may	may	AUX
taxlaw-2826	81	3	be	be	AUX
taxlaw-2826	81	4	surprised	surprised	ADJ
taxlaw-2826	81	5	that	that	SCONJ
taxlaw-2826	81	6	questions	question	NOUN
taxlaw-2826	81	7	such	such	ADJ
taxlaw-2826	81	8	as	as	ADP
taxlaw-2826	81	9	whether	whether	SCONJ
taxlaw-2826	81	10	hospitals	hospital	NOUN
taxlaw-2826	81	11	bill	bill	NOUN
taxlaw-2826	81	12	needy	needy	VERB
taxlaw-2826	81	13	patients	patient	NOUN
taxlaw-2826	81	14	for	for	ADP
taxlaw-2826	81	15	their	their	PRON
taxlaw-2826	81	16	medical	medical	ADJ
taxlaw-2826	81	17	care	care	NOUN
taxlaw-2826	81	18	are	be	AUX
taxlaw-2826	81	19	matters	matter	NOUN
taxlaw-2826	81	20	that	that	PRON
taxlaw-2826	81	21	fall	fall	VERB
taxlaw-2826	81	22	within	within	ADP
taxlaw-2826	81	23	the	the	DET
taxlaw-2826	81	24	scope	scope	NOUN
taxlaw-2826	81	25	of	of	ADP
taxlaw-2826	81	26	federal	federal	ADJ
taxlaw-2826	81	27	tax	tax	NOUN
taxlaw-2826	81	28	law	law	NOUN
taxlaw-2826	81	29	.	.	PUNCT
taxlaw-2826	82	1	the	the	DET
taxlaw-2826	82	2	fact	fact	NOUN
taxlaw-2826	82	3	that	that	SCONJ
taxlaw-2826	82	4	the	the	DET
taxlaw-2826	82	5	irs	irs	PROPN
taxlaw-2826	82	6	is	be	AUX
taxlaw-2826	82	7	the	the	DET
taxlaw-2826	82	8	agency	agency	NOUN
taxlaw-2826	82	9	responsible	responsible	ADJ
taxlaw-2826	82	10	for	for	ADP
taxlaw-2826	82	11	deciding	decide	VERB
taxlaw-2826	82	12	whether	whether	SCONJ
taxlaw-2826	82	13	a	a	DET
taxlaw-2826	82	14	hospital	hospital	NOUN
taxlaw-2826	82	15	can	can	AUX
taxlaw-2826	82	16	place	place	VERB
taxlaw-2826	82	17	a	a	DET
taxlaw-2826	82	18	lien	lien	NOUN
taxlaw-2826	82	19	on	on	ADP
taxlaw-2826	82	20	a	a	DET
taxlaw-2826	82	21	patient	patient	NOUN
taxlaw-2826	82	22	’s	’s	PART
taxlaw-2826	82	23	house	house	NOUN
taxlaw-2826	82	24	may	may	AUX
taxlaw-2826	82	25	seem	seem	VERB
taxlaw-2826	82	26	counterintuitive	counterintuitive	ADJ
taxlaw-2826	82	27	.	.	PUNCT
taxlaw-2826	83	1	however	however	ADV
taxlaw-2826	83	2	,	,	PUNCT
taxlaw-2826	83	3	using	use	VERB
taxlaw-2826	83	4	tax	tax	NOUN
taxlaw-2826	83	5	law	law	NOUN
taxlaw-2826	83	6	to	to	PART
taxlaw-2826	83	7	regulate	regulate	VERB
taxlaw-2826	83	8	social	social	ADJ
taxlaw-2826	83	9	policy	policy	NOUN
taxlaw-2826	83	10	matters	matter	NOUN
taxlaw-2826	83	11	such	such	ADJ
taxlaw-2826	83	12	as	as	ADP
taxlaw-2826	83	13	free	free	ADJ
taxlaw-2826	83	14	health	health	NOUN
taxlaw-2826	83	15	care	care	NOUN
taxlaw-2826	83	16	and	and	CCONJ
taxlaw-2826	83	17	debt	debt	NOUN
taxlaw-2826	83	18	collection	collection	NOUN
taxlaw-2826	83	19	constitute	constitute	VERB
taxlaw-2826	83	20	a	a	DET
taxlaw-2826	83	21	major	major	ADJ
taxlaw-2826	83	22	part	part	NOUN
taxlaw-2826	83	23	of	of	ADP
taxlaw-2826	83	24	a	a	DET
taxlaw-2826	83	25	larger	large	ADJ
taxlaw-2826	83	26	recent	recent	ADJ
taxlaw-2826	83	27	trend	trend	NOUN
taxlaw-2826	83	28	toward	toward	ADP
taxlaw-2826	83	29	using	use	VERB
taxlaw-2826	83	30	tax	tax	NOUN
taxlaw-2826	83	31	law	law	NOUN
taxlaw-2826	83	32	to	to	PART
taxlaw-2826	83	33	conduct	conduct	VERB
taxlaw-2826	83	34	social	social	ADJ
taxlaw-2826	83	35	policy	policy	NOUN
taxlaw-2826	83	36	.	.	PUNCT
taxlaw-2826	84	1	2	2	NUM
taxlaw-2826	84	2	in	in	ADP
taxlaw-2826	84	3	particular	particular	ADJ
taxlaw-2826	84	4	,	,	PUNCT
taxlaw-2826	84	5	congress	congress	PROPN
taxlaw-2826	84	6	is	be	AUX
taxlaw-2826	84	7	increasingly	increasingly	ADV
taxlaw-2826	84	8	relying	rely	VERB
taxlaw-2826	84	9	on	on	ADP
taxlaw-2826	84	10	the	the	DET
taxlaw-2826	84	11	tax	tax	NOUN
taxlaw-2826	84	12	code	code	NOUN
taxlaw-2826	84	13	to	to	PART
taxlaw-2826	84	14	fight	fight	VERB
taxlaw-2826	84	15	poverty	poverty	NOUN
taxlaw-2826	84	16	and	and	CCONJ
taxlaw-2826	84	17	to	to	PART
taxlaw-2826	84	18	meet	meet	VERB
taxlaw-2826	84	19	the	the	DET
taxlaw-2826	84	20	needs	need	NOUN
taxlaw-2826	84	21	of	of	ADP
taxlaw-2826	84	22	poor	poor	ADJ
taxlaw-2826	84	23	and	and	CCONJ
taxlaw-2826	84	24	near	near	ADJ
taxlaw-2826	84	25	-	-	PUNCT
taxlaw-2826	84	26	poor	poor	ADJ
taxlaw-2826	84	27	individuals	individual	NOUN
taxlaw-2826	84	28	.	.	PUNCT
taxlaw-2826	85	1	setting	set	VERB
taxlaw-2826	85	2	rules	rule	NOUN
taxlaw-2826	85	3	about	about	ADP
taxlaw-2826	85	4	how	how	SCONJ
taxlaw-2826	85	5	hospitals	hospital	NOUN
taxlaw-2826	85	6	relate	relate	VERB
taxlaw-2826	85	7	to	to	ADP
taxlaw-2826	85	8	disadvantaged	disadvantaged	ADJ
taxlaw-2826	85	9	patients	patient	NOUN
taxlaw-2826	85	10	and	and	CCONJ
taxlaw-2826	85	11	communities	community	NOUN
taxlaw-2826	85	12	is	be	AUX
taxlaw-2826	85	13	one	one	NUM
taxlaw-2826	85	14	significant	significant	ADJ
taxlaw-2826	85	15	example	example	NOUN
taxlaw-2826	85	16	of	of	ADP
taxlaw-2826	85	17	this	this	DET
taxlaw-2826	85	18	phenomenon	phenomenon	NOUN
taxlaw-2826	85	19	.	.	PUNCT
taxlaw-2826	86	1	this	this	DET
taxlaw-2826	86	2	article	article	NOUN
taxlaw-2826	86	3	proceeds	proceed	VERB
taxlaw-2826	86	4	in	in	ADP
taxlaw-2826	86	5	six	six	NUM
taxlaw-2826	86	6	parts	part	NOUN
taxlaw-2826	86	7	.	.	PUNCT
taxlaw-2826	87	1	part	part	PROPN
taxlaw-2826	87	2	ii	ii	PROPN
taxlaw-2826	87	3	details	detail	VERB
taxlaw-2826	87	4	the	the	DET
taxlaw-2826	87	5	current	current	ADJ
taxlaw-2826	87	6	legal	legal	ADJ
taxlaw-2826	87	7	framework	framework	NOUN
taxlaw-2826	87	8	for	for	ADP
taxlaw-2826	87	9	tax	tax	NOUN
taxlaw-2826	87	10	-	-	PUNCT
taxlaw-2826	87	11	exempt	exempt	ADJ
taxlaw-2826	87	12	hospitals	hospital	NOUN
taxlaw-2826	87	13	,	,	PUNCT
taxlaw-2826	87	14	explaining	explain	VERB
taxlaw-2826	87	15	what	what	PRON
taxlaw-2826	87	16	its	its	PRON
taxlaw-2826	87	17	requirements	requirement	NOUN
taxlaw-2826	87	18	are	be	AUX
taxlaw-2826	87	19	,	,	PUNCT
taxlaw-2826	87	20	how	how	SCONJ
taxlaw-2826	87	21	these	these	PRON
taxlaw-2826	87	22	developed	develop	VERB
taxlaw-2826	87	23	,	,	PUNCT
taxlaw-2826	87	24	and	and	CCONJ
taxlaw-2826	87	25	how	how	SCONJ
taxlaw-2826	87	26	they	they	PRON
taxlaw-2826	87	27	have	have	AUX
taxlaw-2826	87	28	been	be	AUX
taxlaw-2826	87	29	modified	modify	VERB
taxlaw-2826	87	30	under	under	ADP
taxlaw-2826	87	31	the	the	DET
taxlaw-2826	87	32	aca	aca	PROPN
taxlaw-2826	87	33	.	.	PUNCT
taxlaw-2826	88	1	part	part	PROPN
taxlaw-2826	88	2	iii	iii	PROPN
taxlaw-2826	88	3	reviews	review	VERB
taxlaw-2826	88	4	the	the	DET
taxlaw-2826	88	5	literature	literature	NOUN
taxlaw-2826	88	6	on	on	ADP
taxlaw-2826	88	7	this	this	DET
taxlaw-2826	88	8	subject	subject	NOUN
taxlaw-2826	88	9	.	.	PUNCT
taxlaw-2826	89	1	it	it	PRON
taxlaw-2826	89	2	then	then	ADV
taxlaw-2826	89	3	describes	describe	VERB
taxlaw-2826	89	4	the	the	DET
taxlaw-2826	89	5	data	datum	NOUN
taxlaw-2826	89	6	and	and	CCONJ
taxlaw-2826	89	7	methods	method	NOUN
taxlaw-2826	89	8	on	on	ADP
taxlaw-2826	89	9	which	which	PRON
taxlaw-2826	89	10	the	the	DET
taxlaw-2826	89	11	empirical	empirical	ADJ
taxlaw-2826	89	12	analysis	analysis	NOUN
taxlaw-2826	89	13	in	in	ADP
taxlaw-2826	89	14	this	this	DET
taxlaw-2826	89	15	article	article	NOUN
taxlaw-2826	89	16	is	be	AUX
taxlaw-2826	89	17	based	base	VERB
taxlaw-2826	89	18	.	.	PUNCT
taxlaw-2826	90	1	part	part	NOUN
taxlaw-2826	90	2	iv	iv	NUM
taxlaw-2826	90	3	presents	present	VERB
taxlaw-2826	90	4	the	the	DET
taxlaw-2826	90	5	results	result	NOUN
taxlaw-2826	90	6	of	of	ADP
taxlaw-2826	90	7	the	the	DET
taxlaw-2826	90	8	data	datum	NOUN
taxlaw-2826	90	9	analysis	analysis	NOUN
taxlaw-2826	90	10	,	,	PUNCT
taxlaw-2826	90	11	and	and	CCONJ
taxlaw-2826	90	12	part	part	NOUN
taxlaw-2826	90	13	v	v	NOUN
taxlaw-2826	90	14	discusses	discuss	VERB
taxlaw-2826	90	15	these	these	PRON
taxlaw-2826	90	16	.	.	PUNCT
taxlaw-2826	91	1	part	part	NOUN
taxlaw-2826	91	2	vi	vi	PROPN
taxlaw-2826	91	3	considers	consider	VERB
taxlaw-2826	91	4	the	the	DET
taxlaw-2826	91	5	tax	tax	NOUN
taxlaw-2826	91	6	lawmaking	lawmaking	NOUN
taxlaw-2826	91	7	implications	implication	NOUN
taxlaw-2826	91	8	of	of	ADP
taxlaw-2826	91	9	the	the	DET
taxlaw-2826	91	10	data	datum	NOUN
taxlaw-2826	91	11	analysis	analysis	NOUN
taxlaw-2826	91	12	,	,	PUNCT
taxlaw-2826	91	13	and	and	CCONJ
taxlaw-2826	91	14	part	part	NOUN
taxlaw-2826	91	15	vii	vii	PROPN
taxlaw-2826	91	16	concludes	conclude	VERB
taxlaw-2826	91	17	.	.	PUNCT
taxlaw-2826	92	1	ii	ii	X
taxlaw-2826	92	2	.	.	PUNCT
taxlaw-2826	93	1	legal	legal	ADJ
taxlaw-2826	93	2	framework	framework	NOUN
taxlaw-2826	93	3	for	for	ADP
taxlaw-2826	93	4	tax	tax	NOUN
taxlaw-2826	93	5	-	-	PUNCT
taxlaw-2826	93	6	exempt	exempt	ADJ
taxlaw-2826	93	7	hospitals	hospital	NOUN
taxlaw-2826	93	8	the	the	DET
taxlaw-2826	93	9	current	current	ADJ
taxlaw-2826	93	10	legal	legal	ADJ
taxlaw-2826	93	11	framework	framework	NOUN
taxlaw-2826	93	12	for	for	ADP
taxlaw-2826	93	13	tax	tax	NOUN
taxlaw-2826	93	14	-	-	PUNCT
taxlaw-2826	93	15	exempt	exempt	ADJ
taxlaw-2826	93	16	organizations	organization	NOUN
taxlaw-2826	93	17	has	have	VERB
taxlaw-2826	93	18	three	three	NUM
taxlaw-2826	93	19	components	component	NOUN
taxlaw-2826	93	20	as	as	SCONJ
taxlaw-2826	93	21	it	it	PRON
taxlaw-2826	93	22	pertains	pertain	VERB
taxlaw-2826	93	23	to	to	ADP
taxlaw-2826	93	24	hospitals	hospital	NOUN
taxlaw-2826	93	25	.	.	PUNCT
taxlaw-2826	94	1	first	first	ADV
taxlaw-2826	94	2	,	,	PUNCT
taxlaw-2826	94	3	tax	tax	NOUN
taxlaw-2826	94	4	-	-	PUNCT
taxlaw-2826	94	5	exempt	exempt	ADJ
taxlaw-2826	94	6	hospitals	hospital	NOUN
taxlaw-2826	94	7	must	must	AUX
taxlaw-2826	94	8	follow	follow	VERB
taxlaw-2826	94	9	the	the	DET
taxlaw-2826	94	10	general	general	ADJ
taxlaw-2826	94	11	irs	irs	PROPN
taxlaw-2826	94	12	requirements	requirement	NOUN
taxlaw-2826	94	13	for	for	ADP
taxlaw-2826	94	14	tax	tax	NOUN
taxlaw-2826	94	15	-	-	PUNCT
taxlaw-2826	94	16	exempt	exempt	ADJ
taxlaw-2826	94	17	organizations	organization	NOUN
taxlaw-2826	94	18	.	.	PUNCT
taxlaw-2826	95	1	second	second	ADJ
taxlaw-2826	95	2	,	,	PUNCT
taxlaw-2826	95	3	tax	tax	NOUN
taxlaw-2826	95	4	-	-	PUNCT
taxlaw-2826	95	5	exempt	exempt	ADJ
taxlaw-2826	95	6	hospitals	hospital	NOUN
taxlaw-2826	95	7	must	must	AUX
taxlaw-2826	95	8	comply	comply	VERB
taxlaw-2826	95	9	with	with	ADP
taxlaw-2826	95	10	a	a	DET
taxlaw-2826	95	11	series	series	NOUN
taxlaw-2826	95	12	of	of	ADP
taxlaw-2826	95	13	hospital	hospital	NOUN
taxlaw-2826	95	14	-	-	PUNCT
taxlaw-2826	95	15	specific	specific	ADJ
taxlaw-2826	95	16	rules	rule	NOUN
taxlaw-2826	95	17	that	that	PRON
taxlaw-2826	95	18	have	have	AUX
taxlaw-2826	95	19	developed	develop	VERB
taxlaw-2826	95	20	over	over	ADP
taxlaw-2826	95	21	the	the	DET
taxlaw-2826	95	22	past	past	ADJ
taxlaw-2826	95	23	hundred	hundred	NUM
taxlaw-2826	95	24	years	year	NOUN
taxlaw-2826	95	25	,	,	PUNCT
taxlaw-2826	95	26	particularly	particularly	ADV
taxlaw-2826	95	27	the	the	DET
taxlaw-2826	95	28	controversial	controversial	ADJ
taxlaw-2826	95	29	community	community	NOUN
taxlaw-2826	95	30	benefit	benefit	NOUN
taxlaw-2826	95	31	standard	standard	NOUN
taxlaw-2826	95	32	.	.	PUNCT
taxlaw-2826	96	1	third	third	ADJ
taxlaw-2826	96	2	,	,	PUNCT
taxlaw-2826	96	3	tax	tax	NOUN
taxlaw-2826	96	4	-	-	PUNCT
taxlaw-2826	96	5	exempt	exempt	ADJ
taxlaw-2826	96	6	hospitals	hospital	NOUN
taxlaw-2826	96	7	must	must	AUX
taxlaw-2826	96	8	follow	follow	VERB
taxlaw-2826	96	9	the	the	DET
taxlaw-2826	96	10	new	new	ADJ
taxlaw-2826	96	11	requirements	requirement	NOUN
taxlaw-2826	96	12	set	set	VERB
taxlaw-2826	96	13	forth	forth	ADP
taxlaw-2826	96	14	in	in	ADP
taxlaw-2826	96	15	the	the	DET
taxlaw-2826	96	16	affordable	affordable	ADJ
taxlaw-2826	96	17	care	care	NOUN
taxlaw-2826	96	18	act	act	NOUN
taxlaw-2826	96	19	and	and	CCONJ
taxlaw-2826	96	20	the	the	DET
taxlaw-2826	96	21	regulations	regulation	NOUN
taxlaw-2826	96	22	promulgated	promulgate	VERB
taxlaw-2826	96	23	thereunder	thereunder	ADV
taxlaw-2826	96	24	.	.	PUNCT
taxlaw-2826	97	1	this	this	DET
taxlaw-2826	97	2	part	part	NOUN
taxlaw-2826	97	3	briefly	briefly	ADV
taxlaw-2826	97	4	describes	describe	VERB
taxlaw-2826	97	5	each	each	PRON
taxlaw-2826	97	6	of	of	ADP
taxlaw-2826	97	7	these	these	DET
taxlaw-2826	97	8	components	component	NOUN
taxlaw-2826	97	9	and	and	CCONJ
taxlaw-2826	97	10	discusses	discuss	VERB
taxlaw-2826	97	11	some	some	PRON
taxlaw-2826	97	12	of	of	ADP
taxlaw-2826	97	13	the	the	DET
taxlaw-2826	97	14	common	common	ADJ
taxlaw-2826	97	15	criticisms	criticism	NOUN
taxlaw-2826	97	16	of	of	ADP
taxlaw-2826	97	17	how	how	SCONJ
taxlaw-2826	97	18	the	the	DET
taxlaw-2826	97	19	law	law	NOUN
taxlaw-2826	97	20	treats	treat	VERB
taxlaw-2826	97	21	taxexempt	taxexempt	VERB
taxlaw-2826	97	22	hospitals	hospital	NOUN
taxlaw-2826	97	23	.	.	PUNCT
taxlaw-2826	98	1	a.	a.	PROPN
taxlaw-2826	98	2	general	general	PROPN
taxlaw-2826	98	3	requirements	requirement	NOUN
taxlaw-2826	98	4	for	for	ADP
taxlaw-2826	98	5	tax	tax	NOUN
taxlaw-2826	98	6	-	-	PUNCT
taxlaw-2826	98	7	exempt	exempt	ADJ
taxlaw-2826	98	8	organizations	organization	NOUN
taxlaw-2826	98	9	organizations	organization	NOUN
taxlaw-2826	98	10	“	"	PUNCT
taxlaw-2826	98	11	organized	organize	VERB
taxlaw-2826	98	12	and	and	CCONJ
taxlaw-2826	98	13	operated	operate	VERB
taxlaw-2826	98	14	”	"	PUNCT
taxlaw-2826	98	15	for	for	ADP
taxlaw-2826	98	16	certain	certain	ADJ
taxlaw-2826	98	17	purposes	purpose	NOUN
taxlaw-2826	98	18	may	may	AUX
taxlaw-2826	98	19	be	be	AUX
taxlaw-2826	98	20	exempt	exempt	ADJ
taxlaw-2826	98	21	from	from	ADP
taxlaw-2826	98	22	federal	federal	ADJ
taxlaw-2826	98	23	income	income	NOUN
taxlaw-2826	98	24	tax	tax	NOUN
taxlaw-2826	98	25	.	.	PUNCT
taxlaw-2826	99	1	3	3	NUM
taxlaw-2826	99	2	the	the	DET
taxlaw-2826	99	3	most	most	ADV
taxlaw-2826	99	4	high	high	ADJ
taxlaw-2826	99	5	-	-	PUNCT
taxlaw-2826	99	6	profile	profile	NOUN
taxlaw-2826	99	7	group	group	NOUN
taxlaw-2826	99	8	of	of	ADP
taxlaw-2826	99	9	exempt	exempt	ADJ
taxlaw-2826	99	10	organizations	organization	NOUN
taxlaw-2826	99	11	,	,	PUNCT
taxlaw-2826	99	12	and	and	CCONJ
taxlaw-2826	99	13	the	the	DET
taxlaw-2826	99	14	group	group	NOUN
taxlaw-2826	99	15	into	into	ADP
taxlaw-2826	99	16	which	which	PRON
taxlaw-2826	99	17	most	most	ADJ
taxlaw-2826	99	18	tax	tax	NOUN
taxlaw-2826	99	19	-	-	PUNCT
taxlaw-2826	99	20	exempt	exempt	ADJ
taxlaw-2826	99	21	hospitals	hospital	NOUN
taxlaw-2826	99	22	fall	fall	VERB
taxlaw-2826	99	23	,	,	PUNCT
taxlaw-2826	99	24	consists	consist	VERB
taxlaw-2826	99	25	of	of	ADP
taxlaw-2826	99	26	“	"	PUNCT
taxlaw-2826	99	27	charitable	charitable	ADJ
taxlaw-2826	99	28	,	,	PUNCT
taxlaw-2826	99	29	religious	religious	ADJ
taxlaw-2826	99	30	,	,	PUNCT
taxlaw-2826	99	31	educational	educational	ADJ
taxlaw-2826	99	32	,	,	PUNCT
taxlaw-2826	99	33	and	and	CCONJ
taxlaw-2826	99	34	scientific	scientific	ADJ
taxlaw-2826	99	35	entities	entity	NOUN
taxlaw-2826	99	36	,	,	PUNCT
taxlaw-2826	99	37	”	"	PUNCT
taxlaw-2826	99	38	otherwise	otherwise	ADV
taxlaw-2826	99	39	known	know	VERB
taxlaw-2826	99	40	as	as	ADP
taxlaw-2826	99	41	“	"	PUNCT
taxlaw-2826	99	42	charitable	charitable	ADJ
taxlaw-2826	99	43	organizations	organization	NOUN
taxlaw-2826	99	44	,	,	PUNCT
taxlaw-2826	99	45	”	"	PUNCT
taxlaw-2826	99	46	“	"	PUNCT
taxlaw-2826	99	47	charities	charity	NOUN
taxlaw-2826	99	48	,	,	PUNCT
taxlaw-2826	99	49	”	"	PUNCT
taxlaw-2826	99	50	or	or	CCONJ
taxlaw-2826	99	51	“	"	PUNCT
taxlaw-2826	99	52	§	§	PROPN
taxlaw-2826	99	53	501(c)(3	501(c)(3	NUM
taxlaw-2826	99	54	)	)	PUNCT
taxlaw-2826	99	55	organizations	organization	NOUN
taxlaw-2826	99	56	.	.	PUNCT
taxlaw-2826	99	57	”	"	PUNCT
taxlaw-2826	100	1	4	4	NUM
taxlaw-2826	100	2	organizations	organization	NOUN
taxlaw-2826	100	3	“	"	PUNCT
taxlaw-2826	100	4	organized	organize	VERB
taxlaw-2826	100	5	and	and	CCONJ
taxlaw-2826	100	6	operated	operate	VERB
taxlaw-2826	100	7	”	"	PUNCT
taxlaw-2826	100	8	for	for	ADP
taxlaw-2826	100	9	one	one	NUM
taxlaw-2826	100	10	of	of	ADP
taxlaw-2826	100	11	these	these	DET
taxlaw-2826	100	12	purposes	purpose	NOUN
taxlaw-2826	100	13	receive	receive	VERB
taxlaw-2826	100	14	two	two	NUM
taxlaw-2826	100	15	major	major	ADJ
taxlaw-2826	100	16	tax	tax	NOUN
taxlaw-2826	100	17	benefits	benefit	NOUN
taxlaw-2826	100	18	.	.	PUNCT
taxlaw-2826	101	1	first	first	ADV
taxlaw-2826	101	2	,	,	PUNCT
taxlaw-2826	101	3	these	these	DET
taxlaw-2826	101	4	charities	charity	NOUN
taxlaw-2826	101	5	do	do	AUX
taxlaw-2826	101	6	not	not	PART
taxlaw-2826	101	7	generally	generally	ADV
taxlaw-2826	101	8	have	have	VERB
taxlaw-2826	101	9	to	to	PART
taxlaw-2826	101	10	pay	pay	VERB
taxlaw-2826	101	11	federal	federal	ADJ
taxlaw-2826	101	12	income	income	NOUN
taxlaw-2826	101	13	tax	tax	NOUN
taxlaw-2826	101	14	on	on	ADP
taxlaw-2826	101	15	their	their	PRON
taxlaw-2826	101	16	net	net	ADJ
taxlaw-2826	101	17	income	income	NOUN
taxlaw-2826	101	18	.	.	PUNCT
taxlaw-2826	102	1	second	second	ADJ
taxlaw-2826	102	2	,	,	PUNCT
taxlaw-2826	102	3	individuals	individual	NOUN
taxlaw-2826	102	4	and	and	CCONJ
taxlaw-2826	102	5	corporations	corporation	NOUN
taxlaw-2826	102	6	may	may	AUX
taxlaw-2826	102	7	deduct	deduct	VERB
taxlaw-2826	102	8	,	,	PUNCT
taxlaw-2826	102	9	within	within	ADP
taxlaw-2826	102	10	certain	certain	ADJ
taxlaw-2826	102	11	limits	limit	NOUN
taxlaw-2826	102	12	,	,	PUNCT
taxlaw-2826	102	13	donations	donation	NOUN
taxlaw-2826	102	14	to	to	ADP
taxlaw-2826	102	15	these	these	DET
taxlaw-2826	102	16	charities	charity	NOUN
taxlaw-2826	102	17	.	.	PUNCT
taxlaw-2826	103	1	5	5	NUM
taxlaw-2826	103	2	when	when	SCONJ
taxlaw-2826	103	3	discussing	discuss	VERB
taxlaw-2826	103	4	“	"	PUNCT
taxlaw-2826	103	5	tax	tax	NOUN
taxlaw-2826	103	6	-	-	PUNCT
taxlaw-2826	103	7	exempt	exempt	ADJ
taxlaw-2826	103	8	organizations	organization	NOUN
taxlaw-2826	103	9	,	,	PUNCT
taxlaw-2826	103	10	”	"	PUNCT
taxlaw-2826	103	11	this	this	DET
taxlaw-2826	103	12	article	article	NOUN
taxlaw-2826	103	13	will	will	AUX
taxlaw-2826	103	14	hereafter	hereafter	ADV
taxlaw-2826	103	15	be	be	AUX
taxlaw-2826	103	16	referring	refer	VERB
taxlaw-2826	103	17	to	to	ADP
taxlaw-2826	103	18	charities	charity	NOUN
taxlaw-2826	103	19	.	.	PUNCT
taxlaw-2826	104	1	2	2	NUM
taxlaw-2826	104	2	see	see	VERB
taxlaw-2826	104	3	generally	generally	ADV
taxlaw-2826	104	4	susannah	susannah	PROPN
taxlaw-2826	104	5	camic	camic	PROPN
taxlaw-2826	104	6	tahk	tahk	PROPN
taxlaw-2826	104	7	,	,	PUNCT
taxlaw-2826	104	8	everything	everything	PRON
taxlaw-2826	104	9	is	be	AUX
taxlaw-2826	104	10	tax	tax	NOUN
taxlaw-2826	104	11	,	,	PUNCT
taxlaw-2826	104	12	50	50	NUM
taxlaw-2826	104	13	harv	harv	NOUN
taxlaw-2826	104	14	.	.	PUNCT
taxlaw-2826	105	1	j.	j.	PROPN
taxlaw-2826	105	2	on	on	ADP
taxlaw-2826	105	3	legis	legis	PROPN
taxlaw-2826	105	4	.	.	PUNCT
taxlaw-2826	106	1	67	67	NUM
taxlaw-2826	106	2	(	(	PUNCT
taxlaw-2826	106	3	2013	2013	NUM
taxlaw-2826	106	4	)	)	PUNCT
taxlaw-2826	106	5	.	.	PUNCT
taxlaw-2826	107	1	3	3	NUM
taxlaw-2826	107	2	see	see	VERB
taxlaw-2826	107	3	i.r.c	i.r.c	NOUN
taxlaw-2826	107	4	.	.	PUNCT
taxlaw-2826	108	1	§	§	PROPN
taxlaw-2826	108	2	§	§	PROPN
taxlaw-2826	108	3	501(c	501(c	PROPN
taxlaw-2826	108	4	)	)	PUNCT
taxlaw-2826	108	5	,	,	PUNCT
taxlaw-2826	108	6	527–28	527–28	NOUN
taxlaw-2826	108	7	(	(	PUNCT
taxlaw-2826	108	8	2012	2012	NUM
taxlaw-2826	108	9	)	)	PUNCT
taxlaw-2826	108	10	.	.	PUNCT
taxlaw-2826	109	1	4	4	NUM
taxlaw-2826	109	2	boris	boris	PROPN
taxlaw-2826	109	3	i.	i.	PROPN
taxlaw-2826	109	4	bittker	bittker	PROPN
taxlaw-2826	109	5	&	&	CCONJ
taxlaw-2826	109	6	lawrence	lawrence	PROPN
taxlaw-2826	109	7	lokken	lokken	PROPN
taxlaw-2826	109	8	,	,	PUNCT
taxlaw-2826	109	9	federal	federal	ADJ
taxlaw-2826	109	10	taxation	taxation	NOUN
taxlaw-2826	109	11	of	of	ADP
taxlaw-2826	109	12	income	income	NOUN
taxlaw-2826	109	13	,	,	PUNCT
taxlaw-2826	109	14	estates	estate	NOUN
taxlaw-2826	109	15	&	&	CCONJ
taxlaw-2826	109	16	gifts	gift	NOUN
taxlaw-2826	109	17	¶¶	¶¶	PROPN
taxlaw-2826	109	18	100.1.1–100.1.2	100.1.1–100.1.2	NUM
taxlaw-2826	109	19	(	(	PUNCT
taxlaw-2826	109	20	2014	2014	NUM
taxlaw-2826	109	21	)	)	PUNCT
taxlaw-2826	109	22	,	,	PUNCT
taxlaw-2826	109	23	available	available	ADJ
taxlaw-2826	109	24	at	at	ADP
taxlaw-2826	109	25	1997	1997	NUM
taxlaw-2826	109	26	wl	wl	SYM
taxlaw-2826	109	27	440008	440008	NUM
taxlaw-2826	109	28	.	.	PUNCT
taxlaw-2826	110	1	5	5	NUM
taxlaw-2826	110	2	i.r.c	i.r.c	NOUN
taxlaw-2826	110	3	.	.	PUNCT
taxlaw-2826	111	1	§	§	PROPN
taxlaw-2826	111	2	170	170	NUM
taxlaw-2826	111	3	;	;	PUNCT
taxlaw-2826	111	4	(	(	PUNCT
taxlaw-2826	111	5	west	west	NOUN
taxlaw-2826	111	6	supp	supp	PROPN
taxlaw-2826	111	7	.	.	PUNCT
taxlaw-2826	112	1	2013	2013	NUM
taxlaw-2826	112	2	)	)	PUNCT
taxlaw-2826	113	1	;	;	PUNCT
taxlaw-2826	113	2	see	see	VERB
taxlaw-2826	113	3	also	also	ADV
taxlaw-2826	113	4	staff	staff	NOUN
taxlaw-2826	113	5	of	of	ADP
taxlaw-2826	113	6	joint	joint	ADJ
taxlaw-2826	113	7	comm	comm	NOUN
taxlaw-2826	113	8	.	.	PUNCT
taxlaw-2826	114	1	on	on	ADP
taxlaw-2826	114	2	tax’n	tax’n	NUM
taxlaw-2826	114	3	,	,	PUNCT
taxlaw-2826	114	4	109th	109th	ADJ
taxlaw-2826	114	5	cong	cong	NOUN
taxlaw-2826	114	6	.	.	PUNCT
taxlaw-2826	114	7	,	,	PUNCT
taxlaw-2826	114	8	historical	historical	ADJ
taxlaw-2826	114	9	development	development	NOUN
taxlaw-2826	114	10	and	and	CCONJ
taxlaw-2826	114	11	present	present	ADJ
taxlaw-2826	114	12	law	law	NOUN
taxlaw-2826	114	13	of	of	ADP
taxlaw-2826	114	14	the	the	DET
taxlaw-2826	114	15	federal	federal	ADJ
taxlaw-2826	114	16	tax	tax	NOUN
taxlaw-2826	114	17	exemption	exemption	NOUN
taxlaw-2826	114	18	for	for	ADP
taxlaw-2826	114	19	charities	charity	NOUN
taxlaw-2826	114	20	and	and	CCONJ
taxlaw-2826	114	21	other	other	ADJ
taxlaw-2826	114	22	tax	tax	NOUN
taxlaw-2826	114	23	-	-	PUNCT
taxlaw-2826	114	24	exempt	exempt	ADJ
taxlaw-2826	114	25	organizations	organization	NOUN
taxlaw-2826	114	26	(	(	PUNCT
taxlaw-2826	114	27	joint	joint	ADJ
taxlaw-2826	114	28	comm	comm	NOUN
taxlaw-2826	114	29	.	.	PUNCT
taxlaw-2826	115	1	print	print	NOUN
taxlaw-2826	115	2	2005	2005	NUM
taxlaw-2826	115	3	)	)	PUNCT
taxlaw-2826	115	4	,	,	PUNCT
taxlaw-2826	115	5	available	available	ADJ
taxlaw-2826	115	6	at	at	ADP
taxlaw-2826	115	7	http://1.usa.gov/1d8t5wf	http://1.usa.gov/1d8t5wf	PROPN
taxlaw-2826	115	8	.	.	PUNCT
taxlaw-2826	116	1	http://1.usa.gov/1d8t5wf	http://1.usa.gov/1d8t5wf	PROPN
taxlaw-2826	116	2	38	38	NUM
taxlaw-2826	116	3	columbia	columbia	PROPN
taxlaw-2826	116	4	journal	journal	NOUN
taxlaw-2826	116	5	of	of	ADP
taxlaw-2826	116	6	tax	tax	NOUN
taxlaw-2826	116	7	law	law	NOUN
taxlaw-2826	117	1	[	[	X
taxlaw-2826	117	2	vol.6:33	vol.6:33	ADP
taxlaw-2826	117	3	a	a	DET
taxlaw-2826	117	4	charity	charity	NOUN
taxlaw-2826	117	5	must	must	AUX
taxlaw-2826	117	6	be	be	AUX
taxlaw-2826	117	7	“	"	PUNCT
taxlaw-2826	117	8	organized	organized	ADJ
taxlaw-2826	117	9	and	and	CCONJ
taxlaw-2826	117	10	operated	operate	VERB
taxlaw-2826	117	11	”	"	PUNCT
taxlaw-2826	117	12	exclusively	exclusively	ADV
taxlaw-2826	117	13	for	for	ADP
taxlaw-2826	117	14	purposes	purpose	NOUN
taxlaw-2826	117	15	that	that	PRON
taxlaw-2826	117	16	are	be	AUX
taxlaw-2826	117	17	“	"	PUNCT
taxlaw-2826	117	18	religious	religious	ADJ
taxlaw-2826	117	19	,	,	PUNCT
taxlaw-2826	117	20	charitable	charitable	ADJ
taxlaw-2826	117	21	,	,	PUNCT
taxlaw-2826	117	22	scientific	scientific	ADJ
taxlaw-2826	117	23	”	"	PUNCT
taxlaw-2826	117	24	in	in	ADP
taxlaw-2826	117	25	nature	nature	NOUN
taxlaw-2826	117	26	or	or	CCONJ
taxlaw-2826	117	27	include	include	VERB
taxlaw-2826	117	28	“	"	PUNCT
taxlaw-2826	117	29	testing	test	VERB
taxlaw-2826	117	30	for	for	ADP
taxlaw-2826	117	31	public	public	ADJ
taxlaw-2826	117	32	safety	safety	NOUN
taxlaw-2826	117	33	,	,	PUNCT
taxlaw-2826	117	34	literary	literary	ADJ
taxlaw-2826	117	35	,	,	PUNCT
taxlaw-2826	117	36	or	or	CCONJ
taxlaw-2826	117	37	educational	educational	ADJ
taxlaw-2826	117	38	purposes	purpose	NOUN
taxlaw-2826	117	39	,	,	PUNCT
taxlaw-2826	117	40	or	or	CCONJ
taxlaw-2826	117	41	to	to	PART
taxlaw-2826	117	42	foster	foster	VERB
taxlaw-2826	117	43	national	national	ADJ
taxlaw-2826	117	44	or	or	CCONJ
taxlaw-2826	117	45	international	international	ADJ
taxlaw-2826	117	46	amateur	amateur	ADJ
taxlaw-2826	117	47	sports	sport	NOUN
taxlaw-2826	117	48	competition	competition	NOUN
taxlaw-2826	117	49	.	.	PUNCT
taxlaw-2826	117	50	.	.	PUNCT
taxlaw-2826	118	1	.	.	PUNCT
taxlaw-2826	119	1	,	,	PUNCT
taxlaw-2826	119	2	or	or	CCONJ
taxlaw-2826	119	3	for	for	ADP
taxlaw-2826	119	4	the	the	DET
taxlaw-2826	119	5	prevention	prevention	NOUN
taxlaw-2826	119	6	of	of	ADP
taxlaw-2826	119	7	cruelty	cruelty	NOUN
taxlaw-2826	119	8	to	to	ADP
taxlaw-2826	119	9	children	child	NOUN
taxlaw-2826	119	10	or	or	CCONJ
taxlaw-2826	119	11	animals	animal	NOUN
taxlaw-2826	119	12	”	"	PUNCT
taxlaw-2826	119	13	as	as	SCONJ
taxlaw-2826	119	14	amplified	amplify	VERB
taxlaw-2826	119	15	in	in	ADP
taxlaw-2826	119	16	subsequent	subsequent	ADJ
taxlaw-2826	119	17	regulations	regulation	NOUN
taxlaw-2826	119	18	.	.	PUNCT
taxlaw-2826	120	1	6	6	NUM
taxlaw-2826	120	2	notably	notably	ADV
taxlaw-2826	120	3	,	,	PUNCT
taxlaw-2826	120	4	this	this	DET
taxlaw-2826	120	5	list	list	NOUN
taxlaw-2826	120	6	does	do	AUX
taxlaw-2826	120	7	not	not	PART
taxlaw-2826	120	8	mention	mention	VERB
taxlaw-2826	120	9	health	health	NOUN
taxlaw-2826	120	10	care	care	NOUN
taxlaw-2826	120	11	.	.	PUNCT
taxlaw-2826	121	1	the	the	DET
taxlaw-2826	121	2	hospital	hospital	NOUN
taxlaw-2826	121	3	-	-	PUNCT
taxlaw-2826	121	4	specific	specific	ADJ
taxlaw-2826	121	5	rules	rule	NOUN
taxlaw-2826	121	6	described	describe	VERB
taxlaw-2826	121	7	in	in	ADP
taxlaw-2826	121	8	part	part	NOUN
taxlaw-2826	121	9	i.b	i.b	PROPN
taxlaw-2826	121	10	are	be	AUX
taxlaw-2826	121	11	what	what	PRON
taxlaw-2826	121	12	make	make	VERB
taxlaw-2826	121	13	§	§	PROPN
taxlaw-2826	121	14	501(c)(3	501(c)(3	NOUN
taxlaw-2826	121	15	)	)	PUNCT
taxlaw-2826	121	16	applicable	applicable	ADJ
taxlaw-2826	121	17	to	to	ADP
taxlaw-2826	121	18	hospitals	hospital	NOUN
taxlaw-2826	121	19	.	.	PUNCT
taxlaw-2826	122	1	the	the	DET
taxlaw-2826	122	2	text	text	NOUN
taxlaw-2826	122	3	of	of	ADP
taxlaw-2826	122	4	§	§	PROPN
taxlaw-2826	122	5	501(c)(3	501(c)(3	NOUN
taxlaw-2826	122	6	)	)	PUNCT
taxlaw-2826	122	7	also	also	ADV
taxlaw-2826	122	8	includes	include	VERB
taxlaw-2826	122	9	the	the	DET
taxlaw-2826	122	10	“	"	PUNCT
taxlaw-2826	122	11	organizational	organizational	ADJ
taxlaw-2826	122	12	”	"	PUNCT
taxlaw-2826	122	13	and	and	CCONJ
taxlaw-2826	122	14	“	"	PUNCT
taxlaw-2826	122	15	operational	operational	ADJ
taxlaw-2826	122	16	”	"	PUNCT
taxlaw-2826	122	17	tests	test	NOUN
taxlaw-2826	122	18	for	for	ADP
taxlaw-2826	122	19	charitable	charitable	ADJ
taxlaw-2826	122	20	status	status	NOUN
taxlaw-2826	122	21	,	,	PUNCT
taxlaw-2826	122	22	7	7	NUM
taxlaw-2826	122	23	which	which	PRON
taxlaw-2826	122	24	govern	govern	VERB
taxlaw-2826	122	25	the	the	DET
taxlaw-2826	122	26	operating	operate	VERB
taxlaw-2826	122	27	documents	document	NOUN
taxlaw-2826	122	28	of	of	ADP
taxlaw-2826	122	29	a	a	DET
taxlaw-2826	122	30	charity	charity	NOUN
taxlaw-2826	122	31	as	as	ADV
taxlaw-2826	122	32	well	well	ADV
taxlaw-2826	122	33	as	as	ADP
taxlaw-2826	122	34	its	its	PRON
taxlaw-2826	122	35	daily	daily	ADJ
taxlaw-2826	122	36	operations	operation	NOUN
taxlaw-2826	122	37	.	.	PUNCT
taxlaw-2826	123	1	8	8	NUM
taxlaw-2826	124	1	in	in	ADP
taxlaw-2826	124	2	addition	addition	NOUN
taxlaw-2826	124	3	to	to	ADP
taxlaw-2826	124	4	the	the	DET
taxlaw-2826	124	5	organizational	organizational	ADJ
taxlaw-2826	124	6	and	and	CCONJ
taxlaw-2826	124	7	operational	operational	ADJ
taxlaw-2826	124	8	tests	test	NOUN
taxlaw-2826	124	9	,	,	PUNCT
taxlaw-2826	124	10	a	a	DET
taxlaw-2826	124	11	charity	charity	NOUN
taxlaw-2826	124	12	must	must	AUX
taxlaw-2826	124	13	observe	observe	VERB
taxlaw-2826	124	14	a	a	DET
taxlaw-2826	124	15	complete	complete	ADJ
taxlaw-2826	124	16	ban	ban	NOUN
taxlaw-2826	124	17	on	on	ADP
taxlaw-2826	124	18	“	"	PUNCT
taxlaw-2826	124	19	private	private	ADJ
taxlaw-2826	124	20	inurement	inurement	NOUN
taxlaw-2826	124	21	.	.	PUNCT
taxlaw-2826	124	22	”	"	PUNCT
taxlaw-2826	125	1	9	9	NUM
taxlaw-2826	125	2	this	this	DET
taxlaw-2826	125	3	rule	rule	NOUN
taxlaw-2826	125	4	prevents	prevent	VERB
taxlaw-2826	125	5	a	a	DET
taxlaw-2826	125	6	charity	charity	NOUN
taxlaw-2826	125	7	from	from	ADP
taxlaw-2826	125	8	distributing	distribute	VERB
taxlaw-2826	125	9	any	any	PRON
taxlaw-2826	125	10	of	of	ADP
taxlaw-2826	125	11	its	its	PRON
taxlaw-2826	125	12	assets	asset	NOUN
taxlaw-2826	125	13	as	as	ADP
taxlaw-2826	125	14	profits	profit	NOUN
taxlaw-2826	125	15	to	to	ADP
taxlaw-2826	125	16	shareholders	shareholder	NOUN
taxlaw-2826	125	17	.	.	PUNCT
taxlaw-2826	126	1	10	10	NUM
taxlaw-2826	126	2	the	the	DET
taxlaw-2826	126	3	charity	charity	NOUN
taxlaw-2826	126	4	must	must	AUX
taxlaw-2826	126	5	also	also	ADV
taxlaw-2826	126	6	comply	comply	VERB
taxlaw-2826	126	7	with	with	ADP
taxlaw-2826	126	8	the	the	DET
taxlaw-2826	126	9	ban	ban	NOUN
taxlaw-2826	126	10	on	on	ADP
taxlaw-2826	126	11	“	"	PUNCT
taxlaw-2826	126	12	private	private	ADJ
taxlaw-2826	126	13	benefit	benefit	NOUN
taxlaw-2826	126	14	.	.	PUNCT
taxlaw-2826	126	15	”	"	PUNCT
taxlaw-2826	127	1	11	11	NUM
taxlaw-2826	127	2	to	to	PART
taxlaw-2826	127	3	do	do	VERB
taxlaw-2826	127	4	that	that	PRON
taxlaw-2826	127	5	,	,	PUNCT
taxlaw-2826	127	6	in	in	ADP
taxlaw-2826	127	7	addition	addition	NOUN
taxlaw-2826	127	8	to	to	ADP
taxlaw-2826	127	9	serving	serve	VERB
taxlaw-2826	127	10	its	its	PRON
taxlaw-2826	127	11	above	above	ADV
taxlaw-2826	127	12	-	-	PUNCT
taxlaw-2826	127	13	described	describe	VERB
taxlaw-2826	127	14	charitable	charitable	ADJ
taxlaw-2826	127	15	purpose	purpose	NOUN
taxlaw-2826	127	16	,	,	PUNCT
taxlaw-2826	127	17	the	the	DET
taxlaw-2826	127	18	organization	organization	NOUN
taxlaw-2826	127	19	must	must	AUX
taxlaw-2826	127	20	“	"	PUNCT
taxlaw-2826	127	21	serve	serve	VERB
taxlaw-2826	127	22	[	[	X
taxlaw-2826	127	23	]	]	X
taxlaw-2826	127	24	a	a	DET
taxlaw-2826	127	25	public	public	NOUN
taxlaw-2826	127	26	rather	rather	ADV
taxlaw-2826	127	27	than	than	ADP
taxlaw-2826	127	28	a	a	DET
taxlaw-2826	127	29	private	private	ADJ
taxlaw-2826	127	30	interest	interest	NOUN
taxlaw-2826	127	31	.	.	PUNCT
taxlaw-2826	127	32	”	"	PUNCT
taxlaw-2826	128	1	12	12	NUM
taxlaw-2826	128	2	this	this	PRON
taxlaw-2826	128	3	means	mean	VERB
taxlaw-2826	128	4	that	that	SCONJ
taxlaw-2826	128	5	the	the	DET
taxlaw-2826	128	6	organization	organization	NOUN
taxlaw-2826	128	7	must	must	AUX
taxlaw-2826	128	8	benefit	benefit	VERB
taxlaw-2826	128	9	the	the	DET
taxlaw-2826	128	10	broader	broad	ADJ
taxlaw-2826	128	11	public	public	NOUN
taxlaw-2826	128	12	,	,	PUNCT
taxlaw-2826	128	13	rather	rather	ADV
taxlaw-2826	128	14	than	than	ADP
taxlaw-2826	128	15	any	any	DET
taxlaw-2826	128	16	particular	particular	ADJ
taxlaw-2826	128	17	individual	individual	NOUN
taxlaw-2826	128	18	or	or	CCONJ
taxlaw-2826	128	19	narrowly	narrowly	ADV
taxlaw-2826	128	20	defined	define	VERB
taxlaw-2826	128	21	small	small	ADJ
taxlaw-2826	128	22	group	group	NOUN
taxlaw-2826	128	23	.	.	PUNCT
taxlaw-2826	129	1	two	two	NUM
taxlaw-2826	129	2	additional	additional	ADJ
taxlaw-2826	129	3	requirements	requirement	NOUN
taxlaw-2826	129	4	for	for	ADP
taxlaw-2826	129	5	charities	charity	NOUN
taxlaw-2826	129	6	set	set	VERB
taxlaw-2826	129	7	limits	limit	NOUN
taxlaw-2826	129	8	on	on	ADP
taxlaw-2826	129	9	political	political	ADJ
taxlaw-2826	129	10	activities	activity	NOUN
taxlaw-2826	129	11	and	and	CCONJ
taxlaw-2826	129	12	mandate	mandate	NOUN
taxlaw-2826	129	13	compliance	compliance	NOUN
taxlaw-2826	129	14	with	with	ADP
taxlaw-2826	129	15	the	the	DET
taxlaw-2826	129	16	“	"	PUNCT
taxlaw-2826	129	17	public	public	ADJ
taxlaw-2826	129	18	policy	policy	NOUN
taxlaw-2826	129	19	”	"	PUNCT
taxlaw-2826	129	20	doctrine	doctrine	NOUN
taxlaw-2826	129	21	,	,	PUNCT
taxlaw-2826	129	22	which	which	PRON
taxlaw-2826	129	23	stands	stand	VERB
taxlaw-2826	129	24	for	for	ADP
taxlaw-2826	129	25	the	the	DET
taxlaw-2826	129	26	general	general	ADJ
taxlaw-2826	129	27	rule	rule	NOUN
taxlaw-2826	129	28	that	that	SCONJ
taxlaw-2826	129	29	charities	charity	NOUN
taxlaw-2826	129	30	may	may	AUX
taxlaw-2826	129	31	not	not	PART
taxlaw-2826	129	32	operate	operate	VERB
taxlaw-2826	129	33	in	in	ADP
taxlaw-2826	129	34	ways	way	NOUN
taxlaw-2826	129	35	that	that	PRON
taxlaw-2826	129	36	run	run	VERB
taxlaw-2826	129	37	contrary	contrary	ADV
taxlaw-2826	129	38	to	to	ADP
taxlaw-2826	129	39	“	"	PUNCT
taxlaw-2826	129	40	public	public	ADJ
taxlaw-2826	129	41	policy	policy	NOUN
taxlaw-2826	129	42	.	.	PUNCT
taxlaw-2826	129	43	”	"	PUNCT
taxlaw-2826	130	1	13	13	NUM
taxlaw-2826	130	2	finally	finally	ADV
taxlaw-2826	130	3	,	,	PUNCT
taxlaw-2826	130	4	a	a	DET
taxlaw-2826	130	5	charity	charity	NOUN
taxlaw-2826	130	6	’s	’s	PART
taxlaw-2826	130	7	activities	activity	NOUN
taxlaw-2826	130	8	may	may	AUX
taxlaw-2826	130	9	not	not	PART
taxlaw-2826	130	10	become	become	VERB
taxlaw-2826	130	11	overly	overly	ADV
taxlaw-2826	130	12	“	"	PUNCT
taxlaw-2826	130	13	commercial	commercial	ADJ
taxlaw-2826	130	14	.	.	PUNCT
taxlaw-2826	130	15	”	"	PUNCT
taxlaw-2826	131	1	14	14	NUM
taxlaw-2826	131	2	hospitals	hospital	NOUN
taxlaw-2826	131	3	exempt	exempt	ADJ
taxlaw-2826	131	4	from	from	ADP
taxlaw-2826	131	5	tax	tax	NOUN
taxlaw-2826	131	6	under	under	ADP
taxlaw-2826	131	7	§	§	PROPN
taxlaw-2826	131	8	501(c)(3	501(c)(3	NUM
taxlaw-2826	131	9	)	)	PUNCT
taxlaw-2826	131	10	must	must	AUX
taxlaw-2826	131	11	comply	comply	VERB
taxlaw-2826	131	12	with	with	ADP
taxlaw-2826	131	13	all	all	PRON
taxlaw-2826	131	14	of	of	ADP
taxlaw-2826	131	15	these	these	DET
taxlaw-2826	131	16	general	general	ADJ
taxlaw-2826	131	17	rules	rule	NOUN
taxlaw-2826	131	18	for	for	ADP
taxlaw-2826	131	19	organizations	organization	NOUN
taxlaw-2826	131	20	that	that	PRON
taxlaw-2826	131	21	are	be	AUX
taxlaw-2826	131	22	exempt	exempt	ADJ
taxlaw-2826	131	23	under	under	ADP
taxlaw-2826	131	24	that	that	DET
taxlaw-2826	131	25	provision	provision	NOUN
taxlaw-2826	131	26	.	.	PUNCT
taxlaw-2826	132	1	in	in	ADP
taxlaw-2826	132	2	addition	addition	NOUN
taxlaw-2826	132	3	,	,	PUNCT
taxlaw-2826	132	4	as	as	SCONJ
taxlaw-2826	132	5	the	the	DET
taxlaw-2826	132	6	next	next	ADJ
taxlaw-2826	132	7	two	two	NUM
taxlaw-2826	132	8	subparts	subpart	NOUN
taxlaw-2826	132	9	will	will	AUX
taxlaw-2826	132	10	discuss	discuss	VERB
taxlaw-2826	132	11	,	,	PUNCT
taxlaw-2826	132	12	tax	tax	NOUN
taxlaw-2826	132	13	-	-	PUNCT
taxlaw-2826	132	14	exempt	exempt	ADJ
taxlaw-2826	132	15	hospitals	hospital	NOUN
taxlaw-2826	132	16	must	must	AUX
taxlaw-2826	132	17	follow	follow	VERB
taxlaw-2826	132	18	a	a	DET
taxlaw-2826	132	19	series	series	NOUN
taxlaw-2826	132	20	of	of	ADP
taxlaw-2826	132	21	hospitalspecific	hospitalspecific	ADJ
taxlaw-2826	132	22	rules	rule	NOUN
taxlaw-2826	132	23	.	.	PUNCT
taxlaw-2826	133	1	b.	b.	PROPN
taxlaw-2826	133	2	traditional	traditional	ADJ
taxlaw-2826	133	3	hospital	hospital	NOUN
taxlaw-2826	133	4	-	-	PUNCT
taxlaw-2826	133	5	specific	specific	ADJ
taxlaw-2826	133	6	requirements	requirement	NOUN
taxlaw-2826	133	7	for	for	ADP
taxlaw-2826	133	8	tax	tax	NOUN
taxlaw-2826	133	9	-	-	PUNCT
taxlaw-2826	133	10	exemption	exemption	NOUN
taxlaw-2826	133	11	1	1	NUM
taxlaw-2826	133	12	.	.	PUNCT
taxlaw-2826	133	13	nature	nature	NOUN
taxlaw-2826	133	14	of	of	ADP
taxlaw-2826	133	15	traditional	traditional	ADJ
taxlaw-2826	133	16	hospital	hospital	NOUN
taxlaw-2826	133	17	-	-	PUNCT
taxlaw-2826	133	18	specific	specific	ADJ
taxlaw-2826	133	19	requirements	requirement	NOUN
taxlaw-2826	133	20	hospitals	hospital	NOUN
taxlaw-2826	133	21	have	have	AUX
taxlaw-2826	133	22	been	be	AUX
taxlaw-2826	133	23	able	able	ADJ
taxlaw-2826	133	24	to	to	PART
taxlaw-2826	133	25	qualify	qualify	VERB
taxlaw-2826	133	26	for	for	ADP
taxlaw-2826	133	27	tax	tax	NOUN
taxlaw-2826	133	28	exemption	exemption	NOUN
taxlaw-2826	133	29	according	accord	VERB
taxlaw-2826	133	30	to	to	ADP
taxlaw-2826	133	31	longstanding	longstanding	ADJ
taxlaw-2826	133	32	historical	historical	ADJ
taxlaw-2826	133	33	practice	practice	NOUN
taxlaw-2826	133	34	,	,	PUNCT
taxlaw-2826	133	35	later	later	ADV
taxlaw-2826	133	36	set	set	VERB
taxlaw-2826	133	37	forth	forth	ADP
taxlaw-2826	133	38	explicitly	explicitly	ADV
taxlaw-2826	133	39	in	in	ADP
taxlaw-2826	133	40	irs	irs	PROPN
taxlaw-2826	133	41	guidance	guidance	NOUN
taxlaw-2826	133	42	.	.	PUNCT
taxlaw-2826	134	1	the	the	DET
taxlaw-2826	134	2	following	follow	VERB
taxlaw-2826	134	3	subpart	subpart	NOUN
taxlaw-2826	134	4	will	will	AUX
taxlaw-2826	134	5	briefly	briefly	ADV
taxlaw-2826	134	6	trace	trace	VERB
taxlaw-2826	134	7	the	the	DET
taxlaw-2826	134	8	development	development	NOUN
taxlaw-2826	134	9	of	of	ADP
taxlaw-2826	134	10	the	the	DET
taxlaw-2826	134	11	rules	rule	NOUN
taxlaw-2826	134	12	that	that	PRON
taxlaw-2826	134	13	make	make	VERB
taxlaw-2826	134	14	tax	tax	NOUN
taxlaw-2826	134	15	-	-	PUNCT
taxlaw-2826	134	16	exempt	exempt	ADJ
taxlaw-2826	134	17	status	status	NOUN
taxlaw-2826	134	18	available	available	ADJ
taxlaw-2826	134	19	to	to	ADP
taxlaw-2826	134	20	certain	certain	ADJ
taxlaw-2826	134	21	hospitals	hospital	NOUN
taxlaw-2826	134	22	.	.	PUNCT
taxlaw-2826	135	1	the	the	DET
taxlaw-2826	135	2	federal	federal	ADJ
taxlaw-2826	135	3	income	income	NOUN
taxlaw-2826	135	4	tax	tax	NOUN
taxlaw-2826	135	5	law	law	NOUN
taxlaw-2826	135	6	that	that	PRON
taxlaw-2826	135	7	congress	congress	PROPN
taxlaw-2826	135	8	passed	pass	VERB
taxlaw-2826	135	9	in	in	ADP
taxlaw-2826	135	10	1894	1894	NUM
taxlaw-2826	135	11	allowed	allow	VERB
taxlaw-2826	135	12	certain	certain	ADJ
taxlaw-2826	135	13	“	"	PUNCT
taxlaw-2826	135	14	charitable	charitable	ADJ
taxlaw-2826	135	15	”	"	PUNCT
taxlaw-2826	135	16	organizations	organization	NOUN
taxlaw-2826	135	17	to	to	PART
taxlaw-2826	135	18	be	be	AUX
taxlaw-2826	135	19	exempt	exempt	ADJ
taxlaw-2826	135	20	from	from	ADP
taxlaw-2826	135	21	tax	tax	NOUN
taxlaw-2826	135	22	.	.	PUNCT
taxlaw-2826	136	1	this	this	DET
taxlaw-2826	136	2	initial	initial	ADJ
taxlaw-2826	136	3	definition	definition	NOUN
taxlaw-2826	136	4	emphasized	emphasize	VERB
taxlaw-2826	136	5	charitable	charitable	ADJ
taxlaw-2826	136	6	expenses	expense	NOUN
taxlaw-2826	136	7	that	that	PRON
taxlaw-2826	136	8	were	be	AUX
taxlaw-2826	136	9	incurred	incur	VERB
taxlaw-2826	136	10	for	for	ADP
taxlaw-2826	136	11	various	various	ADJ
taxlaw-2826	136	12	categories	category	NOUN
taxlaw-2826	136	13	of	of	ADP
taxlaw-2826	136	14	poor	poor	ADJ
taxlaw-2826	136	15	people	people	NOUN
taxlaw-2826	136	16	.	.	PUNCT
taxlaw-2826	137	1	at	at	ADP
taxlaw-2826	137	2	the	the	DET
taxlaw-2826	137	3	time	time	NOUN
taxlaw-2826	137	4	,	,	PUNCT
taxlaw-2826	137	5	hospitals	hospital	NOUN
taxlaw-2826	137	6	,	,	PUNCT
taxlaw-2826	137	7	particularly	particularly	ADV
taxlaw-2826	137	8	larger	large	ADJ
taxlaw-2826	137	9	hospitals	hospital	NOUN
taxlaw-2826	137	10	,	,	PUNCT
taxlaw-2826	137	11	which	which	PRON
taxlaw-2826	137	12	had	have	VERB
taxlaw-2826	137	13	their	their	PRON
taxlaw-2826	137	14	roots	root	NOUN
taxlaw-2826	137	15	in	in	ADP
taxlaw-2826	137	16	almshouses	almshouse	NOUN
taxlaw-2826	137	17	,	,	PUNCT
taxlaw-2826	137	18	did	do	AUX
taxlaw-2826	137	19	in	in	ADP
taxlaw-2826	137	20	fact	fact	NOUN
taxlaw-2826	137	21	serve	serve	VERB
taxlaw-2826	137	22	as	as	ADP
taxlaw-2826	137	23	refuges	refuge	NOUN
taxlaw-2826	137	24	for	for	ADP
taxlaw-2826	137	25	the	the	DET
taxlaw-2826	137	26	poor	poor	ADJ
taxlaw-2826	137	27	.	.	PUNCT
taxlaw-2826	138	1	15	15	NUM
taxlaw-2826	138	2	as	as	ADP
taxlaw-2826	138	3	a	a	DET
taxlaw-2826	138	4	result	result	NOUN
taxlaw-2826	138	5	,	,	PUNCT
taxlaw-2826	138	6	after	after	ADP
taxlaw-2826	138	7	the	the	DET
taxlaw-2826	138	8	1894	1894	NUM
taxlaw-2826	138	9	statute	statute	NOUN
taxlaw-2826	138	10	and	and	CCONJ
taxlaw-2826	138	11	its	its	PRON
taxlaw-2826	138	12	successor	successor	NOUN
taxlaw-2826	138	13	,	,	PUNCT
taxlaw-2826	138	14	the	the	DET
taxlaw-2826	138	15	6i.r.c	6i.r.c	NUM
taxlaw-2826	138	16	.	.	PUNCT
taxlaw-2826	139	1	§	§	PROPN
taxlaw-2826	139	2	501(c)(3	501(c)(3	NUM
taxlaw-2826	139	3	)	)	PUNCT
taxlaw-2826	139	4	(	(	PUNCT
taxlaw-2826	139	5	2012	2012	NUM
taxlaw-2826	139	6	)	)	PUNCT
taxlaw-2826	139	7	;	;	PUNCT
taxlaw-2826	140	1	treas	treas	PROPN
taxlaw-2826	140	2	.	.	PUNCT
taxlaw-2826	141	1	reg	reg	PROPN
taxlaw-2826	141	2	.	.	PUNCT
taxlaw-2826	142	1	§	§	PROPN
taxlaw-2826	142	2	1.501(c)(3)-1(d)(2	1.501(c)(3)-1(d)(2	NUM
taxlaw-2826	142	3	)	)	PUNCT
taxlaw-2826	142	4	(	(	PUNCT
taxlaw-2826	142	5	as	as	SCONJ
taxlaw-2826	142	6	amended	amend	VERB
taxlaw-2826	142	7	in	in	ADP
taxlaw-2826	142	8	2014	2014	NUM
taxlaw-2826	142	9	)	)	PUNCT
taxlaw-2826	142	10	.	.	PUNCT
taxlaw-2826	143	1	7	7	NUM
taxlaw-2826	143	2	bittker	bittker	PROPN
taxlaw-2826	143	3	&	&	CCONJ
taxlaw-2826	143	4	lokken	lokken	PROPN
taxlaw-2826	143	5	,	,	PUNCT
taxlaw-2826	143	6	supra	supra	PROPN
taxlaw-2826	143	7	note	note	PROPN
taxlaw-2826	143	8	5	5	NUM
taxlaw-2826	143	9	,	,	PUNCT
taxlaw-2826	143	10	¶	¶	NUM
taxlaw-2826	143	11	100.2	100.2	NUM
taxlaw-2826	143	12	.	.	PUNCT
taxlaw-2826	143	13	8	8	NUM
taxlaw-2826	143	14	treas	trea	NOUN
taxlaw-2826	143	15	.	.	PUNCT
taxlaw-2826	144	1	reg	reg	PROPN
taxlaw-2826	144	2	.	.	PUNCT
taxlaw-2826	145	1	§	§	PROPN
taxlaw-2826	145	2	1.501(c)(3)–1(b	1.501(c)(3)–1(b	NUM
taxlaw-2826	145	3	)	)	PUNCT
taxlaw-2826	145	4	,	,	PUNCT
taxlaw-2826	145	5	(	(	PUNCT
taxlaw-2826	145	6	c	c	X
taxlaw-2826	145	7	)	)	PUNCT
taxlaw-2826	145	8	(	(	PUNCT
taxlaw-2826	145	9	as	as	SCONJ
taxlaw-2826	145	10	amended	amend	VERB
taxlaw-2826	145	11	in	in	ADP
taxlaw-2826	145	12	2014	2014	NUM
taxlaw-2826	145	13	)	)	PUNCT
taxlaw-2826	145	14	.	.	PUNCT
taxlaw-2826	146	1	9	9	NUM
taxlaw-2826	146	2	i.r.c	i.r.c	NOUN
taxlaw-2826	146	3	.	.	PUNCT
taxlaw-2826	147	1	§	§	PROPN
taxlaw-2826	147	2	501(c)(3	501(c)(3	NUM
taxlaw-2826	147	3	)	)	PUNCT
taxlaw-2826	147	4	(	(	PUNCT
taxlaw-2826	147	5	2012	2012	NUM
taxlaw-2826	147	6	)	)	PUNCT
taxlaw-2826	147	7	;	;	PUNCT
taxlaw-2826	147	8	see	see	VERB
taxlaw-2826	147	9	also	also	ADV
taxlaw-2826	147	10	i	i	PROPN
taxlaw-2826	147	11	d.	d.	PROPN
taxlaw-2826	147	12	§	§	PROPN
taxlaw-2826	147	13	4958	4958	NUM
taxlaw-2826	147	14	;	;	PUNCT
taxlaw-2826	147	15	treas	treas	PROPN
taxlaw-2826	147	16	.	.	PUNCT
taxlaw-2826	148	1	reg	reg	PROPN
taxlaw-2826	148	2	.	.	PUNCT
taxlaw-2826	149	1	§	§	PROPN
taxlaw-2826	149	2	1.501(c)(3)-1(f)(2)(ii	1.501(c)(3)-1(f)(2)(ii	NUM
taxlaw-2826	149	3	)	)	PUNCT
taxlaw-2826	149	4	(	(	PUNCT
taxlaw-2826	149	5	as	as	SCONJ
taxlaw-2826	149	6	amended	amend	VERB
taxlaw-2826	149	7	in	in	ADP
taxlaw-2826	149	8	2014	2014	NUM
taxlaw-2826	149	9	)	)	PUNCT
taxlaw-2826	149	10	.	.	PUNCT
taxlaw-2826	150	1	10	10	NUM
taxlaw-2826	150	2	i.r.c	i.r.c	NOUN
taxlaw-2826	150	3	.	.	PUNCT
taxlaw-2826	151	1	§	§	PROPN
taxlaw-2826	151	2	§	§	PROPN
taxlaw-2826	151	3	501(c)(3	501(c)(3	NUM
taxlaw-2826	151	4	)	)	PUNCT
taxlaw-2826	151	5	,	,	PUNCT
taxlaw-2826	151	6	4958	4958	NUM
taxlaw-2826	151	7	.	.	PUNCT
taxlaw-2826	152	1	(	(	PUNCT
taxlaw-2826	152	2	2012	2012	NUM
taxlaw-2826	152	3	)	)	PUNCT
taxlaw-2826	152	4	.	.	PUNCT
taxlaw-2826	153	1	11	11	NUM
taxlaw-2826	153	2	i.r.c	i.r.c	NOUN
taxlaw-2826	153	3	.	.	PUNCT
taxlaw-2826	154	1	§	§	PROPN
taxlaw-2826	154	2	501(c)(3	501(c)(3	NUM
taxlaw-2826	154	3	)	)	PUNCT
taxlaw-2826	154	4	(	(	PUNCT
taxlaw-2826	154	5	2012	2012	NUM
taxlaw-2826	154	6	)	)	PUNCT
taxlaw-2826	154	7	.	.	PUNCT
taxlaw-2826	155	1	see	see	VERB
taxlaw-2826	155	2	also	also	ADV
taxlaw-2826	155	3	lloyd	lloyd	PROPN
taxlaw-2826	155	4	hitoshi	hitoshi	PROPN
taxlaw-2826	155	5	mayer	mayer	PROPN
taxlaw-2826	155	6	&	&	CCONJ
taxlaw-2826	155	7	joseph	joseph	PROPN
taxlaw-2826	155	8	r.	r.	PROPN
taxlaw-2826	155	9	ganahl	ganahl	PROPN
taxlaw-2826	155	10	,	,	PUNCT
taxlaw-2826	155	11	taxing	tax	VERB
taxlaw-2826	155	12	social	social	ADJ
taxlaw-2826	155	13	enterprise	enterprise	NOUN
taxlaw-2826	155	14	,	,	PUNCT
taxlaw-2826	155	15	66	66	NUM
taxlaw-2826	155	16	stan	stan	PROPN
taxlaw-2826	155	17	.	.	PUNCT
taxlaw-2826	156	1	l.	l.	PROPN
taxlaw-2826	156	2	rev	rev	PROPN
taxlaw-2826	156	3	.	.	PROPN
taxlaw-2826	156	4	387	387	NUM
taxlaw-2826	156	5	,	,	PUNCT
taxlaw-2826	156	6	409	409	NUM
taxlaw-2826	156	7	(	(	PUNCT
taxlaw-2826	156	8	2014	2014	NUM
taxlaw-2826	156	9	)	)	PUNCT
taxlaw-2826	156	10	.	.	PUNCT
taxlaw-2826	157	1	12	12	NUM
taxlaw-2826	157	2	treas	trea	NOUN
taxlaw-2826	157	3	.	.	PUNCT
taxlaw-2826	158	1	reg	reg	PROPN
taxlaw-2826	158	2	.	.	PUNCT
taxlaw-2826	159	1	§	§	PROPN
taxlaw-2826	159	2	1.501(c)(3)-1(d)(1)(ii	1.501(c)(3)-1(d)(1)(ii	NUM
taxlaw-2826	159	3	)	)	PUNCT
taxlaw-2826	159	4	(	(	PUNCT
taxlaw-2826	159	5	as	as	SCONJ
taxlaw-2826	159	6	amended	amend	VERB
taxlaw-2826	159	7	in	in	ADP
taxlaw-2826	159	8	2014	2014	NUM
taxlaw-2826	159	9	)	)	PUNCT
taxlaw-2826	159	10	.	.	PUNCT
taxlaw-2826	160	1	13	13	NUM
taxlaw-2826	161	1	i	i	PRON
taxlaw-2826	161	2	d.	d.	PROPN
taxlaw-2826	161	3	14	14	NUM
taxlaw-2826	161	4	see	see	VERB
taxlaw-2826	161	5	,	,	PUNCT
taxlaw-2826	161	6	e.g.	e.g.	ADV
taxlaw-2826	161	7	,	,	PUNCT
taxlaw-2826	161	8	asmark	asmark	PROPN
taxlaw-2826	161	9	inst	inst	PROPN
taxlaw-2826	161	10	.	.	PROPN
taxlaw-2826	161	11	,	,	PUNCT
taxlaw-2826	161	12	inc	inc	PROPN
taxlaw-2826	161	13	.	.	PROPN
taxlaw-2826	162	1	v.	v.	ADP
taxlaw-2826	162	2	comm’r	comm’r	NOUN
taxlaw-2826	162	3	,	,	PUNCT
taxlaw-2826	162	4	101	101	NUM
taxlaw-2826	162	5	t.c.m	t.c.m	NOUN
taxlaw-2826	162	6	.	.	PUNCT
taxlaw-2826	163	1	(	(	PUNCT
taxlaw-2826	163	2	cch	cch	NOUN
taxlaw-2826	163	3	)	)	PUNCT
taxlaw-2826	163	4	1067	1067	NUM
taxlaw-2826	163	5	(	(	PUNCT
taxlaw-2826	163	6	2011	2011	NUM
taxlaw-2826	163	7	)	)	PUNCT
taxlaw-2826	163	8	.	.	PUNCT
taxlaw-2826	164	1	15	15	NUM
taxlaw-2826	164	2	nina	nina	PROPN
taxlaw-2826	164	3	j.	j.	PROPN
taxlaw-2826	164	4	crimm	crimm	PROPN
taxlaw-2826	164	5	,	,	PUNCT
taxlaw-2826	164	6	evolutionary	evolutionary	ADJ
taxlaw-2826	164	7	forces	force	NOUN
taxlaw-2826	164	8	:	:	PUNCT
taxlaw-2826	164	9	changes	change	NOUN
taxlaw-2826	164	10	in	in	ADP
taxlaw-2826	164	11	for	for	ADP
taxlaw-2826	164	12	-	-	PUNCT
taxlaw-2826	164	13	profit	profit	NOUN
taxlaw-2826	164	14	and	and	CCONJ
taxlaw-2826	164	15	not	not	PART
taxlaw-2826	164	16	-	-	PUNCT
taxlaw-2826	164	17	for	for	ADP
taxlaw-2826	164	18	-	-	PUNCT
taxlaw-2826	164	19	profit	profit	NOUN
taxlaw-2826	164	20	health	health	NOUN
taxlaw-2826	164	21	care	care	NOUN
taxlaw-2826	164	22	delivery	delivery	NOUN
taxlaw-2826	164	23	structures	structure	NOUN
taxlaw-2826	164	24	;	;	PUNCT
taxlaw-2826	164	25	a	a	DET
taxlaw-2826	164	26	regeneration	regeneration	NOUN
taxlaw-2826	164	27	of	of	ADP
taxlaw-2826	164	28	tax	tax	NOUN
taxlaw-2826	164	29	exemption	exemption	NOUN
taxlaw-2826	164	30	standards	standard	NOUN
taxlaw-2826	164	31	,	,	PUNCT
taxlaw-2826	164	32	37	37	NUM
taxlaw-2826	164	33	b.c	b.c	PROPN
taxlaw-2826	164	34	.	.	PROPN
taxlaw-2826	164	35	l.	l.	PROPN
taxlaw-2826	164	36	rev	rev	PROPN
taxlaw-2826	164	37	.	.	PROPN
taxlaw-2826	164	38	1	1	NUM
taxlaw-2826	164	39	,	,	PUNCT
taxlaw-2826	164	40	10–11	10–11	NUM
taxlaw-2826	164	41	(	(	PUNCT
taxlaw-2826	164	42	1995	1995	NUM
taxlaw-2826	164	43	)	)	PUNCT
taxlaw-2826	164	44	(	(	PUNCT
taxlaw-2826	164	45	citing	cite	VERB
taxlaw-2826	164	46	2014	2014	NUM
taxlaw-2826	164	47	]	]	PUNCT
taxlaw-2826	164	48	tax	tax	NOUN
taxlaw-2826	164	49	-	-	PUNCT
taxlaw-2826	164	50	exempt	exempt	ADJ
taxlaw-2826	164	51	hospitals	hospital	NOUN
taxlaw-2826	164	52	and	and	CCONJ
taxlaw-2826	164	53	their	their	PRON
taxlaw-2826	164	54	communities	community	NOUN
taxlaw-2826	164	55	39	39	NUM
taxlaw-2826	164	56	1913	1913	NUM
taxlaw-2826	164	57	income	income	NOUN
taxlaw-2826	164	58	tax	tax	NOUN
taxlaw-2826	164	59	statute	statute	NOUN
taxlaw-2826	164	60	,	,	PUNCT
taxlaw-2826	164	61	passed	pass	VERB
taxlaw-2826	164	62	,	,	PUNCT
taxlaw-2826	164	63	standard	standard	ADJ
taxlaw-2826	164	64	irs	irs	PROPN
taxlaw-2826	164	65	practice	practice	NOUN
taxlaw-2826	164	66	treated	treat	VERB
taxlaw-2826	164	67	hospitals	hospital	NOUN
taxlaw-2826	164	68	as	as	ADP
taxlaw-2826	164	69	charitable	charitable	ADJ
taxlaw-2826	164	70	and	and	CCONJ
taxlaw-2826	164	71	consequently	consequently	ADV
taxlaw-2826	164	72	as	as	ADP
taxlaw-2826	164	73	eligible	eligible	ADJ
taxlaw-2826	164	74	for	for	ADP
taxlaw-2826	164	75	tax	tax	NOUN
taxlaw-2826	164	76	exemption	exemption	NOUN
taxlaw-2826	164	77	.	.	PUNCT
taxlaw-2826	165	1	16	16	NUM
taxlaw-2826	165	2	however	however	ADV
taxlaw-2826	165	3	,	,	PUNCT
taxlaw-2826	165	4	as	as	SCONJ
taxlaw-2826	165	5	the	the	DET
taxlaw-2826	165	6	twentieth	twentieth	ADJ
taxlaw-2826	165	7	century	century	NOUN
taxlaw-2826	165	8	progressed	progress	VERB
taxlaw-2826	165	9	,	,	PUNCT
taxlaw-2826	165	10	hospitals	hospital	NOUN
taxlaw-2826	165	11	broadened	broaden	VERB
taxlaw-2826	165	12	their	their	PRON
taxlaw-2826	165	13	patient	patient	ADJ
taxlaw-2826	165	14	pool	pool	NOUN
taxlaw-2826	165	15	to	to	PART
taxlaw-2826	165	16	include	include	VERB
taxlaw-2826	165	17	more	more	ADJ
taxlaw-2826	165	18	non	non	ADJ
taxlaw-2826	165	19	-	-	ADJ
taxlaw-2826	165	20	indigent	indigent	ADJ
taxlaw-2826	165	21	patients	patient	NOUN
taxlaw-2826	165	22	and	and	CCONJ
taxlaw-2826	165	23	came	come	VERB
taxlaw-2826	165	24	to	to	PART
taxlaw-2826	165	25	rely	rely	VERB
taxlaw-2826	165	26	more	more	ADV
taxlaw-2826	165	27	heavily	heavily	ADV
taxlaw-2826	165	28	on	on	ADP
taxlaw-2826	165	29	paying	pay	VERB
taxlaw-2826	165	30	patients	patient	NOUN
taxlaw-2826	165	31	.	.	PUNCT
taxlaw-2826	166	1	17	17	NUM
taxlaw-2826	166	2	to	to	PART
taxlaw-2826	166	3	address	address	VERB
taxlaw-2826	166	4	the	the	DET
taxlaw-2826	166	5	problem	problem	NOUN
taxlaw-2826	166	6	of	of	ADP
taxlaw-2826	166	7	whether	whether	SCONJ
taxlaw-2826	166	8	hospitals	hospital	NOUN
taxlaw-2826	166	9	could	could	AUX
taxlaw-2826	166	10	still	still	ADV
taxlaw-2826	166	11	qualify	qualify	VERB
taxlaw-2826	166	12	for	for	ADP
taxlaw-2826	166	13	tax	tax	NOUN
taxlaw-2826	166	14	exemption	exemption	NOUN
taxlaw-2826	166	15	,	,	PUNCT
taxlaw-2826	166	16	in	in	ADP
taxlaw-2826	166	17	1953	1953	NUM
taxlaw-2826	166	18	the	the	DET
taxlaw-2826	166	19	irs	irs	PROPN
taxlaw-2826	166	20	issued	issue	VERB
taxlaw-2826	166	21	administrative	administrative	ADJ
taxlaw-2826	166	22	guidance	guidance	NOUN
taxlaw-2826	166	23	,	,	PUNCT
taxlaw-2826	166	24	rev	rev	PROPN
taxlaw-2826	166	25	.	.	PROPN
taxlaw-2826	166	26	rul	rul	PROPN
taxlaw-2826	166	27	.	.	PUNCT
taxlaw-2826	167	1	56	56	NUM
taxlaw-2826	167	2	-	-	SYM
taxlaw-2826	167	3	185	185	NUM
taxlaw-2826	167	4	.	.	PUNCT
taxlaw-2826	168	1	in	in	ADP
taxlaw-2826	168	2	this	this	DET
taxlaw-2826	168	3	ruling	ruling	NOUN
taxlaw-2826	168	4	,	,	PUNCT
taxlaw-2826	168	5	the	the	DET
taxlaw-2826	168	6	irs	irs	PROPN
taxlaw-2826	168	7	held	hold	VERB
taxlaw-2826	168	8	that	that	SCONJ
taxlaw-2826	168	9	hospitals	hospital	NOUN
taxlaw-2826	168	10	could	could	AUX
taxlaw-2826	168	11	be	be	AUX
taxlaw-2826	168	12	exempt	exempt	ADJ
taxlaw-2826	168	13	from	from	ADP
taxlaw-2826	168	14	tax	tax	NOUN
taxlaw-2826	168	15	if	if	SCONJ
taxlaw-2826	168	16	they	they	PRON
taxlaw-2826	168	17	met	meet	VERB
taxlaw-2826	168	18	several	several	ADJ
taxlaw-2826	168	19	criteria	criterion	NOUN
taxlaw-2826	168	20	.	.	PUNCT
taxlaw-2826	169	1	18	18	NUM
taxlaw-2826	169	2	most	most	ADV
taxlaw-2826	169	3	notably	notably	ADV
taxlaw-2826	169	4	,	,	PUNCT
taxlaw-2826	169	5	hospitals	hospital	NOUN
taxlaw-2826	169	6	had	have	VERB
taxlaw-2826	169	7	to	to	PART
taxlaw-2826	169	8	be	be	AUX
taxlaw-2826	169	9	“	"	PUNCT
taxlaw-2826	169	10	operated	operate	VERB
taxlaw-2826	169	11	to	to	ADP
taxlaw-2826	169	12	the	the	DET
taxlaw-2826	169	13	extent	extent	NOUN
taxlaw-2826	169	14	of	of	ADP
taxlaw-2826	169	15	[	[	X
taxlaw-2826	169	16	their	their	PRON
taxlaw-2826	169	17	]	]	X
taxlaw-2826	169	18	financial	financial	ADJ
taxlaw-2826	169	19	ability	ability	NOUN
taxlaw-2826	169	20	for	for	ADP
taxlaw-2826	169	21	those	those	PRON
taxlaw-2826	169	22	not	not	PART
taxlaw-2826	169	23	able	able	ADJ
taxlaw-2826	169	24	to	to	PART
taxlaw-2826	169	25	pay	pay	VERB
taxlaw-2826	169	26	for	for	ADP
taxlaw-2826	169	27	the	the	DET
taxlaw-2826	169	28	services	service	NOUN
taxlaw-2826	169	29	rendered	render	VERB
taxlaw-2826	169	30	and	and	CCONJ
taxlaw-2826	169	31	not	not	PART
taxlaw-2826	169	32	exclusively	exclusively	ADV
taxlaw-2826	169	33	for	for	ADP
taxlaw-2826	169	34	those	those	PRON
taxlaw-2826	169	35	who	who	PRON
taxlaw-2826	169	36	are	be	AUX
taxlaw-2826	169	37	able	able	ADJ
taxlaw-2826	169	38	and	and	CCONJ
taxlaw-2826	169	39	expected	expect	VERB
taxlaw-2826	169	40	to	to	PART
taxlaw-2826	169	41	pay	pay	VERB
taxlaw-2826	169	42	.	.	PUNCT
taxlaw-2826	169	43	”	"	PUNCT
taxlaw-2826	170	1	19	19	NUM
taxlaw-2826	170	2	the	the	DET
taxlaw-2826	170	3	ruling	ruling	NOUN
taxlaw-2826	170	4	clarified	clarify	VERB
taxlaw-2826	170	5	that	that	SCONJ
taxlaw-2826	170	6	,	,	PUNCT
taxlaw-2826	170	7	although	although	SCONJ
taxlaw-2826	170	8	they	they	PRON
taxlaw-2826	170	9	could	could	AUX
taxlaw-2826	170	10	charge	charge	VERB
taxlaw-2826	170	11	patients	patient	NOUN
taxlaw-2826	170	12	for	for	ADP
taxlaw-2826	170	13	services	service	NOUN
taxlaw-2826	170	14	if	if	SCONJ
taxlaw-2826	170	15	the	the	DET
taxlaw-2826	170	16	patients	patient	NOUN
taxlaw-2826	170	17	were	be	AUX
taxlaw-2826	170	18	able	able	ADJ
taxlaw-2826	170	19	to	to	PART
taxlaw-2826	170	20	pay	pay	VERB
taxlaw-2826	170	21	,	,	PUNCT
taxlaw-2826	170	22	hospitals	hospital	NOUN
taxlaw-2826	170	23	would	would	AUX
taxlaw-2826	170	24	have	have	VERB
taxlaw-2826	170	25	to	to	PART
taxlaw-2826	170	26	use	use	VERB
taxlaw-2826	170	27	the	the	DET
taxlaw-2826	170	28	revenues	revenue	NOUN
taxlaw-2826	170	29	so	so	ADV
taxlaw-2826	170	30	earned	earn	VERB
taxlaw-2826	170	31	to	to	PART
taxlaw-2826	170	32	defray	defray	VERB
taxlaw-2826	170	33	operating	operating	NOUN
taxlaw-2826	170	34	expenses	expense	NOUN
taxlaw-2826	170	35	while	while	SCONJ
taxlaw-2826	170	36	not	not	PART
taxlaw-2826	170	37	denying	deny	VERB
taxlaw-2826	170	38	care	care	NOUN
taxlaw-2826	170	39	to	to	ADP
taxlaw-2826	170	40	individuals	individual	NOUN
taxlaw-2826	170	41	unable	unable	ADJ
taxlaw-2826	170	42	to	to	PART
taxlaw-2826	170	43	pay	pay	VERB
taxlaw-2826	170	44	.	.	PUNCT
taxlaw-2826	171	1	20	20	NUM
taxlaw-2826	171	2	in	in	ADP
taxlaw-2826	171	3	the	the	DET
taxlaw-2826	171	4	1960s	1960	NOUN
taxlaw-2826	171	5	,	,	PUNCT
taxlaw-2826	171	6	however	however	ADV
taxlaw-2826	171	7	,	,	PUNCT
taxlaw-2826	171	8	congress	congress	PROPN
taxlaw-2826	171	9	passed	pass	VERB
taxlaw-2826	171	10	two	two	NUM
taxlaw-2826	171	11	programs	program	NOUN
taxlaw-2826	171	12	designed	design	VERB
taxlaw-2826	171	13	to	to	PART
taxlaw-2826	171	14	pay	pay	VERB
taxlaw-2826	171	15	directly	directly	ADV
taxlaw-2826	171	16	for	for	ADP
taxlaw-2826	171	17	health	health	NOUN
taxlaw-2826	171	18	care	care	NOUN
taxlaw-2826	171	19	for	for	ADP
taxlaw-2826	171	20	the	the	DET
taxlaw-2826	171	21	needy	needy	ADJ
taxlaw-2826	171	22	:	:	PUNCT
taxlaw-2826	171	23	medicare	medicare	PROPN
taxlaw-2826	171	24	and	and	CCONJ
taxlaw-2826	171	25	medicaid	medicaid	PROPN
taxlaw-2826	171	26	.	.	PUNCT
taxlaw-2826	172	1	21	21	NUM
taxlaw-2826	172	2	irs	irs	PROPN
taxlaw-2826	172	3	staff	staff	NOUN
taxlaw-2826	172	4	believed	believe	VERB
taxlaw-2826	172	5	that	that	SCONJ
taxlaw-2826	172	6	because	because	SCONJ
taxlaw-2826	172	7	medicare	medicare	PROPN
taxlaw-2826	172	8	and	and	CCONJ
taxlaw-2826	172	9	medicaid	medicaid	PROPN
taxlaw-2826	172	10	would	would	AUX
taxlaw-2826	172	11	now	now	ADV
taxlaw-2826	172	12	cover	cover	VERB
taxlaw-2826	172	13	the	the	DET
taxlaw-2826	172	14	health	health	NOUN
taxlaw-2826	172	15	care	care	NOUN
taxlaw-2826	172	16	costs	cost	NOUN
taxlaw-2826	172	17	of	of	ADP
taxlaw-2826	172	18	the	the	DET
taxlaw-2826	172	19	poor	poor	ADJ
taxlaw-2826	172	20	,	,	PUNCT
taxlaw-2826	172	21	hospitals	hospital	NOUN
taxlaw-2826	172	22	should	should	AUX
taxlaw-2826	172	23	no	no	ADV
taxlaw-2826	172	24	longer	long	ADV
taxlaw-2826	172	25	have	have	VERB
taxlaw-2826	172	26	to	to	PART
taxlaw-2826	172	27	do	do	VERB
taxlaw-2826	172	28	so	so	ADV
taxlaw-2826	172	29	.	.	PUNCT
taxlaw-2826	173	1	22	22	NUM
taxlaw-2826	173	2	one	one	NUM
taxlaw-2826	173	3	staffer	staffer	NOUN
taxlaw-2826	173	4	later	later	ADV
taxlaw-2826	173	5	told	tell	VERB
taxlaw-2826	173	6	researchers	researcher	NOUN
taxlaw-2826	173	7	that	that	SCONJ
taxlaw-2826	173	8	“	"	PUNCT
taxlaw-2826	173	9	officials	official	NOUN
taxlaw-2826	173	10	at	at	ADP
taxlaw-2826	173	11	‘	'	PUNCT
taxlaw-2826	173	12	other	other	ADJ
taxlaw-2826	173	13	agencies	agency	NOUN
taxlaw-2826	173	14	’	'	PUNCT
taxlaw-2826	173	15	convinced	convince	VERB
taxlaw-2826	173	16	him	he	PRON
taxlaw-2826	173	17	that	that	SCONJ
taxlaw-2826	173	18	hospitals	hospital	NOUN
taxlaw-2826	173	19	would	would	AUX
taxlaw-2826	173	20	only	only	ADV
taxlaw-2826	173	21	care	care	VERB
taxlaw-2826	173	22	for	for	ADP
taxlaw-2826	173	23	the	the	DET
taxlaw-2826	173	24	poor	poor	ADJ
taxlaw-2826	173	25	if	if	SCONJ
taxlaw-2826	173	26	they	they	PRON
taxlaw-2826	173	27	participated	participate	VERB
taxlaw-2826	173	28	in	in	ADP
taxlaw-2826	173	29	medicare	medicare	PROPN
taxlaw-2826	173	30	and	and	CCONJ
taxlaw-2826	173	31	medicaid	medicaid	PROPN
taxlaw-2826	173	32	.	.	PUNCT
taxlaw-2826	173	33	”	"	PUNCT
taxlaw-2826	174	1	23	23	NUM
taxlaw-2826	174	2	as	as	ADP
taxlaw-2826	174	3	a	a	DET
taxlaw-2826	174	4	result	result	NOUN
taxlaw-2826	174	5	,	,	PUNCT
taxlaw-2826	174	6	he	he	PRON
taxlaw-2826	174	7	“	"	PUNCT
taxlaw-2826	174	8	concluded	conclude	VERB
taxlaw-2826	174	9	that	that	SCONJ
taxlaw-2826	174	10	existing	exist	VERB
taxlaw-2826	174	11	tax	tax	NOUN
taxlaw-2826	174	12	law	law	NOUN
taxlaw-2826	174	13	,	,	PUNCT
taxlaw-2826	174	14	with	with	ADP
taxlaw-2826	174	15	its	its	PRON
taxlaw-2826	174	16	requirement	requirement	NOUN
taxlaw-2826	174	17	of	of	ADP
taxlaw-2826	174	18	free	free	ADJ
taxlaw-2826	174	19	or	or	CCONJ
taxlaw-2826	174	20	below	below	ADP
taxlaw-2826	174	21	-	-	PUNCT
taxlaw-2826	174	22	cost	cost	NOUN
taxlaw-2826	174	23	care	care	NOUN
taxlaw-2826	174	24	,	,	PUNCT
taxlaw-2826	174	25	was	be	AUX
taxlaw-2826	174	26	obsolete	obsolete	ADJ
taxlaw-2826	174	27	.	.	PUNCT
taxlaw-2826	174	28	”	"	PUNCT
taxlaw-2826	175	1	24	24	NUM
taxlaw-2826	175	2	responding	respond	VERB
taxlaw-2826	175	3	to	to	ADP
taxlaw-2826	175	4	these	these	DET
taxlaw-2826	175	5	changes	change	NOUN
taxlaw-2826	175	6	in	in	ADP
taxlaw-2826	175	7	the	the	DET
taxlaw-2826	175	8	health	health	NOUN
taxlaw-2826	175	9	care	care	NOUN
taxlaw-2826	175	10	landscape	landscape	NOUN
taxlaw-2826	175	11	,	,	PUNCT
taxlaw-2826	175	12	the	the	DET
taxlaw-2826	175	13	irs	irs	PROPN
taxlaw-2826	175	14	in	in	ADP
taxlaw-2826	175	15	1969	1969	NUM
taxlaw-2826	175	16	issued	issue	VERB
taxlaw-2826	175	17	a	a	DET
taxlaw-2826	175	18	consequential	consequential	ADJ
taxlaw-2826	175	19	new	new	ADJ
taxlaw-2826	175	20	ruling	ruling	NOUN
taxlaw-2826	175	21	,	,	PUNCT
taxlaw-2826	175	22	rev	rev	PROPN
taxlaw-2826	175	23	.	.	PROPN
taxlaw-2826	175	24	rul	rul	PROPN
taxlaw-2826	175	25	.	.	PUNCT
taxlaw-2826	176	1	69	69	NUM
taxlaw-2826	176	2	-	-	SYM
taxlaw-2826	176	3	545	545	NUM
taxlaw-2826	176	4	,	,	PUNCT
taxlaw-2826	176	5	25	25	NUM
taxlaw-2826	176	6	in	in	ADP
taxlaw-2826	176	7	which	which	PRON
taxlaw-2826	176	8	,	,	PUNCT
taxlaw-2826	176	9	the	the	DET
taxlaw-2826	176	10	irs	irs	PROPN
taxlaw-2826	176	11	adopted	adopt	VERB
taxlaw-2826	176	12	what	what	PRON
taxlaw-2826	176	13	has	have	AUX
taxlaw-2826	176	14	come	come	VERB
taxlaw-2826	176	15	to	to	PART
taxlaw-2826	176	16	be	be	AUX
taxlaw-2826	176	17	known	know	VERB
taxlaw-2826	176	18	as	as	ADP
taxlaw-2826	176	19	the	the	DET
taxlaw-2826	176	20	community	community	NOUN
taxlaw-2826	176	21	benefit	benefit	NOUN
taxlaw-2826	176	22	standard	standard	NOUN
taxlaw-2826	176	23	.	.	PUNCT
taxlaw-2826	177	1	26	26	NUM
taxlaw-2826	177	2	under	under	ADP
taxlaw-2826	177	3	this	this	DET
taxlaw-2826	177	4	standard	standard	NOUN
taxlaw-2826	177	5	,	,	PUNCT
taxlaw-2826	177	6	hospitals	hospital	NOUN
taxlaw-2826	177	7	could	could	AUX
taxlaw-2826	177	8	charles	charles	PROPN
taxlaw-2826	177	9	rosenberg	rosenberg	PROPN
taxlaw-2826	177	10	,	,	PUNCT
taxlaw-2826	177	11	the	the	DET
taxlaw-2826	177	12	care	care	NOUN
taxlaw-2826	177	13	of	of	ADP
taxlaw-2826	177	14	strangers	stranger	NOUN
taxlaw-2826	177	15	:	:	PUNCT
taxlaw-2826	177	16	the	the	DET
taxlaw-2826	177	17	rise	rise	NOUN
taxlaw-2826	177	18	of	of	ADP
taxlaw-2826	177	19	america	america	PROPN
taxlaw-2826	177	20	’s	’s	PART
taxlaw-2826	177	21	hospital	hospital	NOUN
taxlaw-2826	177	22	system	system	NOUN
taxlaw-2826	177	23	5	5	NUM
taxlaw-2826	177	24	,	,	PUNCT
taxlaw-2826	177	25	18	18	NUM
taxlaw-2826	177	26	,	,	PUNCT
taxlaw-2826	177	27	116–65	116–65	NUM
taxlaw-2826	177	28	(	(	PUNCT
taxlaw-2826	177	29	1987	1987	NUM
taxlaw-2826	177	30	)	)	PUNCT
taxlaw-2826	177	31	)	)	PUNCT
taxlaw-2826	177	32	;	;	PUNCT
taxlaw-2826	177	33	marshall	marshall	PROPN
taxlaw-2826	177	34	w.	w.	PROPN
taxlaw-2826	177	35	raffel	raffel	PROPN
taxlaw-2826	177	36	&	&	CCONJ
taxlaw-2826	177	37	norma	norma	PROPN
taxlaw-2826	177	38	k.	k.	PROPN
taxlaw-2826	177	39	raffel	raffel	PROPN
taxlaw-2826	177	40	,	,	PUNCT
taxlaw-2826	177	41	the	the	DET
taxlaw-2826	177	42	u.s	u.s	PROPN
taxlaw-2826	177	43	.	.	PROPN
taxlaw-2826	177	44	health	health	NOUN
taxlaw-2826	177	45	system	system	NOUN
taxlaw-2826	177	46	:	:	PUNCT
taxlaw-2826	177	47	origins	origin	NOUN
taxlaw-2826	177	48	and	and	CCONJ
taxlaw-2826	177	49	functions	function	NOUN
taxlaw-2826	177	50	241–46	241–46	NUM
taxlaw-2826	177	51	(	(	PUNCT
taxlaw-2826	177	52	3d	3d	NUM
taxlaw-2826	177	53	ed	ed	NOUN
taxlaw-2826	177	54	.	.	PROPN
taxlaw-2826	177	55	1980	1980	NUM
taxlaw-2826	177	56	)	)	PUNCT
taxlaw-2826	177	57	;	;	PUNCT
taxlaw-2826	177	58	stanley	stanley	PROPN
taxlaw-2826	177	59	joel	joel	PROPN
taxlaw-2826	177	60	reiser	reiser	PROPN
taxlaw-2826	177	61	,	,	PUNCT
taxlaw-2826	177	62	medicine	medicine	NOUN
taxlaw-2826	177	63	and	and	CCONJ
taxlaw-2826	177	64	the	the	DET
taxlaw-2826	177	65	reign	reign	NOUN
taxlaw-2826	177	66	of	of	ADP
taxlaw-2826	177	67	technology	technology	NOUN
taxlaw-2826	177	68	152	152	NUM
taxlaw-2826	177	69	(	(	PUNCT
taxlaw-2826	177	70	1978	1978	NUM
taxlaw-2826	177	71	)	)	PUNCT
taxlaw-2826	177	72	;	;	PUNCT
taxlaw-2826	177	73	paul	paul	PROPN
taxlaw-2826	177	74	starr	starr	PROPN
taxlaw-2826	177	75	,	,	PUNCT
taxlaw-2826	177	76	the	the	DET
taxlaw-2826	177	77	social	social	ADJ
taxlaw-2826	177	78	transformation	transformation	NOUN
taxlaw-2826	177	79	of	of	ADP
taxlaw-2826	177	80	american	american	ADJ
taxlaw-2826	177	81	medicine	medicine	PROPN
taxlaw-2826	177	82	145–79	145–79	PROPN
taxlaw-2826	177	83	,	,	PUNCT
taxlaw-2826	177	84	(	(	PUNCT
taxlaw-2826	177	85	1982	1982	NUM
taxlaw-2826	177	86	)	)	PUNCT
taxlaw-2826	177	87	;	;	PUNCT
taxlaw-2826	177	88	william	william	PROPN
taxlaw-2826	177	89	h.	h.	PROPN
taxlaw-2826	177	90	williams	williams	PROPN
taxlaw-2826	177	91	,	,	PUNCT
taxlaw-2826	177	92	america	america	PROPN
taxlaw-2826	177	93	’s	’s	PART
taxlaw-2826	177	94	first	first	ADJ
taxlaw-2826	177	95	hospital	hospital	NOUN
taxlaw-2826	177	96	:	:	PUNCT
taxlaw-2826	177	97	the	the	DET
taxlaw-2826	177	98	pennsylvania	pennsylvania	PROPN
taxlaw-2826	177	99	hospital	hospital	PROPN
taxlaw-2826	177	100	,	,	PUNCT
taxlaw-2826	177	101	1751	1751	NUM
taxlaw-2826	177	102	-	-	SYM
taxlaw-2826	177	103	1841	1841	NUM
taxlaw-2826	177	104	,	,	PUNCT
taxlaw-2826	177	105	at	at	ADP
taxlaw-2826	177	106	2	2	NUM
taxlaw-2826	177	107	(	(	PUNCT
taxlaw-2826	177	108	1976	1976	NUM
taxlaw-2826	177	109	)	)	PUNCT
taxlaw-2826	177	110	;	;	PUNCT
taxlaw-2826	177	111	robert	robert	PROPN
taxlaw-2826	177	112	s.	s.	PROPN
taxlaw-2826	177	113	bromberg	bromberg	PROPN
taxlaw-2826	177	114	,	,	PUNCT
taxlaw-2826	177	115	the	the	DET
taxlaw-2826	177	116	charitable	charitable	ADJ
taxlaw-2826	177	117	hospital	hospital	NOUN
taxlaw-2826	177	118	,	,	PUNCT
taxlaw-2826	177	119	20	20	NUM
taxlaw-2826	177	120	cath	cath	NOUN
taxlaw-2826	177	121	.	.	PUNCT
taxlaw-2826	178	1	u.	u.	PROPN
taxlaw-2826	178	2	l.	l.	PROPN
taxlaw-2826	178	3	rev	rev	PROPN
taxlaw-2826	178	4	.	.	PROPN
taxlaw-2826	178	5	237	237	NUM
taxlaw-2826	178	6	,	,	PUNCT
taxlaw-2826	178	7	239	239	NUM
taxlaw-2826	178	8	(	(	PUNCT
taxlaw-2826	178	9	1970	1970	NUM
taxlaw-2826	178	10	)	)	PUNCT
taxlaw-2826	178	11	;	;	PUNCT
taxlaw-2826	178	12	henry	henry	PROPN
taxlaw-2826	178	13	hansmann	hansmann	PROPN
taxlaw-2826	178	14	,	,	PUNCT
taxlaw-2826	178	15	the	the	DET
taxlaw-2826	178	16	evolving	evolve	VERB
taxlaw-2826	178	17	law	law	NOUN
taxlaw-2826	178	18	of	of	ADP
taxlaw-2826	178	19	nonprofit	nonprofit	ADJ
taxlaw-2826	178	20	organizations	organization	NOUN
taxlaw-2826	178	21	:	:	PUNCT
taxlaw-2826	178	22	do	do	AUX
taxlaw-2826	178	23	current	current	ADJ
taxlaw-2826	178	24	trends	trend	NOUN
taxlaw-2826	178	25	make	make	VERB
taxlaw-2826	178	26	good	good	ADJ
taxlaw-2826	178	27	policy	policy	NOUN
taxlaw-2826	178	28	?	?	PUNCT
taxlaw-2826	178	29	,	,	PUNCT
taxlaw-2826	179	1	39	39	NUM
taxlaw-2826	179	2	case	case	NOUN
taxlaw-2826	179	3	w.	w.	NOUN
taxlaw-2826	179	4	res	res	PROPN
taxlaw-2826	179	5	.	.	PUNCT
taxlaw-2826	180	1	l.	l.	PROPN
taxlaw-2826	180	2	rev	rev	PROPN
taxlaw-2826	180	3	.	.	PROPN
taxlaw-2826	180	4	807	807	NUM
taxlaw-2826	180	5	,	,	PUNCT
taxlaw-2826	180	6	810–11	810–11	NUM
taxlaw-2826	180	7	(	(	PUNCT
taxlaw-2826	180	8	1988	1988	NUM
taxlaw-2826	180	9	-	-	SYM
taxlaw-2826	180	10	89	89	NUM
taxlaw-2826	180	11	)	)	PUNCT
taxlaw-2826	180	12	;	;	PUNCT
taxlaw-2826	180	13	rosemary	rosemary	PROPN
taxlaw-2826	180	14	stevens	stevens	PROPN
taxlaw-2826	180	15	,	,	PUNCT
taxlaw-2826	180	16	“	"	PUNCT
taxlaw-2826	180	17	a	a	DET
taxlaw-2826	180	18	poor	poor	ADJ
taxlaw-2826	180	19	sort	sort	NOUN
taxlaw-2826	180	20	of	of	ADP
taxlaw-2826	180	21	memory	memory	NOUN
taxlaw-2826	180	22	”	"	PUNCT
taxlaw-2826	180	23	:	:	PUNCT
taxlaw-2826	180	24	voluntary	voluntary	ADJ
taxlaw-2826	180	25	hospitals	hospital	NOUN
taxlaw-2826	180	26	and	and	CCONJ
taxlaw-2826	180	27	government	government	NOUN
taxlaw-2826	180	28	before	before	ADP
taxlaw-2826	180	29	the	the	DET
taxlaw-2826	180	30	depression	depression	NOUN
taxlaw-2826	180	31	,	,	PUNCT
taxlaw-2826	180	32	60	60	NUM
taxlaw-2826	180	33	milbank	milbank	PROPN
taxlaw-2826	180	34	memorial	memorial	PROPN
taxlaw-2826	180	35	fund	fund	PROPN
taxlaw-2826	180	36	q.	q.	PROPN
taxlaw-2826	180	37	:	:	PUNCT
taxlaw-2826	180	38	health	health	PROPN
taxlaw-2826	180	39	&	&	CCONJ
taxlaw-2826	180	40	society	society	PROPN
taxlaw-2826	180	41	551	551	NUM
taxlaw-2826	180	42	,	,	PUNCT
taxlaw-2826	180	43	552–55	552–55	NUM
taxlaw-2826	180	44	(	(	PUNCT
taxlaw-2826	180	45	1982	1982	NUM
taxlaw-2826	180	46	)	)	PUNCT
taxlaw-2826	180	47	.	.	PUNCT
taxlaw-2826	181	1	16	16	NUM
taxlaw-2826	181	2	see	see	VERB
taxlaw-2826	181	3	,	,	PUNCT
taxlaw-2826	181	4	e.g.	e.g.	ADV
taxlaw-2826	181	5	,	,	PUNCT
taxlaw-2826	181	6	crimm	crimm	NOUN
taxlaw-2826	181	7	,	,	PUNCT
taxlaw-2826	181	8	supra	supra	PROPN
taxlaw-2826	181	9	note	note	NOUN
taxlaw-2826	181	10	15	15	NUM
taxlaw-2826	181	11	,	,	PUNCT
taxlaw-2826	181	12	at	at	ADP
taxlaw-2826	181	13	n.140	n.140	PROPN
taxlaw-2826	181	14	(	(	PUNCT
taxlaw-2826	181	15	citing	cite	VERB
taxlaw-2826	181	16	i.t	i.t	PROPN
taxlaw-2826	181	17	.	.	PROPN
taxlaw-2826	181	18	2421	2421	NUM
taxlaw-2826	181	19	,	,	PUNCT
taxlaw-2826	181	20	7	7	NUM
taxlaw-2826	181	21	-	-	SYM
taxlaw-2826	181	22	2	2	NUM
taxlaw-2826	181	23	c.b	c.b	PROPN
taxlaw-2826	181	24	.	.	PROPN
taxlaw-2826	181	25	150	150	NUM
taxlaw-2826	181	26	(	(	PUNCT
taxlaw-2826	181	27	1928	1928	NUM
taxlaw-2826	181	28	)	)	PUNCT
taxlaw-2826	181	29	)	)	PUNCT
taxlaw-2826	181	30	.	.	PUNCT
taxlaw-2826	182	1	17	17	NUM
taxlaw-2826	182	2	gabriel	gabriel	PROPN
taxlaw-2826	182	3	o.	o.	PROPN
taxlaw-2826	182	4	aitsebaomo	aitsebaomo	PROPN
taxlaw-2826	182	5	,	,	PUNCT
taxlaw-2826	182	6	the	the	DET
taxlaw-2826	182	7	nonprofit	nonprofit	ADJ
taxlaw-2826	182	8	hospital	hospital	NOUN
taxlaw-2826	182	9	:	:	PUNCT
taxlaw-2826	182	10	a	a	DET
taxlaw-2826	182	11	call	call	NOUN
taxlaw-2826	182	12	for	for	ADP
taxlaw-2826	182	13	new	new	ADJ
taxlaw-2826	182	14	national	national	ADJ
taxlaw-2826	182	15	guidance	guidance	NOUN
taxlaw-2826	182	16	requiring	require	VERB
taxlaw-2826	182	17	minimum	minimum	ADJ
taxlaw-2826	182	18	annual	annual	ADJ
taxlaw-2826	182	19	charity	charity	NOUN
taxlaw-2826	182	20	care	care	NOUN
taxlaw-2826	182	21	to	to	PART
taxlaw-2826	182	22	qualify	qualify	VERB
taxlaw-2826	182	23	for	for	ADP
taxlaw-2826	182	24	federal	federal	ADJ
taxlaw-2826	182	25	tax	tax	NOUN
taxlaw-2826	182	26	exemption	exemption	NOUN
taxlaw-2826	182	27	,	,	PUNCT
taxlaw-2826	182	28	26	26	NUM
taxlaw-2826	182	29	campbell	campbell	PROPN
taxlaw-2826	182	30	l.	l.	PROPN
taxlaw-2826	182	31	rev	rev	PROPN
taxlaw-2826	182	32	.	.	PROPN
taxlaw-2826	182	33	75	75	NUM
taxlaw-2826	182	34	,	,	PUNCT
taxlaw-2826	182	35	86	86	NUM
taxlaw-2826	182	36	(	(	PUNCT
taxlaw-2826	182	37	2004	2004	NUM
taxlaw-2826	182	38	)	)	PUNCT
taxlaw-2826	182	39	(	(	PUNCT
taxlaw-2826	182	40	citing	cite	VERB
taxlaw-2826	182	41	j.	j.	PROPN
taxlaw-2826	182	42	rogers	rogers	PROPN
taxlaw-2826	182	43	hollingsworth	hollingsworth	PROPN
taxlaw-2826	182	44	&	&	CCONJ
taxlaw-2826	182	45	ellen	ellen	PROPN
taxlaw-2826	182	46	jane	jane	PROPN
taxlaw-2826	182	47	hollingsworth	hollingsworth	PROPN
taxlaw-2826	182	48	,	,	PUNCT
taxlaw-2826	182	49	controversy	controversy	NOUN
taxlaw-2826	182	50	about	about	ADP
taxlaw-2826	182	51	american	american	ADJ
taxlaw-2826	182	52	hospitals	hospital	NOUN
taxlaw-2826	182	53	:	:	PUNCT
taxlaw-2826	182	54	funding	funding	NOUN
taxlaw-2826	182	55	,	,	PUNCT
taxlaw-2826	182	56	ownership	ownership	NOUN
taxlaw-2826	182	57	,	,	PUNCT
taxlaw-2826	182	58	and	and	CCONJ
taxlaw-2826	182	59	performance	performance	NOUN
taxlaw-2826	182	60	66–67	66–67	NUM
taxlaw-2826	182	61	(	(	PUNCT
taxlaw-2826	182	62	1987	1987	NUM
taxlaw-2826	182	63	)	)	PUNCT
taxlaw-2826	182	64	)	)	PUNCT
taxlaw-2826	182	65	.	.	PUNCT
taxlaw-2826	183	1	18	18	NUM
taxlaw-2826	183	2	rev	rev	X
taxlaw-2826	183	3	.	.	PUNCT
taxlaw-2826	183	4	rul	rul	NOUN
taxlaw-2826	183	5	.	.	PUNCT
taxlaw-2826	184	1	56	56	NUM
taxlaw-2826	184	2	-	-	SYM
taxlaw-2826	184	3	185	185	NUM
taxlaw-2826	184	4	,	,	PUNCT
taxlaw-2826	184	5	1956	1956	NUM
taxlaw-2826	184	6	-	-	SYM
taxlaw-2826	184	7	1	1	NUM
taxlaw-2826	184	8	c.b	c.b	PROPN
taxlaw-2826	184	9	.	.	PROPN
taxlaw-2826	185	1	202	202	NUM
taxlaw-2826	185	2	.	.	NUM
taxlaw-2826	185	3	19	19	NUM
taxlaw-2826	186	1	i	i	NOUN
taxlaw-2826	186	2	d.	d.	PROPN
taxlaw-2826	186	3	20	20	NUM
taxlaw-2826	187	1	i	i	PRON
taxlaw-2826	187	2	d.	d.	PROPN
taxlaw-2826	187	3	21	21	NUM
taxlaw-2826	187	4	john	john	PROPN
taxlaw-2826	187	5	d.	d.	PROPN
taxlaw-2826	187	6	colombo	colombo	PROPN
taxlaw-2826	187	7	,	,	PUNCT
taxlaw-2826	187	8	the	the	DET
taxlaw-2826	187	9	role	role	NOUN
taxlaw-2826	187	10	of	of	ADP
taxlaw-2826	187	11	access	access	NOUN
taxlaw-2826	187	12	in	in	ADP
taxlaw-2826	187	13	charitable	charitable	ADJ
taxlaw-2826	187	14	tax	tax	NOUN
taxlaw-2826	187	15	exemption	exemption	NOUN
taxlaw-2826	187	16	,	,	PUNCT
taxlaw-2826	187	17	82	82	NUM
taxlaw-2826	187	18	wash	wash	NOUN
taxlaw-2826	187	19	.	.	PUNCT
taxlaw-2826	188	1	u.	u.	PROPN
taxlaw-2826	188	2	l.q	l.q	PROPN
taxlaw-2826	188	3	.	.	PROPN
taxlaw-2826	188	4	343	343	NUM
taxlaw-2826	188	5	,	,	PUNCT
taxlaw-2826	188	6	348	348	NUM
taxlaw-2826	188	7	(	(	PUNCT
taxlaw-2826	188	8	2004	2004	NUM
taxlaw-2826	188	9	)	)	PUNCT
taxlaw-2826	188	10	.	.	PUNCT
taxlaw-2826	189	1	22	22	NUM
taxlaw-2826	190	1	i	i	PRON
taxlaw-2826	190	2	d.	d.	PROPN
taxlaw-2826	190	3	at	at	ADP
taxlaw-2826	190	4	348	348	NUM
taxlaw-2826	190	5	-	-	SYM
taxlaw-2826	190	6	349	349	NUM
taxlaw-2826	190	7	.	.	PUNCT
taxlaw-2826	190	8	23	23	NUM
taxlaw-2826	191	1	i	i	PRON
taxlaw-2826	191	2	d.	d.	NOUN
taxlaw-2826	191	3	at	at	ADP
taxlaw-2826	191	4	348	348	NUM
taxlaw-2826	191	5	(	(	PUNCT
taxlaw-2826	191	6	citing	cite	VERB
taxlaw-2826	191	7	daniel	daniel	PROPN
taxlaw-2826	191	8	m.	m.	PROPN
taxlaw-2826	191	9	fox	fox	PROPN
taxlaw-2826	191	10	&	&	CCONJ
taxlaw-2826	191	11	daniel	daniel	PROPN
taxlaw-2826	191	12	c.	c.	PROPN
taxlaw-2826	191	13	schaffer	schaffer	PROPN
taxlaw-2826	191	14	,	,	PUNCT
taxlaw-2826	191	15	tax	tax	NOUN
taxlaw-2826	191	16	administration	administration	NOUN
taxlaw-2826	191	17	as	as	ADP
taxlaw-2826	191	18	health	health	NOUN
taxlaw-2826	191	19	policy	policy	NOUN
taxlaw-2826	191	20	:	:	PUNCT
taxlaw-2826	191	21	hospitals	hospital	NOUN
taxlaw-2826	191	22	,	,	PUNCT
taxlaw-2826	191	23	the	the	DET
taxlaw-2826	191	24	internal	internal	ADJ
taxlaw-2826	191	25	revenue	revenue	NOUN
taxlaw-2826	191	26	service	service	NOUN
taxlaw-2826	191	27	,	,	PUNCT
taxlaw-2826	191	28	and	and	CCONJ
taxlaw-2826	191	29	the	the	DET
taxlaw-2826	191	30	courts	court	NOUN
taxlaw-2826	191	31	,	,	PUNCT
taxlaw-2826	191	32	16	16	NUM
taxlaw-2826	191	33	j.	j.	PROPN
taxlaw-2826	191	34	health	health	PROPN
taxlaw-2826	191	35	pol	pol	PROPN
taxlaw-2826	191	36	.	.	PROPN
taxlaw-2826	191	37	,	,	PUNCT
taxlaw-2826	191	38	pol’y	pol’y	NOUN
taxlaw-2826	191	39	&	&	CCONJ
taxlaw-2826	191	40	l.	l.	PROPN
taxlaw-2826	191	41	251	251	NUM
taxlaw-2826	191	42	,	,	PUNCT
taxlaw-2826	191	43	261–62	261–62	NUM
taxlaw-2826	191	44	(	(	PUNCT
taxlaw-2826	191	45	1991	1991	NUM
taxlaw-2826	191	46	)	)	PUNCT
taxlaw-2826	191	47	)	)	PUNCT
taxlaw-2826	191	48	.	.	PUNCT
taxlaw-2826	192	1	24	24	NUM
taxlaw-2826	192	2	fox	fox	PROPN
taxlaw-2826	192	3	&	&	CCONJ
taxlaw-2826	192	4	schaffer	schaffer	PROPN
taxlaw-2826	192	5	,	,	PUNCT
taxlaw-2826	192	6	supra	supra	PROPN
taxlaw-2826	192	7	note	note	NOUN
taxlaw-2826	192	8	23	23	NUM
taxlaw-2826	192	9	at	at	ADP
taxlaw-2826	192	10	261–62	261–62	NUM
taxlaw-2826	192	11	.	.	PUNCT
taxlaw-2826	193	1	25	25	NUM
taxlaw-2826	193	2	rev	rev	VERB
taxlaw-2826	193	3	.	.	PUNCT
taxlaw-2826	193	4	rul	rul	NOUN
taxlaw-2826	193	5	.	.	PUNCT
taxlaw-2826	194	1	69	69	NUM
taxlaw-2826	194	2	-	-	SYM
taxlaw-2826	194	3	545	545	NUM
taxlaw-2826	194	4	,	,	PUNCT
taxlaw-2826	194	5	1969	1969	NUM
taxlaw-2826	194	6	-	-	SYM
taxlaw-2826	194	7	2	2	NUM
taxlaw-2826	194	8	c.b	c.b	PROPN
taxlaw-2826	194	9	.	.	PROPN
taxlaw-2826	194	10	117	117	NUM
taxlaw-2826	194	11	.	.	X
taxlaw-2826	194	12	26	26	NUM
taxlaw-2826	195	1	i	i	PRON
taxlaw-2826	195	2	d.	d.	PROPN
taxlaw-2826	195	3	for	for	ADP
taxlaw-2826	195	4	use	use	NOUN
taxlaw-2826	195	5	of	of	ADP
taxlaw-2826	195	6	the	the	DET
taxlaw-2826	195	7	term	term	NOUN
taxlaw-2826	195	8	“	"	PUNCT
taxlaw-2826	195	9	community	community	NOUN
taxlaw-2826	195	10	benefit	benefit	NOUN
taxlaw-2826	195	11	standard	standard	NOUN
taxlaw-2826	195	12	”	"	PUNCT
taxlaw-2826	195	13	and	and	CCONJ
taxlaw-2826	195	14	information	information	NOUN
taxlaw-2826	195	15	about	about	ADP
taxlaw-2826	195	16	how	how	SCONJ
taxlaw-2826	195	17	it	it	PRON
taxlaw-2826	195	18	has	have	AUX
taxlaw-2826	195	19	taken	take	VERB
taxlaw-2826	195	20	hold	hold	NOUN
taxlaw-2826	195	21	,	,	PUNCT
taxlaw-2826	195	22	see	see	VERB
taxlaw-2826	195	23	,	,	PUNCT
taxlaw-2826	195	24	eefor	eefor	ADP
taxlaw-2826	195	25	example	example	NOUN
taxlaw-2826	195	26	,	,	PUNCT
taxlaw-2826	195	27	james	james	PROPN
taxlaw-2826	195	28	j.	j.	PROPN
taxlaw-2826	195	29	fishman	fishman	PROPN
taxlaw-2826	195	30	&	&	CCONJ
taxlaw-2826	195	31	stephen	stephen	PROPN
taxlaw-2826	195	32	schwarz	schwarz	PROPN
taxlaw-2826	195	33	,	,	PUNCT
taxlaw-2826	195	34	nonprofit	nonprofit	ADJ
taxlaw-2826	195	35	organizations	organization	NOUN
taxlaw-2826	195	36	cases	case	NOUN
taxlaw-2826	195	37	&	&	CCONJ
taxlaw-2826	195	38	materials	material	NOUN
taxlaw-2826	195	39	384–85	384–85	NOUN
taxlaw-2826	195	40	(	(	PUNCT
taxlaw-2826	195	41	2d	2d	NOUN
taxlaw-2826	195	42	ed	ed	NOUN
taxlaw-2826	195	43	.	.	PROPN
taxlaw-2826	195	44	2000	2000	NUM
taxlaw-2826	195	45	)	)	PUNCT
taxlaw-2826	195	46	;	;	PUNCT
taxlaw-2826	195	47	thomas	thomas	PROPN
taxlaw-2826	195	48	k.	k.	PROPN
taxlaw-2826	195	49	hyatt	hyatt	PROPN
taxlaw-2826	195	50	&	&	CCONJ
taxlaw-2826	195	51	bruce	bruce	PROPN
taxlaw-2826	195	52	r.	r.	PROPN
taxlaw-2826	195	53	hopkins	hopkins	PROPN
taxlaw-2826	195	54	,	,	PUNCT
taxlaw-2826	195	55	the	the	DET
taxlaw-2826	195	56	law	law	NOUN
taxlaw-2826	195	57	of	of	ADP
taxlaw-2826	195	58	tax	tax	NOUN
taxlaw-2826	195	59	-	-	PUNCT
taxlaw-2826	195	60	exempt	exempt	ADJ
taxlaw-2826	195	61	healthcare	healthcare	NOUN
taxlaw-2826	195	62	organizations	organization	NOUN
taxlaw-2826	195	63	15	15	NUM
taxlaw-2826	195	64	,	,	PUNCT
taxlaw-2826	195	65	529–32	529–32	PROPN
taxlaw-2826	195	66	(	(	PUNCT
taxlaw-2826	195	67	2d	2d	PROPN
taxlaw-2826	195	68	ed	ed	NOUN
taxlaw-2826	195	69	.	.	PROPN
taxlaw-2826	195	70	2001	2001	NUM
taxlaw-2826	195	71	)	)	PUNCT
taxlaw-2826	195	72	;	;	PUNCT
taxlaw-2826	195	73	colombo	colombo	NOUN
taxlaw-2826	195	74	,	,	PUNCT
taxlaw-2826	195	75	supra	supra	PROPN
taxlaw-2826	195	76	note	note	PROPN
taxlaw-2826	195	77	21	21	NUM
taxlaw-2826	195	78	,	,	PUNCT
taxlaw-2826	195	79	at	at	ADP
taxlaw-2826	195	80	347	347	NUM
taxlaw-2826	195	81	;	;	PUNCT
taxlaw-2826	195	82	and	and	CCONJ
taxlaw-2826	195	83	crimm	crimm	NOUN
taxlaw-2826	195	84	,	,	PUNCT
taxlaw-2826	195	85	supra	supra	PROPN
taxlaw-2826	195	86	note	note	PROPN
taxlaw-2826	195	87	15	15	NUM
taxlaw-2826	195	88	,	,	PUNCT
taxlaw-2826	195	89	at	at	ADP
taxlaw-2826	195	90	44–45	44–45	NUM
taxlaw-2826	195	91	.	.	PUNCT
taxlaw-2826	196	1	40	40	NUM
taxlaw-2826	196	2	columbia	columbia	PROPN
taxlaw-2826	196	3	journal	journal	PROPN
taxlaw-2826	196	4	of	of	ADP
taxlaw-2826	196	5	tax	tax	NOUN
taxlaw-2826	196	6	law	law	NOUN
taxlaw-2826	197	1	[	[	X
taxlaw-2826	197	2	vol.6:33	vol.6:33	ADV
taxlaw-2826	197	3	qualify	qualify	VERB
taxlaw-2826	197	4	for	for	ADP
taxlaw-2826	197	5	tax	tax	NOUN
taxlaw-2826	197	6	exemption	exemption	NOUN
taxlaw-2826	197	7	even	even	ADV
taxlaw-2826	197	8	if	if	SCONJ
taxlaw-2826	197	9	they	they	PRON
taxlaw-2826	197	10	did	do	AUX
taxlaw-2826	197	11	not	not	PART
taxlaw-2826	197	12	offer	offer	VERB
taxlaw-2826	197	13	care	care	VERB
taxlaw-2826	197	14	to	to	ADP
taxlaw-2826	197	15	patients	patient	NOUN
taxlaw-2826	197	16	unable	unable	ADJ
taxlaw-2826	197	17	to	to	PART
taxlaw-2826	197	18	pay	pay	VERB
taxlaw-2826	197	19	.	.	PUNCT
taxlaw-2826	198	1	in	in	ADP
taxlaw-2826	198	2	fact	fact	NOUN
taxlaw-2826	198	3	,	,	PUNCT
taxlaw-2826	198	4	rev	rev	PROPN
taxlaw-2826	198	5	.	.	PROPN
taxlaw-2826	198	6	rul	rul	PROPN
taxlaw-2826	198	7	.	.	PUNCT
taxlaw-2826	199	1	69	69	NUM
taxlaw-2826	199	2	-	-	SYM
taxlaw-2826	199	3	545	545	NUM
taxlaw-2826	199	4	explicitly	explicitly	ADV
taxlaw-2826	199	5	“	"	PUNCT
taxlaw-2826	199	6	remove[d	remove[d	PROPN
taxlaw-2826	199	7	]	]	PUNCT
taxlaw-2826	199	8	”	"	PUNCT
taxlaw-2826	199	9	the	the	DET
taxlaw-2826	199	10	earlier	early	ADJ
taxlaw-2826	199	11	ruling	ruling	NOUN
taxlaw-2826	199	12	’s	’s	PART
taxlaw-2826	199	13	“	"	PUNCT
taxlaw-2826	199	14	requirements	requirement	NOUN
taxlaw-2826	199	15	relating	relate	VERB
taxlaw-2826	199	16	to	to	ADP
taxlaw-2826	199	17	caring	care	VERB
taxlaw-2826	199	18	for	for	ADP
taxlaw-2826	199	19	patients	patient	NOUN
taxlaw-2826	199	20	without	without	ADP
taxlaw-2826	199	21	charge	charge	NOUN
taxlaw-2826	199	22	or	or	CCONJ
taxlaw-2826	199	23	at	at	ADP
taxlaw-2826	199	24	rates	rate	NOUN
taxlaw-2826	199	25	below	below	ADP
taxlaw-2826	199	26	cost	cost	NOUN
taxlaw-2826	199	27	.	.	PUNCT
taxlaw-2826	199	28	”	"	PUNCT
taxlaw-2826	200	1	27	27	NUM
taxlaw-2826	200	2	instead	instead	ADV
taxlaw-2826	200	3	,	,	PUNCT
taxlaw-2826	200	4	the	the	DET
taxlaw-2826	200	5	1969	1969	NUM
taxlaw-2826	200	6	ruling	ruling	NOUN
taxlaw-2826	200	7	stated	state	VERB
taxlaw-2826	200	8	that	that	SCONJ
taxlaw-2826	200	9	,	,	PUNCT
taxlaw-2826	200	10	to	to	PART
taxlaw-2826	200	11	merit	merit	NOUN
taxlaw-2826	200	12	exemption	exemption	NOUN
taxlaw-2826	200	13	,	,	PUNCT
taxlaw-2826	200	14	hospitals	hospital	NOUN
taxlaw-2826	200	15	must	must	AUX
taxlaw-2826	200	16	provide	provide	VERB
taxlaw-2826	200	17	services	service	NOUN
taxlaw-2826	200	18	beneficial	beneficial	ADJ
taxlaw-2826	200	19	to	to	ADP
taxlaw-2826	200	20	their	their	PRON
taxlaw-2826	200	21	communities	community	NOUN
taxlaw-2826	200	22	.	.	PUNCT
taxlaw-2826	201	1	the	the	DET
taxlaw-2826	201	2	ruling	ruling	NOUN
taxlaw-2826	201	3	went	go	VERB
taxlaw-2826	201	4	on	on	ADP
taxlaw-2826	201	5	to	to	PART
taxlaw-2826	201	6	provide	provide	VERB
taxlaw-2826	201	7	an	an	DET
taxlaw-2826	201	8	illustrative	illustrative	ADJ
taxlaw-2826	201	9	and	and	CCONJ
taxlaw-2826	201	10	non	non	ADJ
taxlaw-2826	201	11	-	-	ADJ
taxlaw-2826	201	12	exhaustive	exhaustive	ADJ
taxlaw-2826	201	13	list	list	NOUN
taxlaw-2826	201	14	of	of	ADP
taxlaw-2826	201	15	factors	factor	NOUN
taxlaw-2826	201	16	that	that	PRON
taxlaw-2826	201	17	might	might	AUX
taxlaw-2826	201	18	distinguish	distinguish	VERB
taxlaw-2826	201	19	tax	tax	NOUN
taxlaw-2826	201	20	-	-	PUNCT
taxlaw-2826	201	21	exempt	exempt	ADJ
taxlaw-2826	201	22	hospitals	hospital	NOUN
taxlaw-2826	201	23	from	from	ADP
taxlaw-2826	201	24	their	their	PRON
taxlaw-2826	201	25	for	for	ADP
taxlaw-2826	201	26	-	-	PUNCT
taxlaw-2826	201	27	profit	profit	NOUN
taxlaw-2826	201	28	counterparts	counterpart	NOUN
taxlaw-2826	201	29	.	.	PUNCT
taxlaw-2826	202	1	these	these	DET
taxlaw-2826	202	2	distinguishing	distinguish	VERB
taxlaw-2826	202	3	factors	factor	NOUN
taxlaw-2826	202	4	included	include	VERB
taxlaw-2826	202	5	:	:	PUNCT
taxlaw-2826	202	6	(	(	PUNCT
taxlaw-2826	202	7	1	1	X
taxlaw-2826	202	8	)	)	PUNCT
taxlaw-2826	202	9	a	a	DET
taxlaw-2826	202	10	community	community	NOUN
taxlaw-2826	202	11	board	board	NOUN
taxlaw-2826	202	12	,	,	PUNCT
taxlaw-2826	202	13	(	(	PUNCT
taxlaw-2826	202	14	2	2	X
taxlaw-2826	202	15	)	)	PUNCT
taxlaw-2826	202	16	an	an	DET
taxlaw-2826	202	17	emergency	emergency	NOUN
taxlaw-2826	202	18	room	room	NOUN
taxlaw-2826	202	19	available	available	ADJ
taxlaw-2826	202	20	even	even	ADV
taxlaw-2826	202	21	to	to	ADP
taxlaw-2826	202	22	patients	patient	NOUN
taxlaw-2826	202	23	unable	unable	ADJ
taxlaw-2826	202	24	to	to	PART
taxlaw-2826	202	25	pay	pay	VERB
taxlaw-2826	202	26	,	,	PUNCT
taxlaw-2826	202	27	(	(	PUNCT
taxlaw-2826	202	28	3	3	X
taxlaw-2826	202	29	)	)	PUNCT
taxlaw-2826	202	30	a	a	DET
taxlaw-2826	202	31	medical	medical	ADJ
taxlaw-2826	202	32	staff	staff	NOUN
taxlaw-2826	202	33	open	open	ADJ
taxlaw-2826	202	34	to	to	ADP
taxlaw-2826	202	35	all	all	DET
taxlaw-2826	202	36	doctors	doctor	NOUN
taxlaw-2826	202	37	and	and	CCONJ
taxlaw-2826	202	38	(	(	PUNCT
taxlaw-2826	202	39	4	4	X
taxlaw-2826	202	40	)	)	PUNCT
taxlaw-2826	202	41	a	a	DET
taxlaw-2826	202	42	willingness	willingness	NOUN
taxlaw-2826	202	43	to	to	PART
taxlaw-2826	202	44	treat	treat	VERB
taxlaw-2826	202	45	recipients	recipient	NOUN
taxlaw-2826	202	46	of	of	ADP
taxlaw-2826	202	47	medicare	medicare	PROPN
taxlaw-2826	202	48	and	and	CCONJ
taxlaw-2826	202	49	medicaid	medicaid	PROPN
taxlaw-2826	202	50	.	.	PUNCT
taxlaw-2826	203	1	28	28	NUM
taxlaw-2826	203	2	from	from	ADP
taxlaw-2826	203	3	that	that	DET
taxlaw-2826	203	4	time	time	NOUN
taxlaw-2826	203	5	to	to	ADP
taxlaw-2826	203	6	the	the	DET
taxlaw-2826	203	7	present	present	NOUN
taxlaw-2826	203	8	,	,	PUNCT
taxlaw-2826	203	9	rev	rev	PROPN
taxlaw-2826	203	10	.	.	PROPN
taxlaw-2826	204	1	rul	rul	PROPN
taxlaw-2826	204	2	.	.	PUNCT
taxlaw-2826	205	1	69	69	NUM
taxlaw-2826	205	2	-	-	SYM
taxlaw-2826	205	3	545	545	NUM
taxlaw-2826	205	4	and	and	CCONJ
taxlaw-2826	205	5	its	its	PRON
taxlaw-2826	205	6	community	community	NOUN
taxlaw-2826	205	7	benefit	benefit	NOUN
taxlaw-2826	205	8	standard	standard	NOUN
taxlaw-2826	205	9	have	have	AUX
taxlaw-2826	205	10	defined	define	VERB
taxlaw-2826	205	11	the	the	DET
taxlaw-2826	205	12	basic	basic	ADJ
taxlaw-2826	205	13	legal	legal	ADJ
taxlaw-2826	205	14	requirements	requirement	NOUN
taxlaw-2826	205	15	for	for	ADP
taxlaw-2826	205	16	tax	tax	NOUN
taxlaw-2826	205	17	-	-	PUNCT
taxlaw-2826	205	18	exempt	exempt	ADJ
taxlaw-2826	205	19	hospitals	hospital	NOUN
taxlaw-2826	205	20	,	,	PUNCT
taxlaw-2826	205	21	as	as	SCONJ
taxlaw-2826	205	22	they	they	PRON
taxlaw-2826	205	23	do	do	VERB
taxlaw-2826	205	24	to	to	ADP
taxlaw-2826	205	25	this	this	DET
taxlaw-2826	205	26	day	day	NOUN
taxlaw-2826	205	27	.	.	PUNCT
taxlaw-2826	206	1	the	the	DET
taxlaw-2826	206	2	irs	irs	PROPN
taxlaw-2826	206	3	clarified	clarify	VERB
taxlaw-2826	206	4	the	the	DET
taxlaw-2826	206	5	1969	1969	NUM
taxlaw-2826	206	6	ruling	ruling	NOUN
taxlaw-2826	206	7	somewhat	somewhat	ADV
taxlaw-2826	206	8	in	in	ADP
taxlaw-2826	206	9	1983	1983	NUM
taxlaw-2826	206	10	,	,	PUNCT
taxlaw-2826	206	11	holding	hold	VERB
taxlaw-2826	206	12	that	that	SCONJ
taxlaw-2826	206	13	tax	tax	NOUN
taxlaw-2826	206	14	-	-	PUNCT
taxlaw-2826	206	15	exempt	exempt	ADJ
taxlaw-2826	206	16	hospitals	hospital	NOUN
taxlaw-2826	206	17	need	need	AUX
taxlaw-2826	206	18	not	not	PART
taxlaw-2826	206	19	provide	provide	VERB
taxlaw-2826	206	20	emergency	emergency	NOUN
taxlaw-2826	206	21	care	care	NOUN
taxlaw-2826	206	22	to	to	PART
taxlaw-2826	206	23	qualify	qualify	VERB
taxlaw-2826	206	24	for	for	ADP
taxlaw-2826	206	25	tax	tax	NOUN
taxlaw-2826	206	26	-	-	PUNCT
taxlaw-2826	206	27	exempt	exempt	ADJ
taxlaw-2826	206	28	status	status	NOUN
taxlaw-2826	206	29	.	.	PUNCT
taxlaw-2826	207	1	29	29	NUM
taxlaw-2826	207	2	since	since	SCONJ
taxlaw-2826	207	3	then	then	ADV
taxlaw-2826	207	4	,	,	PUNCT
taxlaw-2826	207	5	the	the	DET
taxlaw-2826	207	6	irs	irs	PROPN
taxlaw-2826	207	7	has	have	AUX
taxlaw-2826	207	8	issued	issue	VERB
taxlaw-2826	207	9	some	some	DET
taxlaw-2826	207	10	additional	additional	ADJ
taxlaw-2826	207	11	guidance	guidance	NOUN
taxlaw-2826	207	12	that	that	PRON
taxlaw-2826	207	13	provides	provide	VERB
taxlaw-2826	207	14	insight	insight	NOUN
taxlaw-2826	207	15	into	into	ADP
taxlaw-2826	207	16	the	the	DET
taxlaw-2826	207	17	agency	agency	NOUN
taxlaw-2826	207	18	’s	’s	PART
taxlaw-2826	207	19	understanding	understanding	NOUN
taxlaw-2826	207	20	of	of	ADP
taxlaw-2826	207	21	the	the	DET
taxlaw-2826	207	22	community	community	NOUN
taxlaw-2826	207	23	benefit	benefit	NOUN
taxlaw-2826	207	24	standard	standard	NOUN
taxlaw-2826	207	25	.	.	PUNCT
taxlaw-2826	208	1	perhaps	perhaps	ADV
taxlaw-2826	208	2	most	most	ADV
taxlaw-2826	208	3	surprisingly	surprisingly	ADV
taxlaw-2826	208	4	,	,	PUNCT
taxlaw-2826	208	5	in	in	ADP
taxlaw-2826	208	6	2001	2001	NUM
taxlaw-2826	208	7	the	the	DET
taxlaw-2826	208	8	irs	irs	PROPN
taxlaw-2826	208	9	issued	issue	VERB
taxlaw-2826	208	10	nonprecedential	nonprecedential	ADJ
taxlaw-2826	208	11	internal	internal	ADJ
taxlaw-2826	208	12	guidance	guidance	NOUN
taxlaw-2826	208	13	for	for	ADP
taxlaw-2826	208	14	field	field	NOUN
taxlaw-2826	208	15	agents	agent	NOUN
taxlaw-2826	208	16	auditing	audit	VERB
taxlaw-2826	208	17	tax	tax	NOUN
taxlaw-2826	208	18	-	-	PUNCT
taxlaw-2826	208	19	exempt	exempt	ADJ
taxlaw-2826	208	20	hospitals	hospital	NOUN
taxlaw-2826	208	21	that	that	PRON
taxlaw-2826	208	22	sheds	shed	VERB
taxlaw-2826	208	23	further	further	ADJ
taxlaw-2826	208	24	light	light	NOUN
taxlaw-2826	208	25	on	on	ADP
taxlaw-2826	208	26	the	the	DET
taxlaw-2826	208	27	agency	agency	NOUN
taxlaw-2826	208	28	’s	’s	PART
taxlaw-2826	208	29	views	view	NOUN
taxlaw-2826	208	30	about	about	ADP
taxlaw-2826	208	31	the	the	DET
taxlaw-2826	208	32	community	community	NOUN
taxlaw-2826	208	33	benefit	benefit	NOUN
taxlaw-2826	208	34	standard	standard	NOUN
taxlaw-2826	208	35	.	.	PUNCT
taxlaw-2826	209	1	30	30	NUM
taxlaw-2826	210	1	the	the	DET
taxlaw-2826	210	2	guidance	guidance	NOUN
taxlaw-2826	210	3	suggested	suggest	VERB
taxlaw-2826	210	4	that	that	SCONJ
taxlaw-2826	210	5	,	,	PUNCT
taxlaw-2826	210	6	rev	rev	PROPN
taxlaw-2826	210	7	.	.	PROPN
taxlaw-2826	210	8	rul	rul	PROPN
taxlaw-2826	210	9	.	.	PUNCT
taxlaw-2826	211	1	69	69	NUM
taxlaw-2826	211	2	-	-	SYM
taxlaw-2826	211	3	545	545	NUM
taxlaw-2826	211	4	notwithstanding	notwithstanding	ADV
taxlaw-2826	211	5	,	,	PUNCT
taxlaw-2826	211	6	the	the	DET
taxlaw-2826	211	7	irs	irs	PROPN
taxlaw-2826	211	8	believes	believe	VERB
taxlaw-2826	211	9	that	that	SCONJ
taxlaw-2826	211	10	the	the	DET
taxlaw-2826	211	11	community	community	NOUN
taxlaw-2826	211	12	benefit	benefit	NOUN
taxlaw-2826	211	13	standard	standard	NOUN
taxlaw-2826	211	14	does	do	AUX
taxlaw-2826	211	15	obligate	obligate	VERB
taxlaw-2826	211	16	tax	tax	NOUN
taxlaw-2826	211	17	-	-	PUNCT
taxlaw-2826	211	18	exempt	exempt	ADJ
taxlaw-2826	211	19	hospitals	hospital	NOUN
taxlaw-2826	211	20	to	to	PART
taxlaw-2826	211	21	provide	provide	VERB
taxlaw-2826	211	22	a	a	DET
taxlaw-2826	211	23	certain	certain	ADJ
taxlaw-2826	211	24	amount	amount	NOUN
taxlaw-2826	211	25	of	of	ADP
taxlaw-2826	211	26	care	care	NOUN
taxlaw-2826	211	27	for	for	ADP
taxlaw-2826	211	28	the	the	DET
taxlaw-2826	211	29	poor	poor	ADJ
taxlaw-2826	211	30	.	.	PUNCT
taxlaw-2826	212	1	31	31	NUM
taxlaw-2826	212	2	further	far	ADV
taxlaw-2826	212	3	,	,	PUNCT
taxlaw-2826	212	4	in	in	ADP
taxlaw-2826	212	5	another	another	DET
taxlaw-2826	212	6	internal	internal	ADJ
taxlaw-2826	212	7	document	document	NOUN
taxlaw-2826	212	8	,	,	PUNCT
taxlaw-2826	212	9	a	a	DET
taxlaw-2826	212	10	tax	tax	NOUN
taxlaw-2826	212	11	policy	policy	NOUN
taxlaw-2826	212	12	update	update	NOUN
taxlaw-2826	212	13	issued	issue	VERB
taxlaw-2826	212	14	in	in	ADP
taxlaw-2826	212	15	2002	2002	NUM
taxlaw-2826	212	16	,	,	PUNCT
taxlaw-2826	212	17	the	the	DET
taxlaw-2826	212	18	irs	irs	PROPN
taxlaw-2826	212	19	indicated	indicate	VERB
taxlaw-2826	212	20	that	that	SCONJ
taxlaw-2826	212	21	absent	absent	ADJ
taxlaw-2826	212	22	an	an	DET
taxlaw-2826	212	23	emergency	emergency	NOUN
taxlaw-2826	212	24	room	room	NOUN
taxlaw-2826	212	25	,	,	PUNCT
taxlaw-2826	212	26	a	a	DET
taxlaw-2826	212	27	hospital	hospital	NOUN
taxlaw-2826	212	28	policy	policy	NOUN
taxlaw-2826	212	29	regarding	regard	VERB
taxlaw-2826	212	30	charity	charity	NOUN
taxlaw-2826	212	31	care	care	NOUN
taxlaw-2826	212	32	is	be	AUX
taxlaw-2826	212	33	a	a	DET
taxlaw-2826	212	34	“	"	PUNCT
taxlaw-2826	212	35	highly	highly	ADV
taxlaw-2826	212	36	significant	significant	ADJ
taxlaw-2826	212	37	factor	factor	NOUN
taxlaw-2826	212	38	”	"	PUNCT
taxlaw-2826	212	39	in	in	ADP
taxlaw-2826	212	40	determining	determine	VERB
taxlaw-2826	212	41	whether	whether	SCONJ
taxlaw-2826	212	42	the	the	DET
taxlaw-2826	212	43	hospital	hospital	NOUN
taxlaw-2826	212	44	meets	meet	VERB
taxlaw-2826	212	45	the	the	DET
taxlaw-2826	212	46	community	community	NOUN
taxlaw-2826	212	47	benefit	benefit	NOUN
taxlaw-2826	212	48	standard	standard	NOUN
taxlaw-2826	212	49	,	,	PUNCT
taxlaw-2826	212	50	and	and	CCONJ
taxlaw-2826	212	51	that	that	SCONJ
taxlaw-2826	212	52	even	even	ADV
taxlaw-2826	212	53	without	without	ADP
taxlaw-2826	212	54	a	a	DET
taxlaw-2826	212	55	charity	charity	NOUN
taxlaw-2826	212	56	care	care	NOUN
taxlaw-2826	212	57	policy	policy	NOUN
taxlaw-2826	212	58	,	,	PUNCT
taxlaw-2826	212	59	exempt	exempt	ADJ
taxlaw-2826	212	60	hospitals	hospital	NOUN
taxlaw-2826	212	61	should	should	AUX
taxlaw-2826	212	62	provide	provide	VERB
taxlaw-2826	212	63	some	some	DET
taxlaw-2826	212	64	free	free	ADJ
taxlaw-2826	212	65	or	or	CCONJ
taxlaw-2826	212	66	discounted	discount	VERB
taxlaw-2826	212	67	care	care	NOUN
taxlaw-2826	212	68	.	.	PUNCT
taxlaw-2826	213	1	32	32	NUM
taxlaw-2826	214	1	although	although	SCONJ
taxlaw-2826	214	2	the	the	DET
taxlaw-2826	214	3	2002	2002	NUM
taxlaw-2826	214	4	document	document	NOUN
taxlaw-2826	214	5	is	be	AUX
taxlaw-2826	214	6	not	not	PART
taxlaw-2826	214	7	binding	bind	VERB
taxlaw-2826	214	8	legal	legal	ADJ
taxlaw-2826	214	9	authority	authority	NOUN
taxlaw-2826	214	10	,	,	PUNCT
taxlaw-2826	214	11	it	it	PRON
taxlaw-2826	214	12	does	do	AUX
taxlaw-2826	214	13	suggest	suggest	VERB
taxlaw-2826	214	14	that	that	SCONJ
taxlaw-2826	214	15	,	,	PUNCT
taxlaw-2826	214	16	when	when	SCONJ
taxlaw-2826	214	17	evaluating	evaluate	VERB
taxlaw-2826	214	18	whether	whether	SCONJ
taxlaw-2826	214	19	hospitals	hospital	NOUN
taxlaw-2826	214	20	qualify	qualify	VERB
taxlaw-2826	214	21	for	for	ADP
taxlaw-2826	214	22	exemption	exemption	NOUN
taxlaw-2826	214	23	,	,	PUNCT
taxlaw-2826	214	24	the	the	DET
taxlaw-2826	214	25	irs	irs	PROPN
taxlaw-2826	214	26	might	might	AUX
taxlaw-2826	214	27	in	in	ADP
taxlaw-2826	214	28	practice	practice	NOUN
taxlaw-2826	214	29	examine	examine	NOUN
taxlaw-2826	214	30	hospitals	hospital	NOUN
taxlaw-2826	214	31	’	'	PUNCT
taxlaw-2826	214	32	practices	practice	NOUN
taxlaw-2826	214	33	regarding	regard	VERB
taxlaw-2826	214	34	patients	patient	NOUN
taxlaw-2826	214	35	who	who	PRON
taxlaw-2826	214	36	are	be	AUX
taxlaw-2826	214	37	unable	unable	ADJ
taxlaw-2826	214	38	to	to	PART
taxlaw-2826	214	39	pay	pay	VERB
taxlaw-2826	214	40	.	.	PUNCT
taxlaw-2826	215	1	2	2	X
taxlaw-2826	215	2	.	.	X
taxlaw-2826	215	3	criticisms	criticism	NOUN
taxlaw-2826	215	4	of	of	ADP
taxlaw-2826	215	5	traditional	traditional	ADJ
taxlaw-2826	215	6	requirements	requirement	NOUN
taxlaw-2826	215	7	for	for	ADP
taxlaw-2826	215	8	tax	tax	NOUN
taxlaw-2826	215	9	-	-	PUNCT
taxlaw-2826	215	10	exempt	exempt	ADJ
taxlaw-2826	215	11	hospitals	hospital	NOUN
taxlaw-2826	215	12	the	the	DET
taxlaw-2826	215	13	irs	irs	PROPN
taxlaw-2826	215	14	’s	’s	PART
taxlaw-2826	215	15	longstanding	longstanding	ADJ
taxlaw-2826	215	16	approach	approach	NOUN
taxlaw-2826	215	17	to	to	ADP
taxlaw-2826	215	18	regulating	regulate	VERB
taxlaw-2826	215	19	tax	tax	NOUN
taxlaw-2826	215	20	-	-	PUNCT
taxlaw-2826	215	21	exempt	exempt	ADJ
taxlaw-2826	215	22	hospitals	hospital	NOUN
taxlaw-2826	215	23	,	,	PUNCT
taxlaw-2826	215	24	as	as	SCONJ
taxlaw-2826	215	25	embodied	embody	VERB
taxlaw-2826	215	26	in	in	ADP
taxlaw-2826	215	27	the	the	DET
taxlaw-2826	215	28	community	community	NOUN
taxlaw-2826	215	29	benefit	benefit	NOUN
taxlaw-2826	215	30	standard	standard	NOUN
taxlaw-2826	215	31	,	,	PUNCT
taxlaw-2826	215	32	has	have	AUX
taxlaw-2826	215	33	been	be	AUX
taxlaw-2826	215	34	controversial	controversial	ADJ
taxlaw-2826	215	35	since	since	SCONJ
taxlaw-2826	215	36	the	the	DET
taxlaw-2826	215	37	irs	irs	PROPN
taxlaw-2826	215	38	first	first	ADV
taxlaw-2826	215	39	set	set	VERB
taxlaw-2826	215	40	it	it	PRON
taxlaw-2826	215	41	forth	forth	ADV
taxlaw-2826	215	42	in	in	ADP
taxlaw-2826	215	43	rev	rev	PROPN
taxlaw-2826	215	44	.	.	PUNCT
taxlaw-2826	215	45	rul	rul	PROPN
taxlaw-2826	215	46	.	.	PUNCT
taxlaw-2826	216	1	69	69	NUM
taxlaw-2826	216	2	-	-	SYM
taxlaw-2826	216	3	545	545	NUM
taxlaw-2826	216	4	.	.	PUNCT
taxlaw-2826	217	1	while	while	SCONJ
taxlaw-2826	217	2	the	the	DET
taxlaw-2826	217	3	criticisms	criticism	NOUN
taxlaw-2826	217	4	have	have	AUX
taxlaw-2826	217	5	touched	touch	VERB
taxlaw-2826	217	6	on	on	ADP
taxlaw-2826	217	7	a	a	DET
taxlaw-2826	217	8	variety	variety	NOUN
taxlaw-2826	217	9	of	of	ADP
taxlaw-2826	217	10	issues	issue	NOUN
taxlaw-2826	217	11	,	,	PUNCT
taxlaw-2826	217	12	several	several	ADJ
taxlaw-2826	217	13	interlinked	interlinked	ADJ
taxlaw-2826	217	14	themes	theme	NOUN
taxlaw-2826	217	15	have	have	AUX
taxlaw-2826	217	16	emerged	emerge	VERB
taxlaw-2826	217	17	.	.	PUNCT
taxlaw-2826	218	1	in	in	ADP
taxlaw-2826	218	2	particular	particular	ADJ
taxlaw-2826	218	3	,	,	PUNCT
taxlaw-2826	218	4	critics	critic	NOUN
taxlaw-2826	218	5	have	have	AUX
taxlaw-2826	218	6	alleged	allege	VERB
taxlaw-2826	218	7	that	that	SCONJ
taxlaw-2826	218	8	the	the	DET
taxlaw-2826	218	9	community	community	NOUN
taxlaw-2826	218	10	benefit	benefit	NOUN
taxlaw-2826	218	11	standard	standard	NOUN
taxlaw-2826	218	12	is	be	AUX
taxlaw-2826	218	13	overly	overly	ADV
taxlaw-2826	218	14	vague	vague	ADJ
taxlaw-2826	218	15	and	and	CCONJ
taxlaw-2826	218	16	that	that	SCONJ
taxlaw-2826	218	17	it	it	PRON
taxlaw-2826	218	18	does	do	AUX
taxlaw-2826	218	19	not	not	PART
taxlaw-2826	218	20	impose	impose	VERB
taxlaw-2826	218	21	sufficient	sufficient	ADJ
taxlaw-2826	218	22	affirmative	affirmative	ADJ
taxlaw-2826	218	23	duties	duty	NOUN
taxlaw-2826	218	24	on	on	ADP
taxlaw-2826	218	25	tax	tax	NOUN
taxlaw-2826	218	26	-	-	PUNCT
taxlaw-2826	218	27	exempt	exempt	ADJ
taxlaw-2826	218	28	hospitals	hospital	NOUN
taxlaw-2826	218	29	.	.	PUNCT
taxlaw-2826	219	1	the	the	DET
taxlaw-2826	219	2	community	community	NOUN
taxlaw-2826	219	3	benefit	benefit	NOUN
taxlaw-2826	219	4	standard	standard	NOUN
taxlaw-2826	219	5	,	,	PUNCT
taxlaw-2826	219	6	many	many	ADJ
taxlaw-2826	219	7	observers	observer	NOUN
taxlaw-2826	219	8	have	have	AUX
taxlaw-2826	219	9	argued	argue	VERB
taxlaw-2826	219	10	,	,	PUNCT
taxlaw-2826	219	11	does	do	AUX
taxlaw-2826	219	12	not	not	PART
taxlaw-2826	219	13	adequately	adequately	ADV
taxlaw-2826	219	14	distinguish	distinguish	VERB
taxlaw-2826	219	15	tax	tax	NOUN
taxlaw-2826	219	16	-	-	PUNCT
taxlaw-2826	219	17	exempt	exempt	ADJ
taxlaw-2826	219	18	hospitals	hospital	NOUN
taxlaw-2826	219	19	from	from	ADP
taxlaw-2826	219	20	their	their	PRON
taxlaw-2826	219	21	for	for	ADP
taxlaw-2826	219	22	-	-	PUNCT
taxlaw-2826	219	23	profit	profit	NOUN
taxlaw-2826	219	24	counterparts	counterpart	NOUN
taxlaw-2826	219	25	.	.	PUNCT
taxlaw-2826	220	1	relatedly	relatedly	ADV
taxlaw-2826	220	2	,	,	PUNCT
taxlaw-2826	220	3	the	the	DET
taxlaw-2826	220	4	community	community	NOUN
taxlaw-2826	220	5	benefit	benefit	NOUN
taxlaw-2826	220	6	standard	standard	NOUN
taxlaw-2826	220	7	does	do	AUX
taxlaw-2826	220	8	not	not	PART
taxlaw-2826	220	9	differentiate	differentiate	VERB
taxlaw-2826	220	10	between	between	ADP
taxlaw-2826	220	11	tax	tax	NOUN
taxlaw-2826	220	12	-	-	PUNCT
taxlaw-2826	220	13	exempt	exempt	ADJ
taxlaw-2826	220	14	hospitals	hospital	NOUN
taxlaw-2826	220	15	that	that	PRON
taxlaw-2826	220	16	provide	provide	VERB
taxlaw-2826	220	17	significant	significant	ADJ
taxlaw-2826	220	18	financial	financial	ADJ
taxlaw-2826	220	19	aid	aid	NOUN
taxlaw-2826	220	20	to	to	ADP
taxlaw-2826	220	21	patients	patient	NOUN
taxlaw-2826	220	22	and	and	CCONJ
taxlaw-2826	220	23	tax	tax	NOUN
taxlaw-2826	220	24	27	27	NUM
taxlaw-2826	220	25	rev	rev	NOUN
taxlaw-2826	220	26	.	.	PUNCT
taxlaw-2826	220	27	rul	rul	NOUN
taxlaw-2826	220	28	.	.	PUNCT
taxlaw-2826	221	1	69	69	NUM
taxlaw-2826	221	2	-	-	SYM
taxlaw-2826	221	3	545	545	NUM
taxlaw-2826	221	4	,	,	PUNCT
taxlaw-2826	221	5	1969	1969	NUM
taxlaw-2826	221	6	-	-	SYM
taxlaw-2826	221	7	2	2	NUM
taxlaw-2826	221	8	c.b	c.b	PROPN
taxlaw-2826	221	9	.	.	PROPN
taxlaw-2826	221	10	117	117	NUM
taxlaw-2826	221	11	.	.	PUNCT
taxlaw-2826	221	12	28	28	NUM
taxlaw-2826	222	1	i	i	PRON
taxlaw-2826	222	2	d.	d.	PROPN
taxlaw-2826	222	3	29	29	NUM
taxlaw-2826	222	4	rev	rev	VERB
taxlaw-2826	222	5	.	.	PROPN
taxlaw-2826	223	1	rul	rul	PROPN
taxlaw-2826	223	2	.	.	PUNCT
taxlaw-2826	224	1	83	83	NUM
taxlaw-2826	224	2	-	-	SYM
taxlaw-2826	224	3	157	157	NUM
taxlaw-2826	224	4	,	,	PUNCT
taxlaw-2826	224	5	1983	1983	NUM
taxlaw-2826	224	6	-	-	SYM
taxlaw-2826	224	7	2	2	NUM
taxlaw-2826	224	8	c.b	c.b	PROPN
taxlaw-2826	224	9	.	.	PROPN
taxlaw-2826	224	10	94	94	NUM
taxlaw-2826	224	11	.	.	NOUN
taxlaw-2826	224	12	30	30	NUM
taxlaw-2826	224	13	i.r.s	i.r.	NOUN
taxlaw-2826	224	14	.	.	PUNCT
taxlaw-2826	225	1	nat’l	nat’l	PROPN
taxlaw-2826	225	2	office	office	NOUN
taxlaw-2826	225	3	field	field	NOUN
taxlaw-2826	225	4	serv	serv	X
taxlaw-2826	225	5	.	.	PUNCT
taxlaw-2826	225	6	mem	mem	PROPN
taxlaw-2826	225	7	.	.	PROPN
taxlaw-2826	225	8	,	,	PUNCT
taxlaw-2826	225	9	200110030	200110030	NUM
taxlaw-2826	225	10	,	,	PUNCT
taxlaw-2826	225	11	(	(	PUNCT
taxlaw-2826	225	12	feb	feb	X
taxlaw-2826	225	13	.	.	PROPN
taxlaw-2826	225	14	5	5	NUM
taxlaw-2826	225	15	,	,	PUNCT
taxlaw-2826	225	16	2001	2001	NUM
taxlaw-2826	225	17	)	)	PUNCT
taxlaw-2826	226	1	[	[	X
taxlaw-2826	226	2	hereinafter	hereinafter	NOUN
taxlaw-2826	226	3	fsa	fsa	PROPN
taxlaw-2826	226	4	200110030	200110030	NUM
taxlaw-2826	226	5	]	]	PUNCT
taxlaw-2826	226	6	.	.	PUNCT
taxlaw-2826	227	1	for	for	ADP
taxlaw-2826	227	2	discussion	discussion	NOUN
taxlaw-2826	227	3	of	of	ADP
taxlaw-2826	227	4	this	this	DET
taxlaw-2826	227	5	fsa	fsa	PROPN
taxlaw-2826	227	6	,	,	PUNCT
taxlaw-2826	227	7	see	see	VERB
taxlaw-2826	227	8	douglas	douglas	PROPN
taxlaw-2826	227	9	m.	m.	PROPN
taxlaw-2826	227	10	mancino	mancino	PROPN
taxlaw-2826	227	11	,	,	PUNCT
taxlaw-2826	227	12	the	the	DET
taxlaw-2826	227	13	impact	impact	NOUN
taxlaw-2826	227	14	of	of	ADP
taxlaw-2826	227	15	federal	federal	ADJ
taxlaw-2826	227	16	tax	tax	NOUN
taxlaw-2826	227	17	exemption	exemption	NOUN
taxlaw-2826	227	18	standards	standard	NOUN
taxlaw-2826	227	19	on	on	ADP
taxlaw-2826	227	20	health	health	NOUN
taxlaw-2826	227	21	care	care	NOUN
taxlaw-2826	227	22	policy	policy	NOUN
taxlaw-2826	227	23	and	and	CCONJ
taxlaw-2826	227	24	delivery	delivery	NOUN
taxlaw-2826	227	25	,	,	PUNCT
taxlaw-2826	227	26	15	15	NUM
taxlaw-2826	227	27	health	health	NOUN
taxlaw-2826	227	28	matrix	matrix	NOUN
taxlaw-2826	227	29	5	5	NUM
taxlaw-2826	227	30	(	(	PUNCT
taxlaw-2826	227	31	2005	2005	NUM
taxlaw-2826	227	32	)	)	PUNCT
taxlaw-2826	227	33	.	.	PUNCT
taxlaw-2826	228	1	31	31	NUM
taxlaw-2826	228	2	fsa	fsa	PROPN
taxlaw-2826	228	3	200110030	200110030	NUM
taxlaw-2826	228	4	,	,	PUNCT
taxlaw-2826	228	5	supra	supra	PROPN
taxlaw-2826	228	6	note	note	NOUN
taxlaw-2826	228	7	30	30	NUM
taxlaw-2826	228	8	.	.	PUNCT
taxlaw-2826	228	9	32	32	NUM
taxlaw-2826	228	10	lawrence	lawrence	PROPN
taxlaw-2826	228	11	m.	m.	PROPN
taxlaw-2826	228	12	brauer	brauer	PROPN
taxlaw-2826	228	13	et	et	PROPN
taxlaw-2826	228	14	al	al	PROPN
taxlaw-2826	228	15	.	.	PROPN
taxlaw-2826	228	16	,	,	PUNCT
taxlaw-2826	228	17	internal	internal	ADJ
taxlaw-2826	228	18	revenue	revenue	NOUN
taxlaw-2826	228	19	serv	serv	X
taxlaw-2826	228	20	.	.	PUNCT
taxlaw-2826	228	21	,	,	PUNCT
taxlaw-2826	228	22	exempt	exempt	ADJ
taxlaw-2826	228	23	organizations	organization	NOUN
taxlaw-2826	228	24	continuing	continue	VERB
taxlaw-2826	228	25	professional	professional	ADJ
taxlaw-2826	228	26	education	education	NOUN
taxlaw-2826	228	27	(	(	PUNCT
taxlaw-2826	228	28	cpe	cpe	PROPN
taxlaw-2826	228	29	)	)	PUNCT
taxlaw-2826	228	30	technical	technical	ADJ
taxlaw-2826	228	31	instruction	instruction	NOUN
taxlaw-2826	228	32	program	program	NOUN
taxlaw-2826	228	33	for	for	ADP
taxlaw-2826	228	34	fiscal	fiscal	ADJ
taxlaw-2826	228	35	year	year	NOUN
taxlaw-2826	228	36	2002	2002	NUM
taxlaw-2826	228	37	,	,	PUNCT
taxlaw-2826	228	38	topic	topic	NOUN
taxlaw-2826	228	39	d	d	NOUN
taxlaw-2826	228	40	:	:	PUNCT
taxlaw-2826	228	41	update	update	NOUN
taxlaw-2826	228	42	on	on	ADP
taxlaw-2826	228	43	health	health	NOUN
taxlaw-2826	228	44	care	care	NOUN
taxlaw-2826	228	45	173	173	NUM
taxlaw-2826	228	46	(	(	PUNCT
taxlaw-2826	228	47	2002	2002	NUM
taxlaw-2826	228	48	)	)	PUNCT
taxlaw-2826	228	49	,	,	PUNCT
taxlaw-2826	228	50	available	available	ADJ
taxlaw-2826	228	51	at	at	ADP
taxlaw-2826	228	52	http://www.irs.gov/pub/irs-tege/eotopicd02.pdf	http://www.irs.gov/pub/irs-tege/eotopicd02.pdf	PROPN
taxlaw-2826	228	53	.	.	PUNCT
taxlaw-2826	229	1	2014	2014	NUM
taxlaw-2826	229	2	]	]	PUNCT
taxlaw-2826	229	3	tax	tax	NOUN
taxlaw-2826	229	4	-	-	PUNCT
taxlaw-2826	229	5	exempt	exempt	ADJ
taxlaw-2826	229	6	hospitals	hospital	NOUN
taxlaw-2826	229	7	and	and	CCONJ
taxlaw-2826	229	8	their	their	PRON
taxlaw-2826	229	9	communities	community	NOUN
taxlaw-2826	229	10	41	41	NUM
taxlaw-2826	229	11	exempt	exempt	ADJ
taxlaw-2826	229	12	hospitals	hospital	NOUN
taxlaw-2826	229	13	that	that	PRON
taxlaw-2826	229	14	offer	offer	VERB
taxlaw-2826	229	15	very	very	ADV
taxlaw-2826	229	16	little	little	ADJ
taxlaw-2826	229	17	,	,	PUNCT
taxlaw-2826	229	18	or	or	CCONJ
taxlaw-2826	229	19	perhaps	perhaps	ADV
taxlaw-2826	229	20	none	none	NOUN
taxlaw-2826	229	21	at	at	ADV
taxlaw-2826	229	22	all	all	ADV
taxlaw-2826	229	23	.	.	PUNCT
taxlaw-2826	230	1	as	as	ADP
taxlaw-2826	230	2	a	a	DET
taxlaw-2826	230	3	result	result	NOUN
taxlaw-2826	230	4	,	,	PUNCT
taxlaw-2826	230	5	the	the	DET
taxlaw-2826	230	6	standard	standard	NOUN
taxlaw-2826	230	7	allows	allow	VERB
taxlaw-2826	230	8	hospitals	hospital	NOUN
taxlaw-2826	230	9	to	to	PART
taxlaw-2826	230	10	diverge	diverge	VERB
taxlaw-2826	230	11	substantially	substantially	ADV
taxlaw-2826	230	12	in	in	ADP
taxlaw-2826	230	13	terms	term	NOUN
taxlaw-2826	230	14	of	of	ADP
taxlaw-2826	230	15	how	how	SCONJ
taxlaw-2826	230	16	they	they	PRON
taxlaw-2826	230	17	treat	treat	VERB
taxlaw-2826	230	18	patients	patient	NOUN
taxlaw-2826	230	19	who	who	PRON
taxlaw-2826	230	20	are	be	AUX
taxlaw-2826	230	21	unable	unable	ADJ
taxlaw-2826	230	22	to	to	PART
taxlaw-2826	230	23	pay	pay	VERB
taxlaw-2826	230	24	.	.	PUNCT
taxlaw-2826	231	1	in	in	ADP
taxlaw-2826	231	2	recent	recent	ADJ
taxlaw-2826	231	3	decades	decade	NOUN
taxlaw-2826	231	4	,	,	PUNCT
taxlaw-2826	231	5	critics	critic	NOUN
taxlaw-2826	231	6	of	of	ADP
taxlaw-2826	231	7	the	the	DET
taxlaw-2826	231	8	community	community	NOUN
taxlaw-2826	231	9	benefit	benefit	NOUN
taxlaw-2826	231	10	standard	standard	NOUN
taxlaw-2826	231	11	have	have	AUX
taxlaw-2826	231	12	also	also	ADV
taxlaw-2826	231	13	contended	contend	VERB
taxlaw-2826	231	14	that	that	SCONJ
taxlaw-2826	231	15	it	it	PRON
taxlaw-2826	231	16	permits	permit	VERB
taxlaw-2826	231	17	financial	financial	ADJ
taxlaw-2826	231	18	policies	policy	NOUN
taxlaw-2826	231	19	that	that	PRON
taxlaw-2826	231	20	are	be	AUX
taxlaw-2826	231	21	not	not	PART
taxlaw-2826	231	22	appropriate	appropriate	ADJ
taxlaw-2826	231	23	for	for	ADP
taxlaw-2826	231	24	tax	tax	NOUN
taxlaw-2826	231	25	-	-	PUNCT
taxlaw-2826	231	26	exempt	exempt	ADJ
taxlaw-2826	231	27	hospitals	hospital	NOUN
taxlaw-2826	231	28	.	.	PUNCT
taxlaw-2826	232	1	the	the	DET
taxlaw-2826	232	2	following	follow	VERB
taxlaw-2826	232	3	part	part	NOUN
taxlaw-2826	232	4	1.b.ii	1.b.ii	NUM
taxlaw-2826	232	5	will	will	AUX
taxlaw-2826	232	6	briefly	briefly	ADV
taxlaw-2826	232	7	summarize	summarize	VERB
taxlaw-2826	232	8	some	some	PRON
taxlaw-2826	232	9	of	of	ADP
taxlaw-2826	232	10	these	these	DET
taxlaw-2826	232	11	common	common	ADJ
taxlaw-2826	232	12	criticisms	criticism	NOUN
taxlaw-2826	232	13	.	.	PUNCT
taxlaw-2826	233	1	one	one	NUM
taxlaw-2826	233	2	frequent	frequent	ADJ
taxlaw-2826	233	3	attack	attack	NOUN
taxlaw-2826	233	4	on	on	ADP
taxlaw-2826	233	5	the	the	DET
taxlaw-2826	233	6	community	community	NOUN
taxlaw-2826	233	7	benefit	benefit	NOUN
taxlaw-2826	233	8	standard	standard	ADJ
taxlaw-2826	233	9	centers	center	NOUN
taxlaw-2826	233	10	on	on	ADP
taxlaw-2826	233	11	its	its	PRON
taxlaw-2826	233	12	vagueness	vagueness	NOUN
taxlaw-2826	233	13	,	,	PUNCT
taxlaw-2826	233	14	or	or	CCONJ
taxlaw-2826	233	15	the	the	DET
taxlaw-2826	233	16	fact	fact	NOUN
taxlaw-2826	233	17	that	that	SCONJ
taxlaw-2826	233	18	it	it	PRON
taxlaw-2826	233	19	simply	simply	ADV
taxlaw-2826	233	20	does	do	AUX
taxlaw-2826	233	21	not	not	PART
taxlaw-2826	233	22	provide	provide	VERB
taxlaw-2826	233	23	hospitals	hospital	NOUN
taxlaw-2826	233	24	with	with	ADP
taxlaw-2826	233	25	enough	enough	ADJ
taxlaw-2826	233	26	guidance	guidance	NOUN
taxlaw-2826	233	27	about	about	ADP
taxlaw-2826	233	28	what	what	PRON
taxlaw-2826	233	29	they	they	PRON
taxlaw-2826	233	30	can	can	AUX
taxlaw-2826	233	31	and	and	CCONJ
taxlaw-2826	233	32	can	can	AUX
taxlaw-2826	233	33	not	not	PART
taxlaw-2826	233	34	do	do	VERB
taxlaw-2826	233	35	to	to	PART
taxlaw-2826	233	36	stay	stay	VERB
taxlaw-2826	233	37	exempt	exempt	ADJ
taxlaw-2826	233	38	.	.	PUNCT
taxlaw-2826	234	1	to	to	PART
taxlaw-2826	234	2	take	take	VERB
taxlaw-2826	234	3	just	just	ADV
taxlaw-2826	234	4	a	a	DET
taxlaw-2826	234	5	few	few	ADJ
taxlaw-2826	234	6	examples	example	NOUN
taxlaw-2826	234	7	,	,	PUNCT
taxlaw-2826	234	8	health	health	NOUN
taxlaw-2826	234	9	law	law	NOUN
taxlaw-2826	234	10	professor	professor	NOUN
taxlaw-2826	234	11	mary	mary	PROPN
taxlaw-2826	234	12	crossley	crossley	PROPN
taxlaw-2826	234	13	has	have	AUX
taxlaw-2826	234	14	written	write	VERB
taxlaw-2826	234	15	that	that	SCONJ
taxlaw-2826	234	16	“	"	PUNCT
taxlaw-2826	234	17	the	the	DET
taxlaw-2826	234	18	vagueness	vagueness	NOUN
taxlaw-2826	234	19	of	of	ADP
taxlaw-2826	234	20	the	the	DET
taxlaw-2826	234	21	existing	exist	VERB
taxlaw-2826	234	22	federal	federal	ADJ
taxlaw-2826	234	23	community	community	NOUN
taxlaw-2826	234	24	benefit	benefit	NOUN
taxlaw-2826	234	25	standard	standard	NOUN
taxlaw-2826	234	26	and	and	CCONJ
taxlaw-2826	234	27	its	its	PRON
taxlaw-2826	234	28	historically	historically	ADV
taxlaw-2826	234	29	lax	lax	ADJ
taxlaw-2826	234	30	enforcement	enforcement	NOUN
taxlaw-2826	234	31	mean	mean	VERB
taxlaw-2826	234	32	that	that	SCONJ
taxlaw-2826	234	33	we	we	PRON
taxlaw-2826	234	34	do	do	AUX
taxlaw-2826	234	35	not	not	PART
taxlaw-2826	234	36	really	really	ADV
taxlaw-2826	234	37	know	know	VERB
taxlaw-2826	234	38	what	what	PRON
taxlaw-2826	234	39	or	or	CCONJ
taxlaw-2826	234	40	how	how	SCONJ
taxlaw-2826	234	41	much	much	ADJ
taxlaw-2826	234	42	beneficial	beneficial	ADJ
taxlaw-2826	234	43	conduct	conduct	NOUN
taxlaw-2826	234	44	flows	flow	NOUN
taxlaw-2826	234	45	from	from	ADP
taxlaw-2826	234	46	the	the	DET
taxlaw-2826	234	47	tax	tax	NOUN
taxlaw-2826	234	48	exemption	exemption	NOUN
taxlaw-2826	234	49	and	and	CCONJ
taxlaw-2826	234	50	its	its	PRON
taxlaw-2826	234	51	forgone	forgone	NOUN
taxlaw-2826	234	52	revenue	revenue	NOUN
taxlaw-2826	234	53	,	,	PUNCT
taxlaw-2826	234	54	or	or	CCONJ
taxlaw-2826	234	55	whether	whether	SCONJ
taxlaw-2826	234	56	that	that	DET
taxlaw-2826	234	57	conduct	conduct	NOUN
taxlaw-2826	234	58	is	be	AUX
taxlaw-2826	234	59	closely	closely	ADV
taxlaw-2826	234	60	related	relate	VERB
taxlaw-2826	234	61	to	to	ADP
taxlaw-2826	234	62	improving	improve	VERB
taxlaw-2826	234	63	access	access	NOUN
taxlaw-2826	234	64	and	and	CCONJ
taxlaw-2826	234	65	health	health	NOUN
taxlaw-2826	234	66	outcomes	outcome	NOUN
taxlaw-2826	234	67	for	for	ADP
taxlaw-2826	234	68	the	the	DET
taxlaw-2826	234	69	uninsured	uninsured	ADJ
taxlaw-2826	234	70	or	or	CCONJ
taxlaw-2826	234	71	other	other	ADJ
taxlaw-2826	234	72	groups	group	NOUN
taxlaw-2826	234	73	.	.	PUNCT
taxlaw-2826	234	74	”	"	PUNCT
taxlaw-2826	235	1	33	33	NUM
taxlaw-2826	235	2	similarly	similarly	ADV
taxlaw-2826	235	3	,	,	PUNCT
taxlaw-2826	235	4	health	health	NOUN
taxlaw-2826	235	5	policy	policy	NOUN
taxlaw-2826	235	6	analysts	analyst	NOUN
taxlaw-2826	235	7	corey	corey	PROPN
taxlaw-2826	235	8	davis	davis	PROPN
taxlaw-2826	235	9	,	,	PUNCT
taxlaw-2826	235	10	jessica	jessica	PROPN
taxlaw-2826	235	11	curtis	curtis	PROPN
taxlaw-2826	235	12	,	,	PUNCT
taxlaw-2826	235	13	and	and	CCONJ
taxlaw-2826	235	14	anna	anna	PROPN
taxlaw-2826	235	15	dunbar	dunbar	PROPN
taxlaw-2826	235	16	-	-	PUNCT
taxlaw-2826	235	17	hester	hester	NOUN
taxlaw-2826	235	18	have	have	AUX
taxlaw-2826	235	19	written	write	VERB
taxlaw-2826	235	20	that	that	PRON
taxlaw-2826	235	21	,	,	PUNCT
taxlaw-2826	235	22	lacking	lack	VERB
taxlaw-2826	235	23	“	"	PUNCT
taxlaw-2826	235	24	clear	clear	ADJ
taxlaw-2826	235	25	or	or	CCONJ
taxlaw-2826	235	26	consistent	consistent	ADJ
taxlaw-2826	235	27	laws	law	NOUN
taxlaw-2826	235	28	governing	govern	VERB
taxlaw-2826	235	29	the	the	DET
taxlaw-2826	235	30	requirements	requirement	NOUN
taxlaw-2826	235	31	for	for	ADP
taxlaw-2826	235	32	achieving	achieve	VERB
taxlaw-2826	235	33	and	and	CCONJ
taxlaw-2826	235	34	maintaining	maintain	VERB
taxlaw-2826	235	35	nonprofit	nonprofit	ADJ
taxlaw-2826	235	36	status	status	NOUN
taxlaw-2826	235	37	,	,	PUNCT
taxlaw-2826	235	38	hospitals	hospital	NOUN
taxlaw-2826	235	39	have	have	AUX
taxlaw-2826	235	40	largely	largely	ADV
taxlaw-2826	235	41	been	be	AUX
taxlaw-2826	235	42	left	leave	VERB
taxlaw-2826	235	43	to	to	PART
taxlaw-2826	235	44	determine	determine	VERB
taxlaw-2826	235	45	for	for	ADP
taxlaw-2826	235	46	themselves	themselves	PRON
taxlaw-2826	235	47	what	what	DET
taxlaw-2826	235	48	activities	activity	NOUN
taxlaw-2826	235	49	qualify	qualify	VERB
taxlaw-2826	235	50	as	as	ADP
taxlaw-2826	235	51	community	community	NOUN
taxlaw-2826	235	52	benefit	benefit	NOUN
taxlaw-2826	235	53	.	.	PUNCT
taxlaw-2826	235	54	”	"	PUNCT
taxlaw-2826	236	1	34	34	NUM
taxlaw-2826	236	2	lawyer	lawyer	NOUN
taxlaw-2826	236	3	cecilia	cecilia	PROPN
taxlaw-2826	236	4	jardon	jardon	PROPN
taxlaw-2826	236	5	mcgregor	mcgregor	PROPN
taxlaw-2826	236	6	has	have	AUX
taxlaw-2826	236	7	also	also	ADV
taxlaw-2826	236	8	argued	argue	VERB
taxlaw-2826	236	9	that	that	SCONJ
taxlaw-2826	236	10	“	"	PUNCT
taxlaw-2826	236	11	[	[	X
taxlaw-2826	236	12	t]he	t]he	ADV
taxlaw-2826	236	13	lack	lack	NOUN
taxlaw-2826	236	14	of	of	ADP
taxlaw-2826	236	15	specific	specific	ADJ
taxlaw-2826	236	16	criteria	criterion	NOUN
taxlaw-2826	236	17	has	have	AUX
taxlaw-2826	236	18	been	be	AUX
taxlaw-2826	236	19	identified	identify	VERB
taxlaw-2826	236	20	as	as	ADP
taxlaw-2826	236	21	a	a	DET
taxlaw-2826	236	22	major	major	ADJ
taxlaw-2826	236	23	problem	problem	NOUN
taxlaw-2826	236	24	concerning	concern	VERB
taxlaw-2826	236	25	tax	tax	NOUN
taxlaw-2826	236	26	exemption	exemption	NOUN
taxlaw-2826	236	27	for	for	ADP
taxlaw-2826	236	28	non	non	ADJ
taxlaw-2826	236	29	-	-	ADJ
taxlaw-2826	236	30	profit	profit	ADJ
taxlaw-2826	236	31	health	health	NOUN
taxlaw-2826	236	32	care	care	NOUN
taxlaw-2826	236	33	organizations	organization	NOUN
taxlaw-2826	236	34	.	.	PUNCT
taxlaw-2826	236	35	”	"	PUNCT
taxlaw-2826	237	1	35	35	NUM
taxlaw-2826	237	2	in	in	ADP
taxlaw-2826	237	3	addition	addition	NOUN
taxlaw-2826	237	4	to	to	ADP
taxlaw-2826	237	5	the	the	DET
taxlaw-2826	237	6	vagueness	vagueness	NOUN
taxlaw-2826	237	7	critique	critique	NOUN
taxlaw-2826	237	8	,	,	PUNCT
taxlaw-2826	237	9	many	many	ADJ
taxlaw-2826	237	10	commentators	commentator	NOUN
taxlaw-2826	237	11	on	on	ADP
taxlaw-2826	237	12	the	the	DET
taxlaw-2826	237	13	community	community	NOUN
taxlaw-2826	237	14	benefit	benefit	NOUN
taxlaw-2826	237	15	standard	standard	NOUN
taxlaw-2826	237	16	have	have	AUX
taxlaw-2826	237	17	argued	argue	VERB
taxlaw-2826	237	18	that	that	SCONJ
taxlaw-2826	237	19	it	it	PRON
taxlaw-2826	237	20	does	do	AUX
taxlaw-2826	237	21	not	not	PART
taxlaw-2826	237	22	sufficiently	sufficiently	ADV
taxlaw-2826	237	23	distinguish	distinguish	VERB
taxlaw-2826	237	24	between	between	ADP
taxlaw-2826	237	25	tax	tax	NOUN
taxlaw-2826	237	26	-	-	PUNCT
taxlaw-2826	237	27	exempt	exempt	ADJ
taxlaw-2826	237	28	hospitals	hospital	NOUN
taxlaw-2826	237	29	and	and	CCONJ
taxlaw-2826	237	30	their	their	PRON
taxlaw-2826	237	31	for	for	ADP
taxlaw-2826	237	32	-	-	PUNCT
taxlaw-2826	237	33	profit	profit	NOUN
taxlaw-2826	237	34	counterparts	counterpart	NOUN
taxlaw-2826	237	35	.	.	PUNCT
taxlaw-2826	238	1	in	in	ADP
taxlaw-2826	238	2	practice	practice	NOUN
taxlaw-2826	238	3	,	,	PUNCT
taxlaw-2826	238	4	these	these	DET
taxlaw-2826	238	5	critics	critic	NOUN
taxlaw-2826	238	6	say	say	VERB
taxlaw-2826	238	7	,	,	PUNCT
taxlaw-2826	238	8	most	most	ADJ
taxlaw-2826	238	9	for	for	ADP
taxlaw-2826	238	10	-	-	PUNCT
taxlaw-2826	238	11	profit	profit	NOUN
taxlaw-2826	238	12	hospitals	hospital	NOUN
taxlaw-2826	238	13	could	could	AUX
taxlaw-2826	238	14	satisfy	satisfy	VERB
taxlaw-2826	238	15	the	the	DET
taxlaw-2826	238	16	community	community	NOUN
taxlaw-2826	238	17	benefit	benefit	NOUN
taxlaw-2826	238	18	standard	standard	NOUN
taxlaw-2826	238	19	just	just	ADV
taxlaw-2826	238	20	as	as	ADV
taxlaw-2826	238	21	easily	easily	ADV
taxlaw-2826	238	22	as	as	ADP
taxlaw-2826	238	23	a	a	DET
taxlaw-2826	238	24	tax	tax	NOUN
taxlaw-2826	238	25	-	-	PUNCT
taxlaw-2826	238	26	exempt	exempt	ADJ
taxlaw-2826	238	27	hospital	hospital	NOUN
taxlaw-2826	238	28	.	.	PUNCT
taxlaw-2826	239	1	most	most	ADV
taxlaw-2826	239	2	famously	famously	ADV
taxlaw-2826	239	3	,	,	PUNCT
taxlaw-2826	239	4	testifying	testify	VERB
taxlaw-2826	239	5	before	before	ADP
taxlaw-2826	239	6	the	the	DET
taxlaw-2826	239	7	ways	way	NOUN
taxlaw-2826	239	8	&	&	CCONJ
taxlaw-2826	239	9	means	mean	VERB
taxlaw-2826	239	10	committee	committee	NOUN
taxlaw-2826	239	11	in	in	ADP
taxlaw-2826	239	12	2005	2005	NUM
taxlaw-2826	239	13	,	,	PUNCT
taxlaw-2826	239	14	thenirs	thenirs	PROPN
taxlaw-2826	239	15	commissioner	commissioner	PROPN
taxlaw-2826	239	16	mark	mark	PROPN
taxlaw-2826	239	17	everson	everson	PROPN
taxlaw-2826	239	18	stated	state	VERB
taxlaw-2826	239	19	,	,	PUNCT
taxlaw-2826	239	20	“	"	PUNCT
taxlaw-2826	239	21	what	what	PRON
taxlaw-2826	239	22	we	we	PRON
taxlaw-2826	239	23	have	have	AUX
taxlaw-2826	239	24	seen	see	VERB
taxlaw-2826	239	25	since	since	SCONJ
taxlaw-2826	239	26	1969	1969	NUM
taxlaw-2826	239	27	has	have	AUX
taxlaw-2826	239	28	been	be	AUX
taxlaw-2826	239	29	a	a	DET
taxlaw-2826	239	30	convergence	convergence	NOUN
taxlaw-2826	239	31	of	of	ADP
taxlaw-2826	239	32	practices	practice	NOUN
taxlaw-2826	239	33	between	between	ADP
taxlaw-2826	239	34	the	the	DET
taxlaw-2826	239	35	for	for	ADP
taxlaw-2826	239	36	-	-	PUNCT
taxlaw-2826	239	37	profit	profit	NOUN
taxlaw-2826	239	38	and	and	CCONJ
taxlaw-2826	239	39	nonprofit	nonprofit	ADJ
taxlaw-2826	239	40	hospital	hospital	NOUN
taxlaw-2826	239	41	sectors	sector	NOUN
taxlaw-2826	239	42	,	,	PUNCT
taxlaw-2826	239	43	rendering	render	VERB
taxlaw-2826	239	44	it	it	PRON
taxlaw-2826	239	45	increasingly	increasingly	ADV
taxlaw-2826	239	46	difficult	difficult	ADJ
taxlaw-2826	239	47	to	to	PART
taxlaw-2826	239	48	differentiate	differentiate	VERB
taxlaw-2826	239	49	for	for	ADP
taxlaw-2826	239	50	-	-	PUNCT
taxlaw-2826	239	51	profit	profit	NOUN
taxlaw-2826	239	52	from	from	ADP
taxlaw-2826	239	53	not	not	PART
taxlaw-2826	239	54	-	-	PUNCT
taxlaw-2826	239	55	for	for	ADP
taxlaw-2826	239	56	-	-	PUNCT
taxlaw-2826	239	57	profit	profit	NOUN
taxlaw-2826	239	58	health	health	NOUN
taxlaw-2826	239	59	care	care	NOUN
taxlaw-2826	239	60	providers	provider	NOUN
taxlaw-2826	239	61	.	.	PUNCT
taxlaw-2826	239	62	”	"	PUNCT
taxlaw-2826	240	1	36	36	NUM
taxlaw-2826	240	2	making	make	VERB
taxlaw-2826	240	3	the	the	DET
taxlaw-2826	240	4	same	same	ADJ
taxlaw-2826	240	5	point	point	NOUN
taxlaw-2826	240	6	while	while	SCONJ
taxlaw-2826	240	7	arguing	argue	VERB
taxlaw-2826	240	8	that	that	SCONJ
taxlaw-2826	240	9	the	the	DET
taxlaw-2826	240	10	irs	irs	PROPN
taxlaw-2826	240	11	should	should	AUX
taxlaw-2826	240	12	replace	replace	VERB
taxlaw-2826	240	13	the	the	DET
taxlaw-2826	240	14	community	community	NOUN
taxlaw-2826	240	15	benefit	benefit	NOUN
taxlaw-2826	240	16	standard	standard	NOUN
taxlaw-2826	240	17	with	with	ADP
taxlaw-2826	240	18	a	a	DET
taxlaw-2826	240	19	legal	legal	ADJ
taxlaw-2826	240	20	standard	standard	NOUN
taxlaw-2826	240	21	focused	focus	VERB
taxlaw-2826	240	22	on	on	ADP
taxlaw-2826	240	23	increasing	increase	VERB
taxlaw-2826	240	24	access	access	NOUN
taxlaw-2826	240	25	to	to	ADP
taxlaw-2826	240	26	health	health	NOUN
taxlaw-2826	240	27	care	care	NOUN
taxlaw-2826	240	28	,	,	PUNCT
taxlaw-2826	240	29	legal	legal	ADJ
taxlaw-2826	240	30	scholar	scholar	NOUN
taxlaw-2826	240	31	and	and	CCONJ
taxlaw-2826	240	32	expert	expert	NOUN
taxlaw-2826	240	33	on	on	ADP
taxlaw-2826	240	34	tax	tax	NOUN
taxlaw-2826	240	35	-	-	PUNCT
taxlaw-2826	240	36	exempt	exempt	ADJ
taxlaw-2826	240	37	hospitals	hospital	NOUN
taxlaw-2826	240	38	john	john	PROPN
taxlaw-2826	240	39	colombo	colombo	PROPN
taxlaw-2826	240	40	has	have	AUX
taxlaw-2826	240	41	observed	observe	VERB
taxlaw-2826	240	42	that	that	SCONJ
taxlaw-2826	240	43	tax	tax	NOUN
taxlaw-2826	240	44	-	-	PUNCT
taxlaw-2826	240	45	exempt	exempt	ADJ
taxlaw-2826	240	46	hospitals	hospital	NOUN
taxlaw-2826	240	47	generally	generally	ADV
taxlaw-2826	240	48	charge	charge	VERB
taxlaw-2826	240	49	for	for	ADP
taxlaw-2826	240	50	providing	provide	VERB
taxlaw-2826	240	51	health	health	NOUN
taxlaw-2826	240	52	care	care	NOUN
taxlaw-2826	240	53	to	to	ADP
taxlaw-2826	240	54	nearby	nearby	ADJ
taxlaw-2826	240	55	communities	community	NOUN
taxlaw-2826	240	56	,	,	PUNCT
taxlaw-2826	240	57	which	which	PRON
taxlaw-2826	240	58	“	"	PUNCT
taxlaw-2826	240	59	is	be	AUX
taxlaw-2826	240	60	exactly	exactly	ADV
taxlaw-2826	240	61	what	what	PRON
taxlaw-2826	240	62	for	for	ADP
taxlaw-2826	240	63	-	-	PUNCT
taxlaw-2826	240	64	profit	profit	NOUN
taxlaw-2826	240	65	hospitals	hospital	NOUN
taxlaw-2826	240	66	and	and	CCONJ
taxlaw-2826	240	67	other	other	ADJ
taxlaw-2826	240	68	providers	provider	NOUN
taxlaw-2826	240	69	do	do	VERB
taxlaw-2826	240	70	.	.	PUNCT
taxlaw-2826	240	71	”	"	PUNCT
taxlaw-2826	241	1	37	37	NUM
taxlaw-2826	241	2	law	law	NOUN
taxlaw-2826	241	3	and	and	CCONJ
taxlaw-2826	241	4	public	public	ADJ
taxlaw-2826	241	5	health	health	NOUN
taxlaw-2826	241	6	professor	professor	NOUN
taxlaw-2826	241	7	jessica	jessica	PROPN
taxlaw-2826	241	8	berg	berg	PROPN
taxlaw-2826	241	9	has	have	AUX
taxlaw-2826	241	10	similarly	similarly	ADV
taxlaw-2826	241	11	contended	contend	VERB
taxlaw-2826	241	12	that	that	SCONJ
taxlaw-2826	241	13	,	,	PUNCT
taxlaw-2826	241	14	like	like	ADP
taxlaw-2826	241	15	tax	tax	NOUN
taxlaw-2826	241	16	-	-	PUNCT
taxlaw-2826	241	17	exempt	exempt	ADJ
taxlaw-2826	241	18	hospitals	hospital	NOUN
taxlaw-2826	241	19	,	,	PUNCT
taxlaw-2826	241	20	“	"	PUNCT
taxlaw-2826	241	21	[	[	PUNCT
taxlaw-2826	241	22	f]or	f]or	VERB
taxlaw-2826	241	23	-	-	PUNCT
taxlaw-2826	241	24	profit	profit	NOUN
taxlaw-2826	241	25	hospitals	hospital	NOUN
taxlaw-2826	241	26	also	also	ADV
taxlaw-2826	241	27	provide	provide	VERB
taxlaw-2826	241	28	charity	charity	NOUN
taxlaw-2826	241	29	care	care	NOUN
taxlaw-2826	241	30	,	,	PUNCT
taxlaw-2826	241	31	assume	assume	VERB
taxlaw-2826	241	32	some	some	DET
taxlaw-2826	241	33	bad	bad	ADJ
taxlaw-2826	241	34	debt	debt	NOUN
taxlaw-2826	241	35	,	,	PUNCT
taxlaw-2826	241	36	and	and	CCONJ
taxlaw-2826	241	37	may	may	AUX
taxlaw-2826	241	38	have	have	VERB
taxlaw-2826	241	39	shortfalls	shortfall	NOUN
taxlaw-2826	241	40	in	in	ADP
taxlaw-2826	241	41	compensation	compensation	NOUN
taxlaw-2826	241	42	from	from	ADP
taxlaw-2826	241	43	government	government	NOUN
taxlaw-2826	241	44	programs	program	NOUN
taxlaw-2826	241	45	;	;	PUNCT
taxlaw-2826	241	46	thus	thus	ADV
taxlaw-2826	241	47	,	,	PUNCT
taxlaw-2826	241	48	there	there	PRON
taxlaw-2826	241	49	are	be	VERB
taxlaw-2826	241	50	serious	serious	ADJ
taxlaw-2826	241	51	33	33	NUM
taxlaw-2826	241	52	mary	mary	PROPN
taxlaw-2826	241	53	a.	a.	NOUN
taxlaw-2826	241	54	crossley	crossley	PROPN
taxlaw-2826	241	55	,	,	PUNCT
taxlaw-2826	241	56	non	non	ADJ
taxlaw-2826	241	57	-	-	ADJ
taxlaw-2826	241	58	profit	profit	ADJ
taxlaw-2826	241	59	hospitals	hospital	NOUN
taxlaw-2826	241	60	,	,	PUNCT
taxlaw-2826	241	61	tax	tax	NOUN
taxlaw-2826	241	62	exemption	exemption	NOUN
taxlaw-2826	241	63	and	and	CCONJ
taxlaw-2826	241	64	access	access	NOUN
taxlaw-2826	241	65	for	for	ADP
taxlaw-2826	241	66	the	the	DET
taxlaw-2826	241	67	uninsured	uninsured	ADJ
taxlaw-2826	241	68	,	,	PUNCT
taxlaw-2826	241	69	2	2	NUM
taxlaw-2826	241	70	pitt	pitt	NOUN
taxlaw-2826	241	71	.	.	PUNCT
taxlaw-2826	242	1	j.	j.	PROPN
taxlaw-2826	242	2	envtl	envtl	PROPN
taxlaw-2826	242	3	.	.	PUNCT
taxlaw-2826	243	1	&	&	CCONJ
taxlaw-2826	243	2	pub	pub	NOUN
taxlaw-2826	243	3	.	.	PUNCT
taxlaw-2826	244	1	health	health	PROPN
taxlaw-2826	244	2	l.	l.	PROPN
taxlaw-2826	244	3	32–36	32–36	NUM
taxlaw-2826	244	4	(	(	PUNCT
taxlaw-2826	244	5	2008	2008	NUM
taxlaw-2826	244	6	)	)	PUNCT
taxlaw-2826	244	7	.	.	PUNCT
taxlaw-2826	245	1	34	34	NUM
taxlaw-2826	245	2	corey	corey	PROPN
taxlaw-2826	245	3	s.	s.	PROPN
taxlaw-2826	245	4	davis	davis	PROPN
taxlaw-2826	245	5	et	et	PROPN
taxlaw-2826	245	6	al	al	PROPN
taxlaw-2826	245	7	.	.	PROPN
taxlaw-2826	245	8	,	,	PUNCT
taxlaw-2826	245	9	leveraging	leverage	VERB
taxlaw-2826	245	10	the	the	DET
taxlaw-2826	245	11	patient	patient	NOUN
taxlaw-2826	245	12	protection	protection	NOUN
taxlaw-2826	245	13	and	and	CCONJ
taxlaw-2826	245	14	affordable	affordable	ADJ
taxlaw-2826	245	15	care	care	PROPN
taxlaw-2826	245	16	act	act	PROPN
taxlaw-2826	245	17	’s	’s	PART
taxlaw-2826	245	18	nonprofit	nonprofit	ADJ
taxlaw-2826	245	19	hospital	hospital	NOUN
taxlaw-2826	245	20	requirements	requirement	NOUN
taxlaw-2826	245	21	to	to	PART
taxlaw-2826	245	22	expand	expand	VERB
taxlaw-2826	245	23	access	access	NOUN
taxlaw-2826	245	24	and	and	CCONJ
taxlaw-2826	245	25	improve	improve	VERB
taxlaw-2826	245	26	health	health	NOUN
taxlaw-2826	245	27	in	in	ADP
taxlaw-2826	245	28	low	low	ADJ
taxlaw-2826	245	29	-	-	PUNCT
taxlaw-2826	245	30	income	income	NOUN
taxlaw-2826	245	31	communities	community	NOUN
taxlaw-2826	245	32	,	,	PUNCT
taxlaw-2826	245	33	45	45	NUM
taxlaw-2826	245	34	clearinghouse	clearinghouse	NOUN
taxlaw-2826	245	35	rev	rev	VERB
taxlaw-2826	245	36	.	.	PROPN
taxlaw-2826	246	1	403	403	NUM
taxlaw-2826	246	2	,	,	PUNCT
taxlaw-2826	246	3	406	406	NUM
taxlaw-2826	246	4	(	(	PUNCT
taxlaw-2826	246	5	2012	2012	NUM
taxlaw-2826	246	6	)	)	PUNCT
taxlaw-2826	246	7	.	.	PUNCT
taxlaw-2826	247	1	35	35	NUM
taxlaw-2826	247	2	cecilia	cecilia	NOUN
taxlaw-2826	247	3	m.	m.	PROPN
taxlaw-2826	247	4	jardon	jardon	PROPN
taxlaw-2826	247	5	mcgregor	mcgregor	PROPN
taxlaw-2826	247	6	,	,	PUNCT
taxlaw-2826	247	7	comment	comment	NOUN
taxlaw-2826	247	8	,	,	PUNCT
taxlaw-2826	247	9	the	the	DET
taxlaw-2826	247	10	community	community	NOUN
taxlaw-2826	247	11	benefit	benefit	NOUN
taxlaw-2826	247	12	standard	standard	NOUN
taxlaw-2826	247	13	for	for	ADP
taxlaw-2826	247	14	non	non	ADJ
taxlaw-2826	247	15	-	-	ADJ
taxlaw-2826	247	16	profit	profit	ADJ
taxlaw-2826	247	17	hospitals	hospital	NOUN
taxlaw-2826	247	18	:	:	PUNCT
taxlaw-2826	247	19	which	which	DET
taxlaw-2826	247	20	community	community	NOUN
taxlaw-2826	247	21	and	and	CCONJ
taxlaw-2826	247	22	for	for	ADP
taxlaw-2826	247	23	whose	whose	DET
taxlaw-2826	247	24	benefit	benefit	NOUN
taxlaw-2826	247	25	?	?	PUNCT
taxlaw-2826	247	26	,	,	PUNCT
taxlaw-2826	247	27	23	23	NUM
taxlaw-2826	247	28	j.	j.	PROPN
taxlaw-2826	247	29	contemp	contemp	PROPN
taxlaw-2826	247	30	.	.	PUNCT
taxlaw-2826	248	1	health	health	PROPN
taxlaw-2826	248	2	l.	l.	PROPN
taxlaw-2826	248	3	&	&	CCONJ
taxlaw-2826	248	4	pol’y	pol’y	NOUN
taxlaw-2826	248	5	302	302	NUM
taxlaw-2826	248	6	,	,	PUNCT
taxlaw-2826	248	7	318	318	NUM
taxlaw-2826	248	8	(	(	PUNCT
taxlaw-2826	248	9	2007	2007	NUM
taxlaw-2826	248	10	)	)	PUNCT
taxlaw-2826	248	11	.	.	PUNCT
taxlaw-2826	249	1	36	36	NUM
taxlaw-2826	249	2	the	the	DET
taxlaw-2826	249	3	tax	tax	NOUN
taxlaw-2826	249	4	-	-	PUNCT
taxlaw-2826	249	5	exempt	exempt	ADJ
taxlaw-2826	249	6	hospital	hospital	NOUN
taxlaw-2826	249	7	sector	sector	NOUN
taxlaw-2826	249	8	:	:	PUNCT
taxlaw-2826	249	9	hearing	hear	VERB
taxlaw-2826	249	10	before	before	ADP
taxlaw-2826	249	11	the	the	DET
taxlaw-2826	249	12	h.	h.	PROPN
taxlaw-2826	249	13	comm	comm	NOUN
taxlaw-2826	249	14	.	.	PUNCT
taxlaw-2826	250	1	on	on	ADP
taxlaw-2826	250	2	ways	way	NOUN
taxlaw-2826	250	3	&	&	CCONJ
taxlaw-2826	250	4	means	mean	NOUN
taxlaw-2826	250	5	,	,	PUNCT
taxlaw-2826	250	6	109th	109th	ADJ
taxlaw-2826	250	7	cong	cong	NOUN
taxlaw-2826	250	8	.	.	PUNCT
taxlaw-2826	251	1	9	9	NUM
taxlaw-2826	251	2	(	(	PUNCT
taxlaw-2826	251	3	2005	2005	NUM
taxlaw-2826	251	4	)	)	PUNCT
taxlaw-2826	251	5	(	(	PUNCT
taxlaw-2826	251	6	statement	statement	NOUN
taxlaw-2826	251	7	of	of	ADP
taxlaw-2826	251	8	mark	mark	PROPN
taxlaw-2826	251	9	everson	everson	PROPN
taxlaw-2826	251	10	,	,	PUNCT
taxlaw-2826	251	11	comm’r	comm’r	NOUN
taxlaw-2826	251	12	of	of	ADP
taxlaw-2826	251	13	internal	internal	ADJ
taxlaw-2826	251	14	revenue	revenue	NOUN
taxlaw-2826	251	15	serv	serv	X
taxlaw-2826	251	16	.	.	PUNCT
taxlaw-2826	251	17	)	)	PUNCT
taxlaw-2826	252	1	[	[	X
taxlaw-2826	252	2	hereinafter	hereinafter	NOUN
taxlaw-2826	252	3	tax	tax	NOUN
taxlaw-2826	252	4	-	-	PUNCT
taxlaw-2826	252	5	exempt	exempt	ADJ
taxlaw-2826	252	6	hospital	hospital	NOUN
taxlaw-2826	252	7	sector	sector	NOUN
taxlaw-2826	252	8	]	]	PUNCT
taxlaw-2826	252	9	.	.	PUNCT
taxlaw-2826	253	1	37	37	NUM
taxlaw-2826	253	2	colombo	colombo	NOUN
taxlaw-2826	253	3	,	,	PUNCT
taxlaw-2826	253	4	supra	supra	PROPN
taxlaw-2826	253	5	note	note	PROPN
taxlaw-2826	253	6	21	21	NUM
taxlaw-2826	253	7	,	,	PUNCT
taxlaw-2826	253	8	at	at	ADP
taxlaw-2826	253	9	369	369	NUM
taxlaw-2826	253	10	.	.	PUNCT
taxlaw-2826	254	1	42	42	NUM
taxlaw-2826	254	2	columbia	columbia	PROPN
taxlaw-2826	254	3	journal	journal	PROPN
taxlaw-2826	254	4	of	of	ADP
taxlaw-2826	254	5	tax	tax	NOUN
taxlaw-2826	254	6	law	law	NOUN
taxlaw-2826	254	7	[	[	X
taxlaw-2826	254	8	vol.6:33	vol.6:33	ADJ
taxlaw-2826	254	9	questions	question	NOUN
taxlaw-2826	254	10	about	about	ADP
taxlaw-2826	254	11	whether	whether	SCONJ
taxlaw-2826	254	12	these	these	DET
taxlaw-2826	254	13	categories	category	NOUN
taxlaw-2826	254	14	function	function	VERB
taxlaw-2826	254	15	as	as	ADP
taxlaw-2826	254	16	an	an	DET
taxlaw-2826	254	17	appropriate	appropriate	ADJ
taxlaw-2826	254	18	gauge	gauge	NOUN
taxlaw-2826	254	19	of	of	ADP
taxlaw-2826	254	20	community	community	NOUN
taxlaw-2826	254	21	benefit	benefit	NOUN
taxlaw-2826	254	22	to	to	PART
taxlaw-2826	254	23	justify	justify	VERB
taxlaw-2826	254	24	tax	tax	NOUN
taxlaw-2826	254	25	-	-	PUNCT
taxlaw-2826	254	26	exempt	exempt	ADJ
taxlaw-2826	254	27	status	status	NOUN
taxlaw-2826	254	28	.	.	PUNCT
taxlaw-2826	254	29	”	"	PUNCT
taxlaw-2826	255	1	38	38	NUM
taxlaw-2826	255	2	related	relate	VERB
taxlaw-2826	255	3	to	to	ADP
taxlaw-2826	255	4	the	the	DET
taxlaw-2826	255	5	failure	failure	NOUN
taxlaw-2826	255	6	of	of	ADP
taxlaw-2826	255	7	the	the	DET
taxlaw-2826	255	8	community	community	NOUN
taxlaw-2826	255	9	benefit	benefit	NOUN
taxlaw-2826	255	10	standard	standard	NOUN
taxlaw-2826	255	11	to	to	PART
taxlaw-2826	255	12	distinguish	distinguish	VERB
taxlaw-2826	255	13	between	between	ADP
taxlaw-2826	255	14	tax	tax	NOUN
taxlaw-2826	255	15	-	-	PUNCT
taxlaw-2826	255	16	exempt	exempt	ADJ
taxlaw-2826	255	17	and	and	CCONJ
taxlaw-2826	255	18	for	for	ADP
taxlaw-2826	255	19	-	-	PUNCT
taxlaw-2826	255	20	profit	profit	NOUN
taxlaw-2826	255	21	hospitals	hospital	NOUN
taxlaw-2826	255	22	is	be	AUX
taxlaw-2826	255	23	the	the	DET
taxlaw-2826	255	24	standard	standard	NOUN
taxlaw-2826	255	25	’s	’s	PART
taxlaw-2826	255	26	inability	inability	NOUN
taxlaw-2826	255	27	,	,	PUNCT
taxlaw-2826	255	28	according	accord	VERB
taxlaw-2826	255	29	to	to	ADP
taxlaw-2826	255	30	some	some	DET
taxlaw-2826	255	31	critics	critic	NOUN
taxlaw-2826	255	32	,	,	PUNCT
taxlaw-2826	255	33	to	to	PART
taxlaw-2826	255	34	differentiate	differentiate	VERB
taxlaw-2826	255	35	between	between	ADP
taxlaw-2826	255	36	those	those	DET
taxlaw-2826	255	37	hospitals	hospital	NOUN
taxlaw-2826	255	38	that	that	PRON
taxlaw-2826	255	39	supply	supply	VERB
taxlaw-2826	255	40	substantial	substantial	ADJ
taxlaw-2826	255	41	assistance	assistance	NOUN
taxlaw-2826	255	42	for	for	ADP
taxlaw-2826	255	43	financially	financially	ADV
taxlaw-2826	255	44	troubled	troubled	ADJ
taxlaw-2826	255	45	patients	patient	NOUN
taxlaw-2826	255	46	and	and	CCONJ
taxlaw-2826	255	47	those	those	DET
taxlaw-2826	255	48	hospitals	hospital	NOUN
taxlaw-2826	255	49	that	that	PRON
taxlaw-2826	255	50	do	do	VERB
taxlaw-2826	255	51	not	not	PART
taxlaw-2826	255	52	.	.	PUNCT
taxlaw-2826	256	1	in	in	ADP
taxlaw-2826	256	2	2009	2009	NUM
taxlaw-2826	256	3	,	,	PUNCT
taxlaw-2826	256	4	the	the	DET
taxlaw-2826	256	5	irs	irs	PROPN
taxlaw-2826	256	6	itself	itself	PRON
taxlaw-2826	256	7	surveyed	survey	VERB
taxlaw-2826	256	8	544	544	NUM
taxlaw-2826	256	9	tax	tax	NOUN
taxlaw-2826	256	10	-	-	PUNCT
taxlaw-2826	256	11	exempt	exempt	ADJ
taxlaw-2826	256	12	hospitals	hospital	NOUN
taxlaw-2826	256	13	about	about	ADP
taxlaw-2826	256	14	the	the	DET
taxlaw-2826	256	15	community	community	NOUN
taxlaw-2826	256	16	benefits	benefit	NOUN
taxlaw-2826	256	17	they	they	PRON
taxlaw-2826	256	18	provided	provide	VERB
taxlaw-2826	256	19	and	and	CCONJ
taxlaw-2826	256	20	,	,	PUNCT
taxlaw-2826	256	21	in	in	ADP
taxlaw-2826	256	22	its	its	PRON
taxlaw-2826	256	23	report	report	NOUN
taxlaw-2826	256	24	,	,	PUNCT
taxlaw-2826	256	25	raised	raise	VERB
taxlaw-2826	256	26	this	this	DET
taxlaw-2826	256	27	issue	issue	NOUN
taxlaw-2826	256	28	.	.	PUNCT
taxlaw-2826	257	1	39	39	NUM
taxlaw-2826	258	1	the	the	DET
taxlaw-2826	258	2	irs	irs	PROPN
taxlaw-2826	258	3	found	find	VERB
taxlaw-2826	258	4	that	that	SCONJ
taxlaw-2826	258	5	“	"	PUNCT
taxlaw-2826	258	6	[	[	X
taxlaw-2826	258	7	t]here	t]here	PROPN
taxlaw-2826	258	8	was	be	AUX
taxlaw-2826	258	9	considerable	considerable	ADJ
taxlaw-2826	258	10	diversity	diversity	NOUN
taxlaw-2826	258	11	in	in	ADP
taxlaw-2826	258	12	the	the	DET
taxlaw-2826	258	13	demographics	demographic	NOUN
taxlaw-2826	258	14	,	,	PUNCT
taxlaw-2826	258	15	activities	activity	NOUN
taxlaw-2826	258	16	,	,	PUNCT
taxlaw-2826	258	17	and	and	CCONJ
taxlaw-2826	258	18	financial	financial	ADJ
taxlaw-2826	258	19	resources	resource	NOUN
taxlaw-2826	258	20	among	among	ADP
taxlaw-2826	258	21	the	the	DET
taxlaw-2826	258	22	respondent	respondent	NOUN
taxlaw-2826	258	23	hospitals	hospital	NOUN
taxlaw-2826	258	24	.	.	PUNCT
taxlaw-2826	258	25	”	"	PUNCT
taxlaw-2826	259	1	40	40	NUM
taxlaw-2826	259	2	further	far	ADV
taxlaw-2826	259	3	,	,	PUNCT
taxlaw-2826	259	4	the	the	DET
taxlaw-2826	259	5	irs	irs	PROPN
taxlaw-2826	259	6	identified	identify	VERB
taxlaw-2826	259	7	a	a	DET
taxlaw-2826	259	8	small	small	ADJ
taxlaw-2826	259	9	subgroup	subgroup	NOUN
taxlaw-2826	259	10	of	of	ADP
taxlaw-2826	259	11	tax	tax	NOUN
taxlaw-2826	259	12	-	-	PUNCT
taxlaw-2826	259	13	exempt	exempt	ADJ
taxlaw-2826	259	14	hospitals	hospital	NOUN
taxlaw-2826	259	15	that	that	PRON
taxlaw-2826	259	16	seemed	seem	VERB
taxlaw-2826	259	17	to	to	PART
taxlaw-2826	259	18	be	be	AUX
taxlaw-2826	259	19	supplying	supply	VERB
taxlaw-2826	259	20	most	most	ADJ
taxlaw-2826	259	21	of	of	ADP
taxlaw-2826	259	22	the	the	DET
taxlaw-2826	259	23	free	free	ADJ
taxlaw-2826	259	24	or	or	CCONJ
taxlaw-2826	259	25	discounted	discount	VERB
taxlaw-2826	259	26	care	care	NOUN
taxlaw-2826	259	27	and	and	CCONJ
taxlaw-2826	259	28	other	other	ADJ
taxlaw-2826	259	29	types	type	NOUN
taxlaw-2826	259	30	of	of	ADP
taxlaw-2826	259	31	community	community	NOUN
taxlaw-2826	259	32	benefits	benefit	NOUN
taxlaw-2826	259	33	,	,	PUNCT
taxlaw-2826	259	34	observing	observe	VERB
taxlaw-2826	259	35	that	that	SCONJ
taxlaw-2826	259	36	“	"	PUNCT
taxlaw-2826	259	37	[	[	X
taxlaw-2826	259	38	u]ncompensated	u]ncompensated	ADJ
taxlaw-2826	259	39	care	care	NOUN
taxlaw-2826	259	40	and	and	CCONJ
taxlaw-2826	259	41	aggregate	aggregate	ADJ
taxlaw-2826	259	42	community	community	NOUN
taxlaw-2826	259	43	benefit	benefit	NOUN
taxlaw-2826	259	44	expenditures	expenditure	NOUN
taxlaw-2826	259	45	were	be	AUX
taxlaw-2826	259	46	unevenly	unevenly	ADV
taxlaw-2826	259	47	distributed	distribute	VERB
taxlaw-2826	259	48	among	among	ADP
taxlaw-2826	259	49	hospitals	hospital	NOUN
taxlaw-2826	259	50	and	and	CCONJ
taxlaw-2826	259	51	concentrated	concentrate	VERB
taxlaw-2826	259	52	in	in	ADP
taxlaw-2826	259	53	a	a	DET
taxlaw-2826	259	54	relatively	relatively	ADV
taxlaw-2826	259	55	small	small	ADJ
taxlaw-2826	259	56	group	group	NOUN
taxlaw-2826	259	57	.	.	PUNCT
taxlaw-2826	259	58	”	"	PUNCT
taxlaw-2826	260	1	41	41	NUM
taxlaw-2826	260	2	along	along	ADP
taxlaw-2826	260	3	similar	similar	ADJ
taxlaw-2826	260	4	lines	line	NOUN
taxlaw-2826	260	5	,	,	PUNCT
taxlaw-2826	260	6	in	in	ADP
taxlaw-2826	260	7	2008	2008	NUM
taxlaw-2826	260	8	the	the	DET
taxlaw-2826	260	9	general	general	ADJ
taxlaw-2826	260	10	accounting	accounting	NOUN
taxlaw-2826	260	11	office	office	NOUN
taxlaw-2826	260	12	issued	issue	VERB
taxlaw-2826	260	13	a	a	DET
taxlaw-2826	260	14	report	report	NOUN
taxlaw-2826	260	15	showing	show	VERB
taxlaw-2826	260	16	that	that	SCONJ
taxlaw-2826	260	17	different	different	ADJ
taxlaw-2826	260	18	hospitals	hospital	NOUN
taxlaw-2826	260	19	measure	measure	VERB
taxlaw-2826	260	20	their	their	PRON
taxlaw-2826	260	21	community	community	NOUN
taxlaw-2826	260	22	benefits	benefit	NOUN
taxlaw-2826	260	23	in	in	ADP
taxlaw-2826	260	24	substantially	substantially	ADV
taxlaw-2826	260	25	different	different	ADJ
taxlaw-2826	260	26	ways	way	NOUN
taxlaw-2826	260	27	,	,	PUNCT
taxlaw-2826	260	28	thereby	thereby	ADV
taxlaw-2826	260	29	producing	produce	VERB
taxlaw-2826	260	30	substantially	substantially	ADV
taxlaw-2826	260	31	different	different	ADJ
taxlaw-2826	260	32	results	result	NOUN
taxlaw-2826	260	33	.	.	PUNCT
taxlaw-2826	261	1	42	42	NUM
taxlaw-2826	261	2	echoing	echo	VERB
taxlaw-2826	261	3	the	the	DET
taxlaw-2826	261	4	findings	finding	NOUN
taxlaw-2826	261	5	of	of	ADP
taxlaw-2826	261	6	the	the	DET
taxlaw-2826	261	7	irs	irs	PROPN
taxlaw-2826	261	8	and	and	CCONJ
taxlaw-2826	261	9	gao	gao	PROPN
taxlaw-2826	261	10	reports	report	NOUN
taxlaw-2826	261	11	,	,	PUNCT
taxlaw-2826	261	12	professor	professor	NOUN
taxlaw-2826	261	13	berg	berg	PROPN
taxlaw-2826	261	14	has	have	AUX
taxlaw-2826	261	15	also	also	ADV
taxlaw-2826	261	16	observed	observe	VERB
taxlaw-2826	261	17	that	that	SCONJ
taxlaw-2826	261	18	tax	tax	NOUN
taxlaw-2826	261	19	-	-	PUNCT
taxlaw-2826	261	20	exempt	exempt	ADJ
taxlaw-2826	261	21	hospitals	hospital	NOUN
taxlaw-2826	261	22	account	account	VERB
taxlaw-2826	261	23	for	for	ADP
taxlaw-2826	261	24	free	free	ADJ
taxlaw-2826	261	25	and	and	CCONJ
taxlaw-2826	261	26	discounted	discount	VERB
taxlaw-2826	261	27	care	care	NOUN
taxlaw-2826	261	28	through	through	ADP
taxlaw-2826	261	29	procedures	procedure	NOUN
taxlaw-2826	261	30	that	that	PRON
taxlaw-2826	261	31	vary	vary	VERB
taxlaw-2826	261	32	significantly	significantly	ADV
taxlaw-2826	261	33	in	in	ADP
taxlaw-2826	261	34	how	how	SCONJ
taxlaw-2826	261	35	generous	generous	ADJ
taxlaw-2826	261	36	they	they	PRON
taxlaw-2826	261	37	are	be	AUX
taxlaw-2826	261	38	to	to	ADP
taxlaw-2826	261	39	patients	patient	NOUN
taxlaw-2826	261	40	unable	unable	ADJ
taxlaw-2826	261	41	to	to	PART
taxlaw-2826	261	42	pay	pay	VERB
taxlaw-2826	261	43	.	.	PUNCT
taxlaw-2826	262	1	43	43	NUM
taxlaw-2826	262	2	along	along	ADP
taxlaw-2826	262	3	similar	similar	ADJ
taxlaw-2826	262	4	lines	line	NOUN
taxlaw-2826	262	5	,	,	PUNCT
taxlaw-2826	262	6	writing	write	VERB
taxlaw-2826	262	7	in	in	ADP
taxlaw-2826	262	8	the	the	DET
taxlaw-2826	262	9	temple	temple	PROPN
taxlaw-2826	262	10	law	law	PROPN
taxlaw-2826	262	11	review	review	NOUN
taxlaw-2826	262	12	,	,	PUNCT
taxlaw-2826	262	13	health	health	NOUN
taxlaw-2826	262	14	care	care	NOUN
taxlaw-2826	262	15	lawyer	lawyer	PROPN
taxlaw-2826	262	16	leah	leah	PROPN
taxlaw-2826	262	17	snyder	snyder	PROPN
taxlaw-2826	262	18	batchis	batchis	PROPN
taxlaw-2826	262	19	described	describe	VERB
taxlaw-2826	262	20	a	a	DET
taxlaw-2826	262	21	series	series	NOUN
taxlaw-2826	262	22	of	of	ADP
taxlaw-2826	262	23	(	(	PUNCT
taxlaw-2826	262	24	unsuccessful	unsuccessful	ADJ
taxlaw-2826	262	25	)	)	PUNCT
taxlaw-2826	262	26	lawsuits	lawsuit	NOUN
taxlaw-2826	262	27	against	against	ADP
taxlaw-2826	262	28	tax	tax	NOUN
taxlaw-2826	262	29	-	-	PUNCT
taxlaw-2826	262	30	exempt	exempt	ADJ
taxlaw-2826	262	31	hospitals	hospital	NOUN
taxlaw-2826	262	32	regarding	regard	VERB
taxlaw-2826	262	33	their	their	PRON
taxlaw-2826	262	34	refusal	refusal	NOUN
taxlaw-2826	262	35	to	to	PART
taxlaw-2826	262	36	give	give	VERB
taxlaw-2826	262	37	free	free	ADJ
taxlaw-2826	262	38	or	or	CCONJ
taxlaw-2826	262	39	discounted	discount	VERB
taxlaw-2826	262	40	care	care	NOUN
taxlaw-2826	262	41	to	to	ADP
taxlaw-2826	262	42	uninsured	uninsured	ADJ
taxlaw-2826	262	43	patients	patient	NOUN
taxlaw-2826	262	44	.	.	PUNCT
taxlaw-2826	263	1	44	44	NUM
taxlaw-2826	263	2	in	in	ADP
taxlaw-2826	263	3	these	these	DET
taxlaw-2826	263	4	lawsuits	lawsuit	NOUN
taxlaw-2826	263	5	,	,	PUNCT
taxlaw-2826	263	6	the	the	DET
taxlaw-2826	263	7	plaintiffs	plaintiff	NOUN
taxlaw-2826	263	8	argued	argue	VERB
taxlaw-2826	263	9	that	that	SCONJ
taxlaw-2826	263	10	these	these	DET
taxlaw-2826	263	11	hospitals	hospital	NOUN
taxlaw-2826	263	12	,	,	PUNCT
taxlaw-2826	263	13	while	while	SCONJ
taxlaw-2826	263	14	complying	comply	VERB
taxlaw-2826	263	15	with	with	ADP
taxlaw-2826	263	16	language	language	NOUN
taxlaw-2826	263	17	of	of	ADP
taxlaw-2826	263	18	rev	rev	PROPN
taxlaw-2826	263	19	.	.	PROPN
taxlaw-2826	263	20	rul	rul	PROPN
taxlaw-2826	263	21	.	.	PUNCT
taxlaw-2826	264	1	69	69	NUM
taxlaw-2826	264	2	-	-	SYM
taxlaw-2826	264	3	545	545	NUM
taxlaw-2826	264	4	,	,	PUNCT
taxlaw-2826	264	5	actually	actually	ADV
taxlaw-2826	264	6	violated	violate	VERB
taxlaw-2826	264	7	the	the	DET
taxlaw-2826	264	8	more	more	ADV
taxlaw-2826	264	9	general	general	ADJ
taxlaw-2826	264	10	requirement	requirement	NOUN
taxlaw-2826	264	11	that	that	SCONJ
taxlaw-2826	264	12	tax	tax	NOUN
taxlaw-2826	264	13	-	-	PUNCT
taxlaw-2826	264	14	exempt	exempt	ADJ
taxlaw-2826	264	15	organizations	organization	NOUN
taxlaw-2826	264	16	serve	serve	VERB
taxlaw-2826	264	17	the	the	DET
taxlaw-2826	264	18	public	public	ADJ
taxlaw-2826	264	19	interest	interest	NOUN
taxlaw-2826	264	20	.	.	PUNCT
taxlaw-2826	265	1	45	45	NUM
taxlaw-2826	265	2	another	another	DET
taxlaw-2826	265	3	common	common	ADJ
taxlaw-2826	265	4	critique	critique	NOUN
taxlaw-2826	265	5	of	of	ADP
taxlaw-2826	265	6	the	the	DET
taxlaw-2826	265	7	community	community	NOUN
taxlaw-2826	265	8	benefit	benefit	NOUN
taxlaw-2826	265	9	standard	standard	NOUN
taxlaw-2826	265	10	alleges	allege	VERB
taxlaw-2826	265	11	that	that	SCONJ
taxlaw-2826	265	12	it	it	PRON
taxlaw-2826	265	13	allows	allow	VERB
taxlaw-2826	265	14	hospitals	hospital	NOUN
taxlaw-2826	265	15	to	to	PART
taxlaw-2826	265	16	engage	engage	VERB
taxlaw-2826	265	17	in	in	ADP
taxlaw-2826	265	18	financial	financial	ADJ
taxlaw-2826	265	19	practices	practice	NOUN
taxlaw-2826	265	20	that	that	PRON
taxlaw-2826	265	21	are	be	AUX
taxlaw-2826	265	22	inappropriate	inappropriate	ADJ
taxlaw-2826	265	23	for	for	ADP
taxlaw-2826	265	24	tax	tax	NOUN
taxlaw-2826	265	25	-	-	PUNCT
taxlaw-2826	265	26	exempt	exempt	ADJ
taxlaw-2826	265	27	organizations	organization	NOUN
taxlaw-2826	265	28	.	.	PUNCT
taxlaw-2826	266	1	these	these	DET
taxlaw-2826	266	2	practices	practice	NOUN
taxlaw-2826	266	3	primarily	primarily	ADV
taxlaw-2826	266	4	include	include	VERB
taxlaw-2826	266	5	charging	charge	VERB
taxlaw-2826	266	6	inflated	inflated	ADJ
taxlaw-2826	266	7	rates	rate	NOUN
taxlaw-2826	266	8	to	to	ADP
taxlaw-2826	266	9	uninsured	uninsured	ADJ
taxlaw-2826	266	10	patients	patient	NOUN
taxlaw-2826	266	11	and	and	CCONJ
taxlaw-2826	266	12	then	then	ADV
taxlaw-2826	266	13	aggressively	aggressively	ADV
taxlaw-2826	266	14	attempting	attempt	VERB
taxlaw-2826	266	15	to	to	PART
taxlaw-2826	266	16	collect	collect	VERB
taxlaw-2826	266	17	those	those	DET
taxlaw-2826	266	18	patients	patient	NOUN
taxlaw-2826	266	19	’	'	PUNCT
taxlaw-2826	266	20	debts	debt	NOUN
taxlaw-2826	266	21	.	.	PUNCT
taxlaw-2826	267	1	this	this	DET
taxlaw-2826	267	2	critique	critique	NOUN
taxlaw-2826	267	3	emerged	emerge	VERB
taxlaw-2826	267	4	from	from	ADP
taxlaw-2826	267	5	a	a	DET
taxlaw-2826	267	6	series	series	NOUN
taxlaw-2826	267	7	of	of	ADP
taxlaw-2826	267	8	articles	article	NOUN
taxlaw-2826	267	9	in	in	ADP
taxlaw-2826	267	10	the	the	DET
taxlaw-2826	267	11	wall	wall	PROPN
taxlaw-2826	267	12	street	street	PROPN
taxlaw-2826	267	13	journal	journal	PROPN
taxlaw-2826	267	14	in	in	ADP
taxlaw-2826	267	15	2004	2004	NUM
taxlaw-2826	267	16	.	.	PUNCT
taxlaw-2826	268	1	46	46	NUM
taxlaw-2826	268	2	these	these	DET
taxlaw-2826	268	3	articles	article	NOUN
taxlaw-2826	268	4	38	38	NUM
taxlaw-2826	268	5	jessica	jessica	PROPN
taxlaw-2826	268	6	berg	berg	PROPN
taxlaw-2826	268	7	,	,	PUNCT
taxlaw-2826	268	8	putting	put	VERB
taxlaw-2826	268	9	the	the	DET
taxlaw-2826	268	10	community	community	NOUN
taxlaw-2826	268	11	back	back	ADV
taxlaw-2826	268	12	into	into	ADP
taxlaw-2826	268	13	the	the	DET
taxlaw-2826	268	14	‘	'	PUNCT
taxlaw-2826	268	15	community	community	NOUN
taxlaw-2826	268	16	benefit	benefit	NOUN
taxlaw-2826	268	17	’	'	PUNCT
taxlaw-2826	268	18	standard	standard	NOUN
taxlaw-2826	268	19	,	,	PUNCT
taxlaw-2826	268	20	44	44	NUM
taxlaw-2826	268	21	ga	ga	PROPN
taxlaw-2826	268	22	.	.	PROPN
taxlaw-2826	268	23	l.	l.	PROPN
taxlaw-2826	268	24	rev	rev	PROPN
taxlaw-2826	268	25	.	.	PROPN
taxlaw-2826	268	26	375	375	NUM
taxlaw-2826	268	27	,	,	PUNCT
taxlaw-2826	268	28	390	390	NUM
taxlaw-2826	268	29	(	(	PUNCT
taxlaw-2826	268	30	2010	2010	NUM
taxlaw-2826	268	31	)	)	PUNCT
taxlaw-2826	268	32	.	.	PUNCT
taxlaw-2826	269	1	39	39	NUM
taxlaw-2826	269	2	see	see	VERB
taxlaw-2826	269	3	generally	generally	ADV
taxlaw-2826	269	4	internal	internal	ADJ
taxlaw-2826	269	5	revenue	revenue	NOUN
taxlaw-2826	269	6	serv	serv	NOUN
taxlaw-2826	269	7	.	.	PUNCT
taxlaw-2826	269	8	,	,	PUNCT
taxlaw-2826	269	9	irs	irs	PROPN
taxlaw-2826	269	10	exempt	exempt	ADJ
taxlaw-2826	269	11	organizations	organization	NOUN
taxlaw-2826	269	12	(	(	PUNCT
taxlaw-2826	269	13	te	te	PROPN
taxlaw-2826	269	14	/	/	SYM
taxlaw-2826	269	15	ge	ge	PROPN
taxlaw-2826	269	16	)	)	PUNCT
taxlaw-2826	269	17	hospital	hospital	NOUN
taxlaw-2826	269	18	compliance	compliance	NOUN
taxlaw-2826	269	19	project	project	NOUN
taxlaw-2826	269	20	final	final	ADJ
taxlaw-2826	269	21	report	report	NOUN
taxlaw-2826	269	22	(	(	PUNCT
taxlaw-2826	269	23	2009	2009	NUM
taxlaw-2826	269	24	)	)	PUNCT
taxlaw-2826	270	1	[	[	X
taxlaw-2826	270	2	hereinafter	hereinafter	NOUN
taxlaw-2826	270	3	irs	irs	PROPN
taxlaw-2826	270	4	hospital	hospital	NOUN
taxlaw-2826	270	5	report	report	NOUN
taxlaw-2826	270	6	]	]	PUNCT
taxlaw-2826	270	7	,	,	PUNCT
taxlaw-2826	270	8	available	available	ADJ
taxlaw-2826	270	9	at	at	ADP
taxlaw-2826	270	10	http://www.irs.gov/pub/irs-tege/frepthospproj.pdf	http://www.irs.gov/pub/irs-tege/frepthospproj.pdf	PROPN
taxlaw-2826	270	11	.	.	PROPN
taxlaw-2826	270	12	40	40	NUM
taxlaw-2826	271	1	i	i	PRON
taxlaw-2826	271	2	d.	d.	PROPN
taxlaw-2826	271	3	at	at	ADP
taxlaw-2826	271	4	3	3	NUM
taxlaw-2826	271	5	.	.	NUM
taxlaw-2826	271	6	41	41	NUM
taxlaw-2826	272	1	i	i	PRON
taxlaw-2826	272	2	d.	d.	PROPN
taxlaw-2826	272	3	at	at	ADP
taxlaw-2826	272	4	4	4	NUM
taxlaw-2826	272	5	.	.	NUM
taxlaw-2826	272	6	42	42	NUM
taxlaw-2826	272	7	see	see	VERB
taxlaw-2826	272	8	u.s	u.s	PROPN
taxlaw-2826	272	9	.	.	PROPN
taxlaw-2826	272	10	gov’t	gov’t	PROPN
taxlaw-2826	272	11	accountability	accountability	NOUN
taxlaw-2826	272	12	office	office	NOUN
taxlaw-2826	272	13	,	,	PUNCT
taxlaw-2826	272	14	gao-08	gao-08	NOUN
taxlaw-2826	272	15	-	-	PUNCT
taxlaw-2826	272	16	880	880	NUM
taxlaw-2826	272	17	,	,	PUNCT
taxlaw-2826	272	18	nonprofit	nonprofit	ADJ
taxlaw-2826	272	19	hospitals	hospital	NOUN
taxlaw-2826	272	20	:	:	PUNCT
taxlaw-2826	272	21	variation	variation	NOUN
taxlaw-2826	272	22	in	in	ADP
taxlaw-2826	272	23	standards	standard	NOUN
taxlaw-2826	272	24	and	and	CCONJ
taxlaw-2826	272	25	guidance	guidance	NOUN
taxlaw-2826	272	26	limits	limit	VERB
taxlaw-2826	272	27	comparison	comparison	NOUN
taxlaw-2826	272	28	of	of	ADP
taxlaw-2826	272	29	how	how	SCONJ
taxlaw-2826	272	30	hospitals	hospital	NOUN
taxlaw-2826	272	31	meet	meet	VERB
taxlaw-2826	272	32	community	community	NOUN
taxlaw-2826	272	33	benefit	benefit	NOUN
taxlaw-2826	272	34	requirements	requirement	NOUN
taxlaw-2826	272	35	(	(	PUNCT
taxlaw-2826	272	36	2008	2008	NUM
taxlaw-2826	272	37	)	)	PUNCT
taxlaw-2826	272	38	.	.	PUNCT
taxlaw-2826	273	1	43	43	NUM
taxlaw-2826	273	2	berg	berg	PROPN
taxlaw-2826	273	3	,	,	PUNCT
taxlaw-2826	273	4	supra	supra	PROPN
taxlaw-2826	273	5	note	note	PROPN
taxlaw-2826	273	6	39	39	NUM
taxlaw-2826	273	7	,	,	PUNCT
taxlaw-2826	273	8	at	at	ADP
taxlaw-2826	273	9	388	388	NUM
taxlaw-2826	273	10	.	.	PUNCT
taxlaw-2826	274	1	44	44	NUM
taxlaw-2826	274	2	see	see	VERB
taxlaw-2826	274	3	generally	generally	ADV
taxlaw-2826	274	4	leah	leah	PROPN
taxlaw-2826	274	5	snyder	snyder	PROPN
taxlaw-2826	274	6	batchis	batchis	PROPN
taxlaw-2826	274	7	,	,	PUNCT
taxlaw-2826	274	8	comment	comment	NOUN
taxlaw-2826	274	9	,	,	PUNCT
taxlaw-2826	274	10	can	can	AUX
taxlaw-2826	274	11	lawsuits	lawsuit	NOUN
taxlaw-2826	274	12	help	help	VERB
taxlaw-2826	274	13	the	the	DET
taxlaw-2826	274	14	uninsured	uninsured	ADJ
taxlaw-2826	274	15	access	access	NOUN
taxlaw-2826	274	16	affordable	affordable	ADJ
taxlaw-2826	274	17	hospital	hospital	NOUN
taxlaw-2826	274	18	care	care	NOUN
taxlaw-2826	274	19	?	?	PUNCT
taxlaw-2826	274	20	:	:	PUNCT
taxlaw-2826	274	21	potential	potential	ADJ
taxlaw-2826	274	22	theories	theory	NOUN
taxlaw-2826	274	23	for	for	ADP
taxlaw-2826	274	24	uninsured	uninsured	ADJ
taxlaw-2826	274	25	patient	patient	NOUN
taxlaw-2826	274	26	plaintiffs	plaintiff	NOUN
taxlaw-2826	274	27	,	,	PUNCT
taxlaw-2826	274	28	78	78	NUM
taxlaw-2826	274	29	temp	temp	NOUN
taxlaw-2826	274	30	.	.	PUNCT
taxlaw-2826	275	1	l.	l.	PROPN
taxlaw-2826	275	2	rev	rev	PROPN
taxlaw-2826	275	3	.	.	PROPN
taxlaw-2826	275	4	493	493	NUM
taxlaw-2826	275	5	,	,	PUNCT
taxlaw-2826	275	6	n.104	n.104	NOUN
taxlaw-2826	275	7	(	(	PUNCT
taxlaw-2826	275	8	2005	2005	NUM
taxlaw-2826	275	9	)	)	PUNCT
taxlaw-2826	275	10	(	(	PUNCT
taxlaw-2826	275	11	citing	cite	VERB
taxlaw-2826	275	12	complaint	complaint	NOUN
taxlaw-2826	275	13	at	at	ADP
taxlaw-2826	275	14	6	6	NUM
taxlaw-2826	275	15	,	,	PUNCT
taxlaw-2826	275	16	hutt	hutt	PROPN
taxlaw-2826	275	17	v.	v.	PROPN
taxlaw-2826	275	18	albert	albert	PROPN
taxlaw-2826	275	19	einstein	einstein	PROPN
taxlaw-2826	275	20	med	med	PROPN
taxlaw-2826	275	21	.	.	PUNCT
taxlaw-2826	275	22	ctr	ctr	PROPN
taxlaw-2826	275	23	.	.	PROPN
taxlaw-2826	275	24	,	,	PUNCT
taxlaw-2826	275	25	no	no	INTJ
taxlaw-2826	275	26	.	.	NOUN
taxlaw-2826	275	27	04	04	NUM
taxlaw-2826	275	28	-	-	SYM
taxlaw-2826	275	29	3440	3440	NUM
taxlaw-2826	275	30	,	,	PUNCT
taxlaw-2826	275	31	2004	2004	NUM
taxlaw-2826	275	32	wl	wl	SYM
taxlaw-2826	275	33	1732445	1732445	NUM
taxlaw-2826	275	34	(	(	PUNCT
taxlaw-2826	275	35	e.d	e.d	PROPN
taxlaw-2826	275	36	.	.	PROPN
taxlaw-2826	276	1	pa	pa	PROPN
taxlaw-2826	276	2	.	.	PROPN
taxlaw-2826	277	1	july	july	PROPN
taxlaw-2826	277	2	21	21	NUM
taxlaw-2826	277	3	,	,	PUNCT
taxlaw-2826	277	4	2004	2004	NUM
taxlaw-2826	277	5	)	)	PUNCT
taxlaw-2826	277	6	)	)	PUNCT
taxlaw-2826	277	7	.	.	PUNCT
taxlaw-2826	278	1	45	45	NUM
taxlaw-2826	279	1	i	i	PRON
taxlaw-2826	279	2	d.	d.	NOUN
taxlaw-2826	279	3	at	at	ADP
taxlaw-2826	279	4	506–07	506–07	NUM
taxlaw-2826	279	5	.	.	PUNCT
taxlaw-2826	280	1	46	46	NUM
taxlaw-2826	280	2	lucette	lucette	PROPN
taxlaw-2826	280	3	lagnado	lagnado	PROPN
taxlaw-2826	280	4	,	,	PUNCT
taxlaw-2826	280	5	anatomy	anatomy	NOUN
taxlaw-2826	280	6	of	of	ADP
taxlaw-2826	280	7	a	a	DET
taxlaw-2826	280	8	hospital	hospital	NOUN
taxlaw-2826	280	9	bill	bill	NOUN
taxlaw-2826	280	10	:	:	PUNCT
taxlaw-2826	280	11	uninsured	uninsured	ADJ
taxlaw-2826	280	12	patients	patient	NOUN
taxlaw-2826	280	13	often	often	ADV
taxlaw-2826	280	14	face	face	VERB
taxlaw-2826	280	15	big	big	ADJ
taxlaw-2826	280	16	markups	markup	NOUN
taxlaw-2826	280	17	on	on	ADP
taxlaw-2826	280	18	small	small	ADJ
taxlaw-2826	280	19	items	item	NOUN
taxlaw-2826	280	20	;	;	PUNCT
taxlaw-2826	280	21	‘	'	PUNCT
taxlaw-2826	280	22	rules	rule	NOUN
taxlaw-2826	280	23	are	be	AUX
taxlaw-2826	280	24	completely	completely	ADV
taxlaw-2826	280	25	crazy	crazy	ADJ
taxlaw-2826	280	26	'	'	PUNCT
taxlaw-2826	280	27	,	,	PUNCT
taxlaw-2826	280	28	wall	wall	PROPN
taxlaw-2826	280	29	st	st	PROPN
taxlaw-2826	280	30	.	.	PROPN
taxlaw-2826	280	31	j.	j.	PROPN
taxlaw-2826	280	32	(	(	PUNCT
taxlaw-2826	280	33	sept	sept	PROPN
taxlaw-2826	280	34	.	.	PROPN
taxlaw-2826	280	35	21	21	NUM
taxlaw-2826	280	36	,	,	PUNCT
taxlaw-2826	280	37	2004	2004	NUM
taxlaw-2826	280	38	,	,	PUNCT
taxlaw-2826	280	39	12:01	12:01	NUM
taxlaw-2826	280	40	am	am	NOUN
taxlaw-2826	280	41	)	)	PUNCT
taxlaw-2826	280	42	,	,	PUNCT
taxlaw-2826	281	1	http://online.wsj.com/news/articles/sb109571706550822844	http://online.wsj.com/news/articles/sb109571706550822844	PROPN
taxlaw-2826	281	2	[	[	X
taxlaw-2826	281	3	hereinafter	hereinafter	NOUN
taxlaw-2826	281	4	lagnado	lagnado	NOUN
taxlaw-2826	281	5	,	,	PUNCT
taxlaw-2826	281	6	anatomy	anatomy	NOUN
taxlaw-2826	281	7	]	]	X
taxlaw-2826	281	8	;	;	PUNCT
taxlaw-2826	281	9	lucette	lucette	PROPN
taxlaw-2826	281	10	lagnado	lagnado	PROPN
taxlaw-2826	281	11	,	,	PUNCT
taxlaw-2826	281	12	hospitals	hospital	NOUN
taxlaw-2826	281	13	try	try	VERB
taxlaw-2826	281	14	extreme	extreme	ADJ
taxlaw-2826	281	15	measures	measure	NOUN
taxlaw-2826	281	16	to	to	PART
taxlaw-2826	281	17	collect	collect	VERB
taxlaw-2826	281	18	their	their	PRON
taxlaw-2826	281	19	overdue	overdue	ADJ
taxlaw-2826	281	20	debts	debt	NOUN
taxlaw-2826	281	21	:	:	PUNCT
taxlaw-2826	281	22	patients	patient	NOUN
taxlaw-2826	281	23	who	who	PRON
taxlaw-2826	281	24	skip	skip	VERB
taxlaw-2826	281	25	hearings	hearing	NOUN
taxlaw-2826	281	26	on	on	ADP
taxlaw-2826	281	27	2014	2014	NUM
taxlaw-2826	281	28	]	]	PUNCT
taxlaw-2826	281	29	tax	tax	NOUN
taxlaw-2826	281	30	-	-	PUNCT
taxlaw-2826	281	31	exempt	exempt	ADJ
taxlaw-2826	281	32	hospitals	hospital	NOUN
taxlaw-2826	281	33	and	and	CCONJ
taxlaw-2826	281	34	their	their	PRON
taxlaw-2826	281	35	communities	community	NOUN
taxlaw-2826	281	36	43	43	NUM
taxlaw-2826	281	37	documented	document	VERB
taxlaw-2826	281	38	how	how	SCONJ
taxlaw-2826	281	39	tax	tax	NOUN
taxlaw-2826	281	40	-	-	PUNCT
taxlaw-2826	281	41	exempt	exempt	ADJ
taxlaw-2826	281	42	hospitals	hospital	NOUN
taxlaw-2826	281	43	were	be	AUX
taxlaw-2826	281	44	often	often	ADV
taxlaw-2826	281	45	charging	charge	VERB
taxlaw-2826	281	46	uninsured	uninsured	ADJ
taxlaw-2826	281	47	patients	patient	NOUN
taxlaw-2826	281	48	rates	rate	NOUN
taxlaw-2826	281	49	off	off	ADP
taxlaw-2826	281	50	of	of	ADP
taxlaw-2826	281	51	a	a	DET
taxlaw-2826	281	52	maximum	maximum	ADJ
taxlaw-2826	281	53	-	-	PUNCT
taxlaw-2826	281	54	price	price	NOUN
taxlaw-2826	281	55	“	"	PUNCT
taxlaw-2826	281	56	chargemaster	chargemaster	NOUN
taxlaw-2826	281	57	”	"	PUNCT
taxlaw-2826	281	58	price	price	NOUN
taxlaw-2826	281	59	schedule	schedule	NOUN
taxlaw-2826	281	60	.	.	PUNCT
taxlaw-2826	282	1	47	47	NUM
taxlaw-2826	282	2	government	government	NOUN
taxlaw-2826	282	3	and	and	CCONJ
taxlaw-2826	282	4	private	private	ADJ
taxlaw-2826	282	5	insurance	insurance	NOUN
taxlaw-2826	282	6	companies	company	NOUN
taxlaw-2826	282	7	would	would	AUX
taxlaw-2826	282	8	negotiate	negotiate	VERB
taxlaw-2826	282	9	substantial	substantial	ADJ
taxlaw-2826	282	10	discounts	discount	NOUN
taxlaw-2826	282	11	off	off	ADP
taxlaw-2826	282	12	of	of	ADP
taxlaw-2826	282	13	those	those	DET
taxlaw-2826	282	14	rates	rate	NOUN
taxlaw-2826	282	15	for	for	ADP
taxlaw-2826	282	16	covered	covered	ADJ
taxlaw-2826	282	17	patients	patient	NOUN
taxlaw-2826	282	18	.	.	PUNCT
taxlaw-2826	283	1	48	48	NUM
taxlaw-2826	283	2	however	however	ADV
taxlaw-2826	283	3	,	,	PUNCT
taxlaw-2826	283	4	uninsured	uninsured	ADJ
taxlaw-2826	283	5	patients	patient	NOUN
taxlaw-2826	283	6	,	,	PUNCT
taxlaw-2826	283	7	unable	unable	ADJ
taxlaw-2826	283	8	to	to	PART
taxlaw-2826	283	9	negotiate	negotiate	VERB
taxlaw-2826	283	10	discounts	discount	NOUN
taxlaw-2826	283	11	with	with	ADP
taxlaw-2826	283	12	hospitals	hospital	NOUN
taxlaw-2826	283	13	,	,	PUNCT
taxlaw-2826	283	14	would	would	AUX
taxlaw-2826	283	15	receive	receive	VERB
taxlaw-2826	283	16	bills	bill	NOUN
taxlaw-2826	283	17	for	for	ADP
taxlaw-2826	283	18	the	the	DET
taxlaw-2826	283	19	entire	entire	ADJ
taxlaw-2826	283	20	amounts	amount	NOUN
taxlaw-2826	283	21	.	.	PUNCT
taxlaw-2826	284	1	49	49	NUM
taxlaw-2826	284	2	the	the	DET
taxlaw-2826	284	3	wall	wall	PROPN
taxlaw-2826	284	4	street	street	PROPN
taxlaw-2826	284	5	journal	journal	PROPN
taxlaw-2826	284	6	series	series	PROPN
taxlaw-2826	284	7	further	far	ADV
taxlaw-2826	284	8	documented	document	VERB
taxlaw-2826	284	9	how	how	SCONJ
taxlaw-2826	284	10	,	,	PUNCT
taxlaw-2826	284	11	when	when	SCONJ
taxlaw-2826	284	12	the	the	DET
taxlaw-2826	284	13	patients	patient	NOUN
taxlaw-2826	284	14	were	be	AUX
taxlaw-2826	284	15	not	not	PART
taxlaw-2826	284	16	able	able	ADJ
taxlaw-2826	284	17	to	to	PART
taxlaw-2826	284	18	pay	pay	VERB
taxlaw-2826	284	19	,	,	PUNCT
taxlaw-2826	284	20	the	the	DET
taxlaw-2826	284	21	tax	tax	NOUN
taxlaw-2826	284	22	-	-	PUNCT
taxlaw-2826	284	23	exempt	exempt	ADJ
taxlaw-2826	284	24	hospitals	hospital	NOUN
taxlaw-2826	284	25	would	would	AUX
taxlaw-2826	284	26	move	move	VERB
taxlaw-2826	284	27	to	to	PART
taxlaw-2826	284	28	collect	collect	VERB
taxlaw-2826	284	29	those	those	DET
taxlaw-2826	284	30	debts	debt	NOUN
taxlaw-2826	284	31	,	,	PUNCT
taxlaw-2826	284	32	often	often	ADV
taxlaw-2826	284	33	with	with	ADP
taxlaw-2826	284	34	the	the	DET
taxlaw-2826	284	35	help	help	NOUN
taxlaw-2826	284	36	of	of	ADP
taxlaw-2826	284	37	private	private	ADJ
taxlaw-2826	284	38	collection	collection	NOUN
taxlaw-2826	284	39	agencies	agency	NOUN
taxlaw-2826	284	40	,	,	PUNCT
taxlaw-2826	284	41	sometimes	sometimes	ADV
taxlaw-2826	284	42	using	use	VERB
taxlaw-2826	284	43	practices	practice	NOUN
taxlaw-2826	284	44	such	such	ADJ
taxlaw-2826	284	45	as	as	ADP
taxlaw-2826	284	46	garnishing	garnish	VERB
taxlaw-2826	284	47	wages	wage	NOUN
taxlaw-2826	284	48	,	,	PUNCT
taxlaw-2826	284	49	placing	place	VERB
taxlaw-2826	284	50	liens	lien	NOUN
taxlaw-2826	284	51	on	on	ADP
taxlaw-2826	284	52	houses	house	NOUN
taxlaw-2826	284	53	or	or	CCONJ
taxlaw-2826	284	54	cars	car	NOUN
taxlaw-2826	284	55	or	or	CCONJ
taxlaw-2826	284	56	arresting	arrest	VERB
taxlaw-2826	284	57	patients	patient	NOUN
taxlaw-2826	284	58	.	.	PUNCT
taxlaw-2826	285	1	50	50	NUM
taxlaw-2826	285	2	following	follow	VERB
taxlaw-2826	285	3	those	those	DET
taxlaw-2826	285	4	articles	article	NOUN
taxlaw-2826	285	5	,	,	PUNCT
taxlaw-2826	285	6	both	both	CCONJ
taxlaw-2826	285	7	the	the	DET
taxlaw-2826	285	8	senate	senate	PROPN
taxlaw-2826	285	9	finance	finance	PROPN
taxlaw-2826	285	10	committee	committee	PROPN
taxlaw-2826	285	11	and	and	CCONJ
taxlaw-2826	285	12	the	the	DET
taxlaw-2826	285	13	house	house	NOUN
taxlaw-2826	285	14	ways	way	NOUN
taxlaw-2826	285	15	and	and	CCONJ
taxlaw-2826	285	16	means	mean	VERB
taxlaw-2826	285	17	committee	committee	NOUN
taxlaw-2826	285	18	held	hold	VERB
taxlaw-2826	285	19	hearings	hearing	NOUN
taxlaw-2826	285	20	to	to	PART
taxlaw-2826	285	21	probe	probe	VERB
taxlaw-2826	285	22	these	these	DET
taxlaw-2826	285	23	problems	problem	NOUN
taxlaw-2826	285	24	.	.	PUNCT
taxlaw-2826	286	1	51	51	NUM
taxlaw-2826	286	2	much	much	ADJ
taxlaw-2826	286	3	of	of	ADP
taxlaw-2826	286	4	the	the	DET
taxlaw-2826	286	5	testimony	testimony	NOUN
taxlaw-2826	286	6	at	at	ADP
taxlaw-2826	286	7	these	these	DET
taxlaw-2826	286	8	hearings	hearing	NOUN
taxlaw-2826	286	9	was	be	AUX
taxlaw-2826	286	10	highly	highly	ADV
taxlaw-2826	286	11	critical	critical	ADJ
taxlaw-2826	286	12	of	of	ADP
taxlaw-2826	286	13	tax	tax	NOUN
taxlaw-2826	286	14	-	-	PUNCT
taxlaw-2826	286	15	exempt	exempt	ADJ
taxlaw-2826	286	16	hospitals	hospital	NOUN
taxlaw-2826	286	17	for	for	ADP
taxlaw-2826	286	18	their	their	PRON
taxlaw-2826	286	19	billing	billing	NOUN
taxlaw-2826	286	20	practices	practice	NOUN
taxlaw-2826	286	21	.	.	PUNCT
taxlaw-2826	287	1	for	for	ADP
taxlaw-2826	287	2	example	example	NOUN
taxlaw-2826	287	3	,	,	PUNCT
taxlaw-2826	287	4	the	the	DET
taxlaw-2826	287	5	executive	executive	ADJ
taxlaw-2826	287	6	director	director	NOUN
taxlaw-2826	287	7	of	of	ADP
taxlaw-2826	287	8	a	a	DET
taxlaw-2826	287	9	virginia	virginia	PROPN
taxlaw-2826	287	10	legal	legal	ADJ
taxlaw-2826	287	11	services	service	NOUN
taxlaw-2826	287	12	organization	organization	NOUN
taxlaw-2826	287	13	told	tell	VERB
taxlaw-2826	287	14	stories	story	NOUN
taxlaw-2826	287	15	of	of	ADP
taxlaw-2826	287	16	clients	client	NOUN
taxlaw-2826	287	17	who	who	PRON
taxlaw-2826	287	18	had	have	AUX
taxlaw-2826	287	19	received	receive	VERB
taxlaw-2826	287	20	inflated	inflated	ADJ
taxlaw-2826	287	21	bills	bill	NOUN
taxlaw-2826	287	22	even	even	ADV
taxlaw-2826	287	23	from	from	ADP
taxlaw-2826	287	24	tax	tax	NOUN
taxlaw-2826	287	25	-	-	PUNCT
taxlaw-2826	287	26	exempt	exempt	ADJ
taxlaw-2826	287	27	hospitals	hospital	NOUN
taxlaw-2826	287	28	that	that	PRON
taxlaw-2826	287	29	had	have	VERB
taxlaw-2826	287	30	financial	financial	ADJ
taxlaw-2826	287	31	aid	aid	NOUN
taxlaw-2826	287	32	policies	policy	NOUN
taxlaw-2826	287	33	,	,	PUNCT
taxlaw-2826	287	34	but	but	CCONJ
taxlaw-2826	287	35	failed	fail	VERB
taxlaw-2826	287	36	to	to	PART
taxlaw-2826	287	37	make	make	VERB
taxlaw-2826	287	38	patients	patient	NOUN
taxlaw-2826	287	39	aware	aware	ADJ
taxlaw-2826	287	40	of	of	ADP
taxlaw-2826	287	41	those	those	DET
taxlaw-2826	287	42	policies	policy	NOUN
taxlaw-2826	287	43	.	.	PUNCT
taxlaw-2826	288	1	52	52	NUM
taxlaw-2826	288	2	in	in	ADP
taxlaw-2826	288	3	response	response	NOUN
taxlaw-2826	288	4	to	to	ADP
taxlaw-2826	288	5	these	these	DET
taxlaw-2826	288	6	and	and	CCONJ
taxlaw-2826	288	7	similar	similar	ADJ
taxlaw-2826	288	8	criticisms	criticism	NOUN
taxlaw-2826	288	9	,	,	PUNCT
taxlaw-2826	288	10	lawmakers	lawmaker	NOUN
taxlaw-2826	288	11	have	have	AUX
taxlaw-2826	288	12	proposed	propose	VERB
taxlaw-2826	288	13	several	several	ADJ
taxlaw-2826	288	14	changes	change	NOUN
taxlaw-2826	288	15	to	to	ADP
taxlaw-2826	288	16	the	the	DET
taxlaw-2826	288	17	legal	legal	ADJ
taxlaw-2826	288	18	framework	framework	NOUN
taxlaw-2826	288	19	for	for	ADP
taxlaw-2826	288	20	tax	tax	NOUN
taxlaw-2826	288	21	-	-	PUNCT
taxlaw-2826	288	22	exempt	exempt	ADJ
taxlaw-2826	288	23	hospitals	hospital	NOUN
taxlaw-2826	288	24	.	.	PUNCT
taxlaw-2826	289	1	in	in	ADP
taxlaw-2826	289	2	particular	particular	ADJ
taxlaw-2826	289	3	,	,	PUNCT
taxlaw-2826	289	4	legislators	legislator	NOUN
taxlaw-2826	289	5	have	have	AUX
taxlaw-2826	289	6	developed	develop	VERB
taxlaw-2826	289	7	several	several	ADJ
taxlaw-2826	289	8	proposals	proposal	NOUN
taxlaw-2826	289	9	.	.	PUNCT
taxlaw-2826	290	1	first	first	ADV
taxlaw-2826	290	2	,	,	PUNCT
taxlaw-2826	290	3	in	in	ADP
taxlaw-2826	290	4	the	the	DET
taxlaw-2826	290	5	early	early	ADJ
taxlaw-2826	290	6	1990s	1990	NOUN
taxlaw-2826	290	7	,	,	PUNCT
taxlaw-2826	290	8	in	in	ADP
taxlaw-2826	290	9	connection	connection	NOUN
taxlaw-2826	290	10	with	with	ADP
taxlaw-2826	290	11	a	a	DET
taxlaw-2826	290	12	series	series	NOUN
taxlaw-2826	290	13	of	of	ADP
taxlaw-2826	290	14	hearings	hearing	NOUN
taxlaw-2826	290	15	and	and	CCONJ
taxlaw-2826	290	16	a	a	DET
taxlaw-2826	290	17	gao	gao	PROPN
taxlaw-2826	290	18	report	report	NOUN
taxlaw-2826	290	19	very	very	ADV
taxlaw-2826	290	20	similar	similar	ADJ
taxlaw-2826	290	21	to	to	ADP
taxlaw-2826	290	22	the	the	DET
taxlaw-2826	290	23	2008	2008	NUM
taxlaw-2826	290	24	irs	irs	PROPN
taxlaw-2826	290	25	report	report	NOUN
taxlaw-2826	290	26	,	,	PUNCT
taxlaw-2826	290	27	two	two	NUM
taxlaw-2826	290	28	members	member	NOUN
taxlaw-2826	290	29	of	of	ADP
taxlaw-2826	290	30	congress	congress	PROPN
taxlaw-2826	290	31	introduced	introduce	VERB
taxlaw-2826	290	32	legislation	legislation	NOUN
taxlaw-2826	290	33	to	to	PART
taxlaw-2826	290	34	tighten	tighten	VERB
taxlaw-2826	290	35	and	and	CCONJ
taxlaw-2826	290	36	make	make	VERB
taxlaw-2826	290	37	more	more	ADV
taxlaw-2826	290	38	specific	specific	ADJ
taxlaw-2826	290	39	the	the	DET
taxlaw-2826	290	40	rules	rule	NOUN
taxlaw-2826	290	41	for	for	ADP
taxlaw-2826	290	42	taxexempt	taxexempt	ADJ
taxlaw-2826	290	43	hospitals	hospital	NOUN
taxlaw-2826	290	44	.	.	PUNCT
taxlaw-2826	291	1	representative	representative	PROPN
taxlaw-2826	291	2	edward	edward	PROPN
taxlaw-2826	291	3	roybal	roybal	PROPN
taxlaw-2826	291	4	’s	’s	PART
taxlaw-2826	291	5	plan	plan	NOUN
taxlaw-2826	291	6	would	would	AUX
taxlaw-2826	291	7	have	have	AUX
taxlaw-2826	291	8	mandated	mandate	VERB
taxlaw-2826	291	9	that	that	PRON
taxlaw-2826	291	10	taxexempt	taxexempt	ADJ
taxlaw-2826	291	11	hospitals	hospital	NOUN
taxlaw-2826	291	12	maintain	maintain	VERB
taxlaw-2826	291	13	“	"	PUNCT
taxlaw-2826	291	14	open	open	ADJ
taxlaw-2826	291	15	door	door	NOUN
taxlaw-2826	291	16	”	"	PUNCT
taxlaw-2826	291	17	policies	policy	NOUN
taxlaw-2826	291	18	,	,	PUNCT
taxlaw-2826	291	19	and	and	CCONJ
taxlaw-2826	291	20	spend	spend	VERB
taxlaw-2826	291	21	50	50	NUM
taxlaw-2826	291	22	%	%	NOUN
taxlaw-2826	291	23	of	of	ADP
taxlaw-2826	291	24	the	the	DET
taxlaw-2826	291	25	value	value	NOUN
taxlaw-2826	291	26	of	of	ADP
taxlaw-2826	291	27	their	their	PRON
taxlaw-2826	291	28	tax	tax	NOUN
taxlaw-2826	291	29	exemptions	exemption	NOUN
taxlaw-2826	291	30	on	on	ADP
taxlaw-2826	291	31	unreimbursed	unreimburse	VERB
taxlaw-2826	291	32	charity	charity	NOUN
taxlaw-2826	291	33	care	care	NOUN
taxlaw-2826	291	34	and	and	CCONJ
taxlaw-2826	291	35	35	35	NUM
taxlaw-2826	291	36	%	%	NOUN
taxlaw-2826	291	37	on	on	ADP
taxlaw-2826	291	38	unspecified	unspecified	ADJ
taxlaw-2826	291	39	“	"	PUNCT
taxlaw-2826	291	40	community	community	NOUN
taxlaw-2826	291	41	benefits	benefit	NOUN
taxlaw-2826	291	42	.	.	PUNCT
taxlaw-2826	291	43	”	"	PUNCT
taxlaw-2826	292	1	53	53	NUM
taxlaw-2826	292	2	representative	representative	PROPN
taxlaw-2826	292	3	brian	brian	PROPN
taxlaw-2826	292	4	donnelly	donnelly	PROPN
taxlaw-2826	292	5	’s	’s	PART
taxlaw-2826	292	6	bill	bill	NOUN
taxlaw-2826	292	7	would	would	AUX
taxlaw-2826	292	8	have	have	AUX
taxlaw-2826	292	9	obligated	obligate	VERB
taxlaw-2826	292	10	tax	tax	NOUN
taxlaw-2826	292	11	-	-	PUNCT
taxlaw-2826	292	12	exempt	exempt	ADJ
taxlaw-2826	292	13	hospitals	hospital	NOUN
taxlaw-2826	292	14	to	to	PART
taxlaw-2826	292	15	provide	provide	VERB
taxlaw-2826	292	16	uncompensated	uncompensated	ADJ
taxlaw-2826	292	17	care	care	NOUN
taxlaw-2826	292	18	of	of	ADP
taxlaw-2826	292	19	at	at	ADV
taxlaw-2826	292	20	least	least	ADV
taxlaw-2826	292	21	5	5	NUM
taxlaw-2826	292	22	%	%	NOUN
taxlaw-2826	292	23	of	of	ADP
taxlaw-2826	292	24	their	their	PRON
taxlaw-2826	292	25	annual	annual	ADJ
taxlaw-2826	292	26	gross	gross	ADJ
taxlaw-2826	292	27	revenues	revenue	NOUN
taxlaw-2826	292	28	.	.	PUNCT
taxlaw-2826	293	1	54	54	NUM
taxlaw-2826	293	2	in	in	ADP
taxlaw-2826	293	3	the	the	DET
taxlaw-2826	293	4	alternative	alternative	ADJ
taxlaw-2826	293	5	,	,	PUNCT
taxlaw-2826	293	6	tax	tax	NOUN
taxlaw-2826	293	7	-	-	PUNCT
taxlaw-2826	293	8	exempt	exempt	ADJ
taxlaw-2826	293	9	hospitals	hospital	NOUN
taxlaw-2826	293	10	could	could	AUX
taxlaw-2826	293	11	maintain	maintain	VERB
taxlaw-2826	293	12	exemptions	exemption	NOUN
taxlaw-2826	293	13	by	by	ADP
taxlaw-2826	293	14	serving	serve	VERB
taxlaw-2826	293	15	as	as	ADP
taxlaw-2826	293	16	the	the	DET
taxlaw-2826	293	17	only	only	ADJ
taxlaw-2826	293	18	hospitals	hospital	NOUN
taxlaw-2826	293	19	in	in	ADP
taxlaw-2826	293	20	their	their	PRON
taxlaw-2826	293	21	communities	community	NOUN
taxlaw-2826	293	22	,	,	PUNCT
taxlaw-2826	293	23	taking	take	VERB
taxlaw-2826	293	24	certain	certain	ADJ
taxlaw-2826	293	25	percentages	percentage	NOUN
taxlaw-2826	293	26	of	of	ADP
taxlaw-2826	293	27	patients	patient	NOUN
taxlaw-2826	293	28	on	on	ADP
taxlaw-2826	293	29	medicare	medicare	PROPN
taxlaw-2826	293	30	or	or	CCONJ
taxlaw-2826	293	31	medicaid	medicaid	PROPN
taxlaw-2826	293	32	,	,	PUNCT
taxlaw-2826	293	33	or	or	CCONJ
taxlaw-2826	293	34	devoting	devote	VERB
taxlaw-2826	293	35	10	10	NUM
taxlaw-2826	293	36	%	%	NOUN
taxlaw-2826	293	37	of	of	ADP
taxlaw-2826	293	38	their	their	PRON
taxlaw-2826	293	39	gross	gross	ADJ
taxlaw-2826	293	40	revenues	revenue	NOUN
taxlaw-2826	293	41	to	to	ADP
taxlaw-2826	293	42	“	"	PUNCT
taxlaw-2826	293	43	qualified	qualified	ADJ
taxlaw-2826	293	44	services	service	NOUN
taxlaw-2826	293	45	to	to	ADP
taxlaw-2826	293	46	the	the	DET
taxlaw-2826	293	47	community	community	NOUN
taxlaw-2826	293	48	.	.	PUNCT
taxlaw-2826	293	49	”	"	PUNCT
taxlaw-2826	294	1	55	55	NUM
taxlaw-2826	294	2	the	the	DET
taxlaw-2826	294	3	first	first	ADJ
taxlaw-2826	294	4	decade	decade	NOUN
taxlaw-2826	294	5	of	of	ADP
taxlaw-2826	294	6	this	this	DET
taxlaw-2826	294	7	century	century	NOUN
taxlaw-2826	294	8	also	also	ADV
taxlaw-2826	294	9	saw	see	VERB
taxlaw-2826	294	10	two	two	NUM
taxlaw-2826	294	11	legislative	legislative	ADJ
taxlaw-2826	294	12	proposals	proposal	NOUN
taxlaw-2826	294	13	regarding	regard	VERB
taxlaw-2826	294	14	taxexempt	taxexempt	ADJ
taxlaw-2826	294	15	hospitals	hospital	NOUN
taxlaw-2826	294	16	.	.	PUNCT
taxlaw-2826	295	1	in	in	ADP
taxlaw-2826	295	2	2006	2006	NUM
taxlaw-2826	295	3	,	,	PUNCT
taxlaw-2826	295	4	representative	representative	ADJ
taxlaw-2826	295	5	bill	bill	NOUN
taxlaw-2826	295	6	thomas	thomas	PROPN
taxlaw-2826	295	7	introduced	introduce	VERB
taxlaw-2826	295	8	a	a	DET
taxlaw-2826	295	9	bill	bill	NOUN
taxlaw-2826	295	10	that	that	PRON
taxlaw-2826	295	11	would	would	AUX
taxlaw-2826	295	12	have	have	AUX
taxlaw-2826	295	13	required	require	VERB
taxlaw-2826	295	14	tax	tax	NOUN
taxlaw-2826	295	15	-	-	PUNCT
taxlaw-2826	295	16	exempt	exempt	ADJ
taxlaw-2826	295	17	hospitals	hospital	NOUN
taxlaw-2826	295	18	to	to	PART
taxlaw-2826	295	19	charge	charge	VERB
taxlaw-2826	295	20	no	no	DET
taxlaw-2826	295	21	more	more	ADJ
taxlaw-2826	295	22	than	than	ADP
taxlaw-2826	295	23	$	$	SYM
taxlaw-2826	295	24	25	25	NUM
taxlaw-2826	295	25	per	per	ADP
taxlaw-2826	295	26	medically	medically	ADV
taxlaw-2826	295	27	necessary	necessary	ADJ
taxlaw-2826	295	28	visit	visit	NOUN
taxlaw-2826	295	29	to	to	ADP
taxlaw-2826	295	30	patients	patient	NOUN
taxlaw-2826	295	31	with	with	ADP
taxlaw-2826	295	32	annual	annual	ADJ
taxlaw-2826	295	33	household	household	NOUN
taxlaw-2826	295	34	incomes	income	NOUN
taxlaw-2826	295	35	up	up	ADP
taxlaw-2826	295	36	to	to	PART
taxlaw-2826	295	37	100	100	NUM
taxlaw-2826	295	38	%	%	NOUN
taxlaw-2826	295	39	of	of	ADP
taxlaw-2826	295	40	the	the	DET
taxlaw-2826	295	41	federal	federal	ADJ
taxlaw-2826	295	42	poverty	poverty	NOUN
taxlaw-2826	295	43	line	line	NOUN
taxlaw-2826	295	44	.	.	PUNCT
taxlaw-2826	296	1	additionally	additionally	ADV
taxlaw-2826	296	2	,	,	PUNCT
taxlaw-2826	296	3	tax	tax	NOUN
taxlaw-2826	296	4	-	-	PUNCT
taxlaw-2826	296	5	exempt	exempt	ADJ
taxlaw-2826	296	6	hospitals	hospital	NOUN
taxlaw-2826	296	7	would	would	AUX
taxlaw-2826	296	8	have	have	AUX
taxlaw-2826	296	9	been	be	AUX
taxlaw-2826	296	10	unable	unable	ADJ
taxlaw-2826	296	11	to	to	PART
taxlaw-2826	296	12	charge	charge	VERB
taxlaw-2826	296	13	patients	patient	NOUN
taxlaw-2826	296	14	whose	whose	DET
taxlaw-2826	296	15	household	household	NOUN
taxlaw-2826	296	16	incomes	income	NOUN
taxlaw-2826	296	17	were	be	AUX
taxlaw-2826	296	18	between	between	ADP
taxlaw-2826	296	19	100	100	NUM
taxlaw-2826	296	20	%	%	NOUN
taxlaw-2826	296	21	and	and	CCONJ
taxlaw-2826	296	22	200	200	NUM
taxlaw-2826	296	23	%	%	NOUN
taxlaw-2826	296	24	of	of	ADP
taxlaw-2826	296	25	the	the	DET
taxlaw-2826	296	26	federal	federal	ADJ
taxlaw-2826	296	27	poverty	poverty	NOUN
taxlaw-2826	296	28	line	line	NOUN
taxlaw-2826	296	29	more	more	ADJ
taxlaw-2826	296	30	than	than	SCONJ
taxlaw-2826	296	31	bills	bill	NOUN
taxlaw-2826	296	32	are	be	AUX
taxlaw-2826	296	33	arrested	arrest	VERB
taxlaw-2826	296	34	;	;	PUNCT
taxlaw-2826	296	35	it	it	PRON
taxlaw-2826	296	36	’s	’	VERB
taxlaw-2826	296	37	a	a	DET
taxlaw-2826	296	38	‘	'	PUNCT
taxlaw-2826	296	39	body	body	NOUN
taxlaw-2826	296	40	attachment	attachment	NOUN
taxlaw-2826	296	41	’	'	PUNCT
taxlaw-2826	296	42	,	,	PUNCT
taxlaw-2826	296	43	wall	wall	PROPN
taxlaw-2826	296	44	st	st	PROPN
taxlaw-2826	296	45	.	.	PROPN
taxlaw-2826	296	46	j.	j.	PROPN
taxlaw-2826	296	47	(	(	PUNCT
taxlaw-2826	296	48	oct	oct	PROPN
taxlaw-2826	296	49	.	.	PROPN
taxlaw-2826	296	50	30	30	NUM
taxlaw-2826	296	51	,	,	PUNCT
taxlaw-2826	296	52	2003	2003	NUM
taxlaw-2826	296	53	,	,	PUNCT
taxlaw-2826	296	54	12:01	12:01	NUM
taxlaw-2826	296	55	am	am	NOUN
taxlaw-2826	296	56	)	)	PUNCT
taxlaw-2826	296	57	,	,	PUNCT
taxlaw-2826	297	1	http://online.wsj.com/news/articles/sb106745941349180300	http://online.wsj.com/news/articles/sb106745941349180300	NUM
taxlaw-2826	298	1	[	[	X
taxlaw-2826	298	2	hereinafter	hereinafter	NOUN
taxlaw-2826	298	3	lagnado	lagnado	NOUN
taxlaw-2826	298	4	,	,	PUNCT
taxlaw-2826	298	5	extreme	extreme	ADJ
taxlaw-2826	298	6	measures	measure	NOUN
taxlaw-2826	298	7	]	]	PUNCT
taxlaw-2826	298	8	.	.	PUNCT
taxlaw-2826	299	1	47	47	NUM
taxlaw-2826	299	2	lagnado	lagnado	NOUN
taxlaw-2826	299	3	,	,	PUNCT
taxlaw-2826	299	4	anatomy	anatomy	NOUN
taxlaw-2826	299	5	,	,	PUNCT
taxlaw-2826	299	6	supra	supra	PROPN
taxlaw-2826	299	7	note	note	NOUN
taxlaw-2826	299	8	46	46	NUM
taxlaw-2826	299	9	.	.	PUNCT
taxlaw-2826	299	10	48	48	NUM
taxlaw-2826	300	1	i	i	PRON
taxlaw-2826	300	2	d.	d.	PROPN
taxlaw-2826	300	3	49	49	NUM
taxlaw-2826	301	1	i	i	PRON
taxlaw-2826	301	2	d.	d.	PROPN
taxlaw-2826	301	3	50	50	NUM
taxlaw-2826	301	4	i	i	PROPN
taxlaw-2826	301	5	d.	d.	PROPN
taxlaw-2826	301	6	;	;	PUNCT
taxlaw-2826	301	7	lagnado	lagnado	NOUN
taxlaw-2826	301	8	,	,	PUNCT
taxlaw-2826	301	9	extreme	extreme	ADJ
taxlaw-2826	301	10	measures	measure	NOUN
taxlaw-2826	301	11	,	,	PUNCT
taxlaw-2826	301	12	supra	supra	NOUN
taxlaw-2826	301	13	note	note	NOUN
taxlaw-2826	301	14	46	46	NUM
taxlaw-2826	301	15	.	.	PUNCT
taxlaw-2826	301	16	51	51	NUM
taxlaw-2826	301	17	see	see	VERB
taxlaw-2826	301	18	generally	generally	ADV
taxlaw-2826	301	19	taking	take	VERB
taxlaw-2826	301	20	the	the	DET
taxlaw-2826	301	21	pulse	pulse	NOUN
taxlaw-2826	301	22	of	of	ADP
taxlaw-2826	301	23	charitable	charitable	ADJ
taxlaw-2826	301	24	care	care	NOUN
taxlaw-2826	301	25	and	and	CCONJ
taxlaw-2826	301	26	community	community	NOUN
taxlaw-2826	301	27	benefits	benefit	NOUN
taxlaw-2826	301	28	at	at	ADP
taxlaw-2826	301	29	nonprofit	nonprofit	ADJ
taxlaw-2826	301	30	hospitals	hospital	NOUN
taxlaw-2826	301	31	:	:	PUNCT
taxlaw-2826	301	32	hearing	hear	VERB
taxlaw-2826	301	33	before	before	ADP
taxlaw-2826	301	34	the	the	DET
taxlaw-2826	301	35	senate	senate	PROPN
taxlaw-2826	301	36	comm	comm	NOUN
taxlaw-2826	301	37	.	.	PUNCT
taxlaw-2826	302	1	on	on	ADP
taxlaw-2826	302	2	fin	fin	PROPN
taxlaw-2826	302	3	.	.	PUNCT
taxlaw-2826	302	4	,	,	PUNCT
taxlaw-2826	302	5	109th	109th	ADJ
taxlaw-2826	302	6	cong	cong	NOUN
taxlaw-2826	302	7	.	.	PUNCT
taxlaw-2826	303	1	(	(	PUNCT
taxlaw-2826	303	2	2006	2006	NUM
taxlaw-2826	303	3	)	)	PUNCT
taxlaw-2826	304	1	[	[	X
taxlaw-2826	304	2	hereinafter	hereinafter	NOUN
taxlaw-2826	304	3	taking	take	VERB
taxlaw-2826	304	4	the	the	DET
taxlaw-2826	304	5	pulse	pulse	NOUN
taxlaw-2826	304	6	]	]	X
taxlaw-2826	304	7	;	;	PUNCT
taxlaw-2826	304	8	tax	tax	NOUN
taxlaw-2826	304	9	-	-	PUNCT
taxlaw-2826	304	10	exempt	exempt	ADJ
taxlaw-2826	304	11	hospital	hospital	NOUN
taxlaw-2826	304	12	sector	sector	NOUN
taxlaw-2826	304	13	,	,	PUNCT
taxlaw-2826	304	14	supra	supra	PROPN
taxlaw-2826	304	15	note	note	NOUN
taxlaw-2826	304	16	36	36	NUM
taxlaw-2826	304	17	.	.	NOUN
taxlaw-2826	304	18	52	52	NUM
taxlaw-2826	305	1	taking	take	VERB
taxlaw-2826	305	2	the	the	DET
taxlaw-2826	305	3	pulse	pulse	NOUN
taxlaw-2826	305	4	,	,	PUNCT
taxlaw-2826	305	5	supra	supra	PROPN
taxlaw-2826	305	6	note	note	NOUN
taxlaw-2826	305	7	51	51	NUM
taxlaw-2826	305	8	,	,	PUNCT
taxlaw-2826	305	9	at	at	ADP
taxlaw-2826	305	10	16	16	NUM
taxlaw-2826	305	11	-	-	SYM
taxlaw-2826	305	12	18	18	NUM
taxlaw-2826	305	13	(	(	PUNCT
taxlaw-2826	305	14	statement	statement	NOUN
taxlaw-2826	305	15	of	of	ADP
taxlaw-2826	305	16	ray	ray	PROPN
taxlaw-2826	305	17	hartz	hartz	PROPN
taxlaw-2826	305	18	,	,	PUNCT
taxlaw-2826	305	19	executive	executive	ADJ
taxlaw-2826	305	20	director	director	NOUN
taxlaw-2826	305	21	,	,	PUNCT
taxlaw-2826	305	22	legal	legal	ADJ
taxlaw-2826	305	23	aid	aid	NOUN
taxlaw-2826	305	24	society	society	NOUN
taxlaw-2826	305	25	of	of	ADP
taxlaw-2826	305	26	eastern	eastern	PROPN
taxlaw-2826	305	27	virginia	virginia	PROPN
taxlaw-2826	305	28	,	,	PUNCT
taxlaw-2826	305	29	inc	inc	PROPN
taxlaw-2826	305	30	.	.	PROPN
taxlaw-2826	305	31	,	,	PUNCT
taxlaw-2826	305	32	norfolk	norfolk	PROPN
taxlaw-2826	305	33	,	,	PUNCT
taxlaw-2826	305	34	va	va	PROPN
taxlaw-2826	305	35	)	)	PUNCT
taxlaw-2826	305	36	.	.	PUNCT
taxlaw-2826	306	1	53	53	NUM
taxlaw-2826	306	2	h.r	h.r	PROPN
taxlaw-2826	306	3	.	.	PROPN
taxlaw-2826	306	4	790	790	NUM
taxlaw-2826	306	5	,	,	PUNCT
taxlaw-2826	306	6	102d	102d	NUM
taxlaw-2826	306	7	cong	cong	NOUN
taxlaw-2826	306	8	.	.	PUNCT
taxlaw-2826	307	1	(	(	PUNCT
taxlaw-2826	307	2	1991	1991	NUM
taxlaw-2826	307	3	)	)	PUNCT
taxlaw-2826	307	4	.	.	PUNCT
taxlaw-2826	308	1	54	54	NUM
taxlaw-2826	308	2	h.r	h.r	PROPN
taxlaw-2826	308	3	.	.	PROPN
taxlaw-2826	308	4	1374	1374	NUM
taxlaw-2826	308	5	,	,	PUNCT
taxlaw-2826	308	6	102d	102d	NUM
taxlaw-2826	308	7	cong	cong	NOUN
taxlaw-2826	308	8	.	.	PUNCT
taxlaw-2826	309	1	(	(	PUNCT
taxlaw-2826	309	2	1991	1991	NUM
taxlaw-2826	309	3	)	)	PUNCT
taxlaw-2826	309	4	.	.	PUNCT
taxlaw-2826	310	1	55	55	NUM
taxlaw-2826	310	2	h.r	h.r	PROPN
taxlaw-2826	310	3	.	.	PROPN
taxlaw-2826	310	4	1374	1374	NUM
taxlaw-2826	310	5	,	,	PUNCT
taxlaw-2826	310	6	102d	102d	NUM
taxlaw-2826	310	7	cong	cong	NOUN
taxlaw-2826	310	8	.	.	PUNCT
taxlaw-2826	311	1	(	(	PUNCT
taxlaw-2826	311	2	1991	1991	NUM
taxlaw-2826	311	3	)	)	PUNCT
taxlaw-2826	311	4	.	.	PUNCT
taxlaw-2826	312	1	44	44	NUM
taxlaw-2826	312	2	columbia	columbia	PROPN
taxlaw-2826	312	3	journal	journal	PROPN
taxlaw-2826	312	4	of	of	ADP
taxlaw-2826	312	5	tax	tax	NOUN
taxlaw-2826	312	6	law	law	NOUN
taxlaw-2826	312	7	[	[	X
taxlaw-2826	312	8	vol.6:33	vol.6:33	ADJ
taxlaw-2826	312	9	health	health	NOUN
taxlaw-2826	312	10	insurers	insurer	NOUN
taxlaw-2826	312	11	’	’	PART
taxlaw-2826	312	12	average	average	ADJ
taxlaw-2826	312	13	rate	rate	NOUN
taxlaw-2826	312	14	for	for	ADP
taxlaw-2826	312	15	care	care	NOUN
taxlaw-2826	312	16	.	.	PUNCT
taxlaw-2826	313	1	56	56	NUM
taxlaw-2826	313	2	then	then	ADV
taxlaw-2826	313	3	,	,	PUNCT
taxlaw-2826	313	4	in	in	ADP
taxlaw-2826	313	5	2007	2007	NUM
taxlaw-2826	313	6	,	,	PUNCT
taxlaw-2826	313	7	senator	senator	PROPN
taxlaw-2826	313	8	chuck	chuck	PROPN
taxlaw-2826	313	9	grassley	grassley	PROPN
taxlaw-2826	313	10	released	release	VERB
taxlaw-2826	313	11	a	a	DET
taxlaw-2826	313	12	“	"	PUNCT
taxlaw-2826	313	13	discussion	discussion	NOUN
taxlaw-2826	313	14	draft	draft	NOUN
taxlaw-2826	313	15	”	"	PUNCT
taxlaw-2826	313	16	of	of	ADP
taxlaw-2826	313	17	potential	potential	ADJ
taxlaw-2826	313	18	legislative	legislative	ADJ
taxlaw-2826	313	19	proposals	proposal	NOUN
taxlaw-2826	313	20	that	that	PRON
taxlaw-2826	313	21	he	he	PRON
taxlaw-2826	313	22	was	be	AUX
taxlaw-2826	313	23	considering	consider	VERB
taxlaw-2826	313	24	—	—	PUNCT
taxlaw-2826	313	25	a	a	DET
taxlaw-2826	313	26	draft	draft	NOUN
taxlaw-2826	313	27	that	that	PRON
taxlaw-2826	313	28	would	would	AUX
taxlaw-2826	313	29	have	have	VERB
taxlaw-2826	313	30	large	large	ADJ
taxlaw-2826	313	31	ramifications	ramification	NOUN
taxlaw-2826	313	32	.	.	PUNCT
taxlaw-2826	314	1	the	the	DET
taxlaw-2826	314	2	draft	draft	NOUN
taxlaw-2826	314	3	included	include	VERB
taxlaw-2826	314	4	a	a	DET
taxlaw-2826	314	5	series	series	NOUN
taxlaw-2826	314	6	of	of	ADP
taxlaw-2826	314	7	new	new	ADJ
taxlaw-2826	314	8	rules	rule	NOUN
taxlaw-2826	314	9	for	for	ADP
taxlaw-2826	314	10	tax	tax	NOUN
taxlaw-2826	314	11	-	-	PUNCT
taxlaw-2826	314	12	exempt	exempt	ADJ
taxlaw-2826	314	13	hospitals	hospital	NOUN
taxlaw-2826	314	14	,	,	PUNCT
taxlaw-2826	314	15	among	among	ADP
taxlaw-2826	314	16	them	they	PRON
taxlaw-2826	314	17	,	,	PUNCT
taxlaw-2826	314	18	changes	change	NOUN
taxlaw-2826	314	19	to	to	ADP
taxlaw-2826	314	20	hospitals	hospital	NOUN
taxlaw-2826	314	21	’	'	PUNCT
taxlaw-2826	314	22	financial	financial	ADJ
taxlaw-2826	314	23	policies	policy	NOUN
taxlaw-2826	314	24	and	and	CCONJ
taxlaw-2826	314	25	a	a	DET
taxlaw-2826	314	26	mandatory	mandatory	ADJ
taxlaw-2826	314	27	charity	charity	NOUN
taxlaw-2826	314	28	care	care	NOUN
taxlaw-2826	314	29	minimum	minimum	NOUN
taxlaw-2826	314	30	equal	equal	ADJ
taxlaw-2826	314	31	to	to	ADP
taxlaw-2826	314	32	5	5	NUM
taxlaw-2826	314	33	%	%	NOUN
taxlaw-2826	314	34	of	of	ADP
taxlaw-2826	314	35	revenues	revenue	NOUN
taxlaw-2826	314	36	.	.	PUNCT
taxlaw-2826	315	1	57	57	NUM
taxlaw-2826	315	2	of	of	ADP
taxlaw-2826	315	3	these	these	DET
taxlaw-2826	315	4	various	various	ADJ
taxlaw-2826	315	5	proposals	proposal	NOUN
taxlaw-2826	315	6	to	to	PART
taxlaw-2826	315	7	reform	reform	VERB
taxlaw-2826	315	8	the	the	DET
taxlaw-2826	315	9	legal	legal	ADJ
taxlaw-2826	315	10	framework	framework	NOUN
taxlaw-2826	315	11	for	for	ADP
taxlaw-2826	315	12	tax	tax	NOUN
taxlaw-2826	315	13	-	-	PUNCT
taxlaw-2826	315	14	exempt	exempt	ADJ
taxlaw-2826	315	15	hospitals	hospital	NOUN
taxlaw-2826	315	16	,	,	PUNCT
taxlaw-2826	315	17	the	the	DET
taxlaw-2826	315	18	roybal	roybal	ADJ
taxlaw-2826	315	19	,	,	PUNCT
taxlaw-2826	315	20	donnelly	donnelly	PROPN
taxlaw-2826	315	21	and	and	CCONJ
taxlaw-2826	315	22	thomas	thomas	PROPN
taxlaw-2826	315	23	plans	plan	NOUN
taxlaw-2826	315	24	never	never	ADV
taxlaw-2826	315	25	moved	move	VERB
taxlaw-2826	315	26	beyond	beyond	ADP
taxlaw-2826	315	27	draft	draft	NOUN
taxlaw-2826	315	28	stage	stage	NOUN
taxlaw-2826	315	29	.	.	PUNCT
taxlaw-2826	316	1	the	the	DET
taxlaw-2826	316	2	grassley	grassley	PROPN
taxlaw-2826	316	3	discussion	discussion	NOUN
taxlaw-2826	316	4	draft	draft	NOUN
taxlaw-2826	316	5	,	,	PUNCT
taxlaw-2826	316	6	however	however	ADV
taxlaw-2826	316	7	,	,	PUNCT
taxlaw-2826	316	8	while	while	SCONJ
taxlaw-2826	316	9	never	never	ADV
taxlaw-2826	316	10	actually	actually	ADV
taxlaw-2826	316	11	becoming	become	VERB
taxlaw-2826	316	12	law	law	NOUN
taxlaw-2826	316	13	,	,	PUNCT
taxlaw-2826	316	14	set	set	VERB
taxlaw-2826	316	15	the	the	DET
taxlaw-2826	316	16	stage	stage	NOUN
taxlaw-2826	316	17	for	for	ADP
taxlaw-2826	316	18	the	the	DET
taxlaw-2826	316	19	new	new	ADJ
taxlaw-2826	316	20	rules	rule	NOUN
taxlaw-2826	316	21	for	for	ADP
taxlaw-2826	316	22	tax	tax	NOUN
taxlaw-2826	316	23	-	-	PUNCT
taxlaw-2826	316	24	exempt	exempt	ADJ
taxlaw-2826	316	25	hospitals	hospital	NOUN
taxlaw-2826	316	26	contained	contain	VERB
taxlaw-2826	316	27	in	in	ADP
taxlaw-2826	316	28	the	the	DET
taxlaw-2826	316	29	affordable	affordable	ADJ
taxlaw-2826	316	30	care	care	PROPN
taxlaw-2826	316	31	act	act	PROPN
taxlaw-2826	316	32	.	.	PUNCT
taxlaw-2826	317	1	as	as	SCONJ
taxlaw-2826	317	2	subpart	subpart	NOUN
taxlaw-2826	317	3	ii.c	ii.c	PRON
taxlaw-2826	317	4	will	will	AUX
taxlaw-2826	317	5	now	now	ADV
taxlaw-2826	317	6	describe	describe	VERB
taxlaw-2826	317	7	,	,	PUNCT
taxlaw-2826	317	8	the	the	DET
taxlaw-2826	317	9	law	law	NOUN
taxlaw-2826	317	10	that	that	PRON
taxlaw-2826	317	11	eventually	eventually	ADV
taxlaw-2826	317	12	passed	pass	VERB
taxlaw-2826	317	13	adopted	adopt	VERB
taxlaw-2826	317	14	some	some	DET
taxlaw-2826	317	15	form	form	NOUN
taxlaw-2826	317	16	of	of	ADP
taxlaw-2826	317	17	senator	senator	PROPN
taxlaw-2826	317	18	grassley	grassley	PROPN
taxlaw-2826	317	19	’s	’s	PART
taxlaw-2826	317	20	recommendations	recommendation	NOUN
taxlaw-2826	317	21	both	both	CCONJ
taxlaw-2826	317	22	about	about	ADP
taxlaw-2826	317	23	financial	financial	ADJ
taxlaw-2826	317	24	aid	aid	NOUN
taxlaw-2826	317	25	policies	policy	NOUN
taxlaw-2826	317	26	and	and	CCONJ
taxlaw-2826	317	27	about	about	ADP
taxlaw-2826	317	28	“	"	PUNCT
taxlaw-2826	317	29	community	community	NOUN
taxlaw-2826	317	30	health	health	NOUN
taxlaw-2826	317	31	needs	need	VERB
taxlaw-2826	317	32	assessments”—a	assessments”—a	VERB
taxlaw-2826	317	33	consequential	consequential	ADJ
taxlaw-2826	317	34	idea	idea	NOUN
taxlaw-2826	317	35	that	that	PRON
taxlaw-2826	317	36	was	be	AUX
taxlaw-2826	317	37	new	new	ADJ
taxlaw-2826	317	38	to	to	ADP
taxlaw-2826	317	39	the	the	DET
taxlaw-2826	317	40	discussion	discussion	NOUN
taxlaw-2826	317	41	.	.	PUNCT
taxlaw-2826	318	1	notably	notably	ADV
taxlaw-2826	318	2	,	,	PUNCT
taxlaw-2826	318	3	the	the	DET
taxlaw-2826	318	4	aca	aca	PROPN
taxlaw-2826	318	5	did	do	AUX
taxlaw-2826	318	6	not	not	PART
taxlaw-2826	318	7	include	include	VERB
taxlaw-2826	318	8	any	any	DET
taxlaw-2826	318	9	quantitative	quantitative	ADJ
taxlaw-2826	318	10	thresholds	threshold	NOUN
taxlaw-2826	318	11	for	for	ADP
taxlaw-2826	318	12	charity	charity	NOUN
taxlaw-2826	318	13	care	care	NOUN
taxlaw-2826	318	14	or	or	CCONJ
taxlaw-2826	318	15	community	community	NOUN
taxlaw-2826	318	16	benefits	benefit	NOUN
taxlaw-2826	318	17	.	.	PUNCT
taxlaw-2826	319	1	c.	c.	NOUN
taxlaw-2826	319	2	additional	additional	ADJ
taxlaw-2826	319	3	hospital	hospital	NOUN
taxlaw-2826	319	4	-	-	PUNCT
taxlaw-2826	319	5	specific	specific	ADJ
taxlaw-2826	319	6	requirements	requirement	NOUN
taxlaw-2826	319	7	for	for	ADP
taxlaw-2826	319	8	tax	tax	NOUN
taxlaw-2826	319	9	-	-	PUNCT
taxlaw-2826	319	10	exemption	exemption	NOUN
taxlaw-2826	319	11	under	under	ADP
taxlaw-2826	319	12	the	the	DET
taxlaw-2826	319	13	affordable	affordable	ADJ
taxlaw-2826	319	14	care	care	NOUN
taxlaw-2826	319	15	act	act	NOUN
taxlaw-2826	319	16	in	in	ADP
taxlaw-2826	319	17	2010	2010	NUM
taxlaw-2826	319	18	,	,	PUNCT
taxlaw-2826	319	19	as	as	ADP
taxlaw-2826	319	20	part	part	NOUN
taxlaw-2826	319	21	of	of	ADP
taxlaw-2826	319	22	the	the	DET
taxlaw-2826	319	23	aca	aca	PROPN
taxlaw-2826	319	24	,	,	PUNCT
taxlaw-2826	319	25	congress	congress	PROPN
taxlaw-2826	319	26	passed	pass	VERB
taxlaw-2826	319	27	new	new	ADJ
taxlaw-2826	319	28	legislation	legislation	NOUN
taxlaw-2826	319	29	governing	govern	VERB
taxlaw-2826	319	30	the	the	DET
taxlaw-2826	319	31	behavior	behavior	NOUN
taxlaw-2826	319	32	of	of	ADP
taxlaw-2826	319	33	tax	tax	NOUN
taxlaw-2826	319	34	-	-	PUNCT
taxlaw-2826	319	35	exempt	exempt	ADJ
taxlaw-2826	319	36	hospitals	hospital	NOUN
taxlaw-2826	319	37	.	.	PUNCT
taxlaw-2826	320	1	these	these	DET
taxlaw-2826	320	2	rules	rule	NOUN
taxlaw-2826	320	3	followed	follow	VERB
taxlaw-2826	320	4	in	in	ADP
taxlaw-2826	320	5	the	the	DET
taxlaw-2826	320	6	steps	step	NOUN
taxlaw-2826	320	7	of	of	ADP
taxlaw-2826	320	8	senator	senator	PROPN
taxlaw-2826	320	9	grassley	grassley	PROPN
taxlaw-2826	320	10	’s	’s	PART
taxlaw-2826	320	11	discussion	discussion	NOUN
taxlaw-2826	320	12	draft	draft	NOUN
taxlaw-2826	320	13	.	.	PUNCT
taxlaw-2826	321	1	the	the	DET
taxlaw-2826	321	2	new	new	ADJ
taxlaw-2826	321	3	rules	rule	NOUN
taxlaw-2826	321	4	concerned	concern	VERB
taxlaw-2826	321	5	hospitals	hospital	NOUN
taxlaw-2826	321	6	’	'	PUNCT
taxlaw-2826	321	7	financial	financial	ADJ
taxlaw-2826	321	8	policies	policy	NOUN
taxlaw-2826	321	9	and	and	CCONJ
taxlaw-2826	321	10	methods	method	NOUN
taxlaw-2826	321	11	of	of	ADP
taxlaw-2826	321	12	assessing	assess	VERB
taxlaw-2826	321	13	their	their	PRON
taxlaw-2826	321	14	communities	community	NOUN
taxlaw-2826	321	15	’	'	PUNCT
taxlaw-2826	321	16	needs	need	NOUN
taxlaw-2826	321	17	.	.	PUNCT
taxlaw-2826	322	1	the	the	DET
taxlaw-2826	322	2	following	follow	VERB
taxlaw-2826	322	3	subpart	subpart	NOUN
taxlaw-2826	322	4	ii.c.1	ii.c.1	NOUN
taxlaw-2826	322	5	will	will	AUX
taxlaw-2826	322	6	briefly	briefly	ADV
taxlaw-2826	322	7	describe	describe	VERB
taxlaw-2826	322	8	the	the	DET
taxlaw-2826	322	9	aca	aca	PROPN
taxlaw-2826	322	10	’s	’s	PART
taxlaw-2826	322	11	framework	framework	NOUN
taxlaw-2826	322	12	regarding	regard	VERB
taxlaw-2826	322	13	tax	tax	NOUN
taxlaw-2826	322	14	-	-	PUNCT
taxlaw-2826	322	15	exempt	exempt	ADJ
taxlaw-2826	322	16	hospitals	hospital	NOUN
taxlaw-2826	322	17	,	,	PUNCT
taxlaw-2826	322	18	including	include	VERB
taxlaw-2826	322	19	the	the	DET
taxlaw-2826	322	20	related	related	ADJ
taxlaw-2826	322	21	draft	draft	NOUN
taxlaw-2826	322	22	regulations	regulation	NOUN
taxlaw-2826	322	23	that	that	PRON
taxlaw-2826	322	24	the	the	DET
taxlaw-2826	322	25	irs	irs	PROPN
taxlaw-2826	322	26	and	and	CCONJ
taxlaw-2826	322	27	the	the	DET
taxlaw-2826	322	28	treasury	treasury	PROPN
taxlaw-2826	322	29	department	department	PROPN
taxlaw-2826	322	30	have	have	AUX
taxlaw-2826	322	31	subsequently	subsequently	ADV
taxlaw-2826	322	32	promulgated	promulgate	VERB
taxlaw-2826	322	33	.	.	PUNCT
taxlaw-2826	323	1	1	1	X
taxlaw-2826	323	2	.	.	X
taxlaw-2826	323	3	community	community	NOUN
taxlaw-2826	323	4	health	health	NOUN
taxlaw-2826	323	5	needs	need	VERB
taxlaw-2826	323	6	assessments	assessment	NOUN
taxlaw-2826	323	7	first	first	ADV
taxlaw-2826	323	8	,	,	PUNCT
taxlaw-2826	323	9	the	the	DET
taxlaw-2826	323	10	affordable	affordable	ADJ
taxlaw-2826	323	11	care	care	NOUN
taxlaw-2826	323	12	act	act	PROPN
taxlaw-2826	323	13	required	require	VERB
taxlaw-2826	323	14	tax	tax	NOUN
taxlaw-2826	323	15	-	-	PUNCT
taxlaw-2826	323	16	exempt	exempt	ADJ
taxlaw-2826	323	17	hospitals	hospital	NOUN
taxlaw-2826	323	18	to	to	PART
taxlaw-2826	323	19	conduct	conduct	VERB
taxlaw-2826	323	20	,	,	PUNCT
taxlaw-2826	323	21	every	every	DET
taxlaw-2826	323	22	three	three	NUM
taxlaw-2826	323	23	years	year	NOUN
taxlaw-2826	323	24	,	,	PUNCT
taxlaw-2826	323	25	a	a	DET
taxlaw-2826	323	26	“	"	PUNCT
taxlaw-2826	323	27	community	community	NOUN
taxlaw-2826	323	28	health	health	NOUN
taxlaw-2826	323	29	needs	need	NOUN
taxlaw-2826	323	30	assessment	assessment	NOUN
taxlaw-2826	323	31	”	"	PUNCT
taxlaw-2826	323	32	(	(	PUNCT
taxlaw-2826	323	33	a	a	DET
taxlaw-2826	323	34	“	"	PUNCT
taxlaw-2826	323	35	chna	chna	NOUN
taxlaw-2826	323	36	”	"	PUNCT
taxlaw-2826	323	37	)	)	PUNCT
taxlaw-2826	323	38	.	.	PUNCT
taxlaw-2826	324	1	58	58	NUM
taxlaw-2826	324	2	under	under	ADP
taxlaw-2826	324	3	these	these	DET
taxlaw-2826	324	4	new	new	ADJ
taxlaw-2826	324	5	rules	rule	NOUN
taxlaw-2826	324	6	,	,	PUNCT
taxlaw-2826	324	7	the	the	DET
taxlaw-2826	324	8	hospital	hospital	NOUN
taxlaw-2826	324	9	must	must	AUX
taxlaw-2826	324	10	also	also	ADV
taxlaw-2826	324	11	adopt	adopt	VERB
taxlaw-2826	324	12	an	an	DET
taxlaw-2826	324	13	implementation	implementation	NOUN
taxlaw-2826	324	14	strategy	strategy	NOUN
taxlaw-2826	324	15	to	to	PART
taxlaw-2826	324	16	meet	meet	VERB
taxlaw-2826	324	17	the	the	DET
taxlaw-2826	324	18	community	community	NOUN
taxlaw-2826	324	19	health	health	NOUN
taxlaw-2826	324	20	needs	need	NOUN
taxlaw-2826	324	21	identified	identify	VERB
taxlaw-2826	324	22	through	through	ADP
taxlaw-2826	324	23	the	the	DET
taxlaw-2826	324	24	chna	chna	NOUN
taxlaw-2826	324	25	.	.	PUNCT
taxlaw-2826	325	1	59	59	NUM
taxlaw-2826	325	2	the	the	DET
taxlaw-2826	325	3	legislation	legislation	NOUN
taxlaw-2826	325	4	specifies	specifie	NOUN
taxlaw-2826	325	5	that	that	PRON
taxlaw-2826	325	6	the	the	DET
taxlaw-2826	325	7	chna	chna	NOUN
taxlaw-2826	325	8	must	must	AUX
taxlaw-2826	325	9	take	take	VERB
taxlaw-2826	325	10	into	into	ADP
taxlaw-2826	325	11	account	account	NOUN
taxlaw-2826	325	12	input	input	NOUN
taxlaw-2826	325	13	from	from	ADP
taxlaw-2826	325	14	persons	person	NOUN
taxlaw-2826	325	15	who	who	PRON
taxlaw-2826	325	16	represent	represent	VERB
taxlaw-2826	325	17	the	the	DET
taxlaw-2826	325	18	broad	broad	ADJ
taxlaw-2826	325	19	interests	interest	NOUN
taxlaw-2826	325	20	of	of	ADP
taxlaw-2826	325	21	the	the	DET
taxlaw-2826	325	22	community	community	NOUN
taxlaw-2826	325	23	“	"	PUNCT
taxlaw-2826	325	24	served	serve	VERB
taxlaw-2826	325	25	by	by	ADP
taxlaw-2826	325	26	the	the	DET
taxlaw-2826	325	27	hospital	hospital	NOUN
taxlaw-2826	325	28	facility	facility	NOUN
taxlaw-2826	325	29	”	"	PUNCT
taxlaw-2826	325	30	including	include	VERB
taxlaw-2826	325	31	those	those	PRON
taxlaw-2826	325	32	with	with	ADP
taxlaw-2826	325	33	special	special	ADJ
taxlaw-2826	325	34	public	public	ADJ
taxlaw-2826	325	35	health	health	NOUN
taxlaw-2826	325	36	expertise	expertise	NOUN
taxlaw-2826	325	37	.	.	PUNCT
taxlaw-2826	326	1	60	60	NUM
taxlaw-2826	326	2	the	the	DET
taxlaw-2826	326	3	hospital	hospital	NOUN
taxlaw-2826	326	4	must	must	AUX
taxlaw-2826	326	5	publicize	publicize	VERB
taxlaw-2826	326	6	the	the	DET
taxlaw-2826	326	7	chna	chna	NOUN
taxlaw-2826	326	8	“	"	PUNCT
taxlaw-2826	326	9	widely	widely	ADV
taxlaw-2826	326	10	.	.	PUNCT
taxlaw-2826	326	11	”	"	PUNCT
taxlaw-2826	327	1	61	61	NUM
taxlaw-2826	327	2	hospitals	hospital	NOUN
taxlaw-2826	327	3	that	that	PRON
taxlaw-2826	327	4	fail	fail	VERB
taxlaw-2826	327	5	to	to	PART
taxlaw-2826	327	6	meet	meet	VERB
taxlaw-2826	327	7	this	this	DET
taxlaw-2826	327	8	requirement	requirement	NOUN
taxlaw-2826	327	9	must	must	AUX
taxlaw-2826	327	10	pay	pay	VERB
taxlaw-2826	327	11	a	a	DET
taxlaw-2826	327	12	$	$	SYM
taxlaw-2826	327	13	50,000	50,000	NUM
taxlaw-2826	327	14	excise	excise	NOUN
taxlaw-2826	327	15	tax	tax	NOUN
taxlaw-2826	327	16	.	.	PUNCT
taxlaw-2826	328	1	62	62	NUM
taxlaw-2826	328	2	in	in	ADP
taxlaw-2826	328	3	april	april	PROPN
taxlaw-2826	328	4	of	of	ADP
taxlaw-2826	328	5	2013	2013	NUM
taxlaw-2826	328	6	,	,	PUNCT
taxlaw-2826	328	7	proposed	propose	VERB
taxlaw-2826	328	8	regulations	regulation	NOUN
taxlaw-2826	328	9	came	come	VERB
taxlaw-2826	328	10	out	out	ADP
taxlaw-2826	328	11	regarding	regard	VERB
taxlaw-2826	328	12	the	the	DET
taxlaw-2826	328	13	community	community	NOUN
taxlaw-2826	328	14	health	health	NOUN
taxlaw-2826	328	15	needs	need	VERB
taxlaw-2826	328	16	assessment	assessment	NOUN
taxlaw-2826	328	17	requirement	requirement	NOUN
taxlaw-2826	328	18	.	.	PUNCT
taxlaw-2826	329	1	63	63	NUM
taxlaw-2826	329	2	(	(	PUNCT
taxlaw-2826	329	3	the	the	DET
taxlaw-2826	329	4	irs	irs	PROPN
taxlaw-2826	329	5	and	and	CCONJ
taxlaw-2826	329	6	the	the	DET
taxlaw-2826	329	7	treasury	treasury	PROPN
taxlaw-2826	329	8	department	department	PROPN
taxlaw-2826	329	9	plan	plan	VERB
taxlaw-2826	329	10	to	to	PART
taxlaw-2826	329	11	publish	publish	VERB
taxlaw-2826	329	12	final	final	ADJ
taxlaw-2826	329	13	regulations	regulation	NOUN
taxlaw-2826	329	14	by	by	ADP
taxlaw-2826	329	15	the	the	DET
taxlaw-2826	329	16	end	end	NOUN
taxlaw-2826	329	17	of	of	ADP
taxlaw-2826	329	18	2014	2014	NUM
taxlaw-2826	329	19	.	.	PUNCT
taxlaw-2826	329	20	)	)	PUNCT
taxlaw-2826	329	21	64	64	NUM
taxlaw-2826	329	22	because	because	SCONJ
taxlaw-2826	329	23	some	some	DET
taxlaw-2826	329	24	version	version	NOUN
taxlaw-2826	329	25	of	of	ADP
taxlaw-2826	329	26	the	the	DET
taxlaw-2826	329	27	proposed	propose	VERB
taxlaw-2826	329	28	regulations	regulation	NOUN
taxlaw-2826	329	29	will	will	AUX
taxlaw-2826	329	30	soon	soon	ADV
taxlaw-2826	329	31	go	go	VERB
taxlaw-2826	329	32	into	into	ADP
taxlaw-2826	329	33	effect	effect	NOUN
taxlaw-2826	329	34	,	,	PUNCT
taxlaw-2826	329	35	they	they	PRON
taxlaw-2826	329	36	merit	merit	VERB
taxlaw-2826	329	37	special	special	ADJ
taxlaw-2826	329	38	attention	attention	NOUN
taxlaw-2826	329	39	for	for	ADP
taxlaw-2826	329	40	the	the	DET
taxlaw-2826	329	41	purposes	purpose	NOUN
taxlaw-2826	329	42	of	of	ADP
taxlaw-2826	329	43	this	this	DET
taxlaw-2826	329	44	article	article	NOUN
taxlaw-2826	329	45	.	.	PUNCT
taxlaw-2826	330	1	the	the	DET
taxlaw-2826	330	2	proposed	propose	VERB
taxlaw-2826	330	3	regulations	regulation	NOUN
taxlaw-2826	330	4	address	address	VERB
taxlaw-2826	330	5	a	a	DET
taxlaw-2826	330	6	number	number	NOUN
taxlaw-2826	330	7	of	of	ADP
taxlaw-2826	330	8	issues	issue	NOUN
taxlaw-2826	330	9	emerging	emerge	VERB
taxlaw-2826	330	10	from	from	ADP
taxlaw-2826	330	11	the	the	DET
taxlaw-2826	330	12	new	new	ADJ
taxlaw-2826	330	13	56	56	NUM
taxlaw-2826	330	14	h.r	h.r	PROPN
taxlaw-2826	330	15	.	.	PROPN
taxlaw-2826	330	16	6420	6420	NUM
taxlaw-2826	330	17	,	,	PUNCT
taxlaw-2826	330	18	109th	109th	ADJ
taxlaw-2826	330	19	cong	cong	NOUN
taxlaw-2826	330	20	.	.	PUNCT
taxlaw-2826	331	1	(	(	PUNCT
taxlaw-2826	331	2	2006	2006	NUM
taxlaw-2826	331	3	)	)	PUNCT
taxlaw-2826	331	4	.	.	PUNCT
taxlaw-2826	332	1	57	57	NUM
taxlaw-2826	332	2	see	see	VERB
taxlaw-2826	332	3	senate	senate	PROPN
taxlaw-2826	332	4	committee	committee	PROPN
taxlaw-2826	332	5	on	on	ADP
taxlaw-2826	332	6	finance	finance	NOUN
taxlaw-2826	332	7	—	—	PUNCT
taxlaw-2826	332	8	minority	minority	NOUN
taxlaw-2826	332	9	,	,	PUNCT
taxlaw-2826	332	10	tax	tax	NOUN
taxlaw-2826	332	11	exempt	exempt	ADJ
taxlaw-2826	332	12	hospitals	hospital	NOUN
taxlaw-2826	332	13	:	:	PUNCT
taxlaw-2826	332	14	discussion	discussion	NOUN
taxlaw-2826	332	15	draft	draft	NOUN
taxlaw-2826	332	16	,	,	PUNCT
taxlaw-2826	332	17	tax	tax	NOUN
taxlaw-2826	332	18	notes	note	NOUN
taxlaw-2826	332	19	today	today	NOUN
taxlaw-2826	332	20	,	,	PUNCT
taxlaw-2826	332	21	july	july	PROPN
taxlaw-2826	332	22	18	18	NUM
taxlaw-2826	332	23	,	,	PUNCT
taxlaw-2826	332	24	2007	2007	NUM
taxlaw-2826	332	25	,	,	PUNCT
taxlaw-2826	332	26	at	at	ADP
taxlaw-2826	332	27	140	140	NUM
taxlaw-2826	332	28	.	.	PUNCT
taxlaw-2826	332	29	58	58	NUM
taxlaw-2826	332	30	i.r.c	i.r.c	NOUN
taxlaw-2826	332	31	.	.	PUNCT
taxlaw-2826	333	1	§	§	PROPN
taxlaw-2826	333	2	501(r)(3)(a)(i	501(r)(3)(a)(i	NUM
taxlaw-2826	333	3	)	)	PUNCT
taxlaw-2826	333	4	(	(	PUNCT
taxlaw-2826	333	5	2012	2012	NUM
taxlaw-2826	333	6	)	)	PUNCT
taxlaw-2826	333	7	.	.	PUNCT
taxlaw-2826	334	1	59	59	NUM
taxlaw-2826	334	2	i.r.c	i.r.c	NOUN
taxlaw-2826	334	3	.	.	PUNCT
taxlaw-2826	335	1	§	§	PROPN
taxlaw-2826	335	2	501(r)(3)(a)(ii	501(r)(3)(a)(ii	NUM
taxlaw-2826	335	3	)	)	PUNCT
taxlaw-2826	335	4	(	(	PUNCT
taxlaw-2826	335	5	2012	2012	NUM
taxlaw-2826	335	6	)	)	PUNCT
taxlaw-2826	335	7	.	.	PUNCT
taxlaw-2826	336	1	60	60	NUM
taxlaw-2826	336	2	i.r.c	i.r.c	NOUN
taxlaw-2826	336	3	.	.	PUNCT
taxlaw-2826	337	1	§	§	PROPN
taxlaw-2826	337	2	501(r)(3)(b)(i	501(r)(3)(b)(i	NUM
taxlaw-2826	337	3	)	)	PUNCT
taxlaw-2826	337	4	(	(	PUNCT
taxlaw-2826	337	5	2012	2012	NUM
taxlaw-2826	337	6	)	)	PUNCT
taxlaw-2826	337	7	.	.	PUNCT
taxlaw-2826	338	1	61	61	NUM
taxlaw-2826	338	2	i.r.c	i.r.c	NOUN
taxlaw-2826	338	3	.	.	PUNCT
taxlaw-2826	339	1	§	§	PROPN
taxlaw-2826	339	2	501(r)(3)(b)(ii	501(r)(3)(b)(ii	NUM
taxlaw-2826	339	3	)	)	PUNCT
taxlaw-2826	339	4	(	(	PUNCT
taxlaw-2826	339	5	2012	2012	NUM
taxlaw-2826	339	6	)	)	PUNCT
taxlaw-2826	339	7	.	.	PUNCT
taxlaw-2826	340	1	62	62	NUM
taxlaw-2826	340	2	i.r.c	i.r.c	NOUN
taxlaw-2826	340	3	.	.	PUNCT
taxlaw-2826	341	1	§	§	PROPN
taxlaw-2826	341	2	4959	4959	NUM
taxlaw-2826	341	3	(	(	PUNCT
taxlaw-2826	341	4	2012	2012	NUM
taxlaw-2826	341	5	)	)	PUNCT
taxlaw-2826	341	6	.	.	PUNCT
taxlaw-2826	342	1	63	63	NUM
taxlaw-2826	342	2	community	community	NOUN
taxlaw-2826	342	3	health	health	NOUN
taxlaw-2826	342	4	needs	need	VERB
taxlaw-2826	342	5	assessments	assessment	NOUN
taxlaw-2826	342	6	for	for	ADP
taxlaw-2826	342	7	charitable	charitable	ADJ
taxlaw-2826	342	8	hospitals	hospital	NOUN
taxlaw-2826	342	9	,	,	PUNCT
taxlaw-2826	342	10	78	78	NUM
taxlaw-2826	342	11	fed	feed	VERB
taxlaw-2826	342	12	.	.	PUNCT
taxlaw-2826	343	1	reg	reg	PROPN
taxlaw-2826	343	2	.	.	PUNCT
taxlaw-2826	343	3	20523	20523	NUM
taxlaw-2826	343	4	(	(	PUNCT
taxlaw-2826	344	1	proposed	propose	VERB
taxlaw-2826	344	2	apr	apr	PROPN
taxlaw-2826	344	3	.	.	PROPN
taxlaw-2826	344	4	5	5	NUM
taxlaw-2826	344	5	,	,	PUNCT
taxlaw-2826	344	6	2013	2013	NUM
taxlaw-2826	344	7	)	)	PUNCT
taxlaw-2826	344	8	.	.	PUNCT
taxlaw-2826	345	1	64	64	NUM
taxlaw-2826	345	2	david	david	PROPN
taxlaw-2826	345	3	van	van	PROPN
taxlaw-2826	345	4	den	den	PROPN
taxlaw-2826	345	5	berg	berg	PROPN
taxlaw-2826	345	6	,	,	PUNCT
taxlaw-2826	345	7	irs	irs	PROPN
taxlaw-2826	345	8	hopes	hope	VERB
taxlaw-2826	345	9	to	to	PART
taxlaw-2826	345	10	publish	publish	VERB
taxlaw-2826	345	11	final	final	ADJ
taxlaw-2826	345	12	charitable	charitable	ADJ
taxlaw-2826	345	13	hospital	hospital	NOUN
taxlaw-2826	345	14	regs	reg	NOUN
taxlaw-2826	345	15	by	by	ADP
taxlaw-2826	345	16	year	year	NOUN
taxlaw-2826	345	17	-	-	PUNCT
taxlaw-2826	345	18	end	end	NOUN
taxlaw-2826	345	19	,	,	PUNCT
taxlaw-2826	345	20	tax	tax	NOUN
taxlaw-2826	345	21	notes	note	NOUN
taxlaw-2826	345	22	today	today	NOUN
taxlaw-2826	345	23	,	,	PUNCT
taxlaw-2826	345	24	apr	apr	PROPN
taxlaw-2826	345	25	.	.	PROPN
taxlaw-2826	345	26	15	15	NUM
taxlaw-2826	345	27	,	,	PUNCT
taxlaw-2826	345	28	2014	2014	NUM
taxlaw-2826	345	29	.	.	PUNCT
taxlaw-2826	346	1	2014	2014	NUM
taxlaw-2826	346	2	]	]	PUNCT
taxlaw-2826	346	3	tax	tax	NOUN
taxlaw-2826	346	4	-	-	PUNCT
taxlaw-2826	346	5	exempt	exempt	ADJ
taxlaw-2826	346	6	hospitals	hospital	NOUN
taxlaw-2826	346	7	and	and	CCONJ
taxlaw-2826	346	8	their	their	PRON
taxlaw-2826	346	9	communities	community	NOUN
taxlaw-2826	346	10	45	45	NUM
taxlaw-2826	346	11	statute	statute	NOUN
taxlaw-2826	346	12	.	.	PUNCT
taxlaw-2826	347	1	of	of	ADP
taxlaw-2826	347	2	particular	particular	ADJ
taxlaw-2826	347	3	importance	importance	NOUN
taxlaw-2826	347	4	,	,	PUNCT
taxlaw-2826	347	5	the	the	DET
taxlaw-2826	347	6	irs	irs	PROPN
taxlaw-2826	347	7	and	and	CCONJ
taxlaw-2826	347	8	the	the	DET
taxlaw-2826	347	9	treasury	treasury	PROPN
taxlaw-2826	347	10	department	department	NOUN
taxlaw-2826	347	11	considered	consider	VERB
taxlaw-2826	347	12	how	how	SCONJ
taxlaw-2826	347	13	a	a	DET
taxlaw-2826	347	14	hospital	hospital	NOUN
taxlaw-2826	347	15	should	should	AUX
taxlaw-2826	347	16	identify	identify	VERB
taxlaw-2826	347	17	its	its	PRON
taxlaw-2826	347	18	“	"	PUNCT
taxlaw-2826	347	19	community	community	NOUN
taxlaw-2826	347	20	”	"	PUNCT
taxlaw-2826	347	21	for	for	ADP
taxlaw-2826	347	22	the	the	DET
taxlaw-2826	347	23	purposes	purpose	NOUN
taxlaw-2826	347	24	of	of	ADP
taxlaw-2826	347	25	assessing	assess	VERB
taxlaw-2826	347	26	these	these	DET
taxlaw-2826	347	27	communities	community	NOUN
taxlaw-2826	347	28	’	'	PUNCT
taxlaw-2826	347	29	needs	need	NOUN
taxlaw-2826	347	30	.	.	PUNCT
taxlaw-2826	348	1	specifically	specifically	ADV
taxlaw-2826	348	2	,	,	PUNCT
taxlaw-2826	348	3	the	the	DET
taxlaw-2826	348	4	proposed	propose	VERB
taxlaw-2826	348	5	regulations	regulation	NOUN
taxlaw-2826	348	6	provide	provide	VERB
taxlaw-2826	348	7	a	a	DET
taxlaw-2826	348	8	hospital	hospital	NOUN
taxlaw-2826	348	9	facility	facility	NOUN
taxlaw-2826	348	10	with	with	ADP
taxlaw-2826	348	11	the	the	DET
taxlaw-2826	348	12	flexibility	flexibility	NOUN
taxlaw-2826	348	13	to	to	PART
taxlaw-2826	348	14	take	take	VERB
taxlaw-2826	348	15	into	into	ADP
taxlaw-2826	348	16	account	account	NOUN
taxlaw-2826	348	17	all	all	PRON
taxlaw-2826	348	18	of	of	ADP
taxlaw-2826	348	19	the	the	DET
taxlaw-2826	348	20	relevant	relevant	ADJ
taxlaw-2826	348	21	facts	fact	NOUN
taxlaw-2826	348	22	and	and	CCONJ
taxlaw-2826	348	23	circumstances	circumstance	NOUN
taxlaw-2826	348	24	in	in	ADP
taxlaw-2826	348	25	defining	define	VERB
taxlaw-2826	348	26	the	the	DET
taxlaw-2826	348	27	community	community	NOUN
taxlaw-2826	348	28	it	it	PRON
taxlaw-2826	348	29	serves	serve	VERB
taxlaw-2826	348	30	,	,	PUNCT
taxlaw-2826	348	31	including	include	VERB
taxlaw-2826	348	32	the	the	DET
taxlaw-2826	348	33	geographic	geographic	ADJ
taxlaw-2826	348	34	area	area	NOUN
taxlaw-2826	348	35	served	serve	VERB
taxlaw-2826	348	36	by	by	ADP
taxlaw-2826	348	37	the	the	DET
taxlaw-2826	348	38	hospital	hospital	NOUN
taxlaw-2826	348	39	facility	facility	NOUN
taxlaw-2826	348	40	,	,	PUNCT
taxlaw-2826	348	41	target	target	NOUN
taxlaw-2826	348	42	populations	population	NOUN
taxlaw-2826	348	43	served	serve	VERB
taxlaw-2826	348	44	(	(	PUNCT
taxlaw-2826	348	45	for	for	ADP
taxlaw-2826	348	46	example	example	NOUN
taxlaw-2826	348	47	,	,	PUNCT
taxlaw-2826	348	48	children	child	NOUN
taxlaw-2826	348	49	,	,	PUNCT
taxlaw-2826	348	50	women	woman	NOUN
taxlaw-2826	348	51	,	,	PUNCT
taxlaw-2826	348	52	or	or	CCONJ
taxlaw-2826	348	53	the	the	DET
taxlaw-2826	348	54	aged	aged	ADJ
taxlaw-2826	348	55	)	)	PUNCT
taxlaw-2826	348	56	,	,	PUNCT
taxlaw-2826	348	57	and	and	CCONJ
taxlaw-2826	348	58	principal	principal	ADJ
taxlaw-2826	348	59	functions	function	NOUN
taxlaw-2826	348	60	(	(	PUNCT
taxlaw-2826	348	61	for	for	ADP
taxlaw-2826	348	62	example	example	NOUN
taxlaw-2826	348	63	,	,	PUNCT
taxlaw-2826	348	64	focus	focus	VERB
taxlaw-2826	348	65	on	on	ADP
taxlaw-2826	348	66	a	a	DET
taxlaw-2826	348	67	particular	particular	ADJ
taxlaw-2826	348	68	specialty	specialty	NOUN
taxlaw-2826	348	69	area	area	NOUN
taxlaw-2826	348	70	or	or	CCONJ
taxlaw-2826	348	71	targeted	target	VERB
taxlaw-2826	348	72	disease	disease	NOUN
taxlaw-2826	348	73	)	)	PUNCT
taxlaw-2826	348	74	.	.	PUNCT
taxlaw-2826	349	1	65	65	NUM
taxlaw-2826	350	1	the	the	DET
taxlaw-2826	350	2	earlier	early	ADJ
taxlaw-2826	350	3	draft	draft	NOUN
taxlaw-2826	350	4	regulations	regulation	NOUN
taxlaw-2826	350	5	had	have	AUX
taxlaw-2826	350	6	noted	note	VERB
taxlaw-2826	350	7	that	that	SCONJ
taxlaw-2826	350	8	,	,	PUNCT
taxlaw-2826	350	9	“	"	PUNCT
taxlaw-2826	350	10	the	the	DET
taxlaw-2826	350	11	treasury	treasury	PROPN
taxlaw-2826	350	12	department	department	PROPN
taxlaw-2826	350	13	and	and	CCONJ
taxlaw-2826	350	14	the	the	DET
taxlaw-2826	350	15	irs	irs	PROPN
taxlaw-2826	350	16	would	would	AUX
taxlaw-2826	350	17	expect	expect	VERB
taxlaw-2826	350	18	a	a	DET
taxlaw-2826	350	19	hospital	hospital	NOUN
taxlaw-2826	350	20	facility	facility	NOUN
taxlaw-2826	350	21	’s	’s	PART
taxlaw-2826	350	22	community	community	NOUN
taxlaw-2826	350	23	to	to	PART
taxlaw-2826	350	24	be	be	AUX
taxlaw-2826	350	25	defined	define	VERB
taxlaw-2826	350	26	geographically	geographically	ADV
taxlaw-2826	350	27	but	but	CCONJ
taxlaw-2826	350	28	that	that	SCONJ
taxlaw-2826	350	29	,	,	PUNCT
taxlaw-2826	350	30	in	in	ADP
taxlaw-2826	350	31	some	some	DET
taxlaw-2826	350	32	cases	case	NOUN
taxlaw-2826	350	33	,	,	PUNCT
taxlaw-2826	350	34	the	the	DET
taxlaw-2826	350	35	definition	definition	NOUN
taxlaw-2826	350	36	might	might	AUX
taxlaw-2826	350	37	also	also	ADV
taxlaw-2826	350	38	take	take	VERB
taxlaw-2826	350	39	into	into	ADP
taxlaw-2826	350	40	account	account	NOUN
taxlaw-2826	350	41	target	target	NOUN
taxlaw-2826	350	42	populations	population	NOUN
taxlaw-2826	350	43	served	serve	VERB
taxlaw-2826	350	44	or	or	CCONJ
taxlaw-2826	350	45	specialized	specialized	ADJ
taxlaw-2826	350	46	functions	function	NOUN
taxlaw-2826	350	47	.	.	PUNCT
taxlaw-2826	350	48	”	"	PUNCT
taxlaw-2826	351	1	66	66	NUM
taxlaw-2826	351	2	consequently	consequently	ADV
taxlaw-2826	351	3	,	,	PUNCT
taxlaw-2826	351	4	the	the	DET
taxlaw-2826	351	5	earlier	early	ADJ
taxlaw-2826	351	6	regulations	regulation	NOUN
taxlaw-2826	351	7	had	have	AUX
taxlaw-2826	351	8	requested	request	VERB
taxlaw-2826	351	9	“	"	PUNCT
taxlaw-2826	351	10	comments	comment	NOUN
taxlaw-2826	351	11	”	"	PUNCT
taxlaw-2826	351	12	on	on	ADP
taxlaw-2826	351	13	whether	whether	SCONJ
taxlaw-2826	351	14	the	the	DET
taxlaw-2826	351	15	irs	irs	PROPN
taxlaw-2826	351	16	and	and	CCONJ
taxlaw-2826	351	17	treasury	treasury	PROPN
taxlaw-2826	351	18	“	"	PUNCT
taxlaw-2826	351	19	should	should	AUX
taxlaw-2826	351	20	define	define	VERB
taxlaw-2826	351	21	the	the	DET
taxlaw-2826	351	22	geographic	geographic	ADJ
taxlaw-2826	351	23	community	community	NOUN
taxlaw-2826	351	24	of	of	ADP
taxlaw-2826	351	25	a	a	DET
taxlaw-2826	351	26	hospital	hospital	NOUN
taxlaw-2826	351	27	facility	facility	NOUN
taxlaw-2826	351	28	as	as	ADP
taxlaw-2826	351	29	the	the	DET
taxlaw-2826	351	30	metropolitan	metropolitan	ADJ
taxlaw-2826	351	31	statistical	statistical	ADJ
taxlaw-2826	351	32	area	area	NOUN
taxlaw-2826	351	33	(	(	PUNCT
taxlaw-2826	351	34	msa	msa	PROPN
taxlaw-2826	351	35	)	)	PUNCT
taxlaw-2826	351	36	or	or	CCONJ
taxlaw-2826	351	37	micropolitan	micropolitan	ADJ
taxlaw-2826	351	38	statistical	statistical	ADJ
taxlaw-2826	351	39	area	area	NOUN
taxlaw-2826	351	40	(	(	PUNCT
taxlaw-2826	351	41	µsa	µsa	PROPN
taxlaw-2826	351	42	)	)	PUNCT
taxlaw-2826	351	43	in	in	ADP
taxlaw-2826	351	44	which	which	PRON
taxlaw-2826	351	45	the	the	DET
taxlaw-2826	351	46	facility	facility	NOUN
taxlaw-2826	351	47	is	be	AUX
taxlaw-2826	351	48	located	locate	VERB
taxlaw-2826	351	49	or	or	CCONJ
taxlaw-2826	351	50	.	.	PUNCT
taxlaw-2826	351	51	.	.	PUNCT
taxlaw-2826	351	52	.	.	PUNCT
taxlaw-2826	352	1	the	the	DET
taxlaw-2826	352	2	county	county	NOUN
taxlaw-2826	352	3	in	in	ADP
taxlaw-2826	352	4	which	which	PRON
taxlaw-2826	352	5	the	the	DET
taxlaw-2826	352	6	facility	facility	NOUN
taxlaw-2826	352	7	is	be	AUX
taxlaw-2826	352	8	located	locate	VERB
taxlaw-2826	352	9	.	.	PUNCT
taxlaw-2826	352	10	”	"	PUNCT
taxlaw-2826	353	1	67	67	NUM
taxlaw-2826	353	2	however	however	ADV
taxlaw-2826	353	3	,	,	PUNCT
taxlaw-2826	353	4	the	the	DET
taxlaw-2826	353	5	later	later	ADV
taxlaw-2826	353	6	proposed	propose	VERB
taxlaw-2826	353	7	regulations	regulation	NOUN
taxlaw-2826	353	8	explained	explain	VERB
taxlaw-2826	353	9	that	that	SCONJ
taxlaw-2826	353	10	many	many	ADJ
taxlaw-2826	353	11	of	of	ADP
taxlaw-2826	353	12	the	the	DET
taxlaw-2826	353	13	comments	comment	NOUN
taxlaw-2826	353	14	the	the	DET
taxlaw-2826	353	15	irs	irs	PROPN
taxlaw-2826	353	16	and	and	CCONJ
taxlaw-2826	353	17	treasury	treasury	PROPN
taxlaw-2826	353	18	had	have	AUX
taxlaw-2826	353	19	received	receive	VERB
taxlaw-2826	353	20	supported	support	VERB
taxlaw-2826	353	21	a	a	DET
taxlaw-2826	353	22	“	"	PUNCT
taxlaw-2826	353	23	facts	fact	NOUN
taxlaw-2826	353	24	-	-	PUNCT
taxlaw-2826	353	25	and	and	CCONJ
taxlaw-2826	353	26	-	-	PUNCT
taxlaw-2826	353	27	circumstances	circumstance	NOUN
taxlaw-2826	353	28	approach	approach	NOUN
taxlaw-2826	353	29	”	"	PUNCT
taxlaw-2826	353	30	to	to	ADP
taxlaw-2826	353	31	defining	define	VERB
taxlaw-2826	353	32	community	community	NOUN
taxlaw-2826	353	33	and	and	CCONJ
taxlaw-2826	353	34	“	"	PUNCT
taxlaw-2826	353	35	recommended	recommend	VERB
taxlaw-2826	353	36	against	against	ADP
taxlaw-2826	353	37	a	a	DET
taxlaw-2826	353	38	definition	definition	NOUN
taxlaw-2826	353	39	based	base	VERB
taxlaw-2826	353	40	on	on	ADP
taxlaw-2826	353	41	specified	specify	VERB
taxlaw-2826	353	42	geographic	geographic	ADJ
taxlaw-2826	353	43	boundaries	boundary	NOUN
taxlaw-2826	353	44	.	.	PUNCT
taxlaw-2826	353	45	”	"	PUNCT
taxlaw-2826	354	1	68	68	NUM
taxlaw-2826	354	2	advocates	advocate	NOUN
taxlaw-2826	354	3	of	of	ADP
taxlaw-2826	354	4	this	this	DET
taxlaw-2826	354	5	more	more	ADV
taxlaw-2826	354	6	flexible	flexible	ADJ
taxlaw-2826	354	7	approach	approach	NOUN
taxlaw-2826	354	8	observed	observe	VERB
taxlaw-2826	354	9	that	that	SCONJ
taxlaw-2826	354	10	,	,	PUNCT
taxlaw-2826	354	11	“	"	PUNCT
taxlaw-2826	354	12	each	each	DET
taxlaw-2826	354	13	hospital	hospital	NOUN
taxlaw-2826	354	14	facility	facility	NOUN
taxlaw-2826	354	15	is	be	AUX
taxlaw-2826	354	16	in	in	ADP
taxlaw-2826	354	17	the	the	DET
taxlaw-2826	354	18	best	good	ADJ
taxlaw-2826	354	19	position	position	NOUN
taxlaw-2826	354	20	to	to	PART
taxlaw-2826	354	21	determine	determine	VERB
taxlaw-2826	354	22	its	its	PRON
taxlaw-2826	354	23	community	community	NOUN
taxlaw-2826	354	24	.	.	PUNCT
taxlaw-2826	354	25	”	"	PUNCT
taxlaw-2826	355	1	69	69	NUM
taxlaw-2826	355	2	politically	politically	ADV
taxlaw-2826	355	3	defined	define	VERB
taxlaw-2826	355	4	boundaries	boundary	NOUN
taxlaw-2826	355	5	such	such	ADJ
taxlaw-2826	355	6	as	as	ADP
taxlaw-2826	355	7	msas	msa	NOUN
taxlaw-2826	355	8	or	or	CCONJ
taxlaw-2826	355	9	counties	county	NOUN
taxlaw-2826	355	10	might	might	AUX
taxlaw-2826	355	11	not	not	PART
taxlaw-2826	355	12	,	,	PUNCT
taxlaw-2826	355	13	according	accord	VERB
taxlaw-2826	355	14	to	to	ADP
taxlaw-2826	355	15	the	the	DET
taxlaw-2826	355	16	comments	comment	NOUN
taxlaw-2826	355	17	,	,	PUNCT
taxlaw-2826	355	18	accurately	accurately	ADV
taxlaw-2826	355	19	represent	represent	VERB
taxlaw-2826	355	20	the	the	DET
taxlaw-2826	355	21	group	group	NOUN
taxlaw-2826	355	22	the	the	DET
taxlaw-2826	355	23	hospital	hospital	NOUN
taxlaw-2826	355	24	serves	serve	VERB
taxlaw-2826	355	25	.	.	PUNCT
taxlaw-2826	356	1	70	70	NUM
taxlaw-2826	356	2	on	on	ADP
taxlaw-2826	356	3	the	the	DET
taxlaw-2826	356	4	other	other	ADJ
taxlaw-2826	356	5	hand	hand	NOUN
taxlaw-2826	356	6	,	,	PUNCT
taxlaw-2826	356	7	the	the	DET
taxlaw-2826	356	8	proposed	propose	VERB
taxlaw-2826	356	9	regulations	regulation	NOUN
taxlaw-2826	356	10	do	do	AUX
taxlaw-2826	356	11	express	express	VERB
taxlaw-2826	356	12	concerns	concern	NOUN
taxlaw-2826	356	13	,	,	PUNCT
taxlaw-2826	356	14	apparently	apparently	ADV
taxlaw-2826	356	15	shared	share	VERB
taxlaw-2826	356	16	in	in	ADP
taxlaw-2826	356	17	some	some	DET
taxlaw-2826	356	18	comments	comment	NOUN
taxlaw-2826	356	19	to	to	ADP
taxlaw-2826	356	20	the	the	DET
taxlaw-2826	356	21	earlier	early	ADJ
taxlaw-2826	356	22	draft	draft	NOUN
taxlaw-2826	356	23	,	,	PUNCT
taxlaw-2826	356	24	about	about	ADP
taxlaw-2826	356	25	“	"	PUNCT
taxlaw-2826	356	26	ensuring	ensure	VERB
taxlaw-2826	356	27	that	that	SCONJ
taxlaw-2826	356	28	hospital	hospital	NOUN
taxlaw-2826	356	29	facilities	facility	NOUN
taxlaw-2826	356	30	assess	assess	VERB
taxlaw-2826	356	31	and	and	CCONJ
taxlaw-2826	356	32	address	address	VERB
taxlaw-2826	356	33	the	the	DET
taxlaw-2826	356	34	needs	need	NOUN
taxlaw-2826	356	35	of	of	ADP
taxlaw-2826	356	36	medically	medically	ADV
taxlaw-2826	356	37	underserved	underserved	ADJ
taxlaw-2826	356	38	,	,	PUNCT
taxlaw-2826	356	39	low	low	ADJ
taxlaw-2826	356	40	-	-	PUNCT
taxlaw-2826	356	41	income	income	NOUN
taxlaw-2826	356	42	,	,	PUNCT
taxlaw-2826	356	43	and	and	CCONJ
taxlaw-2826	356	44	minority	minority	NOUN
taxlaw-2826	356	45	populations	population	NOUN
taxlaw-2826	356	46	in	in	ADP
taxlaw-2826	356	47	the	the	DET
taxlaw-2826	356	48	areas	area	NOUN
taxlaw-2826	356	49	they	they	PRON
taxlaw-2826	356	50	serve	serve	VERB
taxlaw-2826	356	51	.	.	PUNCT
taxlaw-2826	356	52	”	"	PUNCT
taxlaw-2826	357	1	71	71	NUM
taxlaw-2826	357	2	in	in	ADP
taxlaw-2826	357	3	response	response	NOUN
taxlaw-2826	357	4	,	,	PUNCT
taxlaw-2826	357	5	the	the	DET
taxlaw-2826	357	6	proposed	propose	VERB
taxlaw-2826	357	7	regulations	regulation	NOUN
taxlaw-2826	357	8	specify	specify	VERB
taxlaw-2826	357	9	that	that	SCONJ
taxlaw-2826	357	10	a	a	DET
taxlaw-2826	357	11	hospital	hospital	NOUN
taxlaw-2826	357	12	facility	facility	NOUN
taxlaw-2826	357	13	may	may	AUX
taxlaw-2826	357	14	not	not	PART
taxlaw-2826	357	15	“	"	PUNCT
taxlaw-2826	357	16	define	define	VERB
taxlaw-2826	357	17	its	its	PRON
taxlaw-2826	357	18	community	community	NOUN
taxlaw-2826	357	19	in	in	ADP
taxlaw-2826	357	20	a	a	DET
taxlaw-2826	357	21	way	way	NOUN
taxlaw-2826	357	22	that	that	PRON
taxlaw-2826	357	23	excludes	exclude	VERB
taxlaw-2826	357	24	medically	medically	ADV
taxlaw-2826	357	25	underserved	underserved	ADJ
taxlaw-2826	357	26	,	,	PUNCT
taxlaw-2826	357	27	low	low	ADJ
taxlaw-2826	357	28	-	-	PUNCT
taxlaw-2826	357	29	income	income	NOUN
taxlaw-2826	357	30	,	,	PUNCT
taxlaw-2826	357	31	or	or	CCONJ
taxlaw-2826	357	32	minority	minority	NOUN
taxlaw-2826	357	33	populations	population	NOUN
taxlaw-2826	357	34	who	who	PRON
taxlaw-2826	357	35	are	be	AUX
taxlaw-2826	357	36	part	part	NOUN
taxlaw-2826	357	37	of	of	ADP
taxlaw-2826	357	38	its	its	PRON
taxlaw-2826	357	39	patient	patient	ADJ
taxlaw-2826	357	40	populations	population	NOUN
taxlaw-2826	357	41	,	,	PUNCT
taxlaw-2826	357	42	live	live	VERB
taxlaw-2826	357	43	in	in	ADP
taxlaw-2826	357	44	geographic	geographic	ADJ
taxlaw-2826	357	45	areas	area	NOUN
taxlaw-2826	357	46	in	in	ADP
taxlaw-2826	357	47	which	which	PRON
taxlaw-2826	357	48	its	its	PRON
taxlaw-2826	357	49	patient	patient	ADJ
taxlaw-2826	357	50	populations	population	NOUN
taxlaw-2826	357	51	reside	reside	VERB
taxlaw-2826	357	52	or	or	CCONJ
taxlaw-2826	357	53	.	.	PUNCT
taxlaw-2826	357	54	.	.	PUNCT
taxlaw-2826	357	55	.	.	PUNCT
taxlaw-2826	358	1	otherwise	otherwise	ADV
taxlaw-2826	358	2	should	should	AUX
taxlaw-2826	358	3	be	be	AUX
taxlaw-2826	358	4	included	include	VERB
taxlaw-2826	358	5	”	"	PUNCT
taxlaw-2826	358	6	based	base	VERB
taxlaw-2826	358	7	on	on	ADP
taxlaw-2826	358	8	the	the	DET
taxlaw-2826	358	9	hospital	hospital	NOUN
taxlaw-2826	358	10	’s	’s	PART
taxlaw-2826	358	11	selected	select	VERB
taxlaw-2826	358	12	definition	definition	NOUN
taxlaw-2826	358	13	of	of	ADP
taxlaw-2826	358	14	community	community	NOUN
taxlaw-2826	358	15	.	.	PUNCT
taxlaw-2826	359	1	72	72	NUM
taxlaw-2826	359	2	hospital	hospital	NOUN
taxlaw-2826	359	3	facilities	facility	NOUN
taxlaw-2826	359	4	can	can	AUX
taxlaw-2826	359	5	only	only	ADV
taxlaw-2826	359	6	exclude	exclude	VERB
taxlaw-2826	359	7	these	these	DET
taxlaw-2826	359	8	groups	group	NOUN
taxlaw-2826	359	9	from	from	ADP
taxlaw-2826	359	10	their	their	PRON
taxlaw-2826	359	11	preferred	preferred	ADJ
taxlaw-2826	359	12	definition	definition	NOUN
taxlaw-2826	359	13	of	of	ADP
taxlaw-2826	359	14	community	community	NOUN
taxlaw-2826	359	15	if	if	SCONJ
taxlaw-2826	359	16	“	"	PUNCT
taxlaw-2826	359	17	they	they	PRON
taxlaw-2826	359	18	are	be	AUX
taxlaw-2826	359	19	not	not	PART
taxlaw-2826	359	20	part	part	NOUN
taxlaw-2826	359	21	of	of	ADP
taxlaw-2826	359	22	the	the	DET
taxlaw-2826	359	23	hospital	hospital	NOUN
taxlaw-2826	359	24	facility	facility	NOUN
taxlaw-2826	359	25	’s	’s	PART
taxlaw-2826	359	26	target	target	NOUN
taxlaw-2826	359	27	populations	population	NOUN
taxlaw-2826	359	28	or	or	CCONJ
taxlaw-2826	359	29	affected	affect	VERB
taxlaw-2826	359	30	by	by	ADP
taxlaw-2826	359	31	its	its	PRON
taxlaw-2826	359	32	principal	principal	ADJ
taxlaw-2826	359	33	functions	function	NOUN
taxlaw-2826	359	34	.	.	PUNCT
taxlaw-2826	359	35	”	"	PUNCT
taxlaw-2826	360	1	73	73	NUM
taxlaw-2826	360	2	the	the	DET
taxlaw-2826	360	3	proposed	propose	VERB
taxlaw-2826	360	4	regulations	regulation	NOUN
taxlaw-2826	360	5	define	define	VERB
taxlaw-2826	360	6	“	"	PUNCT
taxlaw-2826	360	7	medically	medically	ADV
taxlaw-2826	360	8	underserved	underserved	ADJ
taxlaw-2826	360	9	populations	population	NOUN
taxlaw-2826	360	10	”	"	PUNCT
taxlaw-2826	360	11	as	as	ADP
taxlaw-2826	360	12	those	those	PRON
taxlaw-2826	360	13	“	"	PUNCT
taxlaw-2826	360	14	experiencing	experience	VERB
taxlaw-2826	360	15	health	health	NOUN
taxlaw-2826	360	16	disparities	disparity	NOUN
taxlaw-2826	360	17	or	or	CCONJ
taxlaw-2826	360	18	at	at	ADP
taxlaw-2826	360	19	risk	risk	NOUN
taxlaw-2826	360	20	of	of	ADP
taxlaw-2826	360	21	not	not	PART
taxlaw-2826	360	22	receiving	receive	VERB
taxlaw-2826	360	23	adequate	adequate	ADJ
taxlaw-2826	360	24	medical	medical	ADJ
taxlaw-2826	360	25	care	care	NOUN
taxlaw-2826	360	26	as	as	ADP
taxlaw-2826	360	27	a	a	DET
taxlaw-2826	360	28	result	result	NOUN
taxlaw-2826	360	29	of	of	ADP
taxlaw-2826	360	30	being	be	AUX
taxlaw-2826	360	31	uninsured	uninsured	ADJ
taxlaw-2826	360	32	or	or	CCONJ
taxlaw-2826	360	33	underinsured	underinsured	ADJ
taxlaw-2826	360	34	or	or	CCONJ
taxlaw-2826	360	35	due	due	ADJ
taxlaw-2826	360	36	to	to	ADP
taxlaw-2826	360	37	geographic	geographic	ADJ
taxlaw-2826	360	38	,	,	PUNCT
taxlaw-2826	360	39	language	language	NOUN
taxlaw-2826	360	40	,	,	PUNCT
taxlaw-2826	360	41	financial	financial	ADJ
taxlaw-2826	360	42	,	,	PUNCT
taxlaw-2826	360	43	or	or	CCONJ
taxlaw-2826	360	44	other	other	ADJ
taxlaw-2826	360	45	barriers	barrier	NOUN
taxlaw-2826	360	46	.	.	PUNCT
taxlaw-2826	360	47	”	"	PUNCT
taxlaw-2826	361	1	74	74	NUM
taxlaw-2826	361	2	65	65	NUM
taxlaw-2826	361	3	community	community	NOUN
taxlaw-2826	361	4	health	health	NOUN
taxlaw-2826	361	5	needs	need	VERB
taxlaw-2826	361	6	assessments	assessment	NOUN
taxlaw-2826	361	7	for	for	ADP
taxlaw-2826	361	8	charitable	charitable	ADJ
taxlaw-2826	361	9	hospitals	hospital	NOUN
taxlaw-2826	361	10	,	,	PUNCT
taxlaw-2826	361	11	78	78	NUM
taxlaw-2826	361	12	fed	feed	VERB
taxlaw-2826	361	13	.	.	PUNCT
taxlaw-2826	362	1	reg	reg	PROPN
taxlaw-2826	362	2	.	.	PUNCT
taxlaw-2826	363	1	at	at	ADP
taxlaw-2826	363	2	20529	20529	NUM
taxlaw-2826	363	3	.	.	PUNCT
taxlaw-2826	364	1	66	66	NUM
taxlaw-2826	365	1	i	i	PRON
taxlaw-2826	365	2	d.	d.	PROPN
taxlaw-2826	365	3	at	at	ADP
taxlaw-2826	365	4	20528	20528	NUM
taxlaw-2826	365	5	.	.	PUNCT
taxlaw-2826	366	1	67	67	NUM
taxlaw-2826	367	1	i	i	PRON
taxlaw-2826	367	2	d.	d.	PROPN
taxlaw-2826	367	3	at	at	ADP
taxlaw-2826	367	4	20529	20529	NUM
taxlaw-2826	367	5	.	.	PUNCT
taxlaw-2826	368	1	68	68	NUM
taxlaw-2826	369	1	i	i	PRON
taxlaw-2826	369	2	d.	d.	PROPN
taxlaw-2826	369	3	69	69	NUM
taxlaw-2826	370	1	i	i	PRON
taxlaw-2826	370	2	d.	d.	PROPN
taxlaw-2826	370	3	70	70	NUM
taxlaw-2826	371	1	i	i	PRON
taxlaw-2826	371	2	d.	d.	PROPN
taxlaw-2826	371	3	71	71	NUM
taxlaw-2826	372	1	i	i	PRON
taxlaw-2826	372	2	d.	d.	PROPN
taxlaw-2826	372	3	72	72	NUM
taxlaw-2826	373	1	i	i	PRON
taxlaw-2826	373	2	d.	d.	PROPN
taxlaw-2826	373	3	73	73	NUM
taxlaw-2826	374	1	i	i	PRON
taxlaw-2826	374	2	d.	d.	PROPN
taxlaw-2826	374	3	74	74	NUM
taxlaw-2826	375	1	i	i	PRON
taxlaw-2826	375	2	d.	d.	PROPN
taxlaw-2826	375	3	46	46	NUM
taxlaw-2826	375	4	columbia	columbia	PROPN
taxlaw-2826	375	5	journal	journal	PROPN
taxlaw-2826	375	6	of	of	ADP
taxlaw-2826	375	7	tax	tax	NOUN
taxlaw-2826	375	8	law	law	NOUN
taxlaw-2826	376	1	[	[	X
taxlaw-2826	376	2	vol.6:33	vol.6:33	ADP
taxlaw-2826	376	3	the	the	DET
taxlaw-2826	376	4	proposed	propose	VERB
taxlaw-2826	376	5	regulations	regulation	NOUN
taxlaw-2826	376	6	go	go	VERB
taxlaw-2826	376	7	on	on	ADP
taxlaw-2826	376	8	to	to	PART
taxlaw-2826	376	9	give	give	VERB
taxlaw-2826	376	10	more	more	ADJ
taxlaw-2826	376	11	detail	detail	NOUN
taxlaw-2826	376	12	about	about	ADP
taxlaw-2826	376	13	what	what	PRON
taxlaw-2826	376	14	the	the	DET
taxlaw-2826	376	15	chnas	chna	NOUN
taxlaw-2826	376	16	and	and	CCONJ
taxlaw-2826	376	17	associated	associate	VERB
taxlaw-2826	376	18	required	require	VERB
taxlaw-2826	376	19	implementation	implementation	NOUN
taxlaw-2826	376	20	strategies	strategy	NOUN
taxlaw-2826	376	21	must	must	AUX
taxlaw-2826	376	22	involve	involve	VERB
taxlaw-2826	376	23	.	.	PUNCT
taxlaw-2826	377	1	the	the	DET
taxlaw-2826	377	2	regulations	regulation	NOUN
taxlaw-2826	377	3	also	also	ADV
taxlaw-2826	377	4	provide	provide	VERB
taxlaw-2826	377	5	substantial	substantial	ADJ
taxlaw-2826	377	6	information	information	NOUN
taxlaw-2826	377	7	about	about	ADP
taxlaw-2826	377	8	how	how	SCONJ
taxlaw-2826	377	9	hospitals	hospital	NOUN
taxlaw-2826	377	10	must	must	AUX
taxlaw-2826	377	11	document	document	VERB
taxlaw-2826	377	12	their	their	PRON
taxlaw-2826	377	13	chnas	chna	NOUN
taxlaw-2826	377	14	and	and	CCONJ
taxlaw-2826	377	15	implementation	implementation	NOUN
taxlaw-2826	377	16	plans	plan	NOUN
taxlaw-2826	377	17	.	.	PUNCT
taxlaw-2826	378	1	75	75	NUM
taxlaw-2826	378	2	for	for	ADP
taxlaw-2826	378	3	example	example	NOUN
taxlaw-2826	378	4	,	,	PUNCT
taxlaw-2826	378	5	hospitals	hospital	NOUN
taxlaw-2826	378	6	must	must	AUX
taxlaw-2826	378	7	“	"	PUNCT
taxlaw-2826	378	8	identify	identify	VERB
taxlaw-2826	378	9	the	the	DET
taxlaw-2826	378	10	organizations	organization	NOUN
taxlaw-2826	378	11	that	that	PRON
taxlaw-2826	378	12	provided	provide	VERB
taxlaw-2826	378	13	input	input	NOUN
taxlaw-2826	378	14	into	into	ADP
taxlaw-2826	378	15	the	the	DET
taxlaw-2826	378	16	chna	chna	NOUN
taxlaw-2826	378	17	and	and	CCONJ
taxlaw-2826	378	18	summarize	summarize	VERB
taxlaw-2826	378	19	the	the	DET
taxlaw-2826	378	20	nature	nature	NOUN
taxlaw-2826	378	21	and	and	CCONJ
taxlaw-2826	378	22	extent	extent	NOUN
taxlaw-2826	378	23	of	of	ADP
taxlaw-2826	378	24	that	that	DET
taxlaw-2826	378	25	input	input	NOUN
taxlaw-2826	378	26	,	,	PUNCT
taxlaw-2826	378	27	”	"	PUNCT
taxlaw-2826	378	28	including	include	VERB
taxlaw-2826	378	29	a	a	DET
taxlaw-2826	378	30	description	description	NOUN
taxlaw-2826	378	31	of	of	ADP
taxlaw-2826	378	32	“	"	PUNCT
taxlaw-2826	378	33	the	the	DET
taxlaw-2826	378	34	medically	medically	ADV
taxlaw-2826	378	35	underserved	underserved	ADJ
taxlaw-2826	378	36	,	,	PUNCT
taxlaw-2826	378	37	low	low	ADJ
taxlaw-2826	378	38	-	-	PUNCT
taxlaw-2826	378	39	income	income	NOUN
taxlaw-2826	378	40	,	,	PUNCT
taxlaw-2826	378	41	or	or	CCONJ
taxlaw-2826	378	42	minority	minority	NOUN
taxlaw-2826	378	43	populations	population	NOUN
taxlaw-2826	378	44	being	be	AUX
taxlaw-2826	378	45	represented	represent	VERB
taxlaw-2826	378	46	by	by	ADP
taxlaw-2826	378	47	the	the	DET
taxlaw-2826	378	48	organizations	organization	NOUN
taxlaw-2826	378	49	or	or	CCONJ
taxlaw-2826	378	50	individuals	individual	NOUN
taxlaw-2826	378	51	providing	provide	VERB
taxlaw-2826	378	52	input	input	NOUN
taxlaw-2826	378	53	.	.	PUNCT
taxlaw-2826	378	54	”	"	PUNCT
taxlaw-2826	379	1	76	76	NUM
taxlaw-2826	379	2	2	2	NUM
taxlaw-2826	379	3	.	.	PUNCT
taxlaw-2826	379	4	financial	financial	ADJ
taxlaw-2826	379	5	policies	policy	NOUN
taxlaw-2826	379	6	the	the	DET
taxlaw-2826	379	7	affordable	affordable	ADJ
taxlaw-2826	379	8	care	care	NOUN
taxlaw-2826	379	9	act	act	NOUN
taxlaw-2826	379	10	also	also	ADV
taxlaw-2826	379	11	contains	contain	VERB
taxlaw-2826	379	12	provisions	provision	NOUN
taxlaw-2826	379	13	relating	relate	VERB
taxlaw-2826	379	14	to	to	ADP
taxlaw-2826	379	15	the	the	DET
taxlaw-2826	379	16	financial	financial	ADJ
taxlaw-2826	379	17	policies	policy	NOUN
taxlaw-2826	379	18	of	of	ADP
taxlaw-2826	379	19	tax	tax	NOUN
taxlaw-2826	379	20	-	-	PUNCT
taxlaw-2826	379	21	exempt	exempt	ADJ
taxlaw-2826	379	22	hospitals	hospital	NOUN
taxlaw-2826	379	23	.	.	PUNCT
taxlaw-2826	380	1	under	under	ADP
taxlaw-2826	380	2	new	new	ADJ
taxlaw-2826	380	3	sec	sec	PROPN
taxlaw-2826	380	4	.	.	PROPN
taxlaw-2826	380	5	501(r)(4	501(r)(4	NUM
taxlaw-2826	380	6	)	)	PUNCT
taxlaw-2826	380	7	,	,	PUNCT
taxlaw-2826	380	8	tax	tax	NOUN
taxlaw-2826	380	9	-	-	PUNCT
taxlaw-2826	380	10	exempt	exempt	ADJ
taxlaw-2826	380	11	hospitals	hospital	NOUN
taxlaw-2826	380	12	must	must	AUX
taxlaw-2826	380	13	establish	establish	VERB
taxlaw-2826	380	14	specific	specific	ADJ
taxlaw-2826	380	15	types	type	NOUN
taxlaw-2826	380	16	of	of	ADP
taxlaw-2826	380	17	written	write	VERB
taxlaw-2826	380	18	financial	financial	ADJ
taxlaw-2826	380	19	assistance	assistance	NOUN
taxlaw-2826	380	20	policies	policy	NOUN
taxlaw-2826	380	21	and	and	CCONJ
taxlaw-2826	380	22	written	write	VERB
taxlaw-2826	380	23	policies	policy	NOUN
taxlaw-2826	380	24	relating	relate	VERB
taxlaw-2826	380	25	to	to	ADP
taxlaw-2826	380	26	emergency	emergency	NOUN
taxlaw-2826	380	27	medical	medical	ADJ
taxlaw-2826	380	28	care	care	NOUN
taxlaw-2826	380	29	.	.	PUNCT
taxlaw-2826	381	1	77	77	NUM
taxlaw-2826	381	2	additionally	additionally	ADV
taxlaw-2826	381	3	,	,	PUNCT
taxlaw-2826	381	4	the	the	DET
taxlaw-2826	381	5	aca	aca	PROPN
taxlaw-2826	381	6	’s	’s	PART
taxlaw-2826	381	7	new	new	ADJ
taxlaw-2826	381	8	rules	rule	NOUN
taxlaw-2826	381	9	for	for	ADP
taxlaw-2826	381	10	tax	tax	NOUN
taxlaw-2826	381	11	-	-	PUNCT
taxlaw-2826	381	12	exempt	exempt	ADJ
taxlaw-2826	381	13	hospitals	hospital	NOUN
taxlaw-2826	381	14	and	and	CCONJ
taxlaw-2826	381	15	their	their	PRON
taxlaw-2826	381	16	financial	financial	ADJ
taxlaw-2826	381	17	policies	policy	NOUN
taxlaw-2826	381	18	limit	limit	VERB
taxlaw-2826	381	19	these	these	DET
taxlaw-2826	381	20	hospitals	hospital	NOUN
taxlaw-2826	381	21	’	'	PUNCT
taxlaw-2826	381	22	ability	ability	NOUN
taxlaw-2826	381	23	to	to	PART
taxlaw-2826	381	24	charge	charge	VERB
taxlaw-2826	381	25	uninsured	uninsured	ADJ
taxlaw-2826	381	26	patients	patient	NOUN
taxlaw-2826	381	27	at	at	ADP
taxlaw-2826	381	28	inflated	inflated	ADJ
taxlaw-2826	381	29	rates	rate	NOUN
taxlaw-2826	381	30	.	.	PUNCT
taxlaw-2826	382	1	in	in	ADP
taxlaw-2826	382	2	particular	particular	ADJ
taxlaw-2826	382	3	,	,	PUNCT
taxlaw-2826	382	4	under	under	ADP
taxlaw-2826	382	5	the	the	DET
taxlaw-2826	382	6	aca	aca	NOUN
taxlaw-2826	382	7	,	,	PUNCT
taxlaw-2826	382	8	a	a	DET
taxlaw-2826	382	9	tax	tax	NOUN
taxlaw-2826	382	10	-	-	PUNCT
taxlaw-2826	382	11	exempt	exempt	ADJ
taxlaw-2826	382	12	hospital	hospital	NOUN
taxlaw-2826	382	13	may	may	AUX
taxlaw-2826	382	14	not	not	PART
taxlaw-2826	382	15	charge	charge	VERB
taxlaw-2826	382	16	to	to	ADP
taxlaw-2826	382	17	the	the	DET
taxlaw-2826	382	18	bills	bill	NOUN
taxlaw-2826	382	19	of	of	ADP
taxlaw-2826	382	20	financial	financial	ADJ
taxlaw-2826	382	21	-	-	PUNCT
taxlaw-2826	382	22	aid	aid	NOUN
taxlaw-2826	382	23	-	-	PUNCT
taxlaw-2826	382	24	eligible	eligible	ADJ
taxlaw-2826	382	25	patients	patient	NOUN
taxlaw-2826	382	26	amounts	amount	VERB
taxlaw-2826	382	27	for	for	ADP
taxlaw-2826	382	28	medically	medically	ADV
taxlaw-2826	382	29	necessary	necessary	ADJ
taxlaw-2826	382	30	care	care	NOUN
taxlaw-2826	382	31	that	that	PRON
taxlaw-2826	382	32	are	be	AUX
taxlaw-2826	382	33	greater	great	ADJ
taxlaw-2826	382	34	than	than	ADP
taxlaw-2826	382	35	the	the	DET
taxlaw-2826	382	36	“	"	PUNCT
taxlaw-2826	382	37	amounts	amount	NOUN
taxlaw-2826	382	38	generally	generally	ADV
taxlaw-2826	382	39	billed	bill	VERB
taxlaw-2826	382	40	”	"	PUNCT
taxlaw-2826	382	41	(	(	PUNCT
taxlaw-2826	382	42	“	"	PUNCT
taxlaw-2826	382	43	agb	agb	PROPN
taxlaw-2826	382	44	”	"	PUNCT
taxlaw-2826	382	45	)	)	PUNCT
taxlaw-2826	382	46	to	to	ADP
taxlaw-2826	382	47	insured	insure	VERB
taxlaw-2826	382	48	patients	patient	NOUN
taxlaw-2826	382	49	.	.	PUNCT
taxlaw-2826	383	1	78	78	NUM
taxlaw-2826	383	2	further	far	ADV
taxlaw-2826	383	3	,	,	PUNCT
taxlaw-2826	383	4	tax	tax	NOUN
taxlaw-2826	383	5	-	-	PUNCT
taxlaw-2826	383	6	exempt	exempt	ADJ
taxlaw-2826	383	7	hospitals	hospital	NOUN
taxlaw-2826	383	8	may	may	AUX
taxlaw-2826	383	9	not	not	PART
taxlaw-2826	383	10	bill	bill	VERB
taxlaw-2826	383	11	at	at	ADP
taxlaw-2826	383	12	chargemaster	chargemaster	NOUN
taxlaw-2826	383	13	rates	rate	NOUN
taxlaw-2826	383	14	.	.	PUNCT
taxlaw-2826	384	1	79	79	NUM
taxlaw-2826	385	1	then	then	ADV
taxlaw-2826	385	2	,	,	PUNCT
taxlaw-2826	385	3	when	when	SCONJ
taxlaw-2826	385	4	a	a	DET
taxlaw-2826	385	5	taxexempt	taxexempt	ADJ
taxlaw-2826	385	6	hospital	hospital	NOUN
taxlaw-2826	385	7	moves	move	NOUN
taxlaw-2826	385	8	to	to	PART
taxlaw-2826	385	9	obtain	obtain	VERB
taxlaw-2826	385	10	payment	payment	NOUN
taxlaw-2826	385	11	from	from	ADP
taxlaw-2826	385	12	patients	patient	NOUN
taxlaw-2826	385	13	,	,	PUNCT
taxlaw-2826	385	14	the	the	DET
taxlaw-2826	385	15	hospital	hospital	NOUN
taxlaw-2826	385	16	must	must	AUX
taxlaw-2826	385	17	“	"	PUNCT
taxlaw-2826	385	18	make	make	VERB
taxlaw-2826	385	19	reasonable	reasonable	ADJ
taxlaw-2826	385	20	efforts	effort	NOUN
taxlaw-2826	385	21	”	"	PUNCT
taxlaw-2826	385	22	to	to	PART
taxlaw-2826	385	23	determine	determine	VERB
taxlaw-2826	385	24	whether	whether	SCONJ
taxlaw-2826	385	25	an	an	DET
taxlaw-2826	385	26	individual	individual	NOUN
taxlaw-2826	385	27	is	be	AUX
taxlaw-2826	385	28	eligible	eligible	ADJ
taxlaw-2826	385	29	for	for	ADP
taxlaw-2826	385	30	financial	financial	ADJ
taxlaw-2826	385	31	aid	aid	NOUN
taxlaw-2826	385	32	before	before	ADP
taxlaw-2826	385	33	engaging	engage	VERB
taxlaw-2826	385	34	in	in	ADP
taxlaw-2826	385	35	“	"	PUNCT
taxlaw-2826	385	36	extraordinary	extraordinary	ADJ
taxlaw-2826	385	37	collection	collection	NOUN
taxlaw-2826	385	38	actions	action	NOUN
taxlaw-2826	385	39	”	"	PUNCT
taxlaw-2826	385	40	against	against	ADP
taxlaw-2826	385	41	the	the	DET
taxlaw-2826	385	42	individual	individual	NOUN
taxlaw-2826	385	43	.	.	PUNCT
taxlaw-2826	385	44	80	80	NUM
taxlaw-2826	385	45	in	in	ADP
taxlaw-2826	385	46	2012	2012	NUM
taxlaw-2826	385	47	,	,	PUNCT
taxlaw-2826	385	48	the	the	DET
taxlaw-2826	385	49	irs	irs	PROPN
taxlaw-2826	385	50	and	and	CCONJ
taxlaw-2826	385	51	the	the	DET
taxlaw-2826	385	52	treasury	treasury	PROPN
taxlaw-2826	385	53	department	department	PROPN
taxlaw-2826	385	54	issued	issue	VERB
taxlaw-2826	385	55	proposed	propose	VERB
taxlaw-2826	385	56	regulations	regulation	NOUN
taxlaw-2826	385	57	under	under	ADP
taxlaw-2826	385	58	these	these	DET
taxlaw-2826	385	59	statutory	statutory	ADJ
taxlaw-2826	385	60	provisions	provision	NOUN
taxlaw-2826	385	61	.	.	PUNCT
taxlaw-2826	386	1	81	81	NUM
taxlaw-2826	386	2	again	again	ADV
taxlaw-2826	386	3	,	,	PUNCT
taxlaw-2826	386	4	the	the	DET
taxlaw-2826	386	5	irs	irs	PROPN
taxlaw-2826	386	6	has	have	AUX
taxlaw-2826	386	7	since	since	ADV
taxlaw-2826	386	8	announced	announce	VERB
taxlaw-2826	386	9	its	its	PRON
taxlaw-2826	386	10	intent	intent	NOUN
taxlaw-2826	386	11	to	to	PART
taxlaw-2826	386	12	finalize	finalize	VERB
taxlaw-2826	386	13	these	these	DET
taxlaw-2826	386	14	regulations	regulation	NOUN
taxlaw-2826	386	15	by	by	ADP
taxlaw-2826	386	16	the	the	DET
taxlaw-2826	386	17	end	end	NOUN
taxlaw-2826	386	18	of	of	ADP
taxlaw-2826	386	19	2014	2014	NUM
taxlaw-2826	386	20	.	.	PUNCT
taxlaw-2826	387	1	82	82	NUM
taxlaw-2826	388	1	the	the	DET
taxlaw-2826	388	2	proposed	propose	VERB
taxlaw-2826	388	3	regulations	regulation	NOUN
taxlaw-2826	388	4	deal	deal	VERB
taxlaw-2826	388	5	with	with	ADP
taxlaw-2826	388	6	a	a	DET
taxlaw-2826	388	7	number	number	NOUN
taxlaw-2826	388	8	of	of	ADP
taxlaw-2826	388	9	issues	issue	NOUN
taxlaw-2826	388	10	arising	arise	VERB
taxlaw-2826	388	11	under	under	ADP
taxlaw-2826	388	12	the	the	DET
taxlaw-2826	388	13	new	new	ADJ
taxlaw-2826	388	14	statutory	statutory	ADJ
taxlaw-2826	388	15	language	language	NOUN
taxlaw-2826	388	16	about	about	ADP
taxlaw-2826	388	17	financial	financial	ADJ
taxlaw-2826	388	18	policies	policy	NOUN
taxlaw-2826	388	19	.	.	PUNCT
taxlaw-2826	389	1	for	for	ADP
taxlaw-2826	389	2	one	one	NUM
taxlaw-2826	389	3	,	,	PUNCT
taxlaw-2826	389	4	the	the	DET
taxlaw-2826	389	5	proposed	propose	VERB
taxlaw-2826	389	6	regulations	regulation	NOUN
taxlaw-2826	389	7	clarify	clarify	VERB
taxlaw-2826	389	8	that	that	SCONJ
taxlaw-2826	389	9	neither	neither	CCONJ
taxlaw-2826	389	10	they	they	PRON
taxlaw-2826	389	11	nor	nor	CCONJ
taxlaw-2826	389	12	the	the	DET
taxlaw-2826	389	13	statute	statute	NOUN
taxlaw-2826	389	14	restrict	restrict	VERB
taxlaw-2826	389	15	the	the	DET
taxlaw-2826	389	16	substance	substance	NOUN
taxlaw-2826	389	17	of	of	ADP
taxlaw-2826	389	18	taxexempt	taxexempt	ADJ
taxlaw-2826	389	19	hospitals	hospital	NOUN
taxlaw-2826	389	20	’	'	PUNCT
taxlaw-2826	389	21	financial	financial	ADJ
taxlaw-2826	389	22	assistance	assistance	NOUN
taxlaw-2826	389	23	policies	policy	NOUN
taxlaw-2826	389	24	.	.	PUNCT
taxlaw-2826	390	1	no	no	DET
taxlaw-2826	390	2	law	law	NOUN
taxlaw-2826	390	3	“	"	PUNCT
taxlaw-2826	390	4	mandate[s	mandate[s	X
taxlaw-2826	390	5	]	]	PUNCT
taxlaw-2826	390	6	any	any	DET
taxlaw-2826	390	7	particular	particular	ADJ
taxlaw-2826	390	8	eligibility	eligibility	NOUN
taxlaw-2826	390	9	criteria	criterion	NOUN
taxlaw-2826	390	10	”	"	PUNCT
taxlaw-2826	390	11	for	for	ADP
taxlaw-2826	390	12	assistance	assistance	NOUN
taxlaw-2826	390	13	.	.	PUNCT
taxlaw-2826	391	1	83	83	NUM
taxlaw-2826	392	1	the	the	DET
taxlaw-2826	392	2	proposed	propose	VERB
taxlaw-2826	392	3	regulations	regulation	NOUN
taxlaw-2826	392	4	do	do	AUX
taxlaw-2826	392	5	set	set	VERB
taxlaw-2826	392	6	forth	forth	ADP
taxlaw-2826	392	7	the	the	DET
taxlaw-2826	392	8	steps	step	NOUN
taxlaw-2826	392	9	a	a	DET
taxlaw-2826	392	10	taxexempt	taxexempt	ADJ
taxlaw-2826	392	11	hospital	hospital	NOUN
taxlaw-2826	392	12	has	have	VERB
taxlaw-2826	392	13	to	to	PART
taxlaw-2826	392	14	take	take	VERB
taxlaw-2826	392	15	to	to	PART
taxlaw-2826	392	16	publicize	publicize	VERB
taxlaw-2826	392	17	and	and	CCONJ
taxlaw-2826	392	18	implement	implement	VERB
taxlaw-2826	392	19	its	its	PRON
taxlaw-2826	392	20	financial	financial	ADJ
taxlaw-2826	392	21	assistance	assistance	NOUN
taxlaw-2826	392	22	policy	policy	NOUN
taxlaw-2826	392	23	.	.	PUNCT
taxlaw-2826	393	1	84	84	NUM
taxlaw-2826	393	2	these	these	DET
taxlaw-2826	393	3	regulations	regulation	NOUN
taxlaw-2826	393	4	also	also	ADV
taxlaw-2826	393	5	take	take	VERB
taxlaw-2826	393	6	up	up	ADP
taxlaw-2826	393	7	the	the	DET
taxlaw-2826	393	8	issue	issue	NOUN
taxlaw-2826	393	9	of	of	ADP
taxlaw-2826	393	10	how	how	SCONJ
taxlaw-2826	393	11	tax	tax	NOUN
taxlaw-2826	393	12	-	-	PUNCT
taxlaw-2826	393	13	exempt	exempt	ADJ
taxlaw-2826	393	14	hospitals	hospital	NOUN
taxlaw-2826	393	15	must	must	AUX
taxlaw-2826	393	16	calculate	calculate	VERB
taxlaw-2826	393	17	charges	charge	NOUN
taxlaw-2826	393	18	for	for	ADP
taxlaw-2826	393	19	financial	financial	ADJ
taxlaw-2826	393	20	-	-	PUNCT
taxlaw-2826	393	21	aid	aid	NOUN
taxlaw-2826	393	22	-	-	PUNCT
taxlaw-2826	393	23	eligible	eligible	ADJ
taxlaw-2826	393	24	patients	patient	NOUN
taxlaw-2826	393	25	.	.	PUNCT
taxlaw-2826	394	1	85	85	NUM
taxlaw-2826	394	2	turning	turn	VERB
taxlaw-2826	394	3	to	to	ADP
taxlaw-2826	394	4	the	the	DET
taxlaw-2826	394	5	problems	problem	NOUN
taxlaw-2826	394	6	of	of	ADP
taxlaw-2826	394	7	bill	bill	NOUN
taxlaw-2826	394	8	payment	payment	NOUN
taxlaw-2826	394	9	,	,	PUNCT
taxlaw-2826	394	10	the	the	DET
taxlaw-2826	394	11	proposed	propose	VERB
taxlaw-2826	394	12	regulations	regulation	NOUN
taxlaw-2826	394	13	cover	cover	VERB
taxlaw-2826	394	14	in	in	ADP
taxlaw-2826	394	15	detail	detail	NOUN
taxlaw-2826	394	16	permissible	permissible	ADJ
taxlaw-2826	394	17	debt	debt	NOUN
taxlaw-2826	394	18	collection	collection	NOUN
taxlaw-2826	394	19	activities	activity	NOUN
taxlaw-2826	394	20	under	under	ADP
taxlaw-2826	394	21	the	the	DET
taxlaw-2826	394	22	aca	aca	PROPN
taxlaw-2826	394	23	requirements	requirement	NOUN
taxlaw-2826	394	24	.	.	PUNCT
taxlaw-2826	395	1	grappling	grapple	VERB
taxlaw-2826	395	2	with	with	ADP
taxlaw-2826	395	3	a	a	DET
taxlaw-2826	395	4	controversial	controversial	ADJ
taxlaw-2826	395	5	issue	issue	NOUN
taxlaw-2826	395	6	,	,	PUNCT
taxlaw-2826	395	7	the	the	DET
taxlaw-2826	395	8	treasury	treasury	PROPN
taxlaw-2826	395	9	department	department	PROPN
taxlaw-2826	395	10	and	and	CCONJ
taxlaw-2826	395	11	the	the	DET
taxlaw-2826	395	12	irs	irs	PROPN
taxlaw-2826	395	13	have	have	AUX
taxlaw-2826	395	14	set	set	VERB
taxlaw-2826	395	15	forth	forth	ADP
taxlaw-2826	395	16	practices	practice	NOUN
taxlaw-2826	395	17	that	that	PRON
taxlaw-2826	395	18	constitute	constitute	VERB
taxlaw-2826	395	19	“	"	PUNCT
taxlaw-2826	395	20	extraordinary	extraordinary	ADJ
taxlaw-2826	395	21	collection	collection	NOUN
taxlaw-2826	395	22	actions	action	NOUN
taxlaw-2826	395	23	.	.	PUNCT
taxlaw-2826	395	24	”	"	PUNCT
taxlaw-2826	396	1	86	86	NUM
taxlaw-2826	396	2	these	these	PRON
taxlaw-2826	396	3	include	include	VERB
taxlaw-2826	396	4	any	any	DET
taxlaw-2826	396	5	“	"	PUNCT
taxlaw-2826	396	6	actions	action	NOUN
taxlaw-2826	396	7	taken	take	VERB
taxlaw-2826	396	8	by	by	ADP
taxlaw-2826	396	9	a	a	DET
taxlaw-2826	396	10	hospital	hospital	NOUN
taxlaw-2826	396	11	facility	facility	NOUN
taxlaw-2826	396	12	against	against	ADP
taxlaw-2826	396	13	an	an	DET
taxlaw-2826	396	14	individual	individual	NOUN
taxlaw-2826	396	15	related	relate	VERB
taxlaw-2826	396	16	to	to	ADP
taxlaw-2826	396	17	obtaining	obtain	VERB
taxlaw-2826	396	18	payment	payment	NOUN
taxlaw-2826	396	19	of	of	ADP
taxlaw-2826	396	20	a	a	DET
taxlaw-2826	396	21	bill	bill	NOUN
taxlaw-2826	396	22	.	.	PUNCT
taxlaw-2826	396	23	.	.	PUNCT
taxlaw-2826	396	24	.	.	PUNCT
taxlaw-2826	397	1	that	that	PRON
taxlaw-2826	397	2	require	require	VERB
taxlaw-2826	397	3	a	a	DET
taxlaw-2826	397	4	legal	legal	ADJ
taxlaw-2826	397	5	or	or	CCONJ
taxlaw-2826	397	6	judicial	judicial	ADJ
taxlaw-2826	397	7	process	process	NOUN
taxlaw-2826	397	8	.	.	PUNCT
taxlaw-2826	397	9	”	"	PUNCT
taxlaw-2826	398	1	87	87	NUM
taxlaw-2826	398	2	the	the	DET
taxlaw-2826	398	3	proposed	propose	VERB
taxlaw-2826	398	4	regulations	regulation	NOUN
taxlaw-2826	398	5	list	list	NOUN
taxlaw-2826	398	6	as	as	ADP
taxlaw-2826	398	7	examples	example	NOUN
taxlaw-2826	398	8	placing	place	VERB
taxlaw-2826	398	9	a	a	DET
taxlaw-2826	398	10	75	75	NUM
taxlaw-2826	398	11	i	i	PRON
taxlaw-2826	398	12	d.	d.	NOUN
taxlaw-2826	398	13	at	at	ADP
taxlaw-2826	398	14	20531	20531	NUM
taxlaw-2826	398	15	-	-	SYM
taxlaw-2826	398	16	23222	23222	NUM
taxlaw-2826	398	17	.	.	PUNCT
taxlaw-2826	399	1	76	76	NUM
taxlaw-2826	400	1	i	i	PRON
taxlaw-2826	400	2	d.	d.	NOUN
taxlaw-2826	400	3	at	at	ADP
taxlaw-2826	400	4	20532	20532	NUM
taxlaw-2826	400	5	.	.	PUNCT
taxlaw-2826	401	1	77	77	NUM
taxlaw-2826	401	2	i.r.c	i.r.c	NOUN
taxlaw-2826	401	3	.	.	PUNCT
taxlaw-2826	402	1	§	§	PROPN
taxlaw-2826	402	2	501(r)(4	501(r)(4	PROPN
taxlaw-2826	402	3	)	)	PUNCT
taxlaw-2826	402	4	(	(	PUNCT
taxlaw-2826	402	5	2012	2012	NUM
taxlaw-2826	402	6	)	)	PUNCT
taxlaw-2826	402	7	.	.	PUNCT
taxlaw-2826	403	1	78	78	NUM
taxlaw-2826	403	2	i.r.c	i.r.c	NOUN
taxlaw-2826	403	3	.	.	PUNCT
taxlaw-2826	404	1	§	§	PROPN
taxlaw-2826	404	2	501(r)(5)(a	501(r)(5)(a	PROPN
taxlaw-2826	404	3	)	)	PUNCT
taxlaw-2826	404	4	(	(	PUNCT
taxlaw-2826	404	5	2012	2012	NUM
taxlaw-2826	404	6	)	)	PUNCT
taxlaw-2826	404	7	.	.	PUNCT
taxlaw-2826	405	1	79	79	NUM
taxlaw-2826	405	2	i.r.c	i.r.c	NOUN
taxlaw-2826	405	3	.	.	PUNCT
taxlaw-2826	406	1	§	§	PROPN
taxlaw-2826	406	2	501(r)(5)(b	501(r)(5)(b	PROPN
taxlaw-2826	406	3	)	)	PUNCT
taxlaw-2826	406	4	(	(	PUNCT
taxlaw-2826	406	5	2012	2012	NUM
taxlaw-2826	406	6	)	)	PUNCT
taxlaw-2826	406	7	.	.	PUNCT
taxlaw-2826	407	1	80	80	NUM
taxlaw-2826	407	2	i.r.c	i.r.c	NOUN
taxlaw-2826	407	3	.	.	PUNCT
taxlaw-2826	408	1	§	§	PROPN
taxlaw-2826	408	2	501(r)(6	501(r)(6	NUM
taxlaw-2826	408	3	)	)	PUNCT
taxlaw-2826	408	4	(	(	PUNCT
taxlaw-2826	408	5	2012	2012	NUM
taxlaw-2826	408	6	)	)	PUNCT
taxlaw-2826	408	7	.	.	PUNCT
taxlaw-2826	409	1	81	81	NUM
taxlaw-2826	409	2	additional	additional	ADJ
taxlaw-2826	409	3	requirements	requirement	NOUN
taxlaw-2826	409	4	for	for	ADP
taxlaw-2826	409	5	charitable	charitable	ADJ
taxlaw-2826	409	6	hospitals	hospital	NOUN
taxlaw-2826	409	7	,	,	PUNCT
taxlaw-2826	409	8	77	77	NUM
taxlaw-2826	409	9	fed	fed	PROPN
taxlaw-2826	409	10	.	.	PUNCT
taxlaw-2826	410	1	reg	reg	PROPN
taxlaw-2826	410	2	.	.	PUNCT
taxlaw-2826	411	1	38148	38148	NUM
taxlaw-2826	411	2	(	(	PUNCT
taxlaw-2826	411	3	proposed	propose	VERB
taxlaw-2826	411	4	june	june	PROPN
taxlaw-2826	411	5	26	26	NUM
taxlaw-2826	411	6	,	,	PUNCT
taxlaw-2826	411	7	2012	2012	NUM
taxlaw-2826	411	8	)	)	PUNCT
taxlaw-2826	411	9	.	.	PUNCT
taxlaw-2826	412	1	82	82	NUM
taxlaw-2826	412	2	van	van	PROPN
taxlaw-2826	412	3	den	den	PROPN
taxlaw-2826	412	4	berg	berg	PROPN
taxlaw-2826	412	5	,	,	PUNCT
taxlaw-2826	412	6	supra	supra	PROPN
taxlaw-2826	412	7	note	note	VERB
taxlaw-2826	412	8	64	64	NUM
taxlaw-2826	412	9	.	.	NOUN
taxlaw-2826	413	1	83	83	NUM
taxlaw-2826	413	2	additional	additional	ADJ
taxlaw-2826	413	3	requirements	requirement	NOUN
taxlaw-2826	413	4	for	for	ADP
taxlaw-2826	413	5	charitable	charitable	ADJ
taxlaw-2826	413	6	hospitals	hospital	NOUN
taxlaw-2826	413	7	,	,	PUNCT
taxlaw-2826	413	8	77	77	NUM
taxlaw-2826	413	9	fed	fed	PROPN
taxlaw-2826	413	10	.	.	PUNCT
taxlaw-2826	414	1	reg	reg	PROPN
taxlaw-2826	414	2	.	.	PUNCT
taxlaw-2826	415	1	at	at	ADP
taxlaw-2826	415	2	38151	38151	NUM
taxlaw-2826	415	3	.	.	PUNCT
taxlaw-2826	416	1	84	84	NUM
taxlaw-2826	417	1	i	i	PRON
taxlaw-2826	417	2	d.	d.	NOUN
taxlaw-2826	417	3	at	at	ADP
taxlaw-2826	417	4	38152–53	38152–53	NUM
taxlaw-2826	417	5	.	.	PUNCT
taxlaw-2826	418	1	85	85	NUM
taxlaw-2826	419	1	i	i	PRON
taxlaw-2826	419	2	d.	d.	NOUN
taxlaw-2826	419	3	at	at	ADP
taxlaw-2826	419	4	38151–55	38151–55	NUM
taxlaw-2826	419	5	.	.	PUNCT
taxlaw-2826	420	1	86	86	NUM
taxlaw-2826	421	1	i	i	PRON
taxlaw-2826	421	2	d.	d.	PROPN
taxlaw-2826	421	3	at	at	ADP
taxlaw-2826	421	4	38155–56	38155–56	NUM
taxlaw-2826	421	5	.	.	PUNCT
taxlaw-2826	422	1	87	87	NUM
taxlaw-2826	423	1	i	i	PRON
taxlaw-2826	423	2	d.	d.	PROPN
taxlaw-2826	423	3	at	at	ADP
taxlaw-2826	423	4	38156	38156	NUM
taxlaw-2826	423	5	.	.	PUNCT
taxlaw-2826	424	1	2014	2014	NUM
taxlaw-2826	424	2	]	]	PUNCT
taxlaw-2826	424	3	tax	tax	NOUN
taxlaw-2826	424	4	-	-	PUNCT
taxlaw-2826	424	5	exempt	exempt	ADJ
taxlaw-2826	424	6	hospitals	hospital	NOUN
taxlaw-2826	424	7	and	and	CCONJ
taxlaw-2826	424	8	their	their	PRON
taxlaw-2826	424	9	communities	community	NOUN
taxlaw-2826	424	10	47	47	NUM
taxlaw-2826	424	11	lien	lien	NOUN
taxlaw-2826	424	12	on	on	ADP
taxlaw-2826	424	13	an	an	DET
taxlaw-2826	424	14	individual	individual	NOUN
taxlaw-2826	424	15	’s	’s	PART
taxlaw-2826	424	16	property	property	NOUN
taxlaw-2826	424	17	,	,	PUNCT
taxlaw-2826	424	18	foreclosing	foreclose	VERB
taxlaw-2826	424	19	on	on	ADP
taxlaw-2826	424	20	an	an	DET
taxlaw-2826	424	21	individual	individual	NOUN
taxlaw-2826	424	22	’s	’s	PART
taxlaw-2826	424	23	real	real	ADJ
taxlaw-2826	424	24	property	property	NOUN
taxlaw-2826	424	25	,	,	PUNCT
taxlaw-2826	424	26	attaching	attach	VERB
taxlaw-2826	424	27	or	or	CCONJ
taxlaw-2826	424	28	seizing	seize	VERB
taxlaw-2826	424	29	a	a	DET
taxlaw-2826	424	30	bank	bank	NOUN
taxlaw-2826	424	31	account	account	NOUN
taxlaw-2826	424	32	or	or	CCONJ
taxlaw-2826	424	33	other	other	ADJ
taxlaw-2826	424	34	personal	personal	ADJ
taxlaw-2826	424	35	property	property	NOUN
taxlaw-2826	424	36	,	,	PUNCT
taxlaw-2826	424	37	commencing	commence	VERB
taxlaw-2826	424	38	a	a	DET
taxlaw-2826	424	39	civil	civil	ADJ
taxlaw-2826	424	40	action	action	NOUN
taxlaw-2826	424	41	,	,	PUNCT
taxlaw-2826	424	42	causing	cause	VERB
taxlaw-2826	424	43	an	an	DET
taxlaw-2826	424	44	arrest	arrest	NOUN
taxlaw-2826	424	45	,	,	PUNCT
taxlaw-2826	424	46	subjecting	subject	VERB
taxlaw-2826	424	47	an	an	DET
taxlaw-2826	424	48	individual	individual	NOUN
taxlaw-2826	424	49	to	to	ADP
taxlaw-2826	424	50	a	a	DET
taxlaw-2826	424	51	writ	writ	NOUN
taxlaw-2826	424	52	of	of	ADP
taxlaw-2826	424	53	body	body	NOUN
taxlaw-2826	424	54	attachment	attachment	NOUN
taxlaw-2826	424	55	,	,	PUNCT
taxlaw-2826	424	56	and	and	CCONJ
taxlaw-2826	424	57	garnishing	garnish	VERB
taxlaw-2826	424	58	wages	wage	NOUN
taxlaw-2826	424	59	.	.	PUNCT
taxlaw-2826	425	1	88	88	NUM
taxlaw-2826	425	2	extraordinary	extraordinary	ADJ
taxlaw-2826	425	3	collection	collection	NOUN
taxlaw-2826	425	4	actions	action	NOUN
taxlaw-2826	425	5	also	also	ADV
taxlaw-2826	425	6	include	include	VERB
taxlaw-2826	425	7	reporting	report	VERB
taxlaw-2826	425	8	a	a	DET
taxlaw-2826	425	9	debt	debt	NOUN
taxlaw-2826	425	10	to	to	ADP
taxlaw-2826	425	11	a	a	DET
taxlaw-2826	425	12	credit	credit	NOUN
taxlaw-2826	425	13	agency	agency	NOUN
taxlaw-2826	425	14	and	and	CCONJ
taxlaw-2826	425	15	selling	sell	VERB
taxlaw-2826	425	16	a	a	DET
taxlaw-2826	425	17	debt	debt	NOUN
taxlaw-2826	425	18	to	to	ADP
taxlaw-2826	425	19	a	a	DET
taxlaw-2826	425	20	third	third	ADJ
taxlaw-2826	425	21	party	party	NOUN
taxlaw-2826	425	22	,	,	PUNCT
taxlaw-2826	425	23	even	even	ADV
taxlaw-2826	425	24	though	though	SCONJ
taxlaw-2826	425	25	neither	neither	PRON
taxlaw-2826	425	26	of	of	ADP
taxlaw-2826	425	27	these	these	DET
taxlaw-2826	425	28	things	thing	NOUN
taxlaw-2826	425	29	may	may	AUX
taxlaw-2826	425	30	require	require	VERB
taxlaw-2826	425	31	a	a	DET
taxlaw-2826	425	32	legal	legal	ADJ
taxlaw-2826	425	33	or	or	CCONJ
taxlaw-2826	425	34	judicial	judicial	ADJ
taxlaw-2826	425	35	process	process	NOUN
taxlaw-2826	425	36	.	.	PUNCT
taxlaw-2826	426	1	89	89	NUM
taxlaw-2826	426	2	however	however	ADV
taxlaw-2826	426	3	,	,	PUNCT
taxlaw-2826	426	4	merely	merely	ADV
taxlaw-2826	426	5	turning	turn	VERB
taxlaw-2826	426	6	a	a	DET
taxlaw-2826	426	7	debt	debt	NOUN
taxlaw-2826	426	8	over	over	ADP
taxlaw-2826	426	9	to	to	ADP
taxlaw-2826	426	10	a	a	DET
taxlaw-2826	426	11	collection	collection	NOUN
taxlaw-2826	426	12	agency	agency	NOUN
taxlaw-2826	426	13	without	without	ADP
taxlaw-2826	426	14	actually	actually	ADV
taxlaw-2826	426	15	selling	sell	VERB
taxlaw-2826	426	16	the	the	DET
taxlaw-2826	426	17	debt	debt	NOUN
taxlaw-2826	426	18	does	do	AUX
taxlaw-2826	426	19	not	not	PART
taxlaw-2826	426	20	count	count	VERB
taxlaw-2826	426	21	as	as	ADP
taxlaw-2826	426	22	an	an	DET
taxlaw-2826	426	23	extraordinary	extraordinary	ADJ
taxlaw-2826	426	24	collection	collection	NOUN
taxlaw-2826	426	25	action	action	NOUN
taxlaw-2826	426	26	.	.	PUNCT
taxlaw-2826	427	1	90	90	NUM
taxlaw-2826	428	1	neither	neither	CCONJ
taxlaw-2826	428	2	does	do	AUX
taxlaw-2826	428	3	refusing	refuse	VERB
taxlaw-2826	428	4	care	care	NOUN
taxlaw-2826	428	5	to	to	ADP
taxlaw-2826	428	6	a	a	DET
taxlaw-2826	428	7	patient	patient	NOUN
taxlaw-2826	428	8	because	because	SCONJ
taxlaw-2826	428	9	the	the	DET
taxlaw-2826	428	10	patient	patient	NOUN
taxlaw-2826	428	11	has	have	AUX
taxlaw-2826	428	12	previously	previously	ADV
taxlaw-2826	428	13	failed	fail	VERB
taxlaw-2826	428	14	to	to	PART
taxlaw-2826	428	15	pay	pay	VERB
taxlaw-2826	428	16	a	a	DET
taxlaw-2826	428	17	bill	bill	NOUN
taxlaw-2826	428	18	in	in	ADP
taxlaw-2826	428	19	full	full	ADJ
taxlaw-2826	428	20	.	.	PUNCT
taxlaw-2826	429	1	91	91	NUM
taxlaw-2826	430	1	the	the	DET
taxlaw-2826	430	2	regulations	regulation	NOUN
taxlaw-2826	430	3	clarify	clarify	VERB
taxlaw-2826	430	4	in	in	ADP
taxlaw-2826	430	5	great	great	ADJ
taxlaw-2826	430	6	detail	detail	NOUN
taxlaw-2826	430	7	what	what	PRON
taxlaw-2826	430	8	“	"	PUNCT
taxlaw-2826	430	9	reasonable	reasonable	ADJ
taxlaw-2826	430	10	efforts	effort	NOUN
taxlaw-2826	430	11	”	"	PUNCT
taxlaw-2826	430	12	the	the	DET
taxlaw-2826	430	13	hospital	hospital	NOUN
taxlaw-2826	430	14	has	have	VERB
taxlaw-2826	430	15	to	to	PART
taxlaw-2826	430	16	take	take	VERB
taxlaw-2826	430	17	to	to	PART
taxlaw-2826	430	18	determine	determine	VERB
taxlaw-2826	430	19	financial	financial	ADJ
taxlaw-2826	430	20	aid	aid	NOUN
taxlaw-2826	430	21	eligibility	eligibility	NOUN
taxlaw-2826	430	22	that	that	SCONJ
taxlaw-2826	430	23	tax	tax	NOUN
taxlaw-2826	430	24	-	-	PUNCT
taxlaw-2826	430	25	exempt	exempt	ADJ
taxlaw-2826	430	26	hospitals	hospital	NOUN
taxlaw-2826	430	27	have	have	VERB
taxlaw-2826	430	28	to	to	PART
taxlaw-2826	430	29	take	take	VERB
taxlaw-2826	430	30	before	before	SCONJ
taxlaw-2826	430	31	they	they	PRON
taxlaw-2826	430	32	can	can	AUX
taxlaw-2826	430	33	engage	engage	VERB
taxlaw-2826	430	34	in	in	ADP
taxlaw-2826	430	35	one	one	NUM
taxlaw-2826	430	36	of	of	ADP
taxlaw-2826	430	37	the	the	DET
taxlaw-2826	430	38	extraordinary	extraordinary	ADJ
taxlaw-2826	430	39	collection	collection	NOUN
taxlaw-2826	430	40	actions	action	NOUN
taxlaw-2826	430	41	.	.	PUNCT
taxlaw-2826	431	1	92	92	NUM
taxlaw-2826	431	2	this	this	DET
taxlaw-2826	431	3	new	new	ADJ
taxlaw-2826	431	4	aca	aca	PROPN
taxlaw-2826	431	5	framework	framework	NOUN
taxlaw-2826	431	6	for	for	ADP
taxlaw-2826	431	7	tax	tax	NOUN
taxlaw-2826	431	8	-	-	PUNCT
taxlaw-2826	431	9	exempt	exempt	ADJ
taxlaw-2826	431	10	hospitals	hospital	NOUN
taxlaw-2826	431	11	diverges	diverge	VERB
taxlaw-2826	431	12	in	in	ADP
taxlaw-2826	431	13	several	several	ADJ
taxlaw-2826	431	14	important	important	ADJ
taxlaw-2826	431	15	respects	respect	NOUN
taxlaw-2826	431	16	both	both	CCONJ
taxlaw-2826	431	17	from	from	ADP
taxlaw-2826	431	18	the	the	DET
taxlaw-2826	431	19	law	law	NOUN
taxlaw-2826	431	20	that	that	PRON
taxlaw-2826	431	21	came	come	VERB
taxlaw-2826	431	22	before	before	ADP
taxlaw-2826	431	23	it	it	PRON
taxlaw-2826	431	24	and	and	CCONJ
taxlaw-2826	431	25	from	from	ADP
taxlaw-2826	431	26	the	the	DET
taxlaw-2826	431	27	reform	reform	NOUN
taxlaw-2826	431	28	proposals	proposal	NOUN
taxlaw-2826	431	29	of	of	ADP
taxlaw-2826	431	30	the	the	DET
taxlaw-2826	431	31	1990s	1990	NOUN
taxlaw-2826	431	32	and	and	CCONJ
taxlaw-2826	431	33	2000s	2000	NOUN
taxlaw-2826	431	34	.	.	PUNCT
taxlaw-2826	432	1	by	by	ADP
taxlaw-2826	432	2	providing	provide	VERB
taxlaw-2826	432	3	such	such	ADJ
taxlaw-2826	432	4	specific	specific	ADJ
taxlaw-2826	432	5	rules	rule	NOUN
taxlaw-2826	432	6	governing	govern	VERB
taxlaw-2826	432	7	the	the	DET
taxlaw-2826	432	8	minutiae	minutia	NOUN
taxlaw-2826	432	9	of	of	ADP
taxlaw-2826	432	10	the	the	DET
taxlaw-2826	432	11	practices	practice	NOUN
taxlaw-2826	432	12	of	of	ADP
taxlaw-2826	432	13	tax	tax	NOUN
taxlaw-2826	432	14	-	-	PUNCT
taxlaw-2826	432	15	exempt	exempt	ADJ
taxlaw-2826	432	16	hospitals	hospital	NOUN
taxlaw-2826	432	17	,	,	PUNCT
taxlaw-2826	432	18	the	the	DET
taxlaw-2826	432	19	aca	aca	PROPN
taxlaw-2826	432	20	requirements	requirement	NOUN
taxlaw-2826	432	21	are	be	AUX
taxlaw-2826	432	22	a	a	DET
taxlaw-2826	432	23	far	far	ADJ
taxlaw-2826	432	24	cry	cry	NOUN
taxlaw-2826	432	25	from	from	ADP
taxlaw-2826	432	26	the	the	DET
taxlaw-2826	432	27	pre-2010	pre-2010	ADJ
taxlaw-2826	432	28	world	world	NOUN
taxlaw-2826	432	29	in	in	ADP
taxlaw-2826	432	30	which	which	PRON
taxlaw-2826	432	31	tax	tax	NOUN
taxlaw-2826	432	32	-	-	PUNCT
taxlaw-2826	432	33	exempt	exempt	ADJ
taxlaw-2826	432	34	hospitals	hospital	NOUN
taxlaw-2826	432	35	had	have	VERB
taxlaw-2826	432	36	near	near	ADV
taxlaw-2826	432	37	-	-	PUNCT
taxlaw-2826	432	38	complete	complete	ADJ
taxlaw-2826	432	39	freedom	freedom	NOUN
taxlaw-2826	432	40	to	to	PART
taxlaw-2826	432	41	decide	decide	VERB
taxlaw-2826	432	42	how	how	SCONJ
taxlaw-2826	432	43	they	they	PRON
taxlaw-2826	432	44	would	would	AUX
taxlaw-2826	432	45	comply	comply	VERB
taxlaw-2826	432	46	with	with	ADP
taxlaw-2826	432	47	the	the	DET
taxlaw-2826	432	48	laws	law	NOUN
taxlaw-2826	432	49	for	for	ADP
taxlaw-2826	432	50	tax	tax	NOUN
taxlaw-2826	432	51	exemption	exemption	NOUN
taxlaw-2826	432	52	.	.	PUNCT
taxlaw-2826	433	1	on	on	ADP
taxlaw-2826	433	2	the	the	DET
taxlaw-2826	433	3	other	other	ADJ
taxlaw-2826	433	4	hand	hand	NOUN
taxlaw-2826	433	5	,	,	PUNCT
taxlaw-2826	433	6	the	the	DET
taxlaw-2826	433	7	aca	aca	PROPN
taxlaw-2826	433	8	,	,	PUNCT
taxlaw-2826	433	9	unlike	unlike	ADP
taxlaw-2826	433	10	any	any	PRON
taxlaw-2826	433	11	of	of	ADP
taxlaw-2826	433	12	the	the	DET
taxlaw-2826	433	13	previous	previous	ADJ
taxlaw-2826	433	14	reform	reform	NOUN
taxlaw-2826	433	15	proposals	proposal	NOUN
taxlaw-2826	433	16	,	,	PUNCT
taxlaw-2826	433	17	does	do	AUX
taxlaw-2826	433	18	not	not	PART
taxlaw-2826	433	19	obligate	obligate	VERB
taxlaw-2826	433	20	tax	tax	NOUN
taxlaw-2826	433	21	-	-	PUNCT
taxlaw-2826	433	22	exempt	exempt	ADJ
taxlaw-2826	433	23	hospitals	hospital	NOUN
taxlaw-2826	433	24	to	to	PART
taxlaw-2826	433	25	provide	provide	VERB
taxlaw-2826	433	26	any	any	DET
taxlaw-2826	433	27	set	set	NOUN
taxlaw-2826	433	28	amount	amount	NOUN
taxlaw-2826	433	29	of	of	ADP
taxlaw-2826	433	30	charity	charity	NOUN
taxlaw-2826	433	31	care	care	NOUN
taxlaw-2826	433	32	or	or	CCONJ
taxlaw-2826	433	33	community	community	NOUN
taxlaw-2826	433	34	benefit	benefit	NOUN
taxlaw-2826	433	35	.	.	PUNCT
taxlaw-2826	434	1	instead	instead	ADV
taxlaw-2826	434	2	,	,	PUNCT
taxlaw-2826	434	3	the	the	DET
taxlaw-2826	434	4	aca	aca	PROPN
taxlaw-2826	434	5	legislation	legislation	NOUN
taxlaw-2826	434	6	and	and	CCONJ
taxlaw-2826	434	7	its	its	PRON
taxlaw-2826	434	8	regulations	regulation	NOUN
taxlaw-2826	434	9	are	be	AUX
taxlaw-2826	434	10	almost	almost	ADV
taxlaw-2826	434	11	entirely	entirely	ADV
taxlaw-2826	434	12	procedural	procedural	ADJ
taxlaw-2826	434	13	.	.	PUNCT
taxlaw-2826	435	1	hospitals	hospital	NOUN
taxlaw-2826	435	2	must	must	AUX
taxlaw-2826	435	3	take	take	VERB
taxlaw-2826	435	4	carefully	carefully	ADV
taxlaw-2826	435	5	orchestrated	orchestrate	VERB
taxlaw-2826	435	6	steps	step	NOUN
taxlaw-2826	435	7	to	to	PART
taxlaw-2826	435	8	solicit	solicit	VERB
taxlaw-2826	435	9	community	community	NOUN
taxlaw-2826	435	10	feedback	feedback	NOUN
taxlaw-2826	435	11	,	,	PUNCT
taxlaw-2826	435	12	and	and	CCONJ
taxlaw-2826	435	13	they	they	PRON
taxlaw-2826	435	14	must	must	AUX
taxlaw-2826	435	15	follow	follow	VERB
taxlaw-2826	435	16	many	many	ADJ
taxlaw-2826	435	17	prescribed	prescribed	ADJ
taxlaw-2826	435	18	steps	step	NOUN
taxlaw-2826	435	19	in	in	ADP
taxlaw-2826	435	20	dealing	deal	VERB
taxlaw-2826	435	21	with	with	ADP
taxlaw-2826	435	22	patients	patient	NOUN
taxlaw-2826	435	23	who	who	PRON
taxlaw-2826	435	24	may	may	AUX
taxlaw-2826	435	25	need	need	VERB
taxlaw-2826	435	26	free	free	ADJ
taxlaw-2826	435	27	or	or	CCONJ
taxlaw-2826	435	28	discounted	discount	VERB
taxlaw-2826	435	29	care	care	NOUN
taxlaw-2826	435	30	.	.	PUNCT
taxlaw-2826	436	1	however	however	ADV
taxlaw-2826	436	2	,	,	PUNCT
taxlaw-2826	436	3	the	the	DET
taxlaw-2826	436	4	law	law	NOUN
taxlaw-2826	436	5	does	do	AUX
taxlaw-2826	436	6	not	not	PART
taxlaw-2826	436	7	include	include	VERB
taxlaw-2826	436	8	much	much	ADJ
taxlaw-2826	436	9	by	by	ADP
taxlaw-2826	436	10	way	way	NOUN
taxlaw-2826	436	11	of	of	ADP
taxlaw-2826	436	12	substantive	substantive	ADJ
taxlaw-2826	436	13	requirements	requirement	NOUN
taxlaw-2826	436	14	.	.	PUNCT
taxlaw-2826	437	1	for	for	ADP
taxlaw-2826	437	2	instance	instance	NOUN
taxlaw-2826	437	3	,	,	PUNCT
taxlaw-2826	437	4	with	with	ADP
taxlaw-2826	437	5	regard	regard	NOUN
taxlaw-2826	437	6	to	to	ADP
taxlaw-2826	437	7	the	the	DET
taxlaw-2826	437	8	chnas	chna	NOUN
taxlaw-2826	437	9	,	,	PUNCT
taxlaw-2826	437	10	the	the	DET
taxlaw-2826	437	11	new	new	ADJ
taxlaw-2826	437	12	law	law	NOUN
taxlaw-2826	437	13	leaves	leave	VERB
taxlaw-2826	437	14	it	it	PRON
taxlaw-2826	437	15	up	up	ADP
taxlaw-2826	437	16	to	to	ADP
taxlaw-2826	437	17	hospitals	hospital	NOUN
taxlaw-2826	437	18	if	if	SCONJ
taxlaw-2826	437	19	and	and	CCONJ
taxlaw-2826	437	20	how	how	SCONJ
taxlaw-2826	437	21	they	they	PRON
taxlaw-2826	437	22	will	will	AUX
taxlaw-2826	437	23	address	address	VERB
taxlaw-2826	437	24	whatever	whatever	PRON
taxlaw-2826	437	25	needs	need	VERB
taxlaw-2826	437	26	the	the	DET
taxlaw-2826	437	27	chnas	chna	NOUN
taxlaw-2826	437	28	identify	identify	VERB
taxlaw-2826	437	29	.	.	PUNCT
taxlaw-2826	438	1	to	to	PART
taxlaw-2826	438	2	take	take	VERB
taxlaw-2826	438	3	an	an	DET
taxlaw-2826	438	4	extreme	extreme	ADJ
taxlaw-2826	438	5	example	example	NOUN
taxlaw-2826	438	6	,	,	PUNCT
taxlaw-2826	438	7	an	an	DET
taxlaw-2826	438	8	asset	asset	NOUN
taxlaw-2826	438	9	-	-	PUNCT
taxlaw-2826	438	10	rich	rich	ADJ
taxlaw-2826	438	11	tax	tax	NOUN
taxlaw-2826	438	12	-	-	PUNCT
taxlaw-2826	438	13	exempt	exempt	ADJ
taxlaw-2826	438	14	hospital	hospital	NOUN
taxlaw-2826	438	15	could	could	AUX
taxlaw-2826	438	16	conduct	conduct	VERB
taxlaw-2826	438	17	a	a	DET
taxlaw-2826	438	18	chna	chna	NOUN
taxlaw-2826	438	19	by	by	ADP
taxlaw-2826	438	20	soliciting	solicit	VERB
taxlaw-2826	438	21	feedback	feedback	NOUN
taxlaw-2826	438	22	at	at	ADP
taxlaw-2826	438	23	one	one	NUM
taxlaw-2826	438	24	community	community	NOUN
taxlaw-2826	438	25	meeting	meeting	NOUN
taxlaw-2826	438	26	.	.	PUNCT
taxlaw-2826	439	1	at	at	ADP
taxlaw-2826	439	2	that	that	DET
taxlaw-2826	439	3	meeting	meeting	NOUN
taxlaw-2826	439	4	,	,	PUNCT
taxlaw-2826	439	5	perhaps	perhaps	ADV
taxlaw-2826	439	6	a	a	DET
taxlaw-2826	439	7	social	social	ADJ
taxlaw-2826	439	8	-	-	PUNCT
taxlaw-2826	439	9	service	service	NOUN
taxlaw-2826	439	10	agency	agency	NOUN
taxlaw-2826	439	11	might	might	AUX
taxlaw-2826	439	12	explain	explain	VERB
taxlaw-2826	439	13	that	that	SCONJ
taxlaw-2826	439	14	80	80	NUM
taxlaw-2826	439	15	%	%	NOUN
taxlaw-2826	439	16	of	of	ADP
taxlaw-2826	439	17	local	local	ADJ
taxlaw-2826	439	18	residents	resident	NOUN
taxlaw-2826	439	19	live	live	VERB
taxlaw-2826	439	20	below	below	ADP
taxlaw-2826	439	21	the	the	DET
taxlaw-2826	439	22	poverty	poverty	NOUN
taxlaw-2826	439	23	line	line	NOUN
taxlaw-2826	439	24	and	and	CCONJ
taxlaw-2826	439	25	have	have	VERB
taxlaw-2826	439	26	medical	medical	ADJ
taxlaw-2826	439	27	debts	debt	NOUN
taxlaw-2826	439	28	from	from	ADP
taxlaw-2826	439	29	that	that	DET
taxlaw-2826	439	30	hospital	hospital	NOUN
taxlaw-2826	439	31	that	that	SCONJ
taxlaw-2826	439	32	they	they	PRON
taxlaw-2826	439	33	are	be	AUX
taxlaw-2826	439	34	unable	unable	ADJ
taxlaw-2826	439	35	to	to	PART
taxlaw-2826	439	36	pay	pay	VERB
taxlaw-2826	439	37	.	.	PUNCT
taxlaw-2826	440	1	the	the	DET
taxlaw-2826	440	2	hospital	hospital	NOUN
taxlaw-2826	440	3	would	would	AUX
taxlaw-2826	440	4	have	have	VERB
taxlaw-2826	440	5	to	to	PART
taxlaw-2826	440	6	report	report	VERB
taxlaw-2826	440	7	in	in	ADP
taxlaw-2826	440	8	its	its	PRON
taxlaw-2826	440	9	chna	chna	NOUN
taxlaw-2826	440	10	that	that	PRON
taxlaw-2826	440	11	the	the	DET
taxlaw-2826	440	12	social	social	ADJ
taxlaw-2826	440	13	-	-	PUNCT
taxlaw-2826	440	14	service	service	NOUN
taxlaw-2826	440	15	agency	agency	NOUN
taxlaw-2826	440	16	gave	give	VERB
taxlaw-2826	440	17	feedback	feedback	NOUN
taxlaw-2826	440	18	as	as	ADP
taxlaw-2826	440	19	part	part	NOUN
taxlaw-2826	440	20	of	of	ADP
taxlaw-2826	440	21	the	the	DET
taxlaw-2826	440	22	chna	chna	NOUN
taxlaw-2826	440	23	process	process	NOUN
taxlaw-2826	440	24	,	,	PUNCT
taxlaw-2826	440	25	and	and	CCONJ
taxlaw-2826	440	26	that	that	DET
taxlaw-2826	440	27	report	report	NOUN
taxlaw-2826	440	28	arguably	arguably	ADV
taxlaw-2826	440	29	would	would	AUX
taxlaw-2826	440	30	have	have	VERB
taxlaw-2826	440	31	to	to	PART
taxlaw-2826	440	32	reveal	reveal	VERB
taxlaw-2826	440	33	what	what	PRON
taxlaw-2826	440	34	the	the	DET
taxlaw-2826	440	35	feedback	feedback	NOUN
taxlaw-2826	440	36	was	be	AUX
taxlaw-2826	440	37	.	.	PUNCT
taxlaw-2826	441	1	however	however	ADV
taxlaw-2826	441	2	,	,	PUNCT
taxlaw-2826	441	3	then	then	ADV
taxlaw-2826	441	4	,	,	PUNCT
taxlaw-2826	441	5	in	in	ADP
taxlaw-2826	441	6	the	the	DET
taxlaw-2826	441	7	chna	chna	NOUN
taxlaw-2826	441	8	or	or	CCONJ
taxlaw-2826	441	9	implementation	implementation	NOUN
taxlaw-2826	441	10	strategy	strategy	NOUN
taxlaw-2826	441	11	,	,	PUNCT
taxlaw-2826	441	12	the	the	DET
taxlaw-2826	441	13	hospital	hospital	NOUN
taxlaw-2826	441	14	could	could	AUX
taxlaw-2826	441	15	write	write	VERB
taxlaw-2826	441	16	that	that	PRON
taxlaw-2826	441	17	,	,	PUNCT
taxlaw-2826	441	18	in	in	ADP
taxlaw-2826	441	19	its	its	PRON
taxlaw-2826	441	20	judgment	judgment	NOUN
taxlaw-2826	441	21	,	,	PUNCT
taxlaw-2826	441	22	it	it	PRON
taxlaw-2826	441	23	was	be	AUX
taxlaw-2826	441	24	financially	financially	ADV
taxlaw-2826	441	25	unable	unable	ADJ
taxlaw-2826	441	26	to	to	PART
taxlaw-2826	441	27	provide	provide	VERB
taxlaw-2826	441	28	any	any	DET
taxlaw-2826	441	29	free	free	ADJ
taxlaw-2826	441	30	care	care	NOUN
taxlaw-2826	441	31	or	or	CCONJ
taxlaw-2826	441	32	reduce	reduce	VERB
taxlaw-2826	441	33	any	any	DET
taxlaw-2826	441	34	outstanding	outstanding	ADJ
taxlaw-2826	441	35	debts	debt	NOUN
taxlaw-2826	441	36	.	.	PUNCT
taxlaw-2826	442	1	the	the	DET
taxlaw-2826	442	2	hospital	hospital	NOUN
taxlaw-2826	442	3	would	would	AUX
taxlaw-2826	442	4	have	have	AUX
taxlaw-2826	442	5	fulfilled	fulfil	VERB
taxlaw-2826	442	6	its	its	PRON
taxlaw-2826	442	7	obligation	obligation	NOUN
taxlaw-2826	442	8	under	under	ADP
taxlaw-2826	442	9	the	the	DET
taxlaw-2826	442	10	chna	chna	NOUN
taxlaw-2826	442	11	rules	rule	NOUN
taxlaw-2826	442	12	.	.	PUNCT
taxlaw-2826	443	1	similarly	similarly	ADV
taxlaw-2826	443	2	,	,	PUNCT
taxlaw-2826	443	3	under	under	ADP
taxlaw-2826	443	4	the	the	DET
taxlaw-2826	443	5	new	new	ADJ
taxlaw-2826	443	6	rules	rule	NOUN
taxlaw-2826	443	7	,	,	PUNCT
taxlaw-2826	443	8	a	a	DET
taxlaw-2826	443	9	tax	tax	NOUN
taxlaw-2826	443	10	-	-	PUNCT
taxlaw-2826	443	11	exempt	exempt	ADJ
taxlaw-2826	443	12	hospital	hospital	NOUN
taxlaw-2826	443	13	could	could	AUX
taxlaw-2826	443	14	have	have	VERB
taxlaw-2826	443	15	a	a	DET
taxlaw-2826	443	16	financial	financial	ADJ
taxlaw-2826	443	17	aid	aid	NOUN
taxlaw-2826	443	18	policy	policy	NOUN
taxlaw-2826	443	19	that	that	PRON
taxlaw-2826	443	20	says	say	VERB
taxlaw-2826	443	21	,	,	PUNCT
taxlaw-2826	443	22	“	"	PUNCT
taxlaw-2826	443	23	we	we	PRON
taxlaw-2826	443	24	do	do	AUX
taxlaw-2826	443	25	not	not	PART
taxlaw-2826	443	26	offer	offer	VERB
taxlaw-2826	443	27	free	free	ADJ
taxlaw-2826	443	28	or	or	CCONJ
taxlaw-2826	443	29	discounted	discount	VERB
taxlaw-2826	443	30	care	care	NOUN
taxlaw-2826	443	31	.	.	PUNCT
taxlaw-2826	443	32	”	"	PUNCT
taxlaw-2826	444	1	the	the	DET
taxlaw-2826	444	2	hospital	hospital	NOUN
taxlaw-2826	444	3	could	could	AUX
taxlaw-2826	444	4	then	then	ADV
taxlaw-2826	444	5	still	still	ADV
taxlaw-2826	444	6	bill	bill	VERB
taxlaw-2826	444	7	a	a	DET
taxlaw-2826	444	8	poor	poor	ADJ
taxlaw-2826	444	9	patient	patient	NOUN
taxlaw-2826	444	10	at	at	ADP
taxlaw-2826	444	11	chargemaster	chargemaster	NOUN
taxlaw-2826	444	12	rates	rate	NOUN
taxlaw-2826	444	13	.	.	PUNCT
taxlaw-2826	445	1	if	if	SCONJ
taxlaw-2826	445	2	the	the	DET
taxlaw-2826	445	3	patient	patient	NOUN
taxlaw-2826	445	4	did	do	AUX
taxlaw-2826	445	5	not	not	PART
taxlaw-2826	445	6	pay	pay	VERB
taxlaw-2826	445	7	,	,	PUNCT
taxlaw-2826	445	8	the	the	DET
taxlaw-2826	445	9	hospital	hospital	NOUN
taxlaw-2826	445	10	would	would	AUX
taxlaw-2826	445	11	have	have	VERB
taxlaw-2826	445	12	to	to	PART
taxlaw-2826	445	13	make	make	VERB
taxlaw-2826	445	14	sure	sure	ADJ
taxlaw-2826	445	15	he	he	PRON
taxlaw-2826	445	16	or	or	CCONJ
taxlaw-2826	445	17	she	she	PRON
taxlaw-2826	445	18	is	be	AUX
taxlaw-2826	445	19	ineligible	ineligible	ADJ
taxlaw-2826	445	20	for	for	ADP
taxlaw-2826	445	21	financial	financial	ADJ
taxlaw-2826	445	22	aid	aid	NOUN
taxlaw-2826	445	23	,	,	PUNCT
taxlaw-2826	445	24	which	which	PRON
taxlaw-2826	445	25	would	would	AUX
taxlaw-2826	445	26	presumably	presumably	ADV
taxlaw-2826	445	27	be	be	AUX
taxlaw-2826	445	28	an	an	DET
taxlaw-2826	445	29	easy	easy	ADJ
taxlaw-2826	445	30	decision	decision	NOUN
taxlaw-2826	445	31	under	under	ADP
taxlaw-2826	445	32	a	a	DET
taxlaw-2826	445	33	policy	policy	NOUN
taxlaw-2826	445	34	that	that	PRON
taxlaw-2826	445	35	says	say	VERB
taxlaw-2826	445	36	no	no	DET
taxlaw-2826	445	37	one	one	NOUN
taxlaw-2826	445	38	is	be	AUX
taxlaw-2826	445	39	eligible	eligible	ADJ
taxlaw-2826	445	40	for	for	ADP
taxlaw-2826	445	41	free	free	ADJ
taxlaw-2826	445	42	or	or	CCONJ
taxlaw-2826	445	43	discounted	discount	VERB
taxlaw-2826	445	44	care	care	NOUN
taxlaw-2826	445	45	.	.	PUNCT
taxlaw-2826	446	1	after	after	ADP
taxlaw-2826	446	2	making	make	VERB
taxlaw-2826	446	3	and	and	CCONJ
taxlaw-2826	446	4	documenting	document	VERB
taxlaw-2826	446	5	that	that	DET
taxlaw-2826	446	6	determination	determination	NOUN
taxlaw-2826	446	7	,	,	PUNCT
taxlaw-2826	446	8	the	the	DET
taxlaw-2826	446	9	hospital	hospital	NOUN
taxlaw-2826	446	10	could	could	AUX
taxlaw-2826	446	11	foreclose	foreclose	VERB
taxlaw-2826	446	12	on	on	ADP
taxlaw-2826	446	13	the	the	DET
taxlaw-2826	446	14	patient	patient	NOUN
taxlaw-2826	446	15	’s	’s	PART
taxlaw-2826	446	16	house	house	NOUN
taxlaw-2826	446	17	,	,	PUNCT
taxlaw-2826	446	18	again	again	ADV
taxlaw-2826	446	19	having	having	AUX
taxlaw-2826	446	20	fully	fully	ADV
taxlaw-2826	446	21	complied	comply	VERB
taxlaw-2826	446	22	with	with	ADP
taxlaw-2826	446	23	the	the	DET
taxlaw-2826	446	24	new	new	ADJ
taxlaw-2826	446	25	law	law	NOUN
taxlaw-2826	446	26	.	.	PUNCT
taxlaw-2826	447	1	88	88	NUM
taxlaw-2826	448	1	i	i	PRON
taxlaw-2826	448	2	d.	d.	PROPN
taxlaw-2826	448	3	89	89	NUM
taxlaw-2826	449	1	i	i	PRON
taxlaw-2826	449	2	d.	d.	PROPN
taxlaw-2826	449	3	90	90	NUM
taxlaw-2826	450	1	i	i	PRON
taxlaw-2826	450	2	d.	d.	PROPN
taxlaw-2826	450	3	91	91	NUM
taxlaw-2826	451	1	i	i	PRON
taxlaw-2826	451	2	d.	d.	PROPN
taxlaw-2826	451	3	92	92	NUM
taxlaw-2826	452	1	i	i	PRON
taxlaw-2826	452	2	d.	d.	PROPN
taxlaw-2826	452	3	at	at	ADP
taxlaw-2826	452	4	38156	38156	NUM
taxlaw-2826	452	5	-	-	SYM
taxlaw-2826	452	6	59	59	NUM
taxlaw-2826	452	7	.	.	PUNCT
taxlaw-2826	452	8	48	48	NUM
taxlaw-2826	452	9	columbia	columbia	PROPN
taxlaw-2826	452	10	journal	journal	PROPN
taxlaw-2826	452	11	of	of	ADP
taxlaw-2826	452	12	tax	tax	NOUN
taxlaw-2826	452	13	law	law	NOUN
taxlaw-2826	453	1	[	[	X
taxlaw-2826	453	2	vol.6:33	vol.6:33	ADJ
taxlaw-2826	453	3	that	that	PRON
taxlaw-2826	453	4	is	be	AUX
taxlaw-2826	453	5	not	not	PART
taxlaw-2826	453	6	to	to	PART
taxlaw-2826	453	7	say	say	VERB
taxlaw-2826	453	8	that	that	SCONJ
taxlaw-2826	453	9	most	most	ADJ
taxlaw-2826	453	10	tax	tax	NOUN
taxlaw-2826	453	11	-	-	PUNCT
taxlaw-2826	453	12	exempt	exempt	ADJ
taxlaw-2826	453	13	hospitals	hospital	NOUN
taxlaw-2826	453	14	,	,	PUNCT
taxlaw-2826	453	15	or	or	CCONJ
taxlaw-2826	453	16	even	even	ADV
taxlaw-2826	453	17	any	any	DET
taxlaw-2826	453	18	tax	tax	NOUN
taxlaw-2826	453	19	-	-	PUNCT
taxlaw-2826	453	20	exempt	exempt	ADJ
taxlaw-2826	453	21	hospital	hospital	NOUN
taxlaw-2826	453	22	,	,	PUNCT
taxlaw-2826	453	23	would	would	AUX
taxlaw-2826	453	24	behave	behave	VERB
taxlaw-2826	453	25	in	in	ADP
taxlaw-2826	453	26	this	this	DET
taxlaw-2826	453	27	way	way	NOUN
taxlaw-2826	453	28	.	.	PUNCT
taxlaw-2826	454	1	in	in	ADP
taxlaw-2826	454	2	designing	design	VERB
taxlaw-2826	454	3	the	the	DET
taxlaw-2826	454	4	affordable	affordable	ADJ
taxlaw-2826	454	5	care	care	PROPN
taxlaw-2826	454	6	act	act	PROPN
taxlaw-2826	454	7	,	,	PUNCT
taxlaw-2826	454	8	members	member	NOUN
taxlaw-2826	454	9	of	of	ADP
taxlaw-2826	454	10	congress	congress	PROPN
taxlaw-2826	454	11	may	may	AUX
taxlaw-2826	454	12	have	have	AUX
taxlaw-2826	454	13	believed	believe	VERB
taxlaw-2826	454	14	,	,	PUNCT
taxlaw-2826	454	15	perhaps	perhaps	ADV
taxlaw-2826	454	16	correctly	correctly	ADV
taxlaw-2826	454	17	,	,	PUNCT
taxlaw-2826	454	18	that	that	SCONJ
taxlaw-2826	454	19	requiring	require	VERB
taxlaw-2826	454	20	certain	certain	ADJ
taxlaw-2826	454	21	procedural	procedural	ADJ
taxlaw-2826	454	22	steps	step	NOUN
taxlaw-2826	454	23	makes	make	VERB
taxlaw-2826	454	24	hospitals	hospital	NOUN
taxlaw-2826	454	25	more	more	ADV
taxlaw-2826	454	26	likely	likely	ADJ
taxlaw-2826	454	27	to	to	PART
taxlaw-2826	454	28	decide	decide	VERB
taxlaw-2826	454	29	on	on	ADP
taxlaw-2826	454	30	their	their	PRON
taxlaw-2826	454	31	own	own	ADJ
taxlaw-2826	454	32	to	to	PART
taxlaw-2826	454	33	implement	implement	VERB
taxlaw-2826	454	34	programs	program	NOUN
taxlaw-2826	454	35	that	that	PRON
taxlaw-2826	454	36	respond	respond	VERB
taxlaw-2826	454	37	effectively	effectively	ADV
taxlaw-2826	454	38	to	to	ADP
taxlaw-2826	454	39	the	the	DET
taxlaw-2826	454	40	needs	need	NOUN
taxlaw-2826	454	41	of	of	ADP
taxlaw-2826	454	42	poor	poor	ADJ
taxlaw-2826	454	43	communities	community	NOUN
taxlaw-2826	454	44	,	,	PUNCT
taxlaw-2826	454	45	to	to	PART
taxlaw-2826	454	46	adopt	adopt	VERB
taxlaw-2826	454	47	generous	generous	ADJ
taxlaw-2826	454	48	financial	financial	ADJ
taxlaw-2826	454	49	aid	aid	NOUN
taxlaw-2826	454	50	policies	policy	NOUN
taxlaw-2826	454	51	,	,	PUNCT
taxlaw-2826	454	52	and	and	CCONJ
taxlaw-2826	454	53	to	to	PART
taxlaw-2826	454	54	refrain	refrain	VERB
taxlaw-2826	454	55	from	from	ADP
taxlaw-2826	454	56	extraordinary	extraordinary	ADJ
taxlaw-2826	454	57	collection	collection	NOUN
taxlaw-2826	454	58	actions	action	NOUN
taxlaw-2826	454	59	.	.	PUNCT
taxlaw-2826	455	1	however	however	ADV
taxlaw-2826	455	2	,	,	PUNCT
taxlaw-2826	455	3	because	because	SCONJ
taxlaw-2826	455	4	congress	congress	PROPN
taxlaw-2826	455	5	did	do	AUX
taxlaw-2826	455	6	not	not	PART
taxlaw-2826	455	7	choose	choose	VERB
taxlaw-2826	455	8	to	to	PART
taxlaw-2826	455	9	enact	enact	VERB
taxlaw-2826	455	10	substantive	substantive	ADJ
taxlaw-2826	455	11	community	community	NOUN
taxlaw-2826	455	12	benefit	benefit	NOUN
taxlaw-2826	455	13	requirements	requirement	NOUN
taxlaw-2826	455	14	,	,	PUNCT
taxlaw-2826	455	15	the	the	DET
taxlaw-2826	455	16	broad	broad	ADJ
taxlaw-2826	455	17	question	question	NOUN
taxlaw-2826	455	18	remains	remain	VERB
taxlaw-2826	455	19	:	:	PUNCT
taxlaw-2826	455	20	after	after	ADP
taxlaw-2826	455	21	the	the	DET
taxlaw-2826	455	22	2010	2010	NUM
taxlaw-2826	455	23	reforms	reform	NOUN
taxlaw-2826	455	24	,	,	PUNCT
taxlaw-2826	455	25	what	what	PRON
taxlaw-2826	455	26	are	be	AUX
taxlaw-2826	455	27	hospitals	hospital	NOUN
taxlaw-2826	455	28	doing	do	VERB
taxlaw-2826	455	29	to	to	PART
taxlaw-2826	455	30	benefit	benefit	VERB
taxlaw-2826	455	31	their	their	PRON
taxlaw-2826	455	32	communities	community	NOUN
taxlaw-2826	455	33	?	?	PUNCT
taxlaw-2826	456	1	more	more	ADV
taxlaw-2826	456	2	narrowly	narrowly	ADV
taxlaw-2826	456	3	,	,	PUNCT
taxlaw-2826	456	4	are	be	AUX
taxlaw-2826	456	5	hospitals	hospital	NOUN
taxlaw-2826	456	6	in	in	ADP
taxlaw-2826	456	7	fact	fact	NOUN
taxlaw-2826	456	8	responding	respond	VERB
taxlaw-2826	456	9	to	to	ADP
taxlaw-2826	456	10	the	the	DET
taxlaw-2826	456	11	needs	need	NOUN
taxlaw-2826	456	12	of	of	ADP
taxlaw-2826	456	13	their	their	PRON
taxlaw-2826	456	14	communities	community	NOUN
taxlaw-2826	456	15	?	?	PUNCT
taxlaw-2826	457	1	what	what	DET
taxlaw-2826	457	2	kinds	kind	NOUN
taxlaw-2826	457	3	of	of	ADP
taxlaw-2826	457	4	financial	financial	ADJ
taxlaw-2826	457	5	aid	aid	NOUN
taxlaw-2826	457	6	policies	policy	NOUN
taxlaw-2826	457	7	have	have	VERB
taxlaw-2826	457	8	hospitals	hospital	NOUN
taxlaw-2826	457	9	enacted	enact	VERB
taxlaw-2826	457	10	?	?	PUNCT
taxlaw-2826	458	1	are	be	AUX
taxlaw-2826	458	2	any	any	PRON
taxlaw-2826	458	3	of	of	ADP
taxlaw-2826	458	4	these	these	DET
taxlaw-2826	458	5	policies	policy	NOUN
taxlaw-2826	458	6	associated	associate	VERB
taxlaw-2826	458	7	with	with	ADP
taxlaw-2826	458	8	increased	increase	VERB
taxlaw-2826	458	9	levels	level	NOUN
taxlaw-2826	458	10	of	of	ADP
taxlaw-2826	458	11	free	free	ADJ
taxlaw-2826	458	12	or	or	CCONJ
taxlaw-2826	458	13	discounted	discount	VERB
taxlaw-2826	458	14	care	care	NOUN
taxlaw-2826	458	15	?	?	PUNCT
taxlaw-2826	459	1	are	be	AUX
taxlaw-2826	459	2	hospitals	hospital	NOUN
taxlaw-2826	459	3	regularly	regularly	ADV
taxlaw-2826	459	4	engaging	engage	VERB
taxlaw-2826	459	5	in	in	ADP
taxlaw-2826	459	6	extraordinary	extraordinary	ADJ
taxlaw-2826	459	7	collection	collection	NOUN
taxlaw-2826	459	8	actions	action	NOUN
taxlaw-2826	459	9	?	?	PUNCT
taxlaw-2826	460	1	part	part	NOUN
taxlaw-2826	460	2	iii	iii	NUM
taxlaw-2826	460	3	attempts	attempt	VERB
taxlaw-2826	460	4	to	to	PART
taxlaw-2826	460	5	address	address	VERB
taxlaw-2826	460	6	these	these	DET
taxlaw-2826	460	7	previously	previously	ADV
taxlaw-2826	460	8	unanswered	unanswered	ADJ
taxlaw-2826	460	9	questions	question	NOUN
taxlaw-2826	460	10	using	use	VERB
taxlaw-2826	460	11	a	a	DET
taxlaw-2826	460	12	comprehensive	comprehensive	ADJ
taxlaw-2826	460	13	set	set	NOUN
taxlaw-2826	460	14	of	of	ADP
taxlaw-2826	460	15	new	new	ADJ
taxlaw-2826	460	16	empirical	empirical	ADJ
taxlaw-2826	460	17	data	datum	NOUN
taxlaw-2826	460	18	.	.	PUNCT
taxlaw-2826	461	1	part	part	NOUN
taxlaw-2826	461	2	iii	iii	NOUN
taxlaw-2826	461	3	lays	lay	VERB
taxlaw-2826	461	4	the	the	DET
taxlaw-2826	461	5	groundwork	groundwork	NOUN
taxlaw-2826	461	6	for	for	ADP
taxlaw-2826	461	7	this	this	DET
taxlaw-2826	461	8	analysis	analysis	NOUN
taxlaw-2826	461	9	by	by	ADP
taxlaw-2826	461	10	elaborating	elaborate	VERB
taxlaw-2826	461	11	on	on	ADP
taxlaw-2826	461	12	these	these	DET
taxlaw-2826	461	13	questions	question	NOUN
taxlaw-2826	461	14	,	,	PUNCT
taxlaw-2826	461	15	examining	examine	VERB
taxlaw-2826	461	16	previous	previous	ADJ
taxlaw-2826	461	17	scholarship	scholarship	NOUN
taxlaw-2826	461	18	on	on	ADP
taxlaw-2826	461	19	the	the	DET
taxlaw-2826	461	20	topic	topic	NOUN
taxlaw-2826	461	21	,	,	PUNCT
taxlaw-2826	461	22	and	and	CCONJ
taxlaw-2826	461	23	describing	describe	VERB
taxlaw-2826	461	24	the	the	DET
taxlaw-2826	461	25	data	datum	NOUN
taxlaw-2826	461	26	and	and	CCONJ
taxlaw-2826	461	27	methods	method	NOUN
taxlaw-2826	461	28	of	of	ADP
taxlaw-2826	461	29	the	the	DET
taxlaw-2826	461	30	study	study	NOUN
taxlaw-2826	461	31	.	.	PUNCT
taxlaw-2826	462	1	iii	iii	X
taxlaw-2826	462	2	.	.	PUNCT
taxlaw-2826	462	3	questions	question	NOUN
taxlaw-2826	462	4	,	,	PUNCT
taxlaw-2826	462	5	literature	literature	NOUN
taxlaw-2826	462	6	,	,	PUNCT
taxlaw-2826	462	7	data	datum	NOUN
taxlaw-2826	462	8	,	,	PUNCT
taxlaw-2826	462	9	and	and	CCONJ
taxlaw-2826	462	10	methods	method	NOUN
taxlaw-2826	462	11	part	part	NOUN
taxlaw-2826	462	12	iii	iii	X
taxlaw-2826	462	13	will	will	AUX
taxlaw-2826	462	14	discuss	discuss	VERB
taxlaw-2826	462	15	the	the	DET
taxlaw-2826	462	16	data	datum	NOUN
taxlaw-2826	462	17	and	and	CCONJ
taxlaw-2826	462	18	methods	method	NOUN
taxlaw-2826	462	19	that	that	PRON
taxlaw-2826	462	20	are	be	AUX
taxlaw-2826	462	21	the	the	DET
taxlaw-2826	462	22	basis	basis	NOUN
taxlaw-2826	462	23	of	of	ADP
taxlaw-2826	462	24	this	this	DET
taxlaw-2826	462	25	article	article	NOUN
taxlaw-2826	462	26	’s	’s	PART
taxlaw-2826	462	27	empirical	empirical	ADJ
taxlaw-2826	462	28	analysis	analysis	NOUN
taxlaw-2826	462	29	of	of	ADP
taxlaw-2826	462	30	tax	tax	NOUN
taxlaw-2826	462	31	-	-	PUNCT
taxlaw-2826	462	32	exempt	exempt	ADJ
taxlaw-2826	462	33	hospitals	hospital	NOUN
taxlaw-2826	462	34	.	.	PUNCT
taxlaw-2826	463	1	part	part	NOUN
taxlaw-2826	463	2	iii.a	iii.a	PROPN
taxlaw-2826	463	3	will	will	AUX
taxlaw-2826	463	4	describe	describe	VERB
taxlaw-2826	463	5	the	the	DET
taxlaw-2826	463	6	specific	specific	ADJ
taxlaw-2826	463	7	questions	question	NOUN
taxlaw-2826	463	8	that	that	PRON
taxlaw-2826	463	9	this	this	DET
taxlaw-2826	463	10	analysis	analysis	NOUN
taxlaw-2826	463	11	addresses	address	NOUN
taxlaw-2826	463	12	.	.	PUNCT
taxlaw-2826	464	1	part	part	NOUN
taxlaw-2826	464	2	iii.b	iii.b	PRON
taxlaw-2826	464	3	will	will	AUX
taxlaw-2826	464	4	briefly	briefly	ADV
taxlaw-2826	464	5	examine	examine	VERB
taxlaw-2826	464	6	previous	previous	ADJ
taxlaw-2826	464	7	scholarship	scholarship	NOUN
taxlaw-2826	464	8	relating	relate	VERB
taxlaw-2826	464	9	to	to	ADP
taxlaw-2826	464	10	these	these	DET
taxlaw-2826	464	11	questions	question	NOUN
taxlaw-2826	464	12	.	.	PUNCT
taxlaw-2826	465	1	part	part	NOUN
taxlaw-2826	465	2	iii.c	iii.c	PROPN
taxlaw-2826	465	3	will	will	AUX
taxlaw-2826	465	4	describe	describe	VERB
taxlaw-2826	465	5	the	the	DET
taxlaw-2826	465	6	dataset	dataset	NOUN
taxlaw-2826	465	7	the	the	DET
taxlaw-2826	465	8	article	article	NOUN
taxlaw-2826	465	9	uses	use	VERB
taxlaw-2826	465	10	,	,	PUNCT
taxlaw-2826	465	11	and	and	CCONJ
taxlaw-2826	465	12	part	part	NOUN
taxlaw-2826	465	13	iii.d	iii.d	PROPN
taxlaw-2826	465	14	will	will	AUX
taxlaw-2826	465	15	explain	explain	VERB
taxlaw-2826	465	16	the	the	DET
taxlaw-2826	465	17	statistical	statistical	ADJ
taxlaw-2826	465	18	models	model	NOUN
taxlaw-2826	465	19	employed	employ	VERB
taxlaw-2826	465	20	to	to	PART
taxlaw-2826	465	21	analyze	analyze	VERB
taxlaw-2826	465	22	the	the	DET
taxlaw-2826	465	23	data	datum	NOUN
taxlaw-2826	465	24	.	.	PUNCT
taxlaw-2826	466	1	a.	a.	NOUN
taxlaw-2826	466	2	questions	question	NOUN
taxlaw-2826	466	3	asked	ask	VERB
taxlaw-2826	466	4	this	this	DET
taxlaw-2826	466	5	article	article	NOUN
taxlaw-2826	466	6	uses	use	VERB
taxlaw-2826	466	7	newly	newly	ADV
taxlaw-2826	466	8	available	available	ADJ
taxlaw-2826	466	9	data	datum	NOUN
taxlaw-2826	466	10	from	from	ADP
taxlaw-2826	466	11	schedule	schedule	NOUN
taxlaw-2826	466	12	h	h	NOUN
taxlaw-2826	466	13	to	to	ADP
taxlaw-2826	466	14	irs	irs	PROPN
taxlaw-2826	466	15	form	form	NOUN
taxlaw-2826	466	16	990	990	NUM
taxlaw-2826	466	17	,	,	PUNCT
taxlaw-2826	466	18	the	the	DET
taxlaw-2826	466	19	tax	tax	NOUN
taxlaw-2826	466	20	-	-	PUNCT
taxlaw-2826	466	21	exempt	exempt	ADJ
taxlaw-2826	466	22	organization	organization	NOUN
taxlaw-2826	466	23	’s	’s	PART
taxlaw-2826	466	24	annual	annual	ADJ
taxlaw-2826	466	25	tax	tax	NOUN
taxlaw-2826	466	26	return	return	NOUN
taxlaw-2826	466	27	,	,	PUNCT
taxlaw-2826	466	28	to	to	PART
taxlaw-2826	466	29	assess	assess	VERB
taxlaw-2826	466	30	,	,	PUNCT
taxlaw-2826	466	31	in	in	ADP
taxlaw-2826	466	32	light	light	NOUN
taxlaw-2826	466	33	of	of	ADP
taxlaw-2826	466	34	the	the	DET
taxlaw-2826	466	35	ongoing	ongoing	ADJ
taxlaw-2826	466	36	debate	debate	NOUN
taxlaw-2826	466	37	over	over	ADP
taxlaw-2826	466	38	the	the	DET
taxlaw-2826	466	39	aca	aca	NOUN
taxlaw-2826	466	40	,	,	PUNCT
taxlaw-2826	466	41	what	what	DET
taxlaw-2826	466	42	types	type	NOUN
taxlaw-2826	466	43	of	of	ADP
taxlaw-2826	466	44	community	community	NOUN
taxlaw-2826	466	45	benefits	benefit	VERB
taxlaw-2826	466	46	tax	tax	NOUN
taxlaw-2826	466	47	-	-	PUNCT
taxlaw-2826	466	48	exempt	exempt	ADJ
taxlaw-2826	466	49	hospitals	hospital	NOUN
taxlaw-2826	466	50	are	be	AUX
taxlaw-2826	466	51	currently	currently	ADV
taxlaw-2826	466	52	providing	provide	VERB
taxlaw-2826	466	53	and	and	CCONJ
taxlaw-2826	466	54	what	what	DET
taxlaw-2826	466	55	kinds	kind	NOUN
taxlaw-2826	466	56	of	of	ADP
taxlaw-2826	466	57	financial	financial	ADJ
taxlaw-2826	466	58	aid	aid	NOUN
taxlaw-2826	466	59	and	and	CCONJ
taxlaw-2826	466	60	debtcollection	debtcollection	NOUN
taxlaw-2826	466	61	policies	policy	NOUN
taxlaw-2826	466	62	they	they	PRON
taxlaw-2826	466	63	have	have	AUX
taxlaw-2826	466	64	adopted	adopt	VERB
taxlaw-2826	466	65	.	.	PUNCT
taxlaw-2826	467	1	the	the	DET
taxlaw-2826	467	2	schedule	schedule	NOUN
taxlaw-2826	467	3	h	h	NOUN
taxlaw-2826	467	4	data	datum	NOUN
taxlaw-2826	467	5	provide	provide	VERB
taxlaw-2826	467	6	a	a	DET
taxlaw-2826	467	7	timely	timely	ADJ
taxlaw-2826	467	8	opportunity	opportunity	NOUN
taxlaw-2826	467	9	to	to	PART
taxlaw-2826	467	10	address	address	VERB
taxlaw-2826	467	11	these	these	DET
taxlaw-2826	467	12	questions	question	NOUN
taxlaw-2826	467	13	.	.	PUNCT
taxlaw-2826	468	1	schedule	schedule	NOUN
taxlaw-2826	468	2	h	h	NOUN
taxlaw-2826	468	3	is	be	AUX
taxlaw-2826	468	4	a	a	DET
taxlaw-2826	468	5	schedule	schedule	NOUN
taxlaw-2826	468	6	that	that	PRON
taxlaw-2826	468	7	all	all	DET
taxlaw-2826	468	8	tax	tax	NOUN
taxlaw-2826	468	9	-	-	PUNCT
taxlaw-2826	468	10	exempt	exempt	ADJ
taxlaw-2826	468	11	hospitals	hospital	NOUN
taxlaw-2826	468	12	must	must	AUX
taxlaw-2826	468	13	file	file	VERB
taxlaw-2826	468	14	as	as	ADP
taxlaw-2826	468	15	part	part	NOUN
taxlaw-2826	468	16	of	of	ADP
taxlaw-2826	468	17	their	their	PRON
taxlaw-2826	468	18	annual	annual	ADJ
taxlaw-2826	468	19	obligation	obligation	NOUN
taxlaw-2826	468	20	to	to	PART
taxlaw-2826	468	21	file	file	VERB
taxlaw-2826	468	22	tax	tax	NOUN
taxlaw-2826	468	23	returns	return	NOUN
taxlaw-2826	468	24	.	.	PUNCT
taxlaw-2826	469	1	it	it	PRON
taxlaw-2826	469	2	asks	ask	VERB
taxlaw-2826	469	3	hospitals	hospital	NOUN
taxlaw-2826	469	4	for	for	ADP
taxlaw-2826	469	5	detailed	detailed	ADJ
taxlaw-2826	469	6	information	information	NOUN
taxlaw-2826	469	7	regarding	regard	VERB
taxlaw-2826	469	8	the	the	DET
taxlaw-2826	469	9	financial	financial	ADJ
taxlaw-2826	469	10	assistance	assistance	NOUN
taxlaw-2826	469	11	and	and	CCONJ
taxlaw-2826	469	12	other	other	ADJ
taxlaw-2826	469	13	community	community	NOUN
taxlaw-2826	469	14	benefits	benefit	NOUN
taxlaw-2826	469	15	they	they	PRON
taxlaw-2826	469	16	provide	provide	VERB
taxlaw-2826	469	17	;	;	PUNCT
taxlaw-2826	469	18	their	their	PRON
taxlaw-2826	469	19	“	"	PUNCT
taxlaw-2826	469	20	community	community	NOUN
taxlaw-2826	469	21	-	-	PUNCT
taxlaw-2826	469	22	building	building	NOUN
taxlaw-2826	469	23	activities	activity	NOUN
taxlaw-2826	469	24	”	"	PUNCT
taxlaw-2826	469	25	;	;	PUNCT
taxlaw-2826	469	26	their	their	PRON
taxlaw-2826	469	27	bad	bad	ADJ
taxlaw-2826	469	28	debt	debt	NOUN
taxlaw-2826	469	29	and	and	CCONJ
taxlaw-2826	469	30	collections	collection	NOUN
taxlaw-2826	469	31	policies	policy	NOUN
taxlaw-2826	469	32	;	;	PUNCT
taxlaw-2826	469	33	and	and	CCONJ
taxlaw-2826	469	34	their	their	PRON
taxlaw-2826	469	35	individual	individual	ADJ
taxlaw-2826	469	36	facilities	facility	NOUN
taxlaw-2826	469	37	.	.	PUNCT
taxlaw-2826	470	1	93	93	NUM
taxlaw-2826	470	2	the	the	DET
taxlaw-2826	470	3	irs	irs	PROPN
taxlaw-2826	470	4	first	first	ADV
taxlaw-2826	470	5	required	require	VERB
taxlaw-2826	470	6	schedule	schedule	NOUN
taxlaw-2826	470	7	h	h	NOUN
taxlaw-2826	470	8	in	in	ADP
taxlaw-2826	470	9	2008	2008	NUM
taxlaw-2826	470	10	.	.	PUNCT
taxlaw-2826	471	1	94	94	NUM
taxlaw-2826	471	2	before	before	ADP
taxlaw-2826	471	3	2008	2008	NUM
taxlaw-2826	471	4	,	,	PUNCT
taxlaw-2826	471	5	hospitals	hospital	NOUN
taxlaw-2826	471	6	did	do	AUX
taxlaw-2826	471	7	not	not	PART
taxlaw-2826	471	8	have	have	VERB
taxlaw-2826	471	9	to	to	PART
taxlaw-2826	471	10	report	report	VERB
taxlaw-2826	471	11	at	at	ADP
taxlaw-2826	471	12	the	the	DET
taxlaw-2826	471	13	federal	federal	ADJ
taxlaw-2826	471	14	level	level	NOUN
taxlaw-2826	471	15	any	any	DET
taxlaw-2826	471	16	information	information	NOUN
taxlaw-2826	471	17	about	about	ADP
taxlaw-2826	471	18	their	their	PRON
taxlaw-2826	471	19	community	community	NOUN
taxlaw-2826	471	20	benefits	benefit	NOUN
taxlaw-2826	471	21	or	or	CCONJ
taxlaw-2826	471	22	financial	financial	ADJ
taxlaw-2826	471	23	policies	policy	NOUN
taxlaw-2826	471	24	.	.	PUNCT
taxlaw-2826	472	1	95	95	NUM
taxlaw-2826	472	2	hospitals	hospital	NOUN
taxlaw-2826	472	3	merely	merely	ADV
taxlaw-2826	472	4	filled	fill	VERB
taxlaw-2826	472	5	out	out	ADP
taxlaw-2826	472	6	the	the	DET
taxlaw-2826	472	7	same	same	ADJ
taxlaw-2826	472	8	tax	tax	NOUN
taxlaw-2826	472	9	return	return	NOUN
taxlaw-2826	472	10	as	as	ADP
taxlaw-2826	472	11	any	any	DET
taxlaw-2826	472	12	other	other	ADJ
taxlaw-2826	472	13	tax	tax	NOUN
taxlaw-2826	472	14	-	-	PUNCT
taxlaw-2826	472	15	exempt	exempt	ADJ
taxlaw-2826	472	16	organization	organization	NOUN
taxlaw-2826	472	17	.	.	PUNCT
taxlaw-2826	473	1	as	as	ADP
taxlaw-2826	473	2	a	a	DET
taxlaw-2826	473	3	result	result	NOUN
taxlaw-2826	473	4	,	,	PUNCT
taxlaw-2826	473	5	before	before	ADP
taxlaw-2826	473	6	2008	2008	NUM
taxlaw-2826	473	7	,	,	PUNCT
taxlaw-2826	473	8	no	no	DET
taxlaw-2826	473	9	comprehensive	comprehensive	ADJ
taxlaw-2826	473	10	data	datum	NOUN
taxlaw-2826	473	11	was	be	AUX
taxlaw-2826	473	12	available	available	ADJ
taxlaw-2826	473	13	about	about	ADP
taxlaw-2826	473	14	how	how	SCONJ
taxlaw-2826	473	15	and	and	CCONJ
taxlaw-2826	473	16	to	to	ADP
taxlaw-2826	473	17	what	what	DET
taxlaw-2826	473	18	extent	extent	NOUN
taxlaw-2826	473	19	tax	tax	NOUN
taxlaw-2826	473	20	-	-	PUNCT
taxlaw-2826	473	21	exempt	exempt	ADJ
taxlaw-2826	473	22	hospitals	hospital	NOUN
taxlaw-2826	473	23	were	be	AUX
taxlaw-2826	473	24	meeting	meet	VERB
taxlaw-2826	473	25	the	the	DET
taxlaw-2826	473	26	community	community	NOUN
taxlaw-2826	473	27	benefit	benefit	NOUN
taxlaw-2826	473	28	standard	standard	NOUN
taxlaw-2826	473	29	or	or	CCONJ
taxlaw-2826	473	30	what	what	PRON
taxlaw-2826	473	31	financial	financial	ADJ
taxlaw-2826	473	32	policies	policy	NOUN
taxlaw-2826	473	33	they	they	PRON
taxlaw-2826	473	34	might	might	AUX
taxlaw-2826	473	35	have	have	VERB
taxlaw-2826	473	36	in	in	ADP
taxlaw-2826	473	37	place	place	NOUN
taxlaw-2826	473	38	.	.	PUNCT
taxlaw-2826	474	1	even	even	ADV
taxlaw-2826	474	2	the	the	DET
taxlaw-2826	474	3	irs	irs	PROPN
taxlaw-2826	474	4	itself	itself	PRON
taxlaw-2826	474	5	,	,	PUNCT
taxlaw-2826	474	6	when	when	SCONJ
taxlaw-2826	474	7	it	it	PRON
taxlaw-2826	474	8	set	set	VERB
taxlaw-2826	474	9	out	out	ADP
taxlaw-2826	474	10	to	to	PART
taxlaw-2826	474	11	study	study	VERB
taxlaw-2826	474	12	the	the	DET
taxlaw-2826	474	13	problem	problem	NOUN
taxlaw-2826	474	14	of	of	ADP
taxlaw-2826	474	15	tax	tax	NOUN
taxlaw-2826	474	16	-	-	PUNCT
taxlaw-2826	474	17	exempt	exempt	ADJ
taxlaw-2826	474	18	hospitals	hospital	NOUN
taxlaw-2826	474	19	in	in	ADP
taxlaw-2826	474	20	the	the	DET
taxlaw-2826	474	21	mid-2000s	mid-2000s	PROPN
taxlaw-2826	474	22	had	have	VERB
taxlaw-2826	474	23	to	to	PART
taxlaw-2826	474	24	rely	rely	VERB
taxlaw-2826	474	25	on	on	ADP
taxlaw-2826	474	26	a	a	DET
taxlaw-2826	474	27	survey	survey	NOUN
taxlaw-2826	474	28	sent	send	VERB
taxlaw-2826	474	29	93	93	NUM
taxlaw-2826	474	30	internal	internal	ADJ
taxlaw-2826	474	31	revenue	revenue	NOUN
taxlaw-2826	474	32	serv	serv	X
taxlaw-2826	474	33	.	.	PUNCT
taxlaw-2826	474	34	,	,	PUNCT
taxlaw-2826	474	35	sched	sche	VERB
taxlaw-2826	474	36	.	.	PUNCT
taxlaw-2826	475	1	h	h	NOUN
taxlaw-2826	475	2	,	,	PUNCT
taxlaw-2826	475	3	form	form	VERB
taxlaw-2826	475	4	990	990	NUM
taxlaw-2826	475	5	(	(	PUNCT
taxlaw-2826	475	6	2013	2013	NUM
taxlaw-2826	475	7	)	)	PUNCT
taxlaw-2826	475	8	,	,	PUNCT
taxlaw-2826	475	9	available	available	ADJ
taxlaw-2826	475	10	at	at	ADP
taxlaw-2826	475	11	http://www.irs.gov/pub/irsprior/f990sh--2013.pdf	http://www.irs.gov/pub/irsprior/f990sh--2013.pdf	NOUN
taxlaw-2826	475	12	.	.	PUNCT
taxlaw-2826	476	1	94	94	NUM
taxlaw-2826	476	2	schedule	schedule	NOUN
taxlaw-2826	476	3	h	h	NOUN
taxlaw-2826	476	4	:	:	PUNCT
taxlaw-2826	476	5	prior	prior	ADJ
taxlaw-2826	476	6	year	year	NOUN
taxlaw-2826	476	7	products	product	NOUN
taxlaw-2826	476	8	,	,	PUNCT
taxlaw-2826	476	9	internal	internal	ADJ
taxlaw-2826	476	10	revenue	revenue	NOUN
taxlaw-2826	476	11	serv	serv	X
taxlaw-2826	476	12	.	.	PUNCT
taxlaw-2826	477	1	http://apps.irs.gov/app/picklist/list/priorformpublication.html?resultsperpage=200&sortcolumn=sortorder	http://apps.irs.gov/app/picklist/list/priorformpublication.html?resultsperpage=200&sortcolumn=sortorder	PROPN
taxlaw-2826	477	2	&	&	CCONJ
taxlaw-2826	477	3	indexoffirstrow=0&criteria	indexoffirstrow=0&criteria	PROPN
taxlaw-2826	477	4	=	=	SYM
taxlaw-2826	477	5	formnumber&value=990+%28schedule+h%29&isdescending	formnumber&value=990+%28schedule+h%29&isdescende	VERB
taxlaw-2826	477	6	=	=	NOUN
taxlaw-2826	477	7	false	false	ADJ
taxlaw-2826	477	8	(	(	PUNCT
taxlaw-2826	477	9	last	last	ADJ
taxlaw-2826	477	10	visited	visit	VERB
taxlaw-2826	477	11	aug	aug	PROPN
taxlaw-2826	477	12	.	.	PROPN
taxlaw-2826	477	13	24	24	NUM
taxlaw-2826	477	14	,	,	PUNCT
taxlaw-2826	477	15	2014	2014	NUM
taxlaw-2826	477	16	)	)	PUNCT
taxlaw-2826	477	17	.	.	PUNCT
taxlaw-2826	478	1	95	95	NUM
taxlaw-2826	478	2	internal	internal	ADJ
taxlaw-2826	478	3	revenue	revenue	NOUN
taxlaw-2826	478	4	serv	serv	X
taxlaw-2826	478	5	.	.	PUNCT
taxlaw-2826	478	6	,	,	PUNCT
taxlaw-2826	478	7	instructions	instruction	NOUN
taxlaw-2826	478	8	for	for	ADP
taxlaw-2826	478	9	form	form	NOUN
taxlaw-2826	478	10	990	990	NUM
taxlaw-2826	478	11	and	and	CCONJ
taxlaw-2826	478	12	form	form	VERB
taxlaw-2826	478	13	990	990	NUM
taxlaw-2826	478	14	-	-	PUNCT
taxlaw-2826	478	15	ez	ez	NOUN
taxlaw-2826	478	16	(	(	PUNCT
taxlaw-2826	478	17	2007	2007	NUM
taxlaw-2826	478	18	)	)	PUNCT
taxlaw-2826	478	19	,	,	PUNCT
taxlaw-2826	478	20	available	available	ADJ
taxlaw-2826	478	21	at	at	ADP
taxlaw-2826	478	22	http://www.irs.gov/pub/irs-prior/i990-ez--2007.pdf	http://www.irs.gov/pub/irs-prior/i990-ez--2007.pdf	PROPN
taxlaw-2826	478	23	.	.	PROPN
taxlaw-2826	478	24	2014	2014	NUM
taxlaw-2826	478	25	]	]	PUNCT
taxlaw-2826	478	26	tax	tax	NOUN
taxlaw-2826	478	27	-	-	PUNCT
taxlaw-2826	478	28	exempt	exempt	ADJ
taxlaw-2826	478	29	hospitals	hospital	NOUN
taxlaw-2826	478	30	and	and	CCONJ
taxlaw-2826	478	31	their	their	PRON
taxlaw-2826	478	32	communities	community	NOUN
taxlaw-2826	478	33	49	49	NUM
taxlaw-2826	478	34	out	out	ADP
taxlaw-2826	478	35	only	only	ADV
taxlaw-2826	478	36	to	to	ADP
taxlaw-2826	478	37	a	a	DET
taxlaw-2826	478	38	subset	subset	NOUN
taxlaw-2826	478	39	of	of	ADP
taxlaw-2826	478	40	hospitals	hospital	NOUN
taxlaw-2826	478	41	.	.	PUNCT
taxlaw-2826	479	1	the	the	DET
taxlaw-2826	479	2	survey	survey	NOUN
taxlaw-2826	479	3	method	method	NOUN
taxlaw-2826	479	4	,	,	PUNCT
taxlaw-2826	479	5	in	in	ADP
taxlaw-2826	479	6	addition	addition	NOUN
taxlaw-2826	479	7	to	to	ADP
taxlaw-2826	479	8	the	the	DET
taxlaw-2826	479	9	problem	problem	NOUN
taxlaw-2826	479	10	of	of	ADP
taxlaw-2826	479	11	capturing	capture	VERB
taxlaw-2826	479	12	only	only	ADV
taxlaw-2826	479	13	a	a	DET
taxlaw-2826	479	14	fraction	fraction	NOUN
taxlaw-2826	479	15	of	of	ADP
taxlaw-2826	479	16	the	the	DET
taxlaw-2826	479	17	tax	tax	NOUN
taxlaw-2826	479	18	-	-	PUNCT
taxlaw-2826	479	19	exempt	exempt	ADJ
taxlaw-2826	479	20	hospital	hospital	NOUN
taxlaw-2826	479	21	sector	sector	NOUN
taxlaw-2826	479	22	,	,	PUNCT
taxlaw-2826	479	23	did	do	AUX
taxlaw-2826	479	24	not	not	PART
taxlaw-2826	479	25	allow	allow	VERB
taxlaw-2826	479	26	direct	direct	ADJ
taxlaw-2826	479	27	comparisons	comparison	NOUN
taxlaw-2826	479	28	among	among	ADP
taxlaw-2826	479	29	hospitals	hospital	NOUN
taxlaw-2826	479	30	,	,	PUNCT
taxlaw-2826	479	31	because	because	SCONJ
taxlaw-2826	479	32	the	the	DET
taxlaw-2826	479	33	hospitals	hospital	NOUN
taxlaw-2826	479	34	lacked	lack	VERB
taxlaw-2826	479	35	clear	clear	ADJ
taxlaw-2826	479	36	definitions	definition	NOUN
taxlaw-2826	479	37	of	of	ADP
taxlaw-2826	479	38	terms	term	NOUN
taxlaw-2826	479	39	such	such	ADJ
taxlaw-2826	479	40	as	as	ADP
taxlaw-2826	479	41	“	"	PUNCT
taxlaw-2826	479	42	community	community	NOUN
taxlaw-2826	479	43	benefit	benefit	NOUN
taxlaw-2826	479	44	.	.	PUNCT
taxlaw-2826	479	45	”	"	PUNCT
taxlaw-2826	480	1	in	in	ADP
taxlaw-2826	480	2	the	the	DET
taxlaw-2826	480	3	instructions	instruction	NOUN
taxlaw-2826	480	4	to	to	ADP
taxlaw-2826	480	5	the	the	DET
taxlaw-2826	480	6	schedule	schedule	NOUN
taxlaw-2826	480	7	h	h	NOUN
taxlaw-2826	480	8	,	,	PUNCT
taxlaw-2826	480	9	however	however	ADV
taxlaw-2826	480	10	,	,	PUNCT
taxlaw-2826	480	11	the	the	DET
taxlaw-2826	480	12	irs	irs	PROPN
taxlaw-2826	480	13	implemented	implement	VERB
taxlaw-2826	480	14	standard	standard	ADJ
taxlaw-2826	480	15	definitions	definition	NOUN
taxlaw-2826	480	16	for	for	ADP
taxlaw-2826	480	17	the	the	DET
taxlaw-2826	480	18	different	different	ADJ
taxlaw-2826	480	19	figures	figure	NOUN
taxlaw-2826	480	20	hospitals	hospital	NOUN
taxlaw-2826	480	21	now	now	ADV
taxlaw-2826	480	22	have	have	VERB
taxlaw-2826	480	23	to	to	PART
taxlaw-2826	480	24	report	report	VERB
taxlaw-2826	480	25	.	.	PUNCT
taxlaw-2826	481	1	as	as	ADP
taxlaw-2826	481	2	a	a	DET
taxlaw-2826	481	3	result	result	NOUN
taxlaw-2826	481	4	,	,	PUNCT
taxlaw-2826	481	5	schedule	schedule	NOUN
taxlaw-2826	481	6	h	h	NOUN
taxlaw-2826	481	7	for	for	ADP
taxlaw-2826	481	8	the	the	DET
taxlaw-2826	481	9	first	first	ADJ
taxlaw-2826	481	10	time	time	NOUN
taxlaw-2826	481	11	offers	offer	VERB
taxlaw-2826	481	12	a	a	DET
taxlaw-2826	481	13	complete	complete	ADJ
taxlaw-2826	481	14	and	and	CCONJ
taxlaw-2826	481	15	comprehensive	comprehensive	ADJ
taxlaw-2826	481	16	look	look	NOUN
taxlaw-2826	481	17	at	at	ADP
taxlaw-2826	481	18	the	the	DET
taxlaw-2826	481	19	tax	tax	NOUN
taxlaw-2826	481	20	-	-	PUNCT
taxlaw-2826	481	21	exempt	exempt	ADJ
taxlaw-2826	481	22	hospital	hospital	NOUN
taxlaw-2826	481	23	sector	sector	NOUN
taxlaw-2826	481	24	,	,	PUNCT
taxlaw-2826	481	25	its	its	PRON
taxlaw-2826	481	26	community	community	NOUN
taxlaw-2826	481	27	benefits	benefit	NOUN
taxlaw-2826	481	28	and	and	CCONJ
taxlaw-2826	481	29	its	its	PRON
taxlaw-2826	481	30	financial	financial	ADJ
taxlaw-2826	481	31	practices	practice	NOUN
taxlaw-2826	481	32	.	.	PUNCT
taxlaw-2826	482	1	this	this	DET
taxlaw-2826	482	2	article	article	NOUN
taxlaw-2826	482	3	uses	use	VERB
taxlaw-2826	482	4	a	a	DET
taxlaw-2826	482	5	large	large	ADJ
taxlaw-2826	482	6	schedule	schedule	NOUN
taxlaw-2826	482	7	h	h	NOUN
taxlaw-2826	482	8	dataset	dataset	VERB
taxlaw-2826	482	9	from	from	ADP
taxlaw-2826	482	10	2012	2012	NUM
taxlaw-2826	482	11	to	to	PART
taxlaw-2826	482	12	answer	answer	VERB
taxlaw-2826	482	13	two	two	NUM
taxlaw-2826	482	14	broad	broad	ADJ
taxlaw-2826	482	15	questions	question	NOUN
taxlaw-2826	482	16	emerging	emerge	VERB
taxlaw-2826	482	17	from	from	ADP
taxlaw-2826	482	18	the	the	DET
taxlaw-2826	482	19	traditional	traditional	ADJ
taxlaw-2826	482	20	and	and	CCONJ
taxlaw-2826	482	21	new	new	ADJ
taxlaw-2826	482	22	legal	legal	ADJ
taxlaw-2826	482	23	requirements	requirement	NOUN
taxlaw-2826	482	24	for	for	ADP
taxlaw-2826	482	25	tax	tax	NOUN
taxlaw-2826	482	26	-	-	PUNCT
taxlaw-2826	482	27	exempt	exempt	ADJ
taxlaw-2826	482	28	hospitals	hospital	NOUN
taxlaw-2826	482	29	.	.	PUNCT
taxlaw-2826	483	1	the	the	DET
taxlaw-2826	483	2	first	first	ADJ
taxlaw-2826	483	3	deals	deal	NOUN
taxlaw-2826	483	4	with	with	ADP
taxlaw-2826	483	5	community	community	NOUN
taxlaw-2826	483	6	benefits	benefit	NOUN
taxlaw-2826	483	7	,	,	PUNCT
taxlaw-2826	483	8	the	the	DET
taxlaw-2826	483	9	second	second	ADJ
taxlaw-2826	483	10	with	with	ADP
taxlaw-2826	483	11	hospital	hospital	NOUN
taxlaw-2826	483	12	policies	policy	NOUN
taxlaw-2826	483	13	,	,	PUNCT
taxlaw-2826	483	14	and	and	CCONJ
taxlaw-2826	483	15	practices	practice	NOUN
taxlaw-2826	483	16	.	.	PUNCT
taxlaw-2826	484	1	first	first	ADV
taxlaw-2826	484	2	,	,	PUNCT
taxlaw-2826	484	3	and	and	CCONJ
taxlaw-2826	484	4	most	most	ADV
taxlaw-2826	484	5	basically	basically	ADV
taxlaw-2826	484	6	:	:	PUNCT
taxlaw-2826	484	7	how	how	SCONJ
taxlaw-2826	484	8	much	much	ADJ
taxlaw-2826	484	9	community	community	NOUN
taxlaw-2826	484	10	benefit	benefit	NOUN
taxlaw-2826	484	11	are	be	AUX
taxlaw-2826	484	12	tax	tax	NOUN
taxlaw-2826	484	13	-	-	PUNCT
taxlaw-2826	484	14	exempt	exempt	ADJ
taxlaw-2826	484	15	hospitals	hospital	NOUN
taxlaw-2826	484	16	now	now	ADV
taxlaw-2826	484	17	providing	provide	VERB
taxlaw-2826	484	18	?	?	PUNCT
taxlaw-2826	485	1	specifically	specifically	ADV
taxlaw-2826	485	2	:	:	PUNCT
taxlaw-2826	485	3	(	(	PUNCT
taxlaw-2826	485	4	i	i	NOUN
taxlaw-2826	485	5	)	)	PUNCT
taxlaw-2826	485	6	which	which	DET
taxlaw-2826	485	7	types	type	NOUN
taxlaw-2826	485	8	of	of	ADP
taxlaw-2826	485	9	benefits	benefit	NOUN
taxlaw-2826	485	10	are	be	AUX
taxlaw-2826	485	11	most	most	ADV
taxlaw-2826	485	12	common	common	ADJ
taxlaw-2826	485	13	?	?	PUNCT
taxlaw-2826	486	1	(	(	PUNCT
taxlaw-2826	486	2	ii	ii	NOUN
taxlaw-2826	486	3	)	)	PUNCT
taxlaw-2826	486	4	do	do	AUX
taxlaw-2826	486	5	these	these	DET
taxlaw-2826	486	6	benefits	benefit	NOUN
taxlaw-2826	486	7	differ	differ	VERB
taxlaw-2826	486	8	according	accord	VERB
taxlaw-2826	486	9	to	to	ADP
taxlaw-2826	486	10	the	the	DET
taxlaw-2826	486	11	characteristics	characteristic	NOUN
taxlaw-2826	486	12	of	of	ADP
taxlaw-2826	486	13	hospitals	hospital	NOUN
taxlaw-2826	486	14	and	and	CCONJ
taxlaw-2826	486	15	of	of	ADP
taxlaw-2826	486	16	the	the	DET
taxlaw-2826	486	17	communities	community	NOUN
taxlaw-2826	486	18	where	where	SCONJ
taxlaw-2826	486	19	the	the	DET
taxlaw-2826	486	20	hospitals	hospital	NOUN
taxlaw-2826	486	21	are	be	AUX
taxlaw-2826	486	22	located	locate	VERB
taxlaw-2826	486	23	?	?	PUNCT
taxlaw-2826	487	1	and	and	CCONJ
taxlaw-2826	487	2	(	(	PUNCT
taxlaw-2826	487	3	iii	iii	X
taxlaw-2826	487	4	)	)	PUNCT
taxlaw-2826	487	5	do	do	AUX
taxlaw-2826	487	6	benefits	benefit	NOUN
taxlaw-2826	487	7	vary	vary	VERB
taxlaw-2826	487	8	according	accord	VERB
taxlaw-2826	487	9	to	to	ADP
taxlaw-2826	487	10	types	type	NOUN
taxlaw-2826	487	11	of	of	ADP
taxlaw-2826	487	12	hospital	hospital	NOUN
taxlaw-2826	487	13	policies	policy	NOUN
taxlaw-2826	487	14	or	or	CCONJ
taxlaw-2826	487	15	practices	practice	NOUN
taxlaw-2826	487	16	?	?	PUNCT
taxlaw-2826	488	1	second	second	ADJ
taxlaw-2826	488	2	,	,	PUNCT
taxlaw-2826	488	3	in	in	ADP
taxlaw-2826	488	4	what	what	PRON
taxlaw-2826	488	5	financial	financial	ADJ
taxlaw-2826	488	6	policies	policy	NOUN
taxlaw-2826	488	7	are	be	AUX
taxlaw-2826	488	8	tax	tax	NOUN
taxlaw-2826	488	9	-	-	PUNCT
taxlaw-2826	488	10	exempt	exempt	ADJ
taxlaw-2826	488	11	hospitals	hospital	NOUN
taxlaw-2826	488	12	actually	actually	ADV
taxlaw-2826	488	13	engaging	engage	VERB
taxlaw-2826	488	14	?	?	PUNCT
taxlaw-2826	489	1	within	within	ADP
taxlaw-2826	489	2	that	that	PRON
taxlaw-2826	489	3	,	,	PUNCT
taxlaw-2826	489	4	are	be	AUX
taxlaw-2826	489	5	certain	certain	ADJ
taxlaw-2826	489	6	types	type	NOUN
taxlaw-2826	489	7	of	of	ADP
taxlaw-2826	489	8	policies	policy	NOUN
taxlaw-2826	489	9	associated	associate	VERB
taxlaw-2826	489	10	with	with	ADP
taxlaw-2826	489	11	certain	certain	ADJ
taxlaw-2826	489	12	community	community	NOUN
taxlaw-2826	489	13	or	or	CCONJ
taxlaw-2826	489	14	hospital	hospital	NOUN
taxlaw-2826	489	15	characteristics	characteristic	NOUN
taxlaw-2826	489	16	?	?	PUNCT
taxlaw-2826	490	1	these	these	DET
taxlaw-2826	490	2	questions	question	NOUN
taxlaw-2826	490	3	arise	arise	VERB
taxlaw-2826	490	4	directly	directly	ADV
taxlaw-2826	490	5	from	from	ADP
taxlaw-2826	490	6	the	the	DET
taxlaw-2826	490	7	traditional	traditional	ADJ
taxlaw-2826	490	8	and	and	CCONJ
taxlaw-2826	490	9	new	new	ADJ
taxlaw-2826	490	10	aca	aca	PROPN
taxlaw-2826	490	11	requirements	requirement	NOUN
taxlaw-2826	490	12	for	for	ADP
taxlaw-2826	490	13	tax	tax	NOUN
taxlaw-2826	490	14	-	-	PUNCT
taxlaw-2826	490	15	exempt	exempt	ADJ
taxlaw-2826	490	16	hospitals	hospital	NOUN
taxlaw-2826	490	17	.	.	PUNCT
taxlaw-2826	491	1	as	as	SCONJ
taxlaw-2826	491	2	discussed	discuss	VERB
taxlaw-2826	491	3	above	above	ADV
taxlaw-2826	491	4	,	,	PUNCT
taxlaw-2826	491	5	the	the	DET
taxlaw-2826	491	6	traditional	traditional	ADJ
taxlaw-2826	491	7	requirements	requirement	NOUN
taxlaw-2826	491	8	adopt	adopt	VERB
taxlaw-2826	491	9	a	a	DET
taxlaw-2826	491	10	broad	broad	ADJ
taxlaw-2826	491	11	notion	notion	NOUN
taxlaw-2826	491	12	of	of	ADP
taxlaw-2826	491	13	community	community	NOUN
taxlaw-2826	491	14	benefit	benefit	NOUN
taxlaw-2826	491	15	.	.	PUNCT
taxlaw-2826	492	1	this	this	PRON
taxlaw-2826	492	2	raises	raise	VERB
taxlaw-2826	492	3	the	the	DET
taxlaw-2826	492	4	question	question	NOUN
taxlaw-2826	492	5	:	:	PUNCT
taxlaw-2826	492	6	given	give	VERB
taxlaw-2826	492	7	latitude	latitude	NOUN
taxlaw-2826	492	8	to	to	PART
taxlaw-2826	492	9	select	select	VERB
taxlaw-2826	492	10	the	the	DET
taxlaw-2826	492	11	type	type	NOUN
taxlaw-2826	492	12	and	and	CCONJ
taxlaw-2826	492	13	amount	amount	NOUN
taxlaw-2826	492	14	of	of	ADP
taxlaw-2826	492	15	community	community	NOUN
taxlaw-2826	492	16	-	-	PUNCT
taxlaw-2826	492	17	related	relate	VERB
taxlaw-2826	492	18	endeavors	endeavor	NOUN
taxlaw-2826	492	19	in	in	ADP
taxlaw-2826	492	20	which	which	PRON
taxlaw-2826	492	21	they	they	PRON
taxlaw-2826	492	22	engage	engage	VERB
taxlaw-2826	492	23	,	,	PUNCT
taxlaw-2826	492	24	how	how	SCONJ
taxlaw-2826	492	25	much	much	ADJ
taxlaw-2826	492	26	community	community	NOUN
taxlaw-2826	492	27	work	work	NOUN
taxlaw-2826	492	28	will	will	AUX
taxlaw-2826	492	29	hospitals	hospital	NOUN
taxlaw-2826	492	30	choose	choose	VERB
taxlaw-2826	492	31	to	to	PART
taxlaw-2826	492	32	do	do	VERB
taxlaw-2826	492	33	?	?	PUNCT
taxlaw-2826	493	1	which	which	DET
taxlaw-2826	493	2	particular	particular	ADJ
taxlaw-2826	493	3	activities	activity	NOUN
taxlaw-2826	493	4	will	will	AUX
taxlaw-2826	493	5	they	they	PRON
taxlaw-2826	493	6	select	select	VERB
taxlaw-2826	493	7	?	?	PUNCT
taxlaw-2826	494	1	now	now	ADV
taxlaw-2826	494	2	the	the	DET
taxlaw-2826	494	3	aca	aca	PROPN
taxlaw-2826	494	4	has	have	AUX
taxlaw-2826	494	5	grafted	graft	VERB
taxlaw-2826	494	6	the	the	DET
taxlaw-2826	494	7	criterion	criterion	NOUN
taxlaw-2826	494	8	of	of	ADP
taxlaw-2826	494	9	the	the	DET
taxlaw-2826	494	10	concept	concept	NOUN
taxlaw-2826	494	11	of	of	ADP
taxlaw-2826	494	12	community	community	NOUN
taxlaw-2826	494	13	responsiveness	responsiveness	NOUN
taxlaw-2826	494	14	onto	onto	ADP
taxlaw-2826	494	15	this	this	DET
taxlaw-2826	494	16	traditional	traditional	ADJ
taxlaw-2826	494	17	notion	notion	NOUN
taxlaw-2826	494	18	of	of	ADP
taxlaw-2826	494	19	community	community	NOUN
taxlaw-2826	494	20	benefit	benefit	NOUN
taxlaw-2826	494	21	.	.	PUNCT
taxlaw-2826	495	1	the	the	DET
taxlaw-2826	495	2	chna	chna	NOUN
taxlaw-2826	495	3	provisions	provision	NOUN
taxlaw-2826	495	4	described	describe	VERB
taxlaw-2826	495	5	above	above	ADP
taxlaw-2826	495	6	suggest	suggest	VERB
taxlaw-2826	495	7	that	that	SCONJ
taxlaw-2826	495	8	,	,	PUNCT
taxlaw-2826	495	9	in	in	ADP
taxlaw-2826	495	10	deciding	decide	VERB
taxlaw-2826	495	11	what	what	PRON
taxlaw-2826	495	12	to	to	PART
taxlaw-2826	495	13	do	do	VERB
taxlaw-2826	495	14	for	for	ADP
taxlaw-2826	495	15	their	their	PRON
taxlaw-2826	495	16	communities	community	NOUN
taxlaw-2826	495	17	,	,	PUNCT
taxlaw-2826	495	18	hospitals	hospital	NOUN
taxlaw-2826	495	19	should	should	AUX
taxlaw-2826	495	20	be	be	AUX
taxlaw-2826	495	21	weighing	weigh	VERB
taxlaw-2826	495	22	their	their	PRON
taxlaw-2826	495	23	communities	community	NOUN
taxlaw-2826	495	24	’	'	PUNCT
taxlaw-2826	495	25	particular	particular	ADJ
taxlaw-2826	495	26	needs	need	NOUN
taxlaw-2826	495	27	.	.	PUNCT
taxlaw-2826	496	1	the	the	DET
taxlaw-2826	496	2	idea	idea	NOUN
taxlaw-2826	496	3	that	that	SCONJ
taxlaw-2826	496	4	a	a	DET
taxlaw-2826	496	5	hospital	hospital	NOUN
taxlaw-2826	496	6	should	should	AUX
taxlaw-2826	496	7	be	be	AUX
taxlaw-2826	496	8	responsive	responsive	ADJ
taxlaw-2826	496	9	to	to	ADP
taxlaw-2826	496	10	its	its	PRON
taxlaw-2826	496	11	community	community	NOUN
taxlaw-2826	496	12	raises	raise	VERB
taxlaw-2826	496	13	the	the	DET
taxlaw-2826	496	14	question	question	NOUN
taxlaw-2826	496	15	:	:	PUNCT
taxlaw-2826	496	16	are	be	AUX
taxlaw-2826	496	17	certain	certain	ADJ
taxlaw-2826	496	18	community	community	NOUN
taxlaw-2826	496	19	characteristics	characteristic	NOUN
taxlaw-2826	496	20	associated	associate	VERB
taxlaw-2826	496	21	with	with	ADP
taxlaw-2826	496	22	the	the	DET
taxlaw-2826	496	23	ways	way	NOUN
taxlaw-2826	496	24	in	in	ADP
taxlaw-2826	496	25	which	which	PRON
taxlaw-2826	496	26	hospitals	hospital	NOUN
taxlaw-2826	496	27	choose	choose	VERB
taxlaw-2826	496	28	to	to	PART
taxlaw-2826	496	29	relate	relate	VERB
taxlaw-2826	496	30	to	to	ADP
taxlaw-2826	496	31	their	their	PRON
taxlaw-2826	496	32	communities	community	NOUN
taxlaw-2826	496	33	?	?	PUNCT
taxlaw-2826	497	1	for	for	ADP
taxlaw-2826	497	2	instance	instance	NOUN
taxlaw-2826	497	3	,	,	PUNCT
taxlaw-2826	497	4	will	will	AUX
taxlaw-2826	497	5	a	a	DET
taxlaw-2826	497	6	hospital	hospital	NOUN
taxlaw-2826	497	7	in	in	ADP
taxlaw-2826	497	8	a	a	DET
taxlaw-2826	497	9	rural	rural	ADJ
taxlaw-2826	497	10	community	community	NOUN
taxlaw-2826	497	11	select	select	VERB
taxlaw-2826	497	12	a	a	DET
taxlaw-2826	497	13	different	different	ADJ
taxlaw-2826	497	14	package	package	NOUN
taxlaw-2826	497	15	of	of	ADP
taxlaw-2826	497	16	community	community	NOUN
taxlaw-2826	497	17	activities	activity	NOUN
taxlaw-2826	497	18	than	than	ADP
taxlaw-2826	497	19	a	a	DET
taxlaw-2826	497	20	hospital	hospital	NOUN
taxlaw-2826	497	21	in	in	ADP
taxlaw-2826	497	22	an	an	DET
taxlaw-2826	497	23	urban	urban	ADJ
taxlaw-2826	497	24	community	community	NOUN
taxlaw-2826	497	25	?	?	PUNCT
taxlaw-2826	498	1	the	the	DET
taxlaw-2826	498	2	new	new	ADJ
taxlaw-2826	498	3	requirements	requirement	NOUN
taxlaw-2826	498	4	also	also	ADV
taxlaw-2826	498	5	supplement	supplement	VERB
taxlaw-2826	498	6	the	the	DET
taxlaw-2826	498	7	traditional	traditional	ADJ
taxlaw-2826	498	8	community	community	NOUN
taxlaw-2826	498	9	benefit	benefit	NOUN
taxlaw-2826	498	10	standard	standard	NOUN
taxlaw-2826	498	11	by	by	ADP
taxlaw-2826	498	12	emphasizing	emphasize	VERB
taxlaw-2826	498	13	hospitals	hospital	NOUN
taxlaw-2826	498	14	’	'	PUNCT
taxlaw-2826	498	15	financial	financial	ADJ
taxlaw-2826	498	16	policies	policy	NOUN
taxlaw-2826	498	17	.	.	PUNCT
taxlaw-2826	499	1	however	however	ADV
taxlaw-2826	499	2	,	,	PUNCT
taxlaw-2826	499	3	at	at	ADP
taxlaw-2826	499	4	the	the	DET
taxlaw-2826	499	5	time	time	NOUN
taxlaw-2826	499	6	congress	congress	PROPN
taxlaw-2826	499	7	passed	pass	VERB
taxlaw-2826	499	8	the	the	DET
taxlaw-2826	499	9	aca	aca	NOUN
taxlaw-2826	499	10	,	,	PUNCT
taxlaw-2826	499	11	legislators	legislator	NOUN
taxlaw-2826	499	12	had	have	VERB
taxlaw-2826	499	13	no	no	DET
taxlaw-2826	499	14	comprehensive	comprehensive	ADJ
taxlaw-2826	499	15	data	datum	NOUN
taxlaw-2826	499	16	on	on	ADP
taxlaw-2826	499	17	how	how	SCONJ
taxlaw-2826	499	18	common	common	ADJ
taxlaw-2826	499	19	the	the	DET
taxlaw-2826	499	20	regulated	regulate	VERB
taxlaw-2826	499	21	practices	practice	NOUN
taxlaw-2826	499	22	were	be	AUX
taxlaw-2826	499	23	among	among	ADP
taxlaw-2826	499	24	hospitals	hospital	NOUN
taxlaw-2826	499	25	.	.	PUNCT
taxlaw-2826	500	1	as	as	ADP
taxlaw-2826	500	2	a	a	DET
taxlaw-2826	500	3	result	result	NOUN
taxlaw-2826	500	4	,	,	PUNCT
taxlaw-2826	500	5	the	the	DET
taxlaw-2826	500	6	question	question	NOUN
taxlaw-2826	500	7	remains	remain	VERB
taxlaw-2826	500	8	:	:	PUNCT
taxlaw-2826	500	9	among	among	ADP
taxlaw-2826	500	10	these	these	DET
taxlaw-2826	500	11	controversial	controversial	ADJ
taxlaw-2826	500	12	practices	practice	NOUN
taxlaw-2826	500	13	and	and	CCONJ
taxlaw-2826	500	14	policies	policy	NOUN
taxlaw-2826	500	15	,	,	PUNCT
taxlaw-2826	500	16	which	which	DET
taxlaw-2826	500	17	types	type	NOUN
taxlaw-2826	500	18	are	be	AUX
taxlaw-2826	500	19	actually	actually	ADV
taxlaw-2826	500	20	pervasive	pervasive	ADJ
taxlaw-2826	500	21	?	?	PUNCT
taxlaw-2826	501	1	then	then	ADV
taxlaw-2826	501	2	,	,	PUNCT
taxlaw-2826	501	3	in	in	ADP
taxlaw-2826	501	4	terms	term	NOUN
taxlaw-2826	501	5	of	of	ADP
taxlaw-2826	501	6	these	these	DET
taxlaw-2826	501	7	financial	financial	ADJ
taxlaw-2826	501	8	questions	question	NOUN
taxlaw-2826	501	9	and	and	CCONJ
taxlaw-2826	501	10	the	the	DET
taxlaw-2826	501	11	community	community	NOUN
taxlaw-2826	501	12	responsiveness	responsiveness	NOUN
taxlaw-2826	501	13	criterion	criterion	NOUN
taxlaw-2826	501	14	,	,	PUNCT
taxlaw-2826	501	15	how	how	SCONJ
taxlaw-2826	501	16	do	do	AUX
taxlaw-2826	501	17	hospital	hospital	NOUN
taxlaw-2826	501	18	policies	policy	NOUN
taxlaw-2826	501	19	and	and	CCONJ
taxlaw-2826	501	20	practices	practice	NOUN
taxlaw-2826	501	21	vary	vary	VERB
taxlaw-2826	501	22	by	by	ADP
taxlaw-2826	501	23	community	community	NOUN
taxlaw-2826	501	24	characteristics	characteristic	NOUN
taxlaw-2826	501	25	?	?	PUNCT
taxlaw-2826	502	1	b.	b.	PROPN
taxlaw-2826	502	2	relationship	relationship	NOUN
taxlaw-2826	502	3	to	to	ADP
taxlaw-2826	502	4	previous	previous	ADJ
taxlaw-2826	502	5	scholarship	scholarship	NOUN
taxlaw-2826	502	6	to	to	ADP
taxlaw-2826	502	7	date	date	NOUN
taxlaw-2826	502	8	,	,	PUNCT
taxlaw-2826	502	9	questions	question	NOUN
taxlaw-2826	502	10	about	about	ADP
taxlaw-2826	502	11	what	what	PRON
taxlaw-2826	502	12	tax	tax	NOUN
taxlaw-2826	502	13	-	-	PUNCT
taxlaw-2826	502	14	exempt	exempt	ADJ
taxlaw-2826	502	15	hospitals	hospital	NOUN
taxlaw-2826	502	16	are	be	AUX
taxlaw-2826	502	17	doing	do	VERB
taxlaw-2826	502	18	to	to	PART
taxlaw-2826	502	19	benefit	benefit	VERB
taxlaw-2826	502	20	their	their	PRON
taxlaw-2826	502	21	communities	community	NOUN
taxlaw-2826	502	22	have	have	AUX
taxlaw-2826	502	23	produced	produce	VERB
taxlaw-2826	502	24	few	few	ADJ
taxlaw-2826	502	25	answers	answer	NOUN
taxlaw-2826	502	26	—	—	PUNCT
taxlaw-2826	502	27	and	and	CCONJ
taxlaw-2826	502	28	even	even	ADV
taxlaw-2826	502	29	fewer	few	ADJ
taxlaw-2826	502	30	points	point	NOUN
taxlaw-2826	502	31	of	of	ADP
taxlaw-2826	502	32	agreement	agreement	NOUN
taxlaw-2826	502	33	among	among	ADP
taxlaw-2826	502	34	researchers	researcher	NOUN
taxlaw-2826	502	35	.	.	PUNCT
taxlaw-2826	503	1	perhaps	perhaps	ADV
taxlaw-2826	503	2	because	because	SCONJ
taxlaw-2826	503	3	no	no	DET
taxlaw-2826	503	4	comprehensive	comprehensive	ADJ
taxlaw-2826	503	5	data	datum	NOUN
taxlaw-2826	503	6	was	be	AUX
taxlaw-2826	503	7	available	available	ADJ
taxlaw-2826	503	8	prior	prior	ADV
taxlaw-2826	503	9	to	to	ADP
taxlaw-2826	503	10	the	the	DET
taxlaw-2826	503	11	schedule	schedule	NOUN
taxlaw-2826	503	12	h	h	NOUN
taxlaw-2826	503	13	,	,	PUNCT
taxlaw-2826	503	14	legal	legal	ADJ
taxlaw-2826	503	15	scholarship	scholarship	NOUN
taxlaw-2826	503	16	itself	itself	PRON
taxlaw-2826	503	17	has	have	AUX
taxlaw-2826	503	18	not	not	PART
taxlaw-2826	503	19	generally	generally	ADV
taxlaw-2826	503	20	approached	approach	VERB
taxlaw-2826	503	21	the	the	DET
taxlaw-2826	503	22	topic	topic	NOUN
taxlaw-2826	503	23	of	of	ADP
taxlaw-2826	503	24	tax	tax	NOUN
taxlaw-2826	503	25	-	-	PUNCT
taxlaw-2826	503	26	exempt	exempt	ADJ
taxlaw-2826	503	27	hospitals	hospital	NOUN
taxlaw-2826	503	28	from	from	ADP
taxlaw-2826	503	29	an	an	DET
taxlaw-2826	503	30	empirical	empirical	ADJ
taxlaw-2826	503	31	perspective	perspective	NOUN
taxlaw-2826	503	32	.	.	PUNCT
taxlaw-2826	504	1	this	this	DET
taxlaw-2826	504	2	article	article	NOUN
taxlaw-2826	504	3	is	be	AUX
taxlaw-2826	504	4	the	the	DET
taxlaw-2826	504	5	first	first	ADJ
taxlaw-2826	504	6	of	of	ADP
taxlaw-2826	504	7	which	which	PRON
taxlaw-2826	504	8	i	i	PRON
taxlaw-2826	504	9	am	be	AUX
taxlaw-2826	504	10	aware	aware	ADJ
taxlaw-2826	504	11	that	that	SCONJ
taxlaw-2826	504	12	assesses	assess	VERB
taxlaw-2826	504	13	either	either	CCONJ
taxlaw-2826	504	14	the	the	DET
taxlaw-2826	504	15	traditional	traditional	ADJ
taxlaw-2826	504	16	or	or	CCONJ
taxlaw-2826	504	17	the	the	DET
taxlaw-2826	504	18	new	new	ADJ
taxlaw-2826	504	19	requirements	requirement	NOUN
taxlaw-2826	504	20	for	for	ADP
taxlaw-2826	504	21	tax	tax	NOUN
taxlaw-2826	504	22	-	-	PUNCT
taxlaw-2826	504	23	exempt	exempt	ADJ
taxlaw-2826	504	24	hospitals	hospital	NOUN
taxlaw-2826	504	25	using	use	VERB
taxlaw-2826	504	26	data	datum	NOUN
taxlaw-2826	504	27	analysis	analysis	NOUN
taxlaw-2826	504	28	of	of	ADP
taxlaw-2826	504	29	the	the	DET
taxlaw-2826	504	30	tax	tax	NOUN
taxlaw-2826	504	31	-	-	PUNCT
taxlaw-2826	504	32	exempt	exempt	ADJ
taxlaw-2826	504	33	hospital	hospital	NOUN
taxlaw-2826	504	34	sector	sector	NOUN
taxlaw-2826	504	35	.	.	PUNCT
taxlaw-2826	505	1	insofar	insofar	ADV
taxlaw-2826	505	2	as	as	SCONJ
taxlaw-2826	505	3	studies	study	NOUN
taxlaw-2826	505	4	have	have	AUX
taxlaw-2826	505	5	explored	explore	VERB
taxlaw-2826	505	6	questions	question	NOUN
taxlaw-2826	505	7	about	about	ADP
taxlaw-2826	505	8	tax	tax	NOUN
taxlaw-2826	505	9	-	-	PUNCT
taxlaw-2826	505	10	exempt	exempt	ADJ
taxlaw-2826	505	11	hospitals	hospital	NOUN
taxlaw-2826	505	12	and	and	CCONJ
taxlaw-2826	505	13	community	community	NOUN
taxlaw-2826	505	14	benefits	benefit	NOUN
taxlaw-2826	505	15	empirically	empirically	ADV
taxlaw-2826	505	16	,	,	PUNCT
taxlaw-2826	505	17	that	that	DET
taxlaw-2826	505	18	scholarship	scholarship	NOUN
taxlaw-2826	505	19	has	have	AUX
taxlaw-2826	505	20	come	come	VERB
taxlaw-2826	505	21	not	not	PART
taxlaw-2826	505	22	from	from	ADP
taxlaw-2826	505	23	the	the	DET
taxlaw-2826	505	24	legal	legal	ADJ
taxlaw-2826	505	25	academy	academy	NOUN
taxlaw-2826	505	26	,	,	PUNCT
taxlaw-2826	505	27	50	50	NUM
taxlaw-2826	505	28	columbia	columbia	PROPN
taxlaw-2826	505	29	journal	journal	NOUN
taxlaw-2826	505	30	of	of	ADP
taxlaw-2826	505	31	tax	tax	NOUN
taxlaw-2826	505	32	law	law	NOUN
taxlaw-2826	506	1	[	[	X
taxlaw-2826	506	2	vol.6:33	vol.6:33	NOUN
taxlaw-2826	506	3	but	but	CCONJ
taxlaw-2826	506	4	from	from	ADP
taxlaw-2826	506	5	the	the	DET
taxlaw-2826	506	6	field	field	NOUN
taxlaw-2826	506	7	of	of	ADP
taxlaw-2826	506	8	public	public	ADJ
taxlaw-2826	506	9	health	health	NOUN
taxlaw-2826	506	10	research	research	NOUN
taxlaw-2826	506	11	.	.	PUNCT
taxlaw-2826	507	1	even	even	ADV
taxlaw-2826	507	2	here	here	ADV
taxlaw-2826	507	3	,	,	PUNCT
taxlaw-2826	507	4	however	however	ADV
taxlaw-2826	507	5	,	,	PUNCT
taxlaw-2826	507	6	only	only	ADV
taxlaw-2826	507	7	three	three	NUM
taxlaw-2826	507	8	studies	study	NOUN
taxlaw-2826	507	9	of	of	ADP
taxlaw-2826	507	10	which	which	PRON
taxlaw-2826	507	11	i	i	PRON
taxlaw-2826	507	12	am	be	AUX
taxlaw-2826	507	13	aware	aware	ADJ
taxlaw-2826	507	14	have	have	AUX
taxlaw-2826	507	15	tapped	tap	VERB
taxlaw-2826	507	16	at	at	ADV
taxlaw-2826	507	17	all	all	ADV
taxlaw-2826	507	18	into	into	ADP
taxlaw-2826	507	19	the	the	DET
taxlaw-2826	507	20	schedule	schedule	NOUN
taxlaw-2826	507	21	h	h	NOUN
taxlaw-2826	507	22	data	datum	NOUN
taxlaw-2826	507	23	.	.	PUNCT
taxlaw-2826	508	1	among	among	ADP
taxlaw-2826	508	2	these	these	PRON
taxlaw-2826	508	3	,	,	PUNCT
taxlaw-2826	508	4	the	the	DET
taxlaw-2826	508	5	primary	primary	ADJ
taxlaw-2826	508	6	study	study	NOUN
taxlaw-2826	508	7	,	,	PUNCT
taxlaw-2826	508	8	which	which	PRON
taxlaw-2826	508	9	appeared	appear	VERB
taxlaw-2826	508	10	in	in	ADP
taxlaw-2826	508	11	the	the	DET
taxlaw-2826	508	12	new	new	PROPN
taxlaw-2826	508	13	england	england	PROPN
taxlaw-2826	508	14	journal	journal	PROPN
taxlaw-2826	508	15	of	of	ADP
taxlaw-2826	508	16	medicine	medicine	NOUN
taxlaw-2826	508	17	in	in	ADP
taxlaw-2826	508	18	2013	2013	NUM
taxlaw-2826	508	19	,	,	PUNCT
taxlaw-2826	508	20	offered	offer	VERB
taxlaw-2826	508	21	suggestive	suggestive	ADJ
taxlaw-2826	508	22	preliminary	preliminary	ADJ
taxlaw-2826	508	23	observations	observation	NOUN
taxlaw-2826	508	24	about	about	ADP
taxlaw-2826	508	25	some	some	PRON
taxlaw-2826	508	26	of	of	ADP
taxlaw-2826	508	27	schedule	schedule	NOUN
taxlaw-2826	508	28	h	h	PROPN
taxlaw-2826	508	29	’s	’s	PART
taxlaw-2826	508	30	community	community	NOUN
taxlaw-2826	508	31	-	-	PUNCT
taxlaw-2826	508	32	benefit	benefit	NOUN
taxlaw-2826	508	33	estimates	estimate	NOUN
taxlaw-2826	508	34	.	.	PUNCT
taxlaw-2826	509	1	96	96	NUM
taxlaw-2826	509	2	specifically	specifically	ADV
taxlaw-2826	509	3	,	,	PUNCT
taxlaw-2826	509	4	in	in	ADP
taxlaw-2826	509	5	this	this	DET
taxlaw-2826	509	6	study	study	NOUN
taxlaw-2826	509	7	,	,	PUNCT
taxlaw-2826	509	8	public	public	ADJ
taxlaw-2826	509	9	health	health	NOUN
taxlaw-2826	509	10	professor	professor	NOUN
taxlaw-2826	509	11	gary	gary	PROPN
taxlaw-2826	509	12	young	young	PROPN
taxlaw-2826	509	13	and	and	CCONJ
taxlaw-2826	509	14	his	his	PRON
taxlaw-2826	509	15	collaborators	collaborator	NOUN
taxlaw-2826	509	16	found	find	VERB
taxlaw-2826	509	17	that	that	SCONJ
taxlaw-2826	509	18	,	,	PUNCT
taxlaw-2826	509	19	in	in	ADP
taxlaw-2826	509	20	fiscal	fiscal	ADJ
taxlaw-2826	509	21	year	year	NOUN
taxlaw-2826	509	22	2009	2009	NUM
taxlaw-2826	509	23	,	,	PUNCT
taxlaw-2826	509	24	tax	tax	NOUN
taxlaw-2826	509	25	-	-	PUNCT
taxlaw-2826	509	26	exempt	exempt	ADJ
taxlaw-2826	509	27	hospitals	hospital	NOUN
taxlaw-2826	509	28	spent	spend	VERB
taxlaw-2826	509	29	7.5	7.5	NUM
taxlaw-2826	509	30	%	%	NOUN
taxlaw-2826	509	31	of	of	ADP
taxlaw-2826	509	32	their	their	PRON
taxlaw-2826	509	33	operating	operating	NOUN
taxlaw-2826	509	34	expenses	expense	NOUN
taxlaw-2826	509	35	on	on	ADP
taxlaw-2826	509	36	“	"	PUNCT
taxlaw-2826	509	37	community	community	NOUN
taxlaw-2826	509	38	benefits	benefit	NOUN
taxlaw-2826	509	39	,	,	PUNCT
taxlaw-2826	509	40	”	"	PUNCT
taxlaw-2826	509	41	as	as	SCONJ
taxlaw-2826	509	42	defined	define	VERB
taxlaw-2826	509	43	on	on	ADP
taxlaw-2826	509	44	the	the	DET
taxlaw-2826	509	45	schedule	schedule	NOUN
taxlaw-2826	509	46	h.	h.	PROPN
taxlaw-2826	509	47	97	97	NUM
taxlaw-2826	509	48	if	if	SCONJ
taxlaw-2826	509	49	hospitals	hospital	NOUN
taxlaw-2826	509	50	had	have	AUX
taxlaw-2826	509	51	been	be	AUX
taxlaw-2826	509	52	allowed	allow	VERB
taxlaw-2826	509	53	to	to	PART
taxlaw-2826	509	54	add	add	VERB
taxlaw-2826	509	55	bad	bad	ADJ
taxlaw-2826	509	56	debt	debt	NOUN
taxlaw-2826	509	57	to	to	ADP
taxlaw-2826	509	58	this	this	DET
taxlaw-2826	509	59	calculation	calculation	NOUN
taxlaw-2826	509	60	,	,	PUNCT
taxlaw-2826	509	61	that	that	DET
taxlaw-2826	509	62	figure	figure	NOUN
taxlaw-2826	509	63	would	would	AUX
taxlaw-2826	509	64	have	have	AUX
taxlaw-2826	509	65	risen	rise	VERB
taxlaw-2826	509	66	to	to	ADP
taxlaw-2826	509	67	11	11	NUM
taxlaw-2826	509	68	%	%	NOUN
taxlaw-2826	509	69	.	.	PUNCT
taxlaw-2826	510	1	98	98	NUM
taxlaw-2826	510	2	of	of	ADP
taxlaw-2826	510	3	these	these	DET
taxlaw-2826	510	4	expenditures	expenditure	NOUN
taxlaw-2826	510	5	,	,	PUNCT
taxlaw-2826	510	6	more	more	ADJ
taxlaw-2826	510	7	than	than	ADP
taxlaw-2826	510	8	85	85	NUM
taxlaw-2826	510	9	%	%	NOUN
taxlaw-2826	510	10	went	go	VERB
taxlaw-2826	510	11	to	to	ADP
taxlaw-2826	510	12	charity	charity	NOUN
taxlaw-2826	510	13	care	care	NOUN
taxlaw-2826	510	14	and	and	CCONJ
taxlaw-2826	510	15	“	"	PUNCT
taxlaw-2826	510	16	other	other	ADJ
taxlaw-2826	510	17	patient	patient	NOUN
taxlaw-2826	510	18	care	care	NOUN
taxlaw-2826	510	19	services	service	NOUN
taxlaw-2826	510	20	.	.	PUNCT
taxlaw-2826	510	21	”	"	PUNCT
taxlaw-2826	511	1	99	99	NUM
taxlaw-2826	511	2	of	of	ADP
taxlaw-2826	511	3	the	the	DET
taxlaw-2826	511	4	remaining	remain	VERB
taxlaw-2826	511	5	community	community	NOUN
taxlaw-2826	511	6	benefit	benefit	NOUN
taxlaw-2826	511	7	expenditures	expenditure	NOUN
taxlaw-2826	511	8	,	,	PUNCT
taxlaw-2826	511	9	hospitals	hospital	NOUN
taxlaw-2826	511	10	spent	spend	VERB
taxlaw-2826	511	11	about	about	ADV
taxlaw-2826	511	12	5	5	NUM
taxlaw-2826	511	13	%	%	NOUN
taxlaw-2826	511	14	on	on	ADP
taxlaw-2826	511	15	community	community	NOUN
taxlaw-2826	511	16	health	health	NOUN
taxlaw-2826	511	17	improvements	improvement	NOUN
taxlaw-2826	511	18	.	.	PUNCT
taxlaw-2826	512	1	100	100	NUM
taxlaw-2826	512	2	hospitals	hospital	NOUN
taxlaw-2826	512	3	in	in	ADP
taxlaw-2826	512	4	the	the	DET
taxlaw-2826	512	5	top	top	ADJ
taxlaw-2826	512	6	decile	decile	NOUN
taxlaw-2826	512	7	for	for	ADP
taxlaw-2826	512	8	spending	spending	NOUN
taxlaw-2826	512	9	on	on	ADP
taxlaw-2826	512	10	community	community	NOUN
taxlaw-2826	512	11	benefits	benefit	NOUN
taxlaw-2826	512	12	devoted	devote	VERB
taxlaw-2826	512	13	approximately	approximately	ADV
taxlaw-2826	512	14	20	20	NUM
taxlaw-2826	512	15	%	%	NOUN
taxlaw-2826	512	16	of	of	ADP
taxlaw-2826	512	17	operating	operating	NOUN
taxlaw-2826	512	18	expenses	expense	NOUN
taxlaw-2826	512	19	to	to	ADP
taxlaw-2826	512	20	community	community	NOUN
taxlaw-2826	512	21	benefits	benefit	NOUN
taxlaw-2826	512	22	,	,	PUNCT
taxlaw-2826	512	23	while	while	SCONJ
taxlaw-2826	512	24	hospitals	hospital	NOUN
taxlaw-2826	512	25	in	in	ADP
taxlaw-2826	512	26	the	the	DET
taxlaw-2826	512	27	bottom	bottom	ADJ
taxlaw-2826	512	28	decile	decile	NOUN
taxlaw-2826	512	29	spent	spend	VERB
taxlaw-2826	512	30	approximately	approximately	ADV
taxlaw-2826	512	31	1	1	NUM
taxlaw-2826	512	32	%	%	NOUN
taxlaw-2826	512	33	.	.	PUNCT
taxlaw-2826	513	1	101	101	NUM
taxlaw-2826	513	2	further	far	ADV
taxlaw-2826	513	3	,	,	PUNCT
taxlaw-2826	513	4	professor	professor	NOUN
taxlaw-2826	513	5	young	young	ADJ
taxlaw-2826	513	6	and	and	CCONJ
taxlaw-2826	513	7	his	his	PRON
taxlaw-2826	513	8	collaborators	collaborator	NOUN
taxlaw-2826	513	9	found	find	VERB
taxlaw-2826	513	10	that	that	SCONJ
taxlaw-2826	513	11	hospitals	hospital	NOUN
taxlaw-2826	513	12	that	that	PRON
taxlaw-2826	513	13	provided	provide	VERB
taxlaw-2826	513	14	one	one	NUM
taxlaw-2826	513	15	type	type	NOUN
taxlaw-2826	513	16	of	of	ADP
taxlaw-2826	513	17	community	community	NOUN
taxlaw-2826	513	18	benefit	benefit	NOUN
taxlaw-2826	513	19	were	be	AUX
taxlaw-2826	513	20	not	not	PART
taxlaw-2826	513	21	more	more	ADV
taxlaw-2826	513	22	likely	likely	ADJ
taxlaw-2826	513	23	to	to	PART
taxlaw-2826	513	24	provide	provide	VERB
taxlaw-2826	513	25	another	another	DET
taxlaw-2826	513	26	kind	kind	NOUN
taxlaw-2826	513	27	of	of	ADP
taxlaw-2826	513	28	benefit	benefit	NOUN
taxlaw-2826	513	29	.	.	PUNCT
taxlaw-2826	514	1	102	102	NUM
taxlaw-2826	514	2	they	they	PRON
taxlaw-2826	514	3	also	also	ADV
taxlaw-2826	514	4	found	find	VERB
taxlaw-2826	514	5	that	that	SCONJ
taxlaw-2826	514	6	those	those	DET
taxlaw-2826	514	7	hospitals	hospital	NOUN
taxlaw-2826	514	8	that	that	PRON
taxlaw-2826	514	9	covered	cover	VERB
taxlaw-2826	514	10	more	more	ADJ
taxlaw-2826	514	11	of	of	ADP
taxlaw-2826	514	12	(	(	PUNCT
taxlaw-2826	514	13	what	what	PRON
taxlaw-2826	514	14	they	they	PRON
taxlaw-2826	514	15	called	call	VERB
taxlaw-2826	514	16	)	)	PUNCT
taxlaw-2826	514	17	“	"	PUNCT
taxlaw-2826	514	18	patient	patient	ADJ
taxlaw-2826	514	19	care	care	NOUN
taxlaw-2826	514	20	”	"	PUNCT
taxlaw-2826	514	21	expenses	expense	NOUN
taxlaw-2826	514	22	tended	tend	VERB
taxlaw-2826	514	23	to	to	PART
taxlaw-2826	514	24	be	be	AUX
taxlaw-2826	514	25	in	in	ADP
taxlaw-2826	514	26	states	state	NOUN
taxlaw-2826	514	27	that	that	PRON
taxlaw-2826	514	28	had	have	VERB
taxlaw-2826	514	29	community	community	NOUN
taxlaw-2826	514	30	benefit	benefit	NOUN
taxlaw-2826	514	31	reporting	reporting	NOUN
taxlaw-2826	514	32	regimes	regime	NOUN
taxlaw-2826	514	33	.	.	PUNCT
taxlaw-2826	514	34	103	103	NUM
taxlaw-2826	514	35	in	in	ADP
taxlaw-2826	514	36	addition	addition	NOUN
taxlaw-2826	514	37	,	,	PUNCT
taxlaw-2826	514	38	hospitals	hospital	NOUN
taxlaw-2826	514	39	that	that	PRON
taxlaw-2826	514	40	supplied	supply	VERB
taxlaw-2826	514	41	more	more	ADJ
taxlaw-2826	514	42	of	of	ADP
taxlaw-2826	514	43	(	(	PUNCT
taxlaw-2826	514	44	what	what	PRON
taxlaw-2826	514	45	the	the	DET
taxlaw-2826	514	46	authors	author	NOUN
taxlaw-2826	514	47	called	call	VERB
taxlaw-2826	514	48	)	)	PUNCT
taxlaw-2826	514	49	“	"	PUNCT
taxlaw-2826	514	50	community	community	NOUN
taxlaw-2826	514	51	service	service	NOUN
taxlaw-2826	514	52	”	"	PUNCT
taxlaw-2826	514	53	expenses	expense	NOUN
taxlaw-2826	514	54	tended	tend	VERB
taxlaw-2826	514	55	to	to	PART
taxlaw-2826	514	56	be	be	AUX
taxlaw-2826	514	57	teaching	teach	VERB
taxlaw-2826	514	58	hospitals	hospital	NOUN
taxlaw-2826	514	59	that	that	PRON
taxlaw-2826	514	60	were	be	AUX
taxlaw-2826	514	61	also	also	ADV
taxlaw-2826	514	62	the	the	DET
taxlaw-2826	514	63	sole	sole	ADJ
taxlaw-2826	514	64	hospitals	hospital	NOUN
taxlaw-2826	514	65	in	in	ADP
taxlaw-2826	514	66	their	their	PRON
taxlaw-2826	514	67	communities	community	NOUN
taxlaw-2826	514	68	.	.	PUNCT
taxlaw-2826	515	1	104	104	NUM
taxlaw-2826	515	2	hospitals	hospital	NOUN
taxlaw-2826	515	3	in	in	ADP
taxlaw-2826	515	4	the	the	DET
taxlaw-2826	515	5	west	west	NOUN
taxlaw-2826	515	6	provided	provide	VERB
taxlaw-2826	515	7	more	more	ADJ
taxlaw-2826	515	8	community	community	NOUN
taxlaw-2826	515	9	benefits	benefit	NOUN
taxlaw-2826	515	10	generally	generally	ADV
taxlaw-2826	515	11	.	.	PUNCT
taxlaw-2826	516	1	105	105	NUM
taxlaw-2826	516	2	aside	aside	ADV
taxlaw-2826	516	3	from	from	ADP
taxlaw-2826	516	4	these	these	DET
taxlaw-2826	516	5	results	result	NOUN
taxlaw-2826	516	6	,	,	PUNCT
taxlaw-2826	516	7	however	however	ADV
taxlaw-2826	516	8	,	,	PUNCT
taxlaw-2826	516	9	young	young	ADJ
taxlaw-2826	516	10	and	and	CCONJ
taxlaw-2826	516	11	his	his	PRON
taxlaw-2826	516	12	collaborators	collaborator	NOUN
taxlaw-2826	516	13	were	be	AUX
taxlaw-2826	516	14	unable	unable	ADJ
taxlaw-2826	516	15	—	—	PUNCT
taxlaw-2826	516	16	using	use	VERB
taxlaw-2826	516	17	county	county	NOUN
taxlaw-2826	516	18	-	-	PUNCT
taxlaw-2826	516	19	level	level	NOUN
taxlaw-2826	516	20	demographic	demographic	ADJ
taxlaw-2826	516	21	data	datum	NOUN
taxlaw-2826	516	22	—	—	PUNCT
taxlaw-2826	516	23	to	to	PART
taxlaw-2826	516	24	find	find	VERB
taxlaw-2826	516	25	“	"	PUNCT
taxlaw-2826	516	26	any	any	DET
taxlaw-2826	516	27	pattern	pattern	NOUN
taxlaw-2826	516	28	of	of	ADP
taxlaw-2826	516	29	differences	difference	NOUN
taxlaw-2826	516	30	between	between	ADP
taxlaw-2826	516	31	hospitals	hospital	NOUN
taxlaw-2826	516	32	that	that	PRON
taxlaw-2826	516	33	provided	provide	VERB
taxlaw-2826	516	34	a	a	DET
taxlaw-2826	516	35	relatively	relatively	ADV
taxlaw-2826	516	36	high	high	ADJ
taxlaw-2826	516	37	level	level	NOUN
taxlaw-2826	516	38	of	of	ADP
taxlaw-2826	516	39	community	community	NOUN
taxlaw-2826	516	40	benefits	benefit	NOUN
taxlaw-2826	516	41	and	and	CCONJ
taxlaw-2826	516	42	those	those	PRON
taxlaw-2826	516	43	that	that	PRON
taxlaw-2826	516	44	provided	provide	VERB
taxlaw-2826	516	45	a	a	DET
taxlaw-2826	516	46	relatively	relatively	ADV
taxlaw-2826	516	47	low	low	ADJ
taxlaw-2826	516	48	level	level	NOUN
taxlaw-2826	516	49	.	.	PUNCT
taxlaw-2826	516	50	”	"	PUNCT
taxlaw-2826	517	1	106	106	NUM
taxlaw-2826	517	2	a	a	DET
taxlaw-2826	517	3	second	second	ADJ
taxlaw-2826	517	4	study	study	NOUN
taxlaw-2826	517	5	based	base	VERB
taxlaw-2826	517	6	on	on	ADP
taxlaw-2826	517	7	schedule	schedule	NOUN
taxlaw-2826	517	8	h	h	NOUN
taxlaw-2826	517	9	data	datum	NOUN
taxlaw-2826	517	10	examined	examine	VERB
taxlaw-2826	517	11	whether	whether	SCONJ
taxlaw-2826	517	12	community	community	NOUN
taxlaw-2826	517	13	benefits	benefit	NOUN
taxlaw-2826	517	14	vary	vary	VERB
taxlaw-2826	517	15	by	by	ADP
taxlaw-2826	517	16	state	state	NOUN
taxlaw-2826	517	17	.	.	PUNCT
taxlaw-2826	518	1	107	107	NUM
taxlaw-2826	518	2	in	in	ADP
taxlaw-2826	518	3	this	this	DET
taxlaw-2826	518	4	case	case	NOUN
taxlaw-2826	518	5	,	,	PUNCT
taxlaw-2826	518	6	health	health	NOUN
taxlaw-2826	518	7	policy	policy	NOUN
taxlaw-2826	518	8	scholars	scholar	NOUN
taxlaw-2826	518	9	erik	erik	PROPN
taxlaw-2826	518	10	bakken	bakken	PROPN
taxlaw-2826	518	11	and	and	CCONJ
taxlaw-2826	518	12	david	david	PROPN
taxlaw-2826	518	13	kindig	kindig	PROPN
taxlaw-2826	518	14	found	find	VERB
taxlaw-2826	518	15	significant	significant	ADJ
taxlaw-2826	518	16	differences	difference	NOUN
taxlaw-2826	518	17	across	across	ADP
taxlaw-2826	518	18	states	state	NOUN
taxlaw-2826	518	19	.	.	PUNCT
taxlaw-2826	519	1	108	108	NUM
taxlaw-2826	519	2	specifically	specifically	ADV
taxlaw-2826	519	3	,	,	PUNCT
taxlaw-2826	519	4	tax	tax	NOUN
taxlaw-2826	519	5	-	-	PUNCT
taxlaw-2826	519	6	exempt	exempt	ADJ
taxlaw-2826	519	7	hospitals	hospital	NOUN
taxlaw-2826	519	8	in	in	ADP
taxlaw-2826	519	9	wyoming	wyoming	PROPN
taxlaw-2826	519	10	,	,	PUNCT
taxlaw-2826	519	11	colorado	colorado	PROPN
taxlaw-2826	519	12	,	,	PUNCT
taxlaw-2826	519	13	and	and	CCONJ
taxlaw-2826	519	14	vermont	vermont	PROPN
taxlaw-2826	519	15	spent	spend	VERB
taxlaw-2826	519	16	most	most	ADV
taxlaw-2826	519	17	on	on	ADP
taxlaw-2826	519	18	community	community	NOUN
taxlaw-2826	519	19	benefits	benefit	NOUN
taxlaw-2826	519	20	,	,	PUNCT
taxlaw-2826	519	21	devoting	devote	VERB
taxlaw-2826	519	22	more	more	ADJ
taxlaw-2826	519	23	than	than	ADP
taxlaw-2826	519	24	11	11	NUM
taxlaw-2826	519	25	%	%	NOUN
taxlaw-2826	519	26	of	of	ADP
taxlaw-2826	519	27	hospital	hospital	NOUN
taxlaw-2826	519	28	resources	resource	NOUN
taxlaw-2826	519	29	to	to	ADP
taxlaw-2826	519	30	them	they	PRON
taxlaw-2826	519	31	.	.	PUNCT
taxlaw-2826	520	1	north	north	NOUN
taxlaw-2826	520	2	dakota	dakota	PROPN
taxlaw-2826	520	3	hospitals	hospital	NOUN
taxlaw-2826	520	4	had	have	VERB
taxlaw-2826	520	5	the	the	DET
taxlaw-2826	520	6	lowest	low	ADJ
taxlaw-2826	520	7	state	state	NOUN
taxlaw-2826	520	8	average	average	NOUN
taxlaw-2826	520	9	at	at	ADP
taxlaw-2826	520	10	3.76	3.76	NUM
taxlaw-2826	520	11	%	%	NOUN
taxlaw-2826	520	12	.	.	PUNCT
taxlaw-2826	521	1	109	109	NUM
taxlaw-2826	521	2	turning	turn	VERB
taxlaw-2826	521	3	to	to	ADP
taxlaw-2826	521	4	per	per	ADP
taxlaw-2826	521	5	capita	capita	NOUN
taxlaw-2826	521	6	figures	figure	NOUN
taxlaw-2826	521	7	,	,	PUNCT
taxlaw-2826	521	8	the	the	DET
taxlaw-2826	521	9	authors	author	NOUN
taxlaw-2826	521	10	calculated	calculate	VERB
taxlaw-2826	521	11	the	the	DET
taxlaw-2826	521	12	national	national	ADJ
taxlaw-2826	521	13	average	average	ADJ
taxlaw-2826	521	14	community	community	NOUN
taxlaw-2826	521	15	benefit	benefit	NOUN
taxlaw-2826	521	16	at	at	ADP
taxlaw-2826	521	17	$	$	SYM
taxlaw-2826	521	18	119	119	NUM
taxlaw-2826	521	19	per	per	ADP
taxlaw-2826	521	20	person	person	NOUN
taxlaw-2826	521	21	annually	annually	ADV
taxlaw-2826	521	22	,	,	PUNCT
taxlaw-2826	521	23	but	but	CCONJ
taxlaw-2826	521	24	with	with	ADP
taxlaw-2826	521	25	a	a	DET
taxlaw-2826	521	26	range	range	NOUN
taxlaw-2826	521	27	from	from	ADP
taxlaw-2826	521	28	$	$	SYM
taxlaw-2826	521	29	30	30	NUM
taxlaw-2826	521	30	per	per	ADP
taxlaw-2826	521	31	capita	capita	X
taxlaw-2826	521	32	in	in	ADP
taxlaw-2826	521	33	alabama	alabama	PROPN
taxlaw-2826	521	34	to	to	ADP
taxlaw-2826	521	35	$	$	SYM
taxlaw-2826	521	36	335	335	NUM
taxlaw-2826	521	37	per	per	ADP
taxlaw-2826	521	38	capita	capita	X
taxlaw-2826	521	39	in	in	ADP
taxlaw-2826	521	40	vermont	vermont	PROPN
taxlaw-2826	521	41	.	.	PUNCT
taxlaw-2826	522	1	110	110	NUM
taxlaw-2826	522	2	96	96	NUM
taxlaw-2826	522	3	gary	gary	PROPN
taxlaw-2826	522	4	j.	j.	PROPN
taxlaw-2826	522	5	young	young	PROPN
taxlaw-2826	522	6	et	et	PROPN
taxlaw-2826	522	7	al	al	PROPN
taxlaw-2826	522	8	.	.	PROPN
taxlaw-2826	522	9	,	,	PUNCT
taxlaw-2826	522	10	provision	provision	NOUN
taxlaw-2826	522	11	of	of	ADP
taxlaw-2826	522	12	community	community	NOUN
taxlaw-2826	522	13	benefits	benefit	NOUN
taxlaw-2826	522	14	by	by	ADP
taxlaw-2826	522	15	tax	tax	NOUN
taxlaw-2826	522	16	-	-	PUNCT
taxlaw-2826	522	17	exempt	exempt	ADJ
taxlaw-2826	522	18	u.s	u.s	PROPN
taxlaw-2826	522	19	.	.	PROPN
taxlaw-2826	522	20	hospitals	hospital	NOUN
taxlaw-2826	522	21	,	,	PUNCT
taxlaw-2826	522	22	368	368	NUM
taxlaw-2826	522	23	new	new	PROPN
taxlaw-2826	522	24	eng	eng	PROPN
taxlaw-2826	522	25	.	.	PUNCT
taxlaw-2826	523	1	j.	j.	PROPN
taxlaw-2826	523	2	med	med	PROPN
taxlaw-2826	523	3	.	.	PROPN
taxlaw-2826	524	1	1519	1519	NUM
taxlaw-2826	524	2	(	(	PUNCT
taxlaw-2826	524	3	2013	2013	NUM
taxlaw-2826	524	4	)	)	PUNCT
taxlaw-2826	524	5	.	.	PUNCT
taxlaw-2826	525	1	97	97	NUM
taxlaw-2826	526	1	i	i	PRON
taxlaw-2826	526	2	d.	d.	PROPN
taxlaw-2826	526	3	at	at	ADP
taxlaw-2826	526	4	1519	1519	NUM
taxlaw-2826	526	5	.	.	PUNCT
taxlaw-2826	527	1	98	98	NUM
taxlaw-2826	528	1	i	i	PRON
taxlaw-2826	528	2	d.	d.	PROPN
taxlaw-2826	528	3	at	at	ADP
taxlaw-2826	528	4	1526	1526	NUM
taxlaw-2826	528	5	.	.	PUNCT
taxlaw-2826	529	1	99	99	NUM
taxlaw-2826	530	1	i	i	PRON
taxlaw-2826	530	2	d.	d.	PROPN
taxlaw-2826	530	3	at	at	ADP
taxlaw-2826	530	4	1519	1519	NUM
taxlaw-2826	530	5	.	.	PUNCT
taxlaw-2826	531	1	100	100	NUM
taxlaw-2826	532	1	i	i	PRON
taxlaw-2826	532	2	d.	d.	PROPN
taxlaw-2826	532	3	101	101	NUM
taxlaw-2826	533	1	i	i	PRON
taxlaw-2826	533	2	d.	d.	PROPN
taxlaw-2826	533	3	102	102	NUM
taxlaw-2826	534	1	i	i	PRON
taxlaw-2826	534	2	d.	d.	PROPN
taxlaw-2826	534	3	at	at	ADP
taxlaw-2826	534	4	1523	1523	NUM
taxlaw-2826	534	5	.	.	PUNCT
taxlaw-2826	534	6	103	103	NUM
taxlaw-2826	535	1	i	i	PRON
taxlaw-2826	535	2	d.	d.	PROPN
taxlaw-2826	535	3	104	104	NUM
taxlaw-2826	536	1	i	i	PRON
taxlaw-2826	536	2	d.	d.	PROPN
taxlaw-2826	536	3	105	105	NUM
taxlaw-2826	537	1	i	i	PRON
taxlaw-2826	537	2	d.	d.	PROPN
taxlaw-2826	537	3	106	106	NUM
taxlaw-2826	538	1	i	i	PRON
taxlaw-2826	538	2	d.	d.	PROPN
taxlaw-2826	538	3	107	107	NUM
taxlaw-2826	538	4	erik	erik	PROPN
taxlaw-2826	538	5	bakken	bakken	PROPN
taxlaw-2826	538	6	&	&	CCONJ
taxlaw-2826	538	7	david	david	PROPN
taxlaw-2826	538	8	kindig	kindig	PROPN
taxlaw-2826	538	9	,	,	PUNCT
taxlaw-2826	538	10	does	do	VERB
taxlaw-2826	538	11	nonprofit	nonprofit	ADJ
taxlaw-2826	538	12	hospital	hospital	NOUN
taxlaw-2826	538	13	community	community	NOUN
taxlaw-2826	538	14	benefit	benefit	NOUN
taxlaw-2826	538	15	vary	vary	NOUN
taxlaw-2826	538	16	by	by	ADP
taxlaw-2826	538	17	state	state	NOUN
taxlaw-2826	538	18	?	?	PUNCT
taxlaw-2826	538	19	,	,	PUNCT
taxlaw-2826	538	20	j.	j.	PROPN
taxlaw-2826	538	21	pub	pub	PROPN
taxlaw-2826	538	22	.	.	PUNCT
taxlaw-2826	539	1	health	health	PROPN
taxlaw-2826	539	2	mgmt	mgmt	PROPN
taxlaw-2826	539	3	.	.	PROPN
taxlaw-2826	539	4	&	&	CCONJ
taxlaw-2826	539	5	prac	prac	PROPN
taxlaw-2826	539	6	.	.	PUNCT
taxlaw-2826	540	1	(	(	PUNCT
taxlaw-2826	540	2	forthcoming	forthcoming	ADJ
taxlaw-2826	540	3	2014	2014	NUM
taxlaw-2826	540	4	)	)	PUNCT
taxlaw-2826	540	5	.	.	PUNCT
taxlaw-2826	541	1	108	108	NUM
taxlaw-2826	541	2	see	see	VERB
taxlaw-2826	541	3	generally	generally	ADV
taxlaw-2826	541	4	i	i	PRON
taxlaw-2826	541	5	d.	d.	PROPN
taxlaw-2826	541	6	109	109	NUM
taxlaw-2826	541	7	i	i	PRON
taxlaw-2826	541	8	d.	d.	PROPN
taxlaw-2826	541	9	at	at	ADP
taxlaw-2826	541	10	3	3	NUM
taxlaw-2826	541	11	.	.	NUM
taxlaw-2826	541	12	110	110	NUM
taxlaw-2826	542	1	i	i	PRON
taxlaw-2826	542	2	d.	d.	PROPN
taxlaw-2826	542	3	2014	2014	NUM
taxlaw-2826	542	4	]	]	PUNCT
taxlaw-2826	542	5	tax	tax	NOUN
taxlaw-2826	542	6	-	-	PUNCT
taxlaw-2826	542	7	exempt	exempt	ADJ
taxlaw-2826	542	8	hospitals	hospital	NOUN
taxlaw-2826	542	9	and	and	CCONJ
taxlaw-2826	542	10	their	their	PRON
taxlaw-2826	542	11	communities	community	NOUN
taxlaw-2826	542	12	51	51	NUM
taxlaw-2826	542	13	the	the	DET
taxlaw-2826	542	14	third	third	ADJ
taxlaw-2826	542	15	study	study	NOUN
taxlaw-2826	542	16	using	use	VERB
taxlaw-2826	542	17	schedule	schedule	NOUN
taxlaw-2826	542	18	h	h	NOUN
taxlaw-2826	542	19	data	datum	NOUN
taxlaw-2826	542	20	focused	focus	VERB
taxlaw-2826	542	21	only	only	ADV
taxlaw-2826	542	22	on	on	ADP
taxlaw-2826	542	23	california	california	PROPN
taxlaw-2826	542	24	tax	tax	NOUN
taxlaw-2826	542	25	-	-	PUNCT
taxlaw-2826	542	26	exempt	exempt	ADJ
taxlaw-2826	542	27	hospitals	hospital	NOUN
taxlaw-2826	542	28	.	.	PUNCT
taxlaw-2826	543	1	this	this	DET
taxlaw-2826	543	2	research	research	NOUN
taxlaw-2826	543	3	found	find	VERB
taxlaw-2826	543	4	that	that	SCONJ
taxlaw-2826	543	5	,	,	PUNCT
taxlaw-2826	543	6	in	in	ADP
taxlaw-2826	543	7	2009	2009	NUM
taxlaw-2826	543	8	,	,	PUNCT
taxlaw-2826	543	9	aggregate	aggregate	ADJ
taxlaw-2826	543	10	community	community	NOUN
taxlaw-2826	543	11	benefit	benefit	NOUN
taxlaw-2826	543	12	expenses	expense	NOUN
taxlaw-2826	543	13	amounted	amount	VERB
taxlaw-2826	543	14	to	to	ADP
taxlaw-2826	543	15	11.5	11.5	NUM
taxlaw-2826	543	16	%	%	NOUN
taxlaw-2826	543	17	of	of	ADP
taxlaw-2826	543	18	hospitals	hospital	NOUN
taxlaw-2826	543	19	’	'	PUNCT
taxlaw-2826	543	20	total	total	ADJ
taxlaw-2826	543	21	operating	operating	NOUN
taxlaw-2826	543	22	expenses	expense	NOUN
taxlaw-2826	543	23	.	.	PUNCT
taxlaw-2826	544	1	111	111	NUM
taxlaw-2826	544	2	“	"	PUNCT
taxlaw-2826	544	3	uncompensated	uncompensated	ADJ
taxlaw-2826	544	4	care	care	NOUN
taxlaw-2826	544	5	”	"	PUNCT
taxlaw-2826	544	6	made	make	VERB
taxlaw-2826	544	7	up	up	ADP
taxlaw-2826	544	8	53.7	53.7	NUM
taxlaw-2826	544	9	%	%	NOUN
taxlaw-2826	544	10	of	of	ADP
taxlaw-2826	544	11	the	the	DET
taxlaw-2826	544	12	total	total	NOUN
taxlaw-2826	544	13	.	.	PUNCT
taxlaw-2826	545	1	hospitals	hospital	NOUN
taxlaw-2826	545	2	varied	vary	VERB
taxlaw-2826	545	3	widely	widely	ADV
taxlaw-2826	545	4	in	in	ADP
taxlaw-2826	545	5	their	their	PRON
taxlaw-2826	545	6	community	community	NOUN
taxlaw-2826	545	7	benefit	benefit	NOUN
taxlaw-2826	545	8	totals	total	NOUN
taxlaw-2826	545	9	.	.	PUNCT
taxlaw-2826	546	1	the	the	DET
taxlaw-2826	546	2	lowest	low	ADJ
taxlaw-2826	546	3	quartile	quartile	NOUN
taxlaw-2826	546	4	in	in	ADP
taxlaw-2826	546	5	terms	term	NOUN
taxlaw-2826	546	6	of	of	ADP
taxlaw-2826	546	7	community	community	NOUN
taxlaw-2826	546	8	benefit	benefit	NOUN
taxlaw-2826	546	9	expenditures	expenditure	NOUN
taxlaw-2826	546	10	spent	spend	VERB
taxlaw-2826	546	11	less	less	ADJ
taxlaw-2826	546	12	than	than	ADP
taxlaw-2826	546	13	7	7	NUM
taxlaw-2826	546	14	%	%	NOUN
taxlaw-2826	546	15	of	of	ADP
taxlaw-2826	546	16	these	these	PRON
taxlaw-2826	546	17	on	on	ADP
taxlaw-2826	546	18	community	community	NOUN
taxlaw-2826	546	19	benefit	benefit	NOUN
taxlaw-2826	546	20	,	,	PUNCT
taxlaw-2826	546	21	whereas	whereas	SCONJ
taxlaw-2826	546	22	hospitals	hospital	NOUN
taxlaw-2826	546	23	in	in	ADP
taxlaw-2826	546	24	the	the	DET
taxlaw-2826	546	25	top	top	ADJ
taxlaw-2826	546	26	quartile	quartile	NOUN
taxlaw-2826	546	27	spent	spend	VERB
taxlaw-2826	546	28	16	16	NUM
taxlaw-2826	546	29	%	%	NOUN
taxlaw-2826	546	30	or	or	CCONJ
taxlaw-2826	546	31	more	more	ADJ
taxlaw-2826	546	32	.	.	PUNCT
taxlaw-2826	547	1	charity	charity	NOUN
taxlaw-2826	547	2	care	care	NOUN
taxlaw-2826	547	3	ranged	range	VERB
taxlaw-2826	547	4	from	from	ADP
taxlaw-2826	547	5	0	0	NUM
taxlaw-2826	547	6	%	%	NOUN
taxlaw-2826	547	7	to	to	PART
taxlaw-2826	547	8	6.3	6.3	NUM
taxlaw-2826	547	9	%	%	NOUN
taxlaw-2826	547	10	of	of	ADP
taxlaw-2826	547	11	operating	operating	NOUN
taxlaw-2826	547	12	expenses	expense	NOUN
taxlaw-2826	547	13	.	.	PUNCT
taxlaw-2826	548	1	this	this	DET
taxlaw-2826	548	2	study	study	NOUN
taxlaw-2826	548	3	also	also	ADV
taxlaw-2826	548	4	provided	provide	VERB
taxlaw-2826	548	5	descriptive	descriptive	ADJ
taxlaw-2826	548	6	statistics	statistic	NOUN
taxlaw-2826	548	7	for	for	ADP
taxlaw-2826	548	8	each	each	PRON
taxlaw-2826	548	9	of	of	ADP
taxlaw-2826	548	10	the	the	DET
taxlaw-2826	548	11	other	other	ADJ
taxlaw-2826	548	12	categories	category	NOUN
taxlaw-2826	548	13	of	of	ADP
taxlaw-2826	548	14	community	community	NOUN
taxlaw-2826	548	15	-	-	PUNCT
taxlaw-2826	548	16	related	relate	VERB
taxlaw-2826	548	17	activities	activity	NOUN
taxlaw-2826	548	18	on	on	ADP
taxlaw-2826	548	19	the	the	DET
taxlaw-2826	548	20	schedule	schedule	NOUN
taxlaw-2826	548	21	h.	h.	NOUN
taxlaw-2826	548	22	before	before	SCONJ
taxlaw-2826	548	23	the	the	DET
taxlaw-2826	548	24	schedule	schedule	NOUN
taxlaw-2826	548	25	h	h	NOUN
taxlaw-2826	548	26	data	datum	NOUN
taxlaw-2826	548	27	became	become	VERB
taxlaw-2826	548	28	available	available	ADJ
taxlaw-2826	548	29	,	,	PUNCT
taxlaw-2826	548	30	a	a	DET
taxlaw-2826	548	31	handful	handful	NOUN
taxlaw-2826	548	32	of	of	ADP
taxlaw-2826	548	33	other	other	ADJ
taxlaw-2826	548	34	scholars	scholar	NOUN
taxlaw-2826	548	35	also	also	ADV
taxlaw-2826	548	36	examined	examine	VERB
taxlaw-2826	548	37	tax	tax	NOUN
taxlaw-2826	548	38	-	-	PUNCT
taxlaw-2826	548	39	exempt	exempt	ADJ
taxlaw-2826	548	40	hospitals	hospital	NOUN
taxlaw-2826	548	41	and	and	CCONJ
taxlaw-2826	548	42	community	community	NOUN
taxlaw-2826	548	43	benefits	benefit	NOUN
taxlaw-2826	548	44	.	.	PUNCT
taxlaw-2826	549	1	using	use	VERB
taxlaw-2826	549	2	a	a	DET
taxlaw-2826	549	3	variety	variety	NOUN
taxlaw-2826	549	4	of	of	ADP
taxlaw-2826	549	5	state	state	NOUN
taxlaw-2826	549	6	-	-	PUNCT
taxlaw-2826	549	7	level	level	NOUN
taxlaw-2826	549	8	rather	rather	ADV
taxlaw-2826	549	9	than	than	ADP
taxlaw-2826	549	10	national	national	ADJ
taxlaw-2826	549	11	-	-	PUNCT
taxlaw-2826	549	12	level	level	NOUN
taxlaw-2826	549	13	datasets	dataset	NOUN
taxlaw-2826	549	14	,	,	PUNCT
taxlaw-2826	549	15	however	however	ADV
taxlaw-2826	549	16	,	,	PUNCT
taxlaw-2826	549	17	their	their	PRON
taxlaw-2826	549	18	studies	study	NOUN
taxlaw-2826	549	19	produced	produce	VERB
taxlaw-2826	549	20	an	an	DET
taxlaw-2826	549	21	assortment	assortment	NOUN
taxlaw-2826	549	22	of	of	ADP
taxlaw-2826	549	23	discrepant	discrepant	ADJ
taxlaw-2826	549	24	findings	finding	NOUN
taxlaw-2826	549	25	.	.	PUNCT
taxlaw-2826	550	1	in	in	ADP
taxlaw-2826	550	2	2009	2009	NUM
taxlaw-2826	550	3	,	,	PUNCT
taxlaw-2826	550	4	for	for	ADP
taxlaw-2826	550	5	instance	instance	NOUN
taxlaw-2826	550	6	,	,	PUNCT
taxlaw-2826	550	7	health	health	NOUN
taxlaw-2826	550	8	policy	policy	NOUN
taxlaw-2826	550	9	researchers	researcher	NOUN
taxlaw-2826	550	10	brad	brad	PROPN
taxlaw-2826	550	11	gray	gray	VERB
taxlaw-2826	550	12	and	and	CCONJ
taxlaw-2826	550	13	mark	mark	PROPN
taxlaw-2826	550	14	schlesinger	schlesinger	PROPN
taxlaw-2826	550	15	used	use	VERB
taxlaw-2826	550	16	2001	2001	NUM
taxlaw-2826	550	17	data	datum	NOUN
taxlaw-2826	550	18	from	from	ADP
taxlaw-2826	550	19	maryland	maryland	PROPN
taxlaw-2826	550	20	to	to	PART
taxlaw-2826	550	21	get	get	VERB
taxlaw-2826	550	22	a	a	DET
taxlaw-2826	550	23	picture	picture	NOUN
taxlaw-2826	550	24	of	of	ADP
taxlaw-2826	550	25	hospital	hospital	NOUN
taxlaw-2826	550	26	community	community	NOUN
taxlaw-2826	550	27	-	-	PUNCT
taxlaw-2826	550	28	related	relate	VERB
taxlaw-2826	550	29	activity	activity	NOUN
taxlaw-2826	550	30	in	in	ADP
taxlaw-2826	550	31	at	at	ADV
taxlaw-2826	550	32	least	least	ADV
taxlaw-2826	550	33	one	one	NUM
taxlaw-2826	550	34	state	state	NOUN
taxlaw-2826	550	35	.	.	PUNCT
taxlaw-2826	551	1	112	112	NUM
taxlaw-2826	551	2	the	the	DET
taxlaw-2826	551	3	gray	gray	ADJ
taxlaw-2826	551	4	and	and	CCONJ
taxlaw-2826	551	5	schlesinger	schlesinger	PROPN
taxlaw-2826	551	6	study	study	NOUN
taxlaw-2826	551	7	found	find	VERB
taxlaw-2826	551	8	that	that	SCONJ
taxlaw-2826	551	9	reported	report	VERB
taxlaw-2826	551	10	community	community	NOUN
taxlaw-2826	551	11	benefit	benefit	NOUN
taxlaw-2826	551	12	spending	spending	NOUN
taxlaw-2826	551	13	increased	increase	VERB
taxlaw-2826	551	14	after	after	ADP
taxlaw-2826	551	15	maryland	maryland	NOUN
taxlaw-2826	551	16	implemented	implement	VERB
taxlaw-2826	551	17	a	a	DET
taxlaw-2826	551	18	community	community	NOUN
taxlaw-2826	551	19	benefit	benefit	NOUN
taxlaw-2826	551	20	reporting	reporting	NOUN
taxlaw-2826	551	21	requirement	requirement	NOUN
taxlaw-2826	551	22	.	.	PUNCT
taxlaw-2826	552	1	113	113	NUM
taxlaw-2826	552	2	the	the	DET
taxlaw-2826	552	3	maryland	maryland	NOUN
taxlaw-2826	552	4	data	datum	NOUN
taxlaw-2826	552	5	also	also	ADV
taxlaw-2826	552	6	showed	show	VERB
taxlaw-2826	552	7	that	that	SCONJ
taxlaw-2826	552	8	“	"	PUNCT
taxlaw-2826	552	9	the	the	DET
taxlaw-2826	552	10	amount	amount	NOUN
taxlaw-2826	552	11	and	and	CCONJ
taxlaw-2826	552	12	forms	form	NOUN
taxlaw-2826	552	13	of	of	ADP
taxlaw-2826	552	14	community	community	NOUN
taxlaw-2826	552	15	benefit	benefit	NOUN
taxlaw-2826	552	16	activities	activity	NOUN
taxlaw-2826	552	17	var[ied	var[ie	VERB
taxlaw-2826	552	18	]	]	PUNCT
taxlaw-2826	552	19	widely	widely	ADV
taxlaw-2826	552	20	among	among	ADP
taxlaw-2826	552	21	hospitals	hospital	NOUN
taxlaw-2826	552	22	.	.	PUNCT
taxlaw-2826	552	23	”	"	PUNCT
taxlaw-2826	553	1	114	114	NUM
taxlaw-2826	553	2	also	also	ADV
taxlaw-2826	553	3	using	use	VERB
taxlaw-2826	553	4	the	the	DET
taxlaw-2826	553	5	maryland	maryland	NOUN
taxlaw-2826	553	6	data	data	PROPN
taxlaw-2826	553	7	,	,	PUNCT
taxlaw-2826	553	8	public	public	ADJ
taxlaw-2826	553	9	health	health	NOUN
taxlaw-2826	553	10	professor	professor	NOUN
taxlaw-2826	553	11	simone	simone	PROPN
taxlaw-2826	553	12	rauscher	rauscher	PROPN
taxlaw-2826	553	13	singh	singh	PROPN
taxlaw-2826	553	14	found	find	VERB
taxlaw-2826	553	15	that	that	SCONJ
taxlaw-2826	553	16	nonprofit	nonprofit	ADJ
taxlaw-2826	553	17	hospitals	hospital	NOUN
taxlaw-2826	553	18	do	do	AUX
taxlaw-2826	553	19	not	not	PART
taxlaw-2826	553	20	make	make	VERB
taxlaw-2826	553	21	tradeoffs	tradeoff	NOUN
taxlaw-2826	553	22	among	among	ADP
taxlaw-2826	553	23	different	different	ADJ
taxlaw-2826	553	24	types	type	NOUN
taxlaw-2826	553	25	of	of	ADP
taxlaw-2826	553	26	community	community	NOUN
taxlaw-2826	553	27	benefits	benefit	NOUN
taxlaw-2826	553	28	.	.	PUNCT
taxlaw-2826	554	1	115	115	NUM
taxlaw-2826	554	2	taking	take	VERB
taxlaw-2826	554	3	a	a	DET
taxlaw-2826	554	4	more	more	ADV
taxlaw-2826	554	5	normative	normative	ADJ
taxlaw-2826	554	6	stance	stance	NOUN
taxlaw-2826	554	7	,	,	PUNCT
taxlaw-2826	554	8	health	health	NOUN
taxlaw-2826	554	9	policy	policy	NOUN
taxlaw-2826	554	10	scholars	scholar	NOUN
taxlaw-2826	554	11	gloria	gloria	PROPN
taxlaw-2826	554	12	bazzoli	bazzoli	PROPN
taxlaw-2826	554	13	,	,	PUNCT
taxlaw-2826	554	14	jan	jan	PROPN
taxlaw-2826	554	15	p.	p.	PROPN
taxlaw-2826	554	16	clement	clement	PROPN
taxlaw-2826	554	17	,	,	PUNCT
taxlaw-2826	554	18	and	and	CCONJ
taxlaw-2826	554	19	hui	hui	PROPN
taxlaw-2826	554	20	-	-	PUNCT
taxlaw-2826	554	21	min	min	PROPN
taxlaw-2826	554	22	hseih	hseih	PROPN
taxlaw-2826	554	23	used	use	VERB
taxlaw-2826	554	24	data	datum	NOUN
taxlaw-2826	554	25	from	from	ADP
taxlaw-2826	554	26	california	california	PROPN
taxlaw-2826	554	27	and	and	CCONJ
taxlaw-2826	554	28	florida	florida	PROPN
taxlaw-2826	554	29	to	to	PART
taxlaw-2826	554	30	contend	contend	VERB
taxlaw-2826	554	31	that	that	SCONJ
taxlaw-2826	554	32	hospitals	hospital	NOUN
taxlaw-2826	554	33	were	be	AUX
taxlaw-2826	554	34	failing	fail	VERB
taxlaw-2826	554	35	to	to	PART
taxlaw-2826	554	36	provide	provide	VERB
taxlaw-2826	554	37	“	"	PUNCT
taxlaw-2826	554	38	adequate	adequate	ADJ
taxlaw-2826	554	39	”	"	PUNCT
taxlaw-2826	554	40	community	community	NOUN
taxlaw-2826	554	41	benefits	benefit	NOUN
taxlaw-2826	554	42	(	(	PUNCT
taxlaw-2826	554	43	except	except	SCONJ
taxlaw-2826	554	44	insofar	insofar	ADV
taxlaw-2826	554	45	as	as	SCONJ
taxlaw-2826	554	46	the	the	DET
taxlaw-2826	554	47	researchers	researcher	NOUN
taxlaw-2826	554	48	counted	count	VERB
taxlaw-2826	554	49	bad	bad	ADJ
taxlaw-2826	554	50	debt	debt	NOUN
taxlaw-2826	554	51	and	and	CCONJ
taxlaw-2826	554	52	medicare	medicare	NOUN
taxlaw-2826	554	53	shortfalls	shortfall	NOUN
taxlaw-2826	554	54	toward	toward	ADP
taxlaw-2826	554	55	their	their	PRON
taxlaw-2826	554	56	totals	total	NOUN
taxlaw-2826	554	57	)	)	PUNCT
taxlaw-2826	554	58	.	.	PUNCT
taxlaw-2826	555	1	116	116	NUM
taxlaw-2826	555	2	however	however	ADV
taxlaw-2826	555	3	,	,	PUNCT
taxlaw-2826	555	4	in	in	ADP
taxlaw-2826	555	5	earlier	early	ADJ
taxlaw-2826	555	6	work	work	NOUN
taxlaw-2826	555	7	,	,	PUNCT
taxlaw-2826	555	8	bazzoli	bazzoli	ADJ
taxlaw-2826	555	9	and	and	CCONJ
taxlaw-2826	555	10	her	her	PRON
taxlaw-2826	555	11	team	team	NOUN
taxlaw-2826	555	12	found	find	VERB
taxlaw-2826	555	13	that	that	SCONJ
taxlaw-2826	555	14	tax	tax	NOUN
taxlaw-2826	555	15	-	-	PUNCT
taxlaw-2826	555	16	exempt	exempt	ADJ
taxlaw-2826	555	17	hospitals	hospital	NOUN
taxlaw-2826	555	18	did	do	AUX
taxlaw-2826	555	19	in	in	ADP
taxlaw-2826	555	20	fact	fact	NOUN
taxlaw-2826	555	21	provide	provide	VERB
taxlaw-2826	555	22	more	more	ADJ
taxlaw-2826	555	23	community	community	NOUN
taxlaw-2826	555	24	benefits	benefit	NOUN
taxlaw-2826	555	25	than	than	SCONJ
taxlaw-2826	555	26	did	do	VERB
taxlaw-2826	555	27	their	their	PRON
taxlaw-2826	555	28	for	for	ADP
taxlaw-2826	555	29	-	-	PUNCT
taxlaw-2826	555	30	profit	profit	NOUN
taxlaw-2826	555	31	counterparts	counterpart	NOUN
taxlaw-2826	555	32	.	.	PUNCT
taxlaw-2826	556	1	117	117	NUM
taxlaw-2826	556	2	pharmacology	pharmacology	NOUN
taxlaw-2826	556	3	professor	professor	NOUN
taxlaw-2826	556	4	amy	amy	PROPN
taxlaw-2826	556	5	davidoff	davidoff	PROPN
taxlaw-2826	556	6	and	and	CCONJ
taxlaw-2826	556	7	her	her	PRON
taxlaw-2826	556	8	collaborators	collaborator	NOUN
taxlaw-2826	556	9	arrived	arrive	VERB
taxlaw-2826	556	10	at	at	ADP
taxlaw-2826	556	11	the	the	DET
taxlaw-2826	556	12	same	same	ADJ
taxlaw-2826	556	13	conclusion	conclusion	NOUN
taxlaw-2826	556	14	,	,	PUNCT
taxlaw-2826	556	15	118	118	NUM
taxlaw-2826	556	16	as	as	SCONJ
taxlaw-2826	556	17	did	do	VERB
taxlaw-2826	556	18	111	111	NUM
taxlaw-2826	556	19	simone	simone	NOUN
taxlaw-2826	556	20	rauscher	rauscher	NOUN
taxlaw-2826	556	21	singh	singh	PROPN
taxlaw-2826	556	22	,	,	PUNCT
taxlaw-2826	556	23	community	community	NOUN
taxlaw-2826	556	24	benefit	benefit	NOUN
taxlaw-2826	556	25	in	in	ADP
taxlaw-2826	556	26	exchange	exchange	NOUN
taxlaw-2826	556	27	for	for	ADP
taxlaw-2826	556	28	non	non	ADJ
taxlaw-2826	556	29	-	-	ADJ
taxlaw-2826	556	30	profit	profit	ADJ
taxlaw-2826	556	31	hospital	hospital	NOUN
taxlaw-2826	556	32	tax	tax	NOUN
taxlaw-2826	556	33	exemption	exemption	NOUN
taxlaw-2826	556	34	:	:	PUNCT
taxlaw-2826	556	35	current	current	ADJ
taxlaw-2826	556	36	trends	trend	NOUN
taxlaw-2826	556	37	and	and	CCONJ
taxlaw-2826	556	38	future	future	ADJ
taxlaw-2826	556	39	outlook	outlook	NOUN
taxlaw-2826	556	40	,	,	PUNCT
taxlaw-2826	556	41	39	39	NUM
taxlaw-2826	556	42	j.	j.	PROPN
taxlaw-2826	556	43	health	health	PROPN
taxlaw-2826	556	44	care	care	PROPN
taxlaw-2826	556	45	fin	fin	PROPN
taxlaw-2826	556	46	.	.	PUNCT
taxlaw-2826	557	1	32	32	NUM
taxlaw-2826	557	2	,	,	PUNCT
taxlaw-2826	557	3	35	35	NUM
taxlaw-2826	557	4	(	(	PUNCT
taxlaw-2826	557	5	2013	2013	NUM
taxlaw-2826	557	6	)	)	PUNCT
taxlaw-2826	557	7	.	.	PUNCT
taxlaw-2826	558	1	see	see	VERB
taxlaw-2826	558	2	generally	generally	ADV
taxlaw-2826	558	3	daniel	daniel	PROPN
taxlaw-2826	558	4	b.	b.	PROPN
taxlaw-2826	558	5	rubin	rubin	PROPN
taxlaw-2826	558	6	et	et	PROPN
taxlaw-2826	558	7	al	al	PROPN
taxlaw-2826	558	8	.	.	PROPN
taxlaw-2826	558	9	,	,	PUNCT
taxlaw-2826	558	10	evaluating	evaluate	VERB
taxlaw-2826	558	11	hospitals	hospital	NOUN
taxlaw-2826	558	12	’	'	PUNCT
taxlaw-2826	558	13	provision	provision	NOUN
taxlaw-2826	558	14	of	of	ADP
taxlaw-2826	558	15	community	community	NOUN
taxlaw-2826	558	16	benefit	benefit	NOUN
taxlaw-2826	558	17	:	:	PUNCT
taxlaw-2826	558	18	an	an	DET
taxlaw-2826	558	19	argument	argument	NOUN
taxlaw-2826	558	20	for	for	ADP
taxlaw-2826	558	21	an	an	DET
taxlaw-2826	558	22	outcomebased	outcomebased	ADJ
taxlaw-2826	558	23	approach	approach	NOUN
taxlaw-2826	558	24	to	to	ADP
taxlaw-2826	558	25	nonprofit	nonprofit	ADJ
taxlaw-2826	558	26	hospital	hospital	NOUN
taxlaw-2826	558	27	tax	tax	NOUN
taxlaw-2826	558	28	exemption	exemption	NOUN
taxlaw-2826	558	29	,	,	PUNCT
taxlaw-2826	558	30	103	103	NUM
taxlaw-2826	558	31	am	am	NOUN
taxlaw-2826	558	32	.	.	PUNCT
taxlaw-2826	559	1	j.	j.	PROPN
taxlaw-2826	559	2	pub	pub	PROPN
taxlaw-2826	559	3	.	.	PUNCT
taxlaw-2826	560	1	health	health	NOUN
taxlaw-2826	560	2	612	612	NUM
taxlaw-2826	560	3	(	(	PUNCT
taxlaw-2826	560	4	2013	2013	NUM
taxlaw-2826	560	5	)	)	PUNCT
taxlaw-2826	560	6	(	(	PUNCT
taxlaw-2826	560	7	exploring	explore	VERB
taxlaw-2826	560	8	schedule	schedule	NOUN
taxlaw-2826	560	9	h	h	NOUN
taxlaw-2826	560	10	critically	critically	ADV
taxlaw-2826	560	11	,	,	PUNCT
taxlaw-2826	560	12	but	but	CCONJ
taxlaw-2826	560	13	not	not	PART
taxlaw-2826	560	14	independently	independently	ADV
taxlaw-2826	560	15	analyzing	analyze	VERB
taxlaw-2826	560	16	its	its	PRON
taxlaw-2826	560	17	data	datum	NOUN
taxlaw-2826	560	18	)	)	PUNCT
taxlaw-2826	560	19	.	.	PUNCT
taxlaw-2826	561	1	112	112	NUM
taxlaw-2826	561	2	bradford	bradford	PROPN
taxlaw-2826	561	3	h.	h.	PROPN
taxlaw-2826	561	4	gray	gray	PROPN
taxlaw-2826	561	5	&	&	CCONJ
taxlaw-2826	561	6	mark	mark	PROPN
taxlaw-2826	561	7	schlesinger	schlesinger	PROPN
taxlaw-2826	561	8	,	,	PUNCT
taxlaw-2826	561	9	charitable	charitable	ADJ
taxlaw-2826	561	10	expectations	expectation	NOUN
taxlaw-2826	561	11	of	of	ADP
taxlaw-2826	561	12	nonprofit	nonprofit	ADJ
taxlaw-2826	561	13	hospitals	hospital	NOUN
taxlaw-2826	561	14	:	:	PUNCT
taxlaw-2826	561	15	lessons	lesson	NOUN
taxlaw-2826	561	16	from	from	ADP
taxlaw-2826	561	17	maryland	maryland	PROPN
taxlaw-2826	561	18	,	,	PUNCT
taxlaw-2826	561	19	28	28	NUM
taxlaw-2826	561	20	health	health	NOUN
taxlaw-2826	561	21	aff	aff	NOUN
taxlaw-2826	561	22	.	.	PUNCT
taxlaw-2826	562	1	w809	w809	PROPN
taxlaw-2826	562	2	,	,	PUNCT
taxlaw-2826	562	3	w810	w810	PROPN
taxlaw-2826	562	4	(	(	PUNCT
taxlaw-2826	562	5	2009	2009	NUM
taxlaw-2826	562	6	)	)	PUNCT
taxlaw-2826	562	7	.	.	PUNCT
taxlaw-2826	563	1	113	113	NUM
taxlaw-2826	564	1	i	i	PRON
taxlaw-2826	564	2	d.	d.	PROPN
taxlaw-2826	564	3	at	at	ADP
taxlaw-2826	564	4	w814	w814	PROPN
taxlaw-2826	564	5	.	.	PUNCT
taxlaw-2826	565	1	114	114	NUM
taxlaw-2826	566	1	i	i	PRON
taxlaw-2826	566	2	d.	d.	PROPN
taxlaw-2826	566	3	at	at	ADP
taxlaw-2826	566	4	w815	w815	PROPN
taxlaw-2826	566	5	.	.	PUNCT
taxlaw-2826	567	1	115	115	NUM
taxlaw-2826	567	2	simone	simone	NOUN
taxlaw-2826	567	3	rauscher	rauscher	NOUN
taxlaw-2826	567	4	singh	singh	PROPN
taxlaw-2826	567	5	,	,	PUNCT
taxlaw-2826	567	6	not	not	PART
taxlaw-2826	567	7	-	-	PUNCT
taxlaw-2826	567	8	for	for	ADP
taxlaw-2826	567	9	-	-	PUNCT
taxlaw-2826	567	10	profit	profit	NOUN
taxlaw-2826	567	11	hospitals	hospital	NOUN
taxlaw-2826	567	12	’	'	PUNCT
taxlaw-2826	567	13	provision	provision	NOUN
taxlaw-2826	567	14	of	of	ADP
taxlaw-2826	567	15	community	community	NOUN
taxlaw-2826	567	16	benefit	benefit	NOUN
taxlaw-2826	567	17	beyond	beyond	ADP
taxlaw-2826	567	18	charity	charity	NOUN
taxlaw-2826	567	19	care	care	NOUN
taxlaw-2826	567	20	:	:	PUNCT
taxlaw-2826	567	21	is	be	AUX
taxlaw-2826	567	22	there	there	PRON
taxlaw-2826	567	23	a	a	DET
taxlaw-2826	567	24	trade	trade	NOUN
taxlaw-2826	567	25	-	-	PUNCT
taxlaw-2826	567	26	off	off	NOUN
taxlaw-2826	567	27	between	between	ADP
taxlaw-2826	567	28	free	free	ADJ
taxlaw-2826	567	29	medical	medical	ADJ
taxlaw-2826	567	30	care	care	NOUN
taxlaw-2826	567	31	and	and	CCONJ
taxlaw-2826	567	32	other	other	ADJ
taxlaw-2826	567	33	health	health	NOUN
taxlaw-2826	567	34	services	service	NOUN
taxlaw-2826	567	35	provided	provide	VERB
taxlaw-2826	567	36	to	to	ADP
taxlaw-2826	567	37	the	the	DET
taxlaw-2826	567	38	community	community	NOUN
taxlaw-2826	567	39	?	?	PUNCT
taxlaw-2826	567	40	,	,	PUNCT
taxlaw-2826	567	41	39	39	NUM
taxlaw-2826	567	42	j.	j.	PROPN
taxlaw-2826	567	43	health	health	PROPN
taxlaw-2826	567	44	care	care	PROPN
taxlaw-2826	567	45	fin	fin	PROPN
taxlaw-2826	567	46	.	.	PUNCT
taxlaw-2826	568	1	42	42	NUM
taxlaw-2826	568	2	(	(	PUNCT
taxlaw-2826	568	3	2013	2013	NUM
taxlaw-2826	568	4	)	)	PUNCT
taxlaw-2826	568	5	.	.	PUNCT
taxlaw-2826	569	1	116	116	NUM
taxlaw-2826	569	2	gloria	gloria	PROPN
taxlaw-2826	569	3	j.	j.	PROPN
taxlaw-2826	569	4	bazzoli	bazzoli	PROPN
taxlaw-2826	569	5	et	et	PROPN
taxlaw-2826	569	6	al	al	PROPN
taxlaw-2826	569	7	.	.	PROPN
taxlaw-2826	569	8	,	,	PUNCT
taxlaw-2826	569	9	community	community	NOUN
taxlaw-2826	569	10	benefit	benefit	NOUN
taxlaw-2826	569	11	activities	activity	NOUN
taxlaw-2826	569	12	of	of	ADP
taxlaw-2826	569	13	private	private	ADJ
taxlaw-2826	569	14	,	,	PUNCT
taxlaw-2826	569	15	nonprofit	nonprofit	ADJ
taxlaw-2826	569	16	hospitals	hospital	NOUN
taxlaw-2826	569	17	,	,	PUNCT
taxlaw-2826	569	18	35	35	NUM
taxlaw-2826	569	19	j.	j.	PROPN
taxlaw-2826	569	20	health	health	PROPN
taxlaw-2826	569	21	pol	pol	PROPN
taxlaw-2826	569	22	.	.	PUNCT
taxlaw-2826	569	23	,	,	PUNCT
taxlaw-2826	569	24	pol’y	pol’y	NOUN
taxlaw-2826	569	25	&	&	CCONJ
taxlaw-2826	569	26	l.	l.	PROPN
taxlaw-2826	569	27	999	999	NUM
taxlaw-2826	569	28	(	(	PUNCT
taxlaw-2826	569	29	2010	2010	NUM
taxlaw-2826	569	30	)	)	PUNCT
taxlaw-2826	569	31	.	.	PUNCT
taxlaw-2826	570	1	117	117	NUM
taxlaw-2826	570	2	gloria	gloria	PROPN
taxlaw-2826	570	3	j.	j.	PROPN
taxlaw-2826	570	4	bazzoli	bazzoli	PROPN
taxlaw-2826	570	5	et	et	PROPN
taxlaw-2826	570	6	al	al	PROPN
taxlaw-2826	570	7	.	.	PROPN
taxlaw-2826	570	8	,	,	PUNCT
taxlaw-2826	570	9	the	the	DET
taxlaw-2826	570	10	influence	influence	NOUN
taxlaw-2826	570	11	of	of	ADP
taxlaw-2826	570	12	health	health	NOUN
taxlaw-2826	570	13	policy	policy	NOUN
taxlaw-2826	570	14	and	and	CCONJ
taxlaw-2826	570	15	market	market	NOUN
taxlaw-2826	570	16	factors	factor	NOUN
taxlaw-2826	570	17	on	on	ADP
taxlaw-2826	570	18	the	the	DET
taxlaw-2826	570	19	hospital	hospital	NOUN
taxlaw-2826	570	20	safety	safety	NOUN
taxlaw-2826	570	21	net	net	NOUN
taxlaw-2826	570	22	,	,	PUNCT
taxlaw-2826	570	23	41	41	NUM
taxlaw-2826	570	24	health	health	NOUN
taxlaw-2826	570	25	services	service	NOUN
taxlaw-2826	570	26	research	research	NOUN
taxlaw-2826	570	27	1159	1159	NUM
taxlaw-2826	570	28	(	(	PUNCT
taxlaw-2826	570	29	2006	2006	NUM
taxlaw-2826	570	30	)	)	PUNCT
taxlaw-2826	570	31	.	.	PUNCT
taxlaw-2826	571	1	118	118	NUM
taxlaw-2826	571	2	amy	amy	PROPN
taxlaw-2826	571	3	j.	j.	PROPN
taxlaw-2826	571	4	davidoff	davidoff	PROPN
taxlaw-2826	571	5	et	et	PROPN
taxlaw-2826	571	6	al	al	PROPN
taxlaw-2826	571	7	.	.	PROPN
taxlaw-2826	571	8	,	,	PUNCT
taxlaw-2826	571	9	the	the	DET
taxlaw-2826	571	10	effect	effect	NOUN
taxlaw-2826	571	11	of	of	ADP
taxlaw-2826	571	12	changing	change	VERB
taxlaw-2826	571	13	state	state	NOUN
taxlaw-2826	571	14	health	health	NOUN
taxlaw-2826	571	15	policy	policy	NOUN
taxlaw-2826	571	16	on	on	ADP
taxlaw-2826	571	17	hospital	hospital	NOUN
taxlaw-2826	571	18	uncompensated	uncompensated	ADJ
taxlaw-2826	571	19	care	care	NOUN
taxlaw-2826	571	20	,	,	PUNCT
taxlaw-2826	571	21	37	37	NUM
taxlaw-2826	571	22	inquiry	inquiry	NOUN
taxlaw-2826	571	23	253	253	NUM
taxlaw-2826	571	24	(	(	PUNCT
taxlaw-2826	571	25	2000	2000	NUM
taxlaw-2826	571	26	)	)	PUNCT
taxlaw-2826	571	27	.	.	PUNCT
taxlaw-2826	572	1	52	52	NUM
taxlaw-2826	572	2	columbia	columbia	PROPN
taxlaw-2826	572	3	journal	journal	PROPN
taxlaw-2826	572	4	of	of	ADP
taxlaw-2826	572	5	tax	tax	NOUN
taxlaw-2826	572	6	law	law	NOUN
taxlaw-2826	573	1	[	[	X
taxlaw-2826	573	2	vol.6:33	vol.6:33	ADP
taxlaw-2826	573	3	the	the	DET
taxlaw-2826	573	4	congressional	congressional	ADJ
taxlaw-2826	573	5	budget	budget	NOUN
taxlaw-2826	573	6	office	office	NOUN
taxlaw-2826	573	7	119	119	NUM
taxlaw-2826	573	8	and	and	CCONJ
taxlaw-2826	573	9	public	public	ADJ
taxlaw-2826	573	10	health	health	NOUN
taxlaw-2826	573	11	expert	expert	NOUN
taxlaw-2826	573	12	kenneth	kenneth	PROPN
taxlaw-2826	573	13	thorpe	thorpe	PROPN
taxlaw-2826	573	14	and	and	CCONJ
taxlaw-2826	573	15	his	his	PRON
taxlaw-2826	573	16	coauthors	coauthor	NOUN
taxlaw-2826	573	17	.	.	PUNCT
taxlaw-2826	574	1	120	120	NUM
taxlaw-2826	574	2	in	in	ADP
taxlaw-2826	574	3	contrast	contrast	NOUN
taxlaw-2826	574	4	to	to	ADP
taxlaw-2826	574	5	these	these	DET
taxlaw-2826	574	6	findings	finding	NOUN
taxlaw-2826	574	7	,	,	PUNCT
taxlaw-2826	574	8	economist	economist	NOUN
taxlaw-2826	574	9	helen	helen	PROPN
taxlaw-2826	574	10	schneider	schneider	PROPN
taxlaw-2826	574	11	—	—	PUNCT
taxlaw-2826	574	12	defining	define	VERB
taxlaw-2826	574	13	“	"	PUNCT
taxlaw-2826	574	14	adequate	adequate	ADJ
taxlaw-2826	574	15	”	"	PUNCT
taxlaw-2826	574	16	community	community	NOUN
taxlaw-2826	574	17	benefit	benefit	NOUN
taxlaw-2826	574	18	using	use	VERB
taxlaw-2826	574	19	the	the	DET
taxlaw-2826	574	20	sum	sum	NOUN
taxlaw-2826	574	21	of	of	ADP
taxlaw-2826	574	22	for	for	ADP
taxlaw-2826	574	23	-	-	PUNCT
taxlaw-2826	574	24	profit	profit	NOUN
taxlaw-2826	574	25	hospital	hospital	NOUN
taxlaw-2826	574	26	uncompensated	uncompensate	VERB
taxlaw-2826	574	27	care	care	NOUN
taxlaw-2826	574	28	and	and	CCONJ
taxlaw-2826	574	29	the	the	DET
taxlaw-2826	574	30	federal	federal	ADJ
taxlaw-2826	574	31	and	and	CCONJ
taxlaw-2826	574	32	state	state	NOUN
taxlaw-2826	574	33	income	income	NOUN
taxlaw-2826	574	34	taxes	taxis	NOUN
taxlaw-2826	574	35	they	they	PRON
taxlaw-2826	574	36	paid	pay	VERB
taxlaw-2826	574	37	—	—	PUNCT
taxlaw-2826	574	38	found	find	VERB
taxlaw-2826	574	39	that	that	SCONJ
taxlaw-2826	574	40	tax	tax	NOUN
taxlaw-2826	574	41	-	-	PUNCT
taxlaw-2826	574	42	exempt	exempt	ADJ
taxlaw-2826	574	43	hospitals	hospital	NOUN
taxlaw-2826	574	44	were	be	AUX
taxlaw-2826	574	45	not	not	PART
taxlaw-2826	574	46	providing	provide	VERB
taxlaw-2826	574	47	enough	enough	ADV
taxlaw-2826	574	48	in	in	ADP
taxlaw-2826	574	49	terms	term	NOUN
taxlaw-2826	574	50	of	of	ADP
taxlaw-2826	574	51	community	community	NOUN
taxlaw-2826	574	52	benefit	benefit	NOUN
taxlaw-2826	574	53	.	.	PUNCT
taxlaw-2826	575	1	121	121	NUM
taxlaw-2826	575	2	along	along	ADP
taxlaw-2826	575	3	similar	similar	ADJ
taxlaw-2826	575	4	lines	line	NOUN
taxlaw-2826	576	1	,	,	PUNCT
taxlaw-2826	576	2	public	public	ADJ
taxlaw-2826	576	3	health	health	NOUN
taxlaw-2826	576	4	researchers	researcher	NOUN
taxlaw-2826	576	5	michael	michael	PROPN
taxlaw-2826	576	6	morrisey	morrisey	PROPN
taxlaw-2826	576	7	,	,	PUNCT
taxlaw-2826	576	8	gerald	gerald	PROPN
taxlaw-2826	576	9	wedig	wedig	PROPN
taxlaw-2826	576	10	,	,	PUNCT
taxlaw-2826	576	11	and	and	CCONJ
taxlaw-2826	576	12	mahmud	mahmud	PROPN
taxlaw-2826	576	13	hassan	hassan	PROPN
taxlaw-2826	576	14	argued	argue	VERB
taxlaw-2826	576	15	that	that	SCONJ
taxlaw-2826	576	16	20	20	NUM
taxlaw-2826	576	17	%	%	NOUN
taxlaw-2826	576	18	to	to	PART
taxlaw-2826	576	19	40	40	NUM
taxlaw-2826	576	20	%	%	NOUN
taxlaw-2826	576	21	of	of	ADP
taxlaw-2826	576	22	nonprofit	nonprofit	ADJ
taxlaw-2826	576	23	hospitals	hospital	NOUN
taxlaw-2826	576	24	provided	provide	VERB
taxlaw-2826	576	25	insufficient	insufficient	ADJ
taxlaw-2826	576	26	uncompensated	uncompensated	ADJ
taxlaw-2826	576	27	care	care	NOUN
taxlaw-2826	576	28	relative	relative	ADJ
taxlaw-2826	576	29	to	to	ADP
taxlaw-2826	576	30	a	a	DET
taxlaw-2826	576	31	forprofit	forprofit	NOUN
taxlaw-2826	576	32	benchmark	benchmark	NOUN
taxlaw-2826	576	33	.	.	PUNCT
taxlaw-2826	577	1	122	122	NUM
taxlaw-2826	577	2	human	human	ADJ
taxlaw-2826	577	3	ecologist	ecologist	NOUN
taxlaw-2826	577	4	sean	sean	PROPN
taxlaw-2826	577	5	nicholson	nicholson	PROPN
taxlaw-2826	577	6	and	and	CCONJ
taxlaw-2826	577	7	his	his	PRON
taxlaw-2826	577	8	collaborators	collaborator	NOUN
taxlaw-2826	577	9	reached	reach	VERB
taxlaw-2826	577	10	consistent	consistent	ADJ
taxlaw-2826	577	11	conclusions	conclusion	NOUN
taxlaw-2826	577	12	,	,	PUNCT
taxlaw-2826	577	13	123	123	NUM
taxlaw-2826	577	14	as	as	SCONJ
taxlaw-2826	577	15	did	do	VERB
taxlaw-2826	577	16	economists	economist	NOUN
taxlaw-2826	577	17	edward	edward	PROPN
taxlaw-2826	577	18	norton	norton	PROPN
taxlaw-2826	577	19	and	and	CCONJ
taxlaw-2826	577	20	douglas	douglas	PROPN
taxlaw-2826	577	21	staiger	staiger	PROPN
taxlaw-2826	577	22	,	,	PUNCT
taxlaw-2826	577	23	124	124	NUM
taxlaw-2826	577	24	as	as	ADV
taxlaw-2826	577	25	well	well	ADV
taxlaw-2826	577	26	as	as	ADP
taxlaw-2826	577	27	health	health	NOUN
taxlaw-2826	577	28	researcher	researcher	NOUN
taxlaw-2826	577	29	janet	janet	PROPN
taxlaw-2826	577	30	sutton	sutton	PROPN
taxlaw-2826	577	31	and	and	CCONJ
taxlaw-2826	577	32	her	her	PRON
taxlaw-2826	577	33	team	team	NOUN
taxlaw-2826	577	34	.	.	PUNCT
taxlaw-2826	578	1	125	125	NUM
taxlaw-2826	578	2	other	other	ADJ
taxlaw-2826	578	3	scholars	scholar	NOUN
taxlaw-2826	578	4	assessed	assess	VERB
taxlaw-2826	578	5	tax	tax	NOUN
taxlaw-2826	578	6	-	-	PUNCT
taxlaw-2826	578	7	exempt	exempt	ADJ
taxlaw-2826	578	8	hospitals	hospital	NOUN
taxlaw-2826	578	9	’	'	PUNCT
taxlaw-2826	578	10	community	community	NOUN
taxlaw-2826	578	11	benefits	benefit	NOUN
taxlaw-2826	578	12	by	by	ADP
taxlaw-2826	578	13	evaluating	evaluate	VERB
taxlaw-2826	578	14	whether	whether	SCONJ
taxlaw-2826	578	15	tax	tax	NOUN
taxlaw-2826	578	16	-	-	PUNCT
taxlaw-2826	578	17	exempt	exempt	ADJ
taxlaw-2826	578	18	hospitals	hospital	NOUN
taxlaw-2826	578	19	provide	provide	VERB
taxlaw-2826	578	20	access	access	NOUN
taxlaw-2826	578	21	to	to	ADP
taxlaw-2826	578	22	services	service	NOUN
taxlaw-2826	578	23	that	that	SCONJ
taxlaw-2826	578	24	for	for	ADP
taxlaw-2826	578	25	-	-	PUNCT
taxlaw-2826	578	26	profit	profit	NOUN
taxlaw-2826	578	27	hospitals	hospital	NOUN
taxlaw-2826	578	28	do	do	VERB
taxlaw-2826	578	29	not	not	PART
taxlaw-2826	578	30	.	.	PUNCT
taxlaw-2826	579	1	in	in	ADP
taxlaw-2826	579	2	a	a	DET
taxlaw-2826	579	3	series	series	NOUN
taxlaw-2826	579	4	of	of	ADP
taxlaw-2826	579	5	papers	paper	NOUN
taxlaw-2826	579	6	,	,	PUNCT
taxlaw-2826	579	7	legal	legal	ADJ
taxlaw-2826	579	8	scholar	scholar	NOUN
taxlaw-2826	579	9	and	and	CCONJ
taxlaw-2826	579	10	health	health	NOUN
taxlaw-2826	579	11	economist	economist	NOUN
taxlaw-2826	579	12	jill	jill	PROPN
taxlaw-2826	579	13	horwitz	horwitz	PROPN
taxlaw-2826	579	14	found	find	VERB
taxlaw-2826	579	15	that	that	SCONJ
taxlaw-2826	579	16	nonprofit	nonprofit	ADJ
taxlaw-2826	579	17	hospitals	hospital	NOUN
taxlaw-2826	579	18	are	be	AUX
taxlaw-2826	579	19	particularly	particularly	ADV
taxlaw-2826	579	20	likely	likely	ADJ
taxlaw-2826	579	21	to	to	PART
taxlaw-2826	579	22	provide	provide	VERB
taxlaw-2826	579	23	less	less	ADV
taxlaw-2826	579	24	profitable	profitable	ADJ
taxlaw-2826	579	25	health	health	NOUN
taxlaw-2826	579	26	services	service	NOUN
taxlaw-2826	579	27	,	,	PUNCT
taxlaw-2826	579	28	including	include	VERB
taxlaw-2826	579	29	many	many	ADJ
taxlaw-2826	579	30	,	,	PUNCT
taxlaw-2826	579	31	like	like	ADP
taxlaw-2826	579	32	mental	mental	ADJ
taxlaw-2826	579	33	health	health	NOUN
taxlaw-2826	579	34	services	service	NOUN
taxlaw-2826	579	35	,	,	PUNCT
taxlaw-2826	579	36	that	that	SCONJ
taxlaw-2826	579	37	communities	community	NOUN
taxlaw-2826	579	38	may	may	AUX
taxlaw-2826	579	39	desperately	desperately	ADV
taxlaw-2826	579	40	need	need	VERB
taxlaw-2826	579	41	.	.	PUNCT
taxlaw-2826	580	1	126	126	NUM
taxlaw-2826	580	2	in	in	ADP
taxlaw-2826	580	3	another	another	DET
taxlaw-2826	580	4	study	study	NOUN
taxlaw-2826	580	5	,	,	PUNCT
taxlaw-2826	580	6	business	business	NOUN
taxlaw-2826	580	7	school	school	NOUN
taxlaw-2826	580	8	professor	professor	NOUN
taxlaw-2826	580	9	regina	regina	PROPN
taxlaw-2826	580	10	herzlinger	herzlinger	PROPN
taxlaw-2826	580	11	and	and	CCONJ
taxlaw-2826	580	12	economist	economist	NOUN
taxlaw-2826	580	13	william	william	PROPN
taxlaw-2826	580	14	krasker	krasker	PROPN
taxlaw-2826	580	15	found	find	VERB
taxlaw-2826	580	16	that	that	SCONJ
taxlaw-2826	580	17	,	,	PUNCT
taxlaw-2826	580	18	in	in	ADP
taxlaw-2826	580	19	terms	term	NOUN
taxlaw-2826	580	20	of	of	ADP
taxlaw-2826	580	21	the	the	DET
taxlaw-2826	580	22	scope	scope	NOUN
taxlaw-2826	580	23	of	of	ADP
taxlaw-2826	580	24	hospital	hospital	NOUN
taxlaw-2826	580	25	services	service	NOUN
taxlaw-2826	580	26	,	,	PUNCT
taxlaw-2826	580	27	the	the	DET
taxlaw-2826	580	28	number	number	NOUN
taxlaw-2826	580	29	of	of	ADP
taxlaw-2826	580	30	emergency	emergency	NOUN
taxlaw-2826	580	31	room	room	NOUN
taxlaw-2826	580	32	visits	visit	NOUN
taxlaw-2826	580	33	and	and	CCONJ
taxlaw-2826	580	34	participation	participation	NOUN
taxlaw-2826	580	35	in	in	ADP
taxlaw-2826	580	36	health	health	NOUN
taxlaw-2826	580	37	professions	profession	NOUN
taxlaw-2826	580	38	education	education	NOUN
taxlaw-2826	580	39	,	,	PUNCT
taxlaw-2826	580	40	nonprofit	nonprofit	ADJ
taxlaw-2826	580	41	hospitals	hospital	NOUN
taxlaw-2826	580	42	were	be	AUX
taxlaw-2826	580	43	not	not	PART
taxlaw-2826	580	44	generally	generally	ADV
taxlaw-2826	580	45	different	different	ADJ
taxlaw-2826	580	46	from	from	ADP
taxlaw-2826	580	47	for	for	ADP
taxlaw-2826	580	48	-	-	PUNCT
taxlaw-2826	580	49	profit	profit	NOUN
taxlaw-2826	580	50	hospitals	hospital	NOUN
taxlaw-2826	580	51	.	.	PUNCT
taxlaw-2826	581	1	127	127	NUM
taxlaw-2826	581	2	in	in	ADP
taxlaw-2826	581	3	a	a	DET
taxlaw-2826	581	4	similar	similar	ADJ
taxlaw-2826	581	5	study	study	NOUN
taxlaw-2826	581	6	,	,	PUNCT
taxlaw-2826	581	7	however	however	ADV
taxlaw-2826	581	8	,	,	PUNCT
taxlaw-2826	581	9	health	health	NOUN
taxlaw-2826	581	10	policy	policy	NOUN
taxlaw-2826	581	11	scholars	scholar	NOUN
taxlaw-2826	581	12	barbara	barbara	PROPN
taxlaw-2826	581	13	arrington	arrington	PROPN
taxlaw-2826	581	14	and	and	CCONJ
taxlaw-2826	581	15	cynthia	cynthia	PROPN
taxlaw-2826	581	16	haddock	haddock	PROPN
taxlaw-2826	581	17	reached	reach	VERB
taxlaw-2826	581	18	the	the	DET
taxlaw-2826	581	19	opposite	opposite	ADJ
taxlaw-2826	581	20	result	result	NOUN
taxlaw-2826	581	21	.	.	PUNCT
taxlaw-2826	582	1	128	128	NUM
taxlaw-2826	582	2	a	a	DET
taxlaw-2826	582	3	few	few	ADJ
taxlaw-2826	582	4	studies	study	NOUN
taxlaw-2826	582	5	have	have	AUX
taxlaw-2826	582	6	attempted	attempt	VERB
taxlaw-2826	582	7	to	to	PART
taxlaw-2826	582	8	use	use	VERB
taxlaw-2826	582	9	state	state	NOUN
taxlaw-2826	582	10	-	-	PUNCT
taxlaw-2826	582	11	level	level	NOUN
taxlaw-2826	582	12	or	or	CCONJ
taxlaw-2826	582	13	other	other	ADJ
taxlaw-2826	582	14	limited	limited	ADJ
taxlaw-2826	582	15	datasets	dataset	NOUN
taxlaw-2826	582	16	to	to	PART
taxlaw-2826	582	17	determine	determine	VERB
taxlaw-2826	582	18	why	why	SCONJ
taxlaw-2826	582	19	some	some	DET
taxlaw-2826	582	20	tax	tax	NOUN
taxlaw-2826	582	21	-	-	PUNCT
taxlaw-2826	582	22	exempt	exempt	ADJ
taxlaw-2826	582	23	hospitals	hospital	NOUN
taxlaw-2826	582	24	provide	provide	VERB
taxlaw-2826	582	25	more	more	ADJ
taxlaw-2826	582	26	community	community	NOUN
taxlaw-2826	582	27	benefits	benefit	NOUN
taxlaw-2826	582	28	than	than	ADP
taxlaw-2826	582	29	others	other	NOUN
taxlaw-2826	582	30	.	.	PUNCT
taxlaw-2826	583	1	for	for	ADP
taxlaw-2826	583	2	example	example	NOUN
taxlaw-2826	583	3	,	,	PUNCT
taxlaw-2826	583	4	health	health	NOUN
taxlaw-2826	583	5	administration	administration	NOUN
taxlaw-2826	583	6	scholars	scholar	NOUN
taxlaw-2826	583	7	alva	alva	PROPN
taxlaw-2826	583	8	o.	o.	PROPN
taxlaw-2826	583	9	ferdinand	ferdinand	PROPN
taxlaw-2826	583	10	,	,	PUNCT
taxlaw-2826	583	11	josué	josué	PROPN
taxlaw-2826	583	12	patien	patien	PROPN
taxlaw-2826	583	13	epané	epané	VERB
taxlaw-2826	583	14	,	,	PUNCT
taxlaw-2826	583	15	and	and	CCONJ
taxlaw-2826	583	16	119	119	NUM
taxlaw-2826	583	17	cong	cong	NOUN
taxlaw-2826	583	18	.	.	PUNCT
taxlaw-2826	584	1	budget	budget	NOUN
taxlaw-2826	584	2	office	office	PROPN
taxlaw-2826	584	3	,	,	PUNCT
taxlaw-2826	584	4	pub	pub	NOUN
taxlaw-2826	584	5	.	.	PUNCT
taxlaw-2826	585	1	no	no	INTJ
taxlaw-2826	585	2	.	.	NOUN
taxlaw-2826	586	1	2707	2707	NUM
taxlaw-2826	586	2	,	,	PUNCT
taxlaw-2826	586	3	nonprofit	nonprofit	ADJ
taxlaw-2826	586	4	hospitals	hospital	NOUN
taxlaw-2826	586	5	and	and	CCONJ
taxlaw-2826	586	6	the	the	DET
taxlaw-2826	586	7	provision	provision	NOUN
taxlaw-2826	586	8	of	of	ADP
taxlaw-2826	586	9	community	community	NOUN
taxlaw-2826	586	10	benefits	benefit	NOUN
taxlaw-2826	586	11	,	,	PUNCT
taxlaw-2826	586	12	(	(	PUNCT
taxlaw-2826	586	13	2006	2006	NUM
taxlaw-2826	586	14	)	)	PUNCT
taxlaw-2826	586	15	,	,	PUNCT
taxlaw-2826	587	1	available	available	ADJ
taxlaw-2826	587	2	at	at	ADP
taxlaw-2826	587	3	http://www.cbo.gov/sites/default/files/cbofiles/ftpdocs/76xx/doc7695/12-06-nonprofit.pdf	http://www.cbo.gov/sites/default/files/cbofiles/ftpdocs/76xx/doc7695/12-06-nonprofit.pdf	PROPN
taxlaw-2826	587	4	.	.	PUNCT
taxlaw-2826	588	1	120	120	NUM
taxlaw-2826	588	2	kenneth	kenneth	PROPN
taxlaw-2826	588	3	e.	e.	PROPN
taxlaw-2826	588	4	thorpe	thorpe	PROPN
taxlaw-2826	588	5	et	et	PROPN
taxlaw-2826	588	6	al	al	PROPN
taxlaw-2826	588	7	.	.	PROPN
taxlaw-2826	588	8	,	,	PUNCT
taxlaw-2826	588	9	the	the	DET
taxlaw-2826	588	10	impact	impact	NOUN
taxlaw-2826	588	11	of	of	ADP
taxlaw-2826	588	12	hmos	hmos	PROPN
taxlaw-2826	588	13	on	on	ADP
taxlaw-2826	588	14	hospital	hospital	NOUN
taxlaw-2826	588	15	-	-	PUNCT
taxlaw-2826	588	16	based	base	VERB
taxlaw-2826	588	17	uncompensated	uncompensated	ADJ
taxlaw-2826	588	18	care	care	NOUN
taxlaw-2826	588	19	,	,	PUNCT
taxlaw-2826	588	20	26	26	NUM
taxlaw-2826	588	21	j.	j.	PROPN
taxlaw-2826	588	22	health	health	PROPN
taxlaw-2826	588	23	pol	pol	PROPN
taxlaw-2826	588	24	.	.	PUNCT
taxlaw-2826	588	25	,	,	PUNCT
taxlaw-2826	588	26	pol’y	pol’y	NOUN
taxlaw-2826	588	27	&	&	CCONJ
taxlaw-2826	588	28	law	law	PROPN
taxlaw-2826	588	29	543	543	NUM
taxlaw-2826	588	30	(	(	PUNCT
taxlaw-2826	588	31	2001	2001	NUM
taxlaw-2826	588	32	)	)	PUNCT
taxlaw-2826	588	33	.	.	PUNCT
taxlaw-2826	589	1	121	121	NUM
taxlaw-2826	589	2	helen	helen	PROPN
taxlaw-2826	589	3	schneider	schneider	PROPN
taxlaw-2826	589	4	,	,	PUNCT
taxlaw-2826	589	5	paying	pay	VERB
taxlaw-2826	589	6	their	their	PRON
taxlaw-2826	589	7	way	way	NOUN
taxlaw-2826	589	8	?	?	PUNCT
taxlaw-2826	590	1	do	do	AUX
taxlaw-2826	590	2	nonprofit	nonprofit	ADJ
taxlaw-2826	590	3	hospitals	hospital	NOUN
taxlaw-2826	590	4	justify	justify	VERB
taxlaw-2826	590	5	their	their	PRON
taxlaw-2826	590	6	favorable	favorable	ADJ
taxlaw-2826	590	7	tax	tax	NOUN
taxlaw-2826	590	8	treatment	treatment	NOUN
taxlaw-2826	590	9	?	?	PUNCT
taxlaw-2826	590	10	,	,	PUNCT
taxlaw-2826	590	11	44	44	NUM
taxlaw-2826	590	12	inquiry	inquiry	NOUN
taxlaw-2826	590	13	187	187	NUM
taxlaw-2826	590	14	(	(	PUNCT
taxlaw-2826	590	15	2007	2007	NUM
taxlaw-2826	590	16	)	)	PUNCT
taxlaw-2826	590	17	.	.	PUNCT
taxlaw-2826	591	1	122	122	NUM
taxlaw-2826	591	2	michael	michael	PROPN
taxlaw-2826	591	3	a.	a.	PROPN
taxlaw-2826	591	4	morrisey	morrisey	PROPN
taxlaw-2826	591	5	et	et	PROPN
taxlaw-2826	591	6	al	al	PROPN
taxlaw-2826	591	7	.	.	PROPN
taxlaw-2826	591	8	,	,	PUNCT
taxlaw-2826	591	9	do	do	AUX
taxlaw-2826	591	10	nonprofit	nonprofit	ADJ
taxlaw-2826	591	11	hospitals	hospital	NOUN
taxlaw-2826	591	12	pay	pay	VERB
taxlaw-2826	591	13	their	their	PRON
taxlaw-2826	591	14	way	way	NOUN
taxlaw-2826	591	15	?	?	PUNCT
taxlaw-2826	592	1	,	,	PUNCT
taxlaw-2826	592	2	15	15	NUM
taxlaw-2826	592	3	health	health	NOUN
taxlaw-2826	592	4	aff	aff	NOUN
taxlaw-2826	592	5	.	.	PUNCT
taxlaw-2826	593	1	132	132	NUM
taxlaw-2826	593	2	(	(	PUNCT
taxlaw-2826	593	3	1996	1996	NUM
taxlaw-2826	593	4	)	)	PUNCT
taxlaw-2826	593	5	.	.	PUNCT
taxlaw-2826	594	1	123	123	NUM
taxlaw-2826	594	2	sean	sean	PROPN
taxlaw-2826	594	3	nicholson	nicholson	PROPN
taxlaw-2826	594	4	et	et	PROPN
taxlaw-2826	594	5	al	al	PROPN
taxlaw-2826	594	6	.	.	PROPN
taxlaw-2826	594	7	,	,	PUNCT
taxlaw-2826	594	8	measuring	measure	VERB
taxlaw-2826	594	9	community	community	NOUN
taxlaw-2826	594	10	benefits	benefit	NOUN
taxlaw-2826	594	11	provided	provide	VERB
taxlaw-2826	594	12	by	by	ADP
taxlaw-2826	594	13	for	for	ADP
taxlaw-2826	594	14	-	-	PUNCT
taxlaw-2826	594	15	profit	profit	NOUN
taxlaw-2826	594	16	and	and	CCONJ
taxlaw-2826	594	17	nonprofit	nonprofit	ADJ
taxlaw-2826	594	18	hospitals	hospital	NOUN
taxlaw-2826	594	19	,	,	PUNCT
taxlaw-2826	594	20	19	19	NUM
taxlaw-2826	594	21	health	health	NOUN
taxlaw-2826	594	22	aff	aff	NOUN
taxlaw-2826	594	23	.	.	PUNCT
taxlaw-2826	595	1	168	168	NUM
taxlaw-2826	595	2	(	(	PUNCT
taxlaw-2826	595	3	2000	2000	NUM
taxlaw-2826	595	4	)	)	PUNCT
taxlaw-2826	595	5	.	.	PUNCT
taxlaw-2826	596	1	124	124	NUM
taxlaw-2826	596	2	edward	edward	PROPN
taxlaw-2826	596	3	c.	c.	PROPN
taxlaw-2826	596	4	norton	norton	PROPN
taxlaw-2826	596	5	&	&	CCONJ
taxlaw-2826	596	6	douglas	douglas	PROPN
taxlaw-2826	596	7	o.	o.	PROPN
taxlaw-2826	596	8	staiger	staiger	PROPN
taxlaw-2826	596	9	,	,	PUNCT
taxlaw-2826	596	10	how	how	SCONJ
taxlaw-2826	596	11	hospital	hospital	NOUN
taxlaw-2826	596	12	ownership	ownership	NOUN
taxlaw-2826	596	13	affects	affect	VERB
taxlaw-2826	596	14	access	access	NOUN
taxlaw-2826	596	15	to	to	PART
taxlaw-2826	596	16	care	care	VERB
taxlaw-2826	596	17	for	for	ADP
taxlaw-2826	596	18	the	the	DET
taxlaw-2826	596	19	uninsured	uninsured	ADJ
taxlaw-2826	596	20	,	,	PUNCT
taxlaw-2826	596	21	25	25	NUM
taxlaw-2826	596	22	rand	rand	NOUN
taxlaw-2826	596	23	j.	j.	PROPN
taxlaw-2826	596	24	of	of	ADP
taxlaw-2826	596	25	econ	econ	PROPN
taxlaw-2826	596	26	.	.	PUNCT
taxlaw-2826	597	1	171	171	NUM
taxlaw-2826	597	2	(	(	PUNCT
taxlaw-2826	597	3	1994	1994	NUM
taxlaw-2826	597	4	)	)	PUNCT
taxlaw-2826	597	5	.	.	PUNCT
taxlaw-2826	598	1	125	125	NUM
taxlaw-2826	598	2	janet	janet	PROPN
taxlaw-2826	598	3	p.	p.	PROPN
taxlaw-2826	598	4	sutton	sutton	PROPN
taxlaw-2826	598	5	et	et	PROPN
taxlaw-2826	598	6	al	al	PROPN
taxlaw-2826	598	7	.	.	PROPN
taxlaw-2826	598	8	,	,	PUNCT
taxlaw-2826	598	9	the	the	DET
taxlaw-2826	598	10	role	role	NOUN
taxlaw-2826	598	11	of	of	ADP
taxlaw-2826	598	12	private	private	ADJ
taxlaw-2826	598	13	hospitals	hospital	NOUN
taxlaw-2826	598	14	in	in	ADP
taxlaw-2826	598	15	the	the	DET
taxlaw-2826	598	16	california	california	PROPN
taxlaw-2826	598	17	healthcare	healthcare	PROPN
taxlaw-2826	598	18	safety	safety	PROPN
taxlaw-2826	598	19	net	net	NOUN
taxlaw-2826	598	20	:	:	PUNCT
taxlaw-2826	598	21	a	a	DET
taxlaw-2826	598	22	comparison	comparison	NOUN
taxlaw-2826	598	23	of	of	ADP
taxlaw-2826	598	24	charitable	charitable	ADJ
taxlaw-2826	598	25	contributions	contribution	NOUN
taxlaw-2826	598	26	reported	report	VERB
taxlaw-2826	598	27	by	by	ADP
taxlaw-2826	598	28	the	the	DET
taxlaw-2826	598	29	for	for	ADP
taxlaw-2826	598	30	-	-	PUNCT
taxlaw-2826	598	31	profit	profit	NOUN
taxlaw-2826	598	32	and	and	CCONJ
taxlaw-2826	598	33	non	non	ADJ
taxlaw-2826	598	34	-	-	ADJ
taxlaw-2826	598	35	profit	profit	ADJ
taxlaw-2826	598	36	hospitals	hospital	NOUN
taxlaw-2826	598	37	in	in	ADP
taxlaw-2826	598	38	1998	1998	NUM
taxlaw-2826	598	39	,	,	PUNCT
taxlaw-2826	598	40	2	2	NUM
taxlaw-2826	598	41	pub	pub	NOUN
taxlaw-2826	598	42	.	.	PUNCT
taxlaw-2826	599	1	pol’y	pol’y	NOUN
taxlaw-2826	599	2	brief	brief	ADJ
taxlaw-2826	599	3	h	h	PROPN
taxlaw-2826	599	4	series	series	NOUN
taxlaw-2826	599	5	6	6	NUM
taxlaw-2826	599	6	(	(	PUNCT
taxlaw-2826	599	7	2002	2002	NUM
taxlaw-2826	599	8	)	)	PUNCT
taxlaw-2826	599	9	.	.	PUNCT
taxlaw-2826	600	1	126	126	NUM
taxlaw-2826	600	2	see	see	VERB
taxlaw-2826	600	3	generally	generally	ADV
taxlaw-2826	600	4	jill	jill	PROPN
taxlaw-2826	600	5	r.	r.	PROPN
taxlaw-2826	600	6	horwitz	horwitz	PROPN
taxlaw-2826	600	7	&	&	CCONJ
taxlaw-2826	600	8	austin	austin	PROPN
taxlaw-2826	600	9	nichols	nichols	PROPN
taxlaw-2826	600	10	,	,	PUNCT
taxlaw-2826	600	11	what	what	PRON
taxlaw-2826	600	12	do	do	AUX
taxlaw-2826	600	13	nonprofits	nonprofit	NOUN
taxlaw-2826	600	14	maximize	maximize	VERB
taxlaw-2826	600	15	?	?	PUNCT
taxlaw-2826	601	1	nonprofit	nonprofit	ADJ
taxlaw-2826	601	2	hospital	hospital	NOUN
taxlaw-2826	601	3	service	service	NOUN
taxlaw-2826	601	4	provision	provision	NOUN
taxlaw-2826	601	5	and	and	CCONJ
taxlaw-2826	601	6	market	market	NOUN
taxlaw-2826	601	7	ownership	ownership	NOUN
taxlaw-2826	601	8	mix	mix	NOUN
taxlaw-2826	601	9	,	,	PUNCT
taxlaw-2826	601	10	(	(	PUNCT
taxlaw-2826	601	11	nat’l	nat’l	PROPN
taxlaw-2826	601	12	bureau	bureau	PROPN
taxlaw-2826	601	13	of	of	ADP
taxlaw-2826	601	14	econ	econ	PROPN
taxlaw-2826	601	15	.	.	PUNCT
taxlaw-2826	602	1	research	research	PROPN
taxlaw-2826	602	2	,	,	PUNCT
taxlaw-2826	602	3	working	work	VERB
taxlaw-2826	602	4	paper	paper	NOUN
taxlaw-2826	602	5	no	no	INTJ
taxlaw-2826	602	6	.	.	PROPN
taxlaw-2826	602	7	13246	13246	NUM
taxlaw-2826	602	8	,	,	PUNCT
taxlaw-2826	602	9	2007	2007	NUM
taxlaw-2826	602	10	)	)	PUNCT
taxlaw-2826	602	11	,	,	PUNCT
taxlaw-2826	602	12	available	available	ADJ
taxlaw-2826	602	13	at	at	ADP
taxlaw-2826	602	14	http://www.nber.org/papers/w13246.pdf	http://www.nber.org/papers/w13246.pdf	PROPN
taxlaw-2826	602	15	;	;	PUNCT
taxlaw-2826	602	16	jill	jill	PROPN
taxlaw-2826	602	17	r.	r.	PROPN
taxlaw-2826	602	18	horwitz	horwitz	PROPN
taxlaw-2826	602	19	,	,	PUNCT
taxlaw-2826	602	20	does	do	VERB
taxlaw-2826	602	21	corporate	corporate	ADJ
taxlaw-2826	602	22	ownership	ownership	NOUN
taxlaw-2826	602	23	matter	matter	NOUN
taxlaw-2826	602	24	?	?	PUNCT
taxlaw-2826	603	1	service	service	NOUN
taxlaw-2826	603	2	provision	provision	NOUN
taxlaw-2826	603	3	in	in	ADP
taxlaw-2826	603	4	the	the	DET
taxlaw-2826	603	5	hospital	hospital	NOUN
taxlaw-2826	603	6	industry	industry	NOUN
taxlaw-2826	603	7	,	,	PUNCT
taxlaw-2826	603	8	(	(	PUNCT
taxlaw-2826	603	9	nat’l	nat’l	PROPN
taxlaw-2826	603	10	bureau	bureau	PROPN
taxlaw-2826	603	11	of	of	ADP
taxlaw-2826	603	12	econ	econ	PROPN
taxlaw-2826	603	13	.	.	PUNCT
taxlaw-2826	604	1	research	research	PROPN
taxlaw-2826	604	2	,	,	PUNCT
taxlaw-2826	604	3	working	work	VERB
taxlaw-2826	604	4	paper	paper	NOUN
taxlaw-2826	604	5	no	no	INTJ
taxlaw-2826	604	6	.	.	PROPN
taxlaw-2826	604	7	11376	11376	NUM
taxlaw-2826	604	8	,	,	PUNCT
taxlaw-2826	604	9	2005	2005	NUM
taxlaw-2826	604	10	)	)	PUNCT
taxlaw-2826	604	11	,	,	PUNCT
taxlaw-2826	604	12	available	available	ADJ
taxlaw-2826	604	13	at	at	ADP
taxlaw-2826	604	14	http://www.nber.org/papers/w11376.pdf	http://www.nber.org/papers/w11376.pdf	PROPN
taxlaw-2826	604	15	;	;	PUNCT
taxlaw-2826	604	16	jill	jill	PROPN
taxlaw-2826	604	17	r.	r.	PROPN
taxlaw-2826	604	18	horwitz	horwitz	PROPN
taxlaw-2826	604	19	,	,	PUNCT
taxlaw-2826	604	20	nonprofit	nonprofit	ADJ
taxlaw-2826	604	21	ownership	ownership	NOUN
taxlaw-2826	604	22	,	,	PUNCT
taxlaw-2826	604	23	private	private	ADJ
taxlaw-2826	604	24	property	property	NOUN
taxlaw-2826	604	25	,	,	PUNCT
taxlaw-2826	604	26	and	and	CCONJ
taxlaw-2826	604	27	public	public	ADJ
taxlaw-2826	604	28	accountability	accountability	NOUN
taxlaw-2826	604	29	,	,	PUNCT
taxlaw-2826	604	30	25	25	NUM
taxlaw-2826	604	31	health	health	NOUN
taxlaw-2826	604	32	aff.w308	aff.w308	PROPN
taxlaw-2826	604	33	(	(	PUNCT
taxlaw-2826	604	34	2006	2006	NUM
taxlaw-2826	604	35	)	)	PUNCT
taxlaw-2826	604	36	;	;	PUNCT
taxlaw-2826	604	37	jill	jill	PROPN
taxlaw-2826	604	38	r.	r.	PROPN
taxlaw-2826	604	39	horwitz	horwitz	PROPN
taxlaw-2826	604	40	,	,	PUNCT
taxlaw-2826	604	41	why	why	SCONJ
taxlaw-2826	604	42	we	we	PRON
taxlaw-2826	604	43	need	need	VERB
taxlaw-2826	604	44	the	the	DET
taxlaw-2826	604	45	independent	independent	ADJ
taxlaw-2826	604	46	sector	sector	NOUN
taxlaw-2826	604	47	:	:	PUNCT
taxlaw-2826	604	48	the	the	DET
taxlaw-2826	604	49	behavior	behavior	NOUN
taxlaw-2826	604	50	,	,	PUNCT
taxlaw-2826	604	51	law	law	NOUN
taxlaw-2826	604	52	,	,	PUNCT
taxlaw-2826	604	53	and	and	CCONJ
taxlaw-2826	604	54	ethics	ethic	NOUN
taxlaw-2826	604	55	of	of	ADP
taxlaw-2826	604	56	not	not	PART
taxlaw-2826	604	57	-	-	PUNCT
taxlaw-2826	604	58	for	for	ADP
taxlaw-2826	604	59	-	-	PUNCT
taxlaw-2826	604	60	profit	profit	NOUN
taxlaw-2826	604	61	hospitals	hospital	NOUN
taxlaw-2826	604	62	,	,	PUNCT
taxlaw-2826	604	63	50	50	NUM
taxlaw-2826	604	64	ucla	ucla	NOUN
taxlaw-2826	604	65	l.	l.	PROPN
taxlaw-2826	604	66	rev	rev	PROPN
taxlaw-2826	604	67	.	.	PROPN
taxlaw-2826	604	68	1345	1345	NUM
taxlaw-2826	604	69	(	(	PUNCT
taxlaw-2826	604	70	2003	2003	NUM
taxlaw-2826	604	71	)	)	PUNCT
taxlaw-2826	604	72	.	.	PUNCT
taxlaw-2826	605	1	127	127	NUM
taxlaw-2826	605	2	regina	regina	PROPN
taxlaw-2826	605	3	e.	e.	PROPN
taxlaw-2826	605	4	herzlinger	herzlinger	PROPN
taxlaw-2826	605	5	&	&	CCONJ
taxlaw-2826	605	6	william	william	PROPN
taxlaw-2826	605	7	s.	s.	PROPN
taxlaw-2826	605	8	krasker	krasker	PROPN
taxlaw-2826	605	9	,	,	PUNCT
taxlaw-2826	605	10	who	who	PRON
taxlaw-2826	605	11	profits	profit	VERB
taxlaw-2826	605	12	from	from	ADP
taxlaw-2826	605	13	nonprofits	nonprofit	NOUN
taxlaw-2826	605	14	?	?	PUNCT
taxlaw-2826	605	15	,	,	PUNCT
taxlaw-2826	605	16	harv	harv	PROPN
taxlaw-2826	605	17	.	.	PUNCT
taxlaw-2826	606	1	bus	bus	NOUN
taxlaw-2826	606	2	.	.	PUNCT
taxlaw-2826	607	1	rev	rev	PROPN
taxlaw-2826	607	2	.	.	PROPN
taxlaw-2826	607	3	,	,	PUNCT
taxlaw-2826	607	4	jan.-feb	jan.-feb	PROPN
taxlaw-2826	607	5	.	.	PROPN
taxlaw-2826	607	6	1987	1987	NUM
taxlaw-2826	607	7	,	,	PUNCT
taxlaw-2826	607	8	at	at	ADP
taxlaw-2826	607	9	93	93	NUM
taxlaw-2826	607	10	.	.	PUNCT
taxlaw-2826	608	1	128	128	NUM
taxlaw-2826	608	2	barbara	barbara	PROPN
taxlaw-2826	608	3	arrington	arrington	PROPN
taxlaw-2826	608	4	&	&	CCONJ
taxlaw-2826	608	5	cynthia	cynthia	PROPN
taxlaw-2826	608	6	carter	carter	PROPN
taxlaw-2826	608	7	haddock	haddock	PROPN
taxlaw-2826	608	8	,	,	PUNCT
taxlaw-2826	608	9	who	who	PRON
taxlaw-2826	608	10	really	really	ADV
taxlaw-2826	608	11	profits	profit	VERB
taxlaw-2826	608	12	from	from	ADP
taxlaw-2826	608	13	not	not	PART
taxlaw-2826	608	14	-	-	PUNCT
taxlaw-2826	608	15	for	for	ADP
taxlaw-2826	608	16	-	-	PUNCT
taxlaw-2826	608	17	profits	profit	NOUN
taxlaw-2826	608	18	?	?	PUNCT
taxlaw-2826	608	19	,	,	PUNCT
taxlaw-2826	608	20	25	25	NUM
taxlaw-2826	608	21	health	health	NOUN
taxlaw-2826	608	22	services	service	NOUN
taxlaw-2826	608	23	res	re	NOUN
taxlaw-2826	608	24	.	.	PUNCT
taxlaw-2826	608	25	291	291	NUM
taxlaw-2826	608	26	(	(	PUNCT
taxlaw-2826	608	27	1990	1990	NUM
taxlaw-2826	608	28	)	)	PUNCT
taxlaw-2826	608	29	.	.	PUNCT
taxlaw-2826	609	1	2014	2014	NUM
taxlaw-2826	609	2	]	]	PUNCT
taxlaw-2826	609	3	tax	tax	NOUN
taxlaw-2826	609	4	-	-	PUNCT
taxlaw-2826	609	5	exempt	exempt	ADJ
taxlaw-2826	609	6	hospitals	hospital	NOUN
taxlaw-2826	609	7	and	and	CCONJ
taxlaw-2826	609	8	their	their	PRON
taxlaw-2826	609	9	communities	community	NOUN
taxlaw-2826	609	10	53	53	NUM
taxlaw-2826	609	11	nir	nir	PROPN
taxlaw-2826	609	12	menachemi	menachemi	NOUN
taxlaw-2826	609	13	relied	rely	VERB
taxlaw-2826	609	14	on	on	ADP
taxlaw-2826	609	15	american	american	PROPN
taxlaw-2826	609	16	hospital	hospital	PROPN
taxlaw-2826	609	17	association	association	PROPN
taxlaw-2826	609	18	survey	survey	NOUN
taxlaw-2826	609	19	data	datum	NOUN
taxlaw-2826	609	20	to	to	PART
taxlaw-2826	609	21	argue	argue	VERB
taxlaw-2826	609	22	that	that	SCONJ
taxlaw-2826	609	23	religious	religious	ADJ
taxlaw-2826	609	24	hospitals	hospital	NOUN
taxlaw-2826	609	25	engage	engage	VERB
taxlaw-2826	609	26	in	in	ADP
taxlaw-2826	609	27	a	a	DET
taxlaw-2826	609	28	significantly	significantly	ADV
taxlaw-2826	609	29	higher	high	ADJ
taxlaw-2826	609	30	number	number	NOUN
taxlaw-2826	609	31	of	of	ADP
taxlaw-2826	609	32	community	community	NOUN
taxlaw-2826	609	33	-	-	PUNCT
taxlaw-2826	609	34	benefiting	benefit	VERB
taxlaw-2826	609	35	activities	activity	NOUN
taxlaw-2826	609	36	than	than	ADP
taxlaw-2826	609	37	other	other	ADJ
taxlaw-2826	609	38	hospital	hospital	NOUN
taxlaw-2826	609	39	ownership	ownership	NOUN
taxlaw-2826	609	40	types	type	NOUN
taxlaw-2826	609	41	.	.	PUNCT
taxlaw-2826	610	1	129	129	NUM
taxlaw-2826	610	2	this	this	DET
taxlaw-2826	610	3	team	team	NOUN
taxlaw-2826	610	4	also	also	ADV
taxlaw-2826	610	5	found	find	VERB
taxlaw-2826	610	6	that	that	SCONJ
taxlaw-2826	610	7	all	all	DET
taxlaw-2826	610	8	hospitals	hospital	NOUN
taxlaw-2826	610	9	increased	increase	VERB
taxlaw-2826	610	10	their	their	PRON
taxlaw-2826	610	11	average	average	ADJ
taxlaw-2826	610	12	amount	amount	NOUN
taxlaw-2826	610	13	of	of	ADP
taxlaw-2826	610	14	community	community	NOUN
taxlaw-2826	610	15	benefits	benefit	NOUN
taxlaw-2826	610	16	during	during	ADP
taxlaw-2826	610	17	times	time	NOUN
taxlaw-2826	610	18	of	of	ADP
taxlaw-2826	610	19	economic	economic	ADJ
taxlaw-2826	610	20	growth	growth	NOUN
taxlaw-2826	610	21	,	,	PUNCT
taxlaw-2826	610	22	and	and	CCONJ
taxlaw-2826	610	23	that	that	SCONJ
taxlaw-2826	610	24	organizational	organizational	ADJ
taxlaw-2826	610	25	size	size	NOUN
taxlaw-2826	610	26	,	,	PUNCT
taxlaw-2826	610	27	teaching	teaching	NOUN
taxlaw-2826	610	28	facilities	facility	NOUN
taxlaw-2826	610	29	,	,	PUNCT
taxlaw-2826	610	30	and	and	CCONJ
taxlaw-2826	610	31	urban	urban	ADJ
taxlaw-2826	610	32	location	location	NOUN
taxlaw-2826	610	33	were	be	AUX
taxlaw-2826	610	34	all	all	PRON
taxlaw-2826	610	35	associated	associate	VERB
taxlaw-2826	610	36	with	with	ADP
taxlaw-2826	610	37	higher	high	ADJ
taxlaw-2826	610	38	levels	level	NOUN
taxlaw-2826	610	39	of	of	ADP
taxlaw-2826	610	40	community	community	NOUN
taxlaw-2826	610	41	benefits	benefit	NOUN
taxlaw-2826	610	42	.	.	PUNCT
taxlaw-2826	611	1	130	130	NUM
taxlaw-2826	611	2	another	another	DET
taxlaw-2826	611	3	public	public	ADJ
taxlaw-2826	611	4	health	health	NOUN
taxlaw-2826	611	5	team	team	NOUN
taxlaw-2826	611	6	found	find	VERB
taxlaw-2826	611	7	,	,	PUNCT
taxlaw-2826	611	8	also	also	ADV
taxlaw-2826	611	9	using	use	VERB
taxlaw-2826	611	10	american	american	PROPN
taxlaw-2826	611	11	hospital	hospital	PROPN
taxlaw-2826	611	12	association	association	PROPN
taxlaw-2826	611	13	survey	survey	PROPN
taxlaw-2826	611	14	data	datum	NOUN
taxlaw-2826	611	15	,	,	PUNCT
taxlaw-2826	611	16	that	that	SCONJ
taxlaw-2826	611	17	hospitals	hospital	NOUN
taxlaw-2826	611	18	with	with	ADP
taxlaw-2826	611	19	“	"	PUNCT
taxlaw-2826	611	20	community	community	NOUN
taxlaw-2826	611	21	health	health	NOUN
taxlaw-2826	611	22	”	"	PUNCT
taxlaw-2826	611	23	and	and	CCONJ
taxlaw-2826	611	24	“	"	PUNCT
taxlaw-2826	611	25	community	community	NOUN
taxlaw-2826	611	26	-	-	PUNCT
taxlaw-2826	611	27	based	base	VERB
taxlaw-2826	611	28	quality	quality	NOUN
taxlaw-2826	611	29	”	"	PUNCT
taxlaw-2826	611	30	orientations	orientation	NOUN
taxlaw-2826	611	31	,	,	PUNCT
taxlaw-2826	611	32	as	as	SCONJ
taxlaw-2826	611	33	identified	identify	VERB
taxlaw-2826	611	34	through	through	ADP
taxlaw-2826	611	35	features	feature	NOUN
taxlaw-2826	611	36	like	like	ADP
taxlaw-2826	611	37	a	a	DET
taxlaw-2826	611	38	mission	mission	NOUN
taxlaw-2826	611	39	statement	statement	NOUN
taxlaw-2826	611	40	discussing	discuss	VERB
taxlaw-2826	611	41	community	community	NOUN
taxlaw-2826	611	42	issues	issue	NOUN
taxlaw-2826	611	43	,	,	PUNCT
taxlaw-2826	611	44	were	be	AUX
taxlaw-2826	611	45	more	more	ADV
taxlaw-2826	611	46	likely	likely	ADJ
taxlaw-2826	611	47	to	to	PART
taxlaw-2826	611	48	provide	provide	VERB
taxlaw-2826	611	49	community	community	NOUN
taxlaw-2826	611	50	benefits	benefit	NOUN
taxlaw-2826	611	51	than	than	ADP
taxlaw-2826	611	52	hospitals	hospital	NOUN
taxlaw-2826	611	53	without	without	ADP
taxlaw-2826	611	54	these	these	DET
taxlaw-2826	611	55	orientations	orientation	NOUN
taxlaw-2826	611	56	.	.	PUNCT
taxlaw-2826	612	1	131	131	NUM
taxlaw-2826	612	2	a	a	DET
taxlaw-2826	612	3	different	different	ADJ
taxlaw-2826	612	4	study	study	NOUN
taxlaw-2826	612	5	found	find	VERB
taxlaw-2826	612	6	that	that	SCONJ
taxlaw-2826	612	7	community	community	NOUN
taxlaw-2826	612	8	orientation	orientation	NOUN
taxlaw-2826	612	9	itself	itself	PRON
taxlaw-2826	612	10	varied	varied	ADJ
taxlaw-2826	612	11	by	by	ADP
taxlaw-2826	612	12	hospital	hospital	NOUN
taxlaw-2826	612	13	characteristics	characteristic	NOUN
taxlaw-2826	612	14	and	and	CCONJ
taxlaw-2826	612	15	tended	tend	VERB
taxlaw-2826	612	16	to	to	PART
taxlaw-2826	612	17	be	be	AUX
taxlaw-2826	612	18	more	more	ADV
taxlaw-2826	612	19	significant	significant	ADJ
taxlaw-2826	612	20	in	in	ADP
taxlaw-2826	612	21	hospitals	hospital	NOUN
taxlaw-2826	612	22	that	that	PRON
taxlaw-2826	612	23	are	be	AUX
taxlaw-2826	612	24	large	large	ADJ
taxlaw-2826	612	25	,	,	PUNCT
taxlaw-2826	612	26	part	part	NOUN
taxlaw-2826	612	27	of	of	ADP
taxlaw-2826	612	28	a	a	DET
taxlaw-2826	612	29	network	network	NOUN
taxlaw-2826	612	30	of	of	ADP
taxlaw-2826	612	31	hospitals	hospital	NOUN
taxlaw-2826	612	32	,	,	PUNCT
taxlaw-2826	612	33	dependent	dependent	ADJ
taxlaw-2826	612	34	on	on	ADP
taxlaw-2826	612	35	managed	manage	VERB
taxlaw-2826	612	36	care	care	NOUN
taxlaw-2826	612	37	,	,	PUNCT
taxlaw-2826	612	38	and	and	CCONJ
taxlaw-2826	612	39	located	locate	VERB
taxlaw-2826	612	40	in	in	ADP
taxlaw-2826	612	41	communities	community	NOUN
taxlaw-2826	612	42	with	with	ADP
taxlaw-2826	612	43	diffuse	diffuse	NOUN
taxlaw-2826	612	44	community	community	NOUN
taxlaw-2826	612	45	activities	activity	NOUN
taxlaw-2826	612	46	.	.	PUNCT
taxlaw-2826	613	1	132	132	NUM
taxlaw-2826	613	2	in	in	ADP
taxlaw-2826	613	3	a	a	DET
taxlaw-2826	613	4	study	study	NOUN
taxlaw-2826	613	5	with	with	ADP
taxlaw-2826	613	6	significant	significant	ADJ
taxlaw-2826	613	7	policy	policy	NOUN
taxlaw-2826	613	8	implications	implication	NOUN
taxlaw-2826	613	9	,	,	PUNCT
taxlaw-2826	613	10	business	business	NOUN
taxlaw-2826	613	11	school	school	NOUN
taxlaw-2826	613	12	professor	professor	NOUN
taxlaw-2826	613	13	frances	frances	PROPN
taxlaw-2826	613	14	kennedy	kennedy	PROPN
taxlaw-2826	613	15	and	and	CCONJ
taxlaw-2826	613	16	her	her	PRON
taxlaw-2826	613	17	collaborators	collaborator	NOUN
taxlaw-2826	613	18	employed	employ	VERB
taxlaw-2826	613	19	data	datum	NOUN
taxlaw-2826	613	20	from	from	ADP
taxlaw-2826	613	21	texas	texas	PROPN
taxlaw-2826	613	22	to	to	PART
taxlaw-2826	613	23	explore	explore	VERB
taxlaw-2826	613	24	the	the	DET
taxlaw-2826	613	25	impact	impact	NOUN
taxlaw-2826	613	26	of	of	ADP
taxlaw-2826	613	27	a	a	DET
taxlaw-2826	613	28	1993	1993	NUM
taxlaw-2826	613	29	texas	texas	PROPN
taxlaw-2826	613	30	law	law	NOUN
taxlaw-2826	613	31	that	that	PRON
taxlaw-2826	613	32	required	require	VERB
taxlaw-2826	613	33	tax	tax	NOUN
taxlaw-2826	613	34	-	-	PUNCT
taxlaw-2826	613	35	exempt	exempt	ADJ
taxlaw-2826	613	36	hospitals	hospital	NOUN
taxlaw-2826	613	37	to	to	PART
taxlaw-2826	613	38	expend	expend	VERB
taxlaw-2826	613	39	a	a	DET
taxlaw-2826	613	40	fixed	fix	VERB
taxlaw-2826	613	41	level	level	NOUN
taxlaw-2826	613	42	of	of	ADP
taxlaw-2826	613	43	net	net	ADJ
taxlaw-2826	613	44	revenue	revenue	NOUN
taxlaw-2826	613	45	(	(	PUNCT
taxlaw-2826	613	46	generally	generally	ADV
taxlaw-2826	613	47	4	4	NUM
taxlaw-2826	613	48	%	%	NOUN
taxlaw-2826	613	49	)	)	PUNCT
taxlaw-2826	613	50	on	on	ADP
taxlaw-2826	613	51	charity	charity	NOUN
taxlaw-2826	613	52	care	care	NOUN
taxlaw-2826	613	53	to	to	PART
taxlaw-2826	613	54	find	find	VERB
taxlaw-2826	613	55	that	that	SCONJ
taxlaw-2826	613	56	the	the	DET
taxlaw-2826	613	57	law	law	NOUN
taxlaw-2826	613	58	had	have	AUX
taxlaw-2826	613	59	actually	actually	ADV
taxlaw-2826	613	60	led	lead	VERB
taxlaw-2826	613	61	to	to	ADP
taxlaw-2826	613	62	a	a	DET
taxlaw-2826	613	63	decrease	decrease	NOUN
taxlaw-2826	613	64	in	in	ADP
taxlaw-2826	613	65	the	the	DET
taxlaw-2826	613	66	total	total	ADJ
taxlaw-2826	613	67	amount	amount	NOUN
taxlaw-2826	613	68	of	of	ADP
taxlaw-2826	613	69	charity	charity	NOUN
taxlaw-2826	613	70	care	care	NOUN
taxlaw-2826	613	71	provided	provide	VERB
taxlaw-2826	613	72	.	.	PUNCT
taxlaw-2826	614	1	133	133	NUM
taxlaw-2826	614	2	relatedly	relatedly	ADV
taxlaw-2826	614	3	,	,	PUNCT
taxlaw-2826	614	4	using	use	VERB
taxlaw-2826	614	5	american	american	PROPN
taxlaw-2826	614	6	hospital	hospital	PROPN
taxlaw-2826	614	7	association	association	PROPN
taxlaw-2826	614	8	survey	survey	PROPN
taxlaw-2826	614	9	data	data	PROPN
taxlaw-2826	614	10	,	,	PUNCT
taxlaw-2826	614	11	a	a	DET
taxlaw-2826	614	12	team	team	NOUN
taxlaw-2826	614	13	of	of	ADP
taxlaw-2826	614	14	public	public	ADJ
taxlaw-2826	614	15	health	health	NOUN
taxlaw-2826	614	16	researchers	researcher	NOUN
taxlaw-2826	614	17	considered	consider	VERB
taxlaw-2826	614	18	states	state	NOUN
taxlaw-2826	614	19	that	that	PRON
taxlaw-2826	614	20	had	have	AUX
taxlaw-2826	614	21	passed	pass	VERB
taxlaw-2826	614	22	laws	law	NOUN
taxlaw-2826	614	23	governing	govern	VERB
taxlaw-2826	614	24	tax	tax	NOUN
taxlaw-2826	614	25	-	-	PUNCT
taxlaw-2826	614	26	exempt	exempt	ADJ
taxlaw-2826	614	27	hospital	hospital	NOUN
taxlaw-2826	614	28	community	community	NOUN
taxlaw-2826	614	29	benefits	benefit	NOUN
taxlaw-2826	614	30	.	.	PUNCT
taxlaw-2826	615	1	134	134	NUM
taxlaw-2826	615	2	this	this	DET
taxlaw-2826	615	3	study	study	NOUN
taxlaw-2826	615	4	found	find	VERB
taxlaw-2826	615	5	that	that	SCONJ
taxlaw-2826	615	6	,	,	PUNCT
taxlaw-2826	615	7	on	on	ADP
taxlaw-2826	615	8	average	average	ADJ
taxlaw-2826	615	9	,	,	PUNCT
taxlaw-2826	615	10	nonprofit	nonprofit	ADJ
taxlaw-2826	615	11	hospitals	hospital	NOUN
taxlaw-2826	615	12	in	in	ADP
taxlaw-2826	615	13	the	the	DET
taxlaw-2826	615	14	ten	ten	NUM
taxlaw-2826	615	15	states	state	NOUN
taxlaw-2826	615	16	with	with	ADP
taxlaw-2826	615	17	some	some	DET
taxlaw-2826	615	18	type	type	NOUN
taxlaw-2826	615	19	of	of	ADP
taxlaw-2826	615	20	community	community	NOUN
taxlaw-2826	615	21	benefit	benefit	NOUN
taxlaw-2826	615	22	law	law	NOUN
taxlaw-2826	615	23	reported	report	VERB
taxlaw-2826	615	24	significantly	significantly	ADV
taxlaw-2826	615	25	more	more	ADJ
taxlaw-2826	615	26	community	community	NOUN
taxlaw-2826	615	27	health	health	NOUN
taxlaw-2826	615	28	orientation	orientation	NOUN
taxlaw-2826	615	29	activities	activity	NOUN
taxlaw-2826	615	30	than	than	ADP
taxlaw-2826	615	31	nonprofit	nonprofit	ADJ
taxlaw-2826	615	32	hospitals	hospital	NOUN
taxlaw-2826	615	33	in	in	ADP
taxlaw-2826	615	34	the	the	DET
taxlaw-2826	615	35	forty	forty	NUM
taxlaw-2826	615	36	other	other	ADJ
taxlaw-2826	615	37	states	state	NOUN
taxlaw-2826	615	38	.	.	PUNCT
taxlaw-2826	616	1	135	135	NUM
taxlaw-2826	616	2	in	in	ADP
taxlaw-2826	616	3	addition	addition	NOUN
taxlaw-2826	616	4	,	,	PUNCT
taxlaw-2826	616	5	for	for	ADP
taxlaw-2826	616	6	-	-	PUNCT
taxlaw-2826	616	7	profit	profit	NOUN
taxlaw-2826	616	8	hospitals	hospital	NOUN
taxlaw-2826	616	9	in	in	ADP
taxlaw-2826	616	10	the	the	DET
taxlaw-2826	616	11	ten	ten	NUM
taxlaw-2826	616	12	states	state	NOUN
taxlaw-2826	616	13	with	with	ADP
taxlaw-2826	616	14	laws	law	NOUN
taxlaw-2826	616	15	/	/	SYM
taxlaw-2826	616	16	guidelines	guideline	NOUN
taxlaw-2826	616	17	reported	report	VERB
taxlaw-2826	616	18	significantly	significantly	ADV
taxlaw-2826	616	19	more	more	ADJ
taxlaw-2826	616	20	community	community	NOUN
taxlaw-2826	616	21	health	health	NOUN
taxlaw-2826	616	22	orientation	orientation	NOUN
taxlaw-2826	616	23	activities	activity	NOUN
taxlaw-2826	616	24	than	than	SCONJ
taxlaw-2826	616	25	did	do	VERB
taxlaw-2826	616	26	the	the	DET
taxlaw-2826	616	27	investorowned	investorowne	VERB
taxlaw-2826	616	28	hospitals	hospital	NOUN
taxlaw-2826	616	29	in	in	ADP
taxlaw-2826	616	30	the	the	DET
taxlaw-2826	616	31	forty	forty	NUM
taxlaw-2826	616	32	other	other	ADJ
taxlaw-2826	616	33	states	state	NOUN
taxlaw-2826	616	34	.	.	PUNCT
taxlaw-2826	617	1	136	136	NUM
taxlaw-2826	617	2	the	the	DET
taxlaw-2826	617	3	same	same	ADJ
taxlaw-2826	617	4	researchers	researcher	NOUN
taxlaw-2826	617	5	examined	examine	VERB
taxlaw-2826	617	6	similar	similar	ADJ
taxlaw-2826	617	7	issues	issue	NOUN
taxlaw-2826	617	8	in	in	ADP
taxlaw-2826	617	9	2009	2009	NUM
taxlaw-2826	617	10	with	with	ADP
taxlaw-2826	617	11	slightly	slightly	ADV
taxlaw-2826	617	12	different	different	ADJ
taxlaw-2826	617	13	results	result	NOUN
taxlaw-2826	617	14	.	.	PUNCT
taxlaw-2826	618	1	137	137	NUM
taxlaw-2826	618	2	several	several	ADJ
taxlaw-2826	618	3	other	other	ADJ
taxlaw-2826	618	4	studies	study	NOUN
taxlaw-2826	618	5	have	have	AUX
taxlaw-2826	618	6	looked	look	VERB
taxlaw-2826	618	7	at	at	ADP
taxlaw-2826	618	8	particular	particular	ADJ
taxlaw-2826	618	9	aspects	aspect	NOUN
taxlaw-2826	618	10	of	of	ADP
taxlaw-2826	618	11	the	the	DET
taxlaw-2826	618	12	notion	notion	NOUN
taxlaw-2826	618	13	of	of	ADP
taxlaw-2826	618	14	community	community	NOUN
taxlaw-2826	618	15	benefit	benefit	NOUN
taxlaw-2826	618	16	.	.	PUNCT
taxlaw-2826	619	1	for	for	ADP
taxlaw-2826	619	2	instance	instance	NOUN
taxlaw-2826	619	3	,	,	PUNCT
taxlaw-2826	619	4	pediatrics	pediatric	NOUN
taxlaw-2826	619	5	professor	professor	PROPN
taxlaw-2826	619	6	peter	peter	PROPN
taxlaw-2826	619	7	szilagyi	szilagyi	PROPN
taxlaw-2826	619	8	and	and	CCONJ
taxlaw-2826	619	9	his	his	PRON
taxlaw-2826	619	10	collaborators	collaborator	NOUN
taxlaw-2826	619	11	examined	examine	VERB
taxlaw-2826	619	12	community	community	NOUN
taxlaw-2826	619	13	engagement	engagement	NOUN
taxlaw-2826	619	14	by	by	ADP
taxlaw-2826	619	15	academic	academic	ADJ
taxlaw-2826	619	16	health	health	NOUN
taxlaw-2826	619	17	centers	center	NOUN
taxlaw-2826	619	18	and	and	CCONJ
taxlaw-2826	619	19	also	also	ADV
taxlaw-2826	619	20	proposed	propose	VERB
taxlaw-2826	619	21	a	a	DET
taxlaw-2826	619	22	formal	formal	ADJ
taxlaw-2826	619	23	framework	framework	NOUN
taxlaw-2826	619	24	for	for	ADP
taxlaw-2826	619	25	evaluating	evaluate	VERB
taxlaw-2826	619	26	this	this	DET
taxlaw-2826	619	27	practice	practice	NOUN
taxlaw-2826	619	28	.	.	PUNCT
taxlaw-2826	620	1	138	138	NUM
taxlaw-2826	620	2	medical	medical	ADJ
taxlaw-2826	620	3	school	school	NOUN
taxlaw-2826	620	4	professor	professor	NOUN
taxlaw-2826	620	5	129	129	NUM
taxlaw-2826	620	6	alva	alva	PROPN
taxlaw-2826	620	7	o.	o.	PROPN
taxlaw-2826	620	8	ferdinand	ferdinand	PROPN
taxlaw-2826	620	9	et	et	PROPN
taxlaw-2826	620	10	al	al	PROPN
taxlaw-2826	620	11	.	.	PROPN
taxlaw-2826	620	12	,	,	PUNCT
taxlaw-2826	620	13	community	community	NOUN
taxlaw-2826	620	14	benefits	benefit	NOUN
taxlaw-2826	620	15	provided	provide	VERB
taxlaw-2826	620	16	by	by	ADP
taxlaw-2826	620	17	religious	religious	ADJ
taxlaw-2826	620	18	,	,	PUNCT
taxlaw-2826	620	19	other	other	ADJ
taxlaw-2826	620	20	nonprofit	nonprofit	NOUN
taxlaw-2826	620	21	,	,	PUNCT
taxlaw-2826	620	22	and	and	CCONJ
taxlaw-2826	620	23	forprofit	forprofit	NOUN
taxlaw-2826	620	24	hospitals	hospital	NOUN
taxlaw-2826	620	25	:	:	PUNCT
taxlaw-2826	620	26	a	a	DET
taxlaw-2826	620	27	longitudinal	longitudinal	ADJ
taxlaw-2826	620	28	analysis	analysis	NOUN
taxlaw-2826	620	29	2000	2000	NUM
taxlaw-2826	620	30	-	-	SYM
taxlaw-2826	620	31	2009	2009	NUM
taxlaw-2826	620	32	,	,	PUNCT
taxlaw-2826	620	33	39	39	NUM
taxlaw-2826	620	34	health	health	NOUN
taxlaw-2826	620	35	care	care	NOUN
taxlaw-2826	620	36	mgmt	mgmt	PROPN
taxlaw-2826	620	37	.	.	PUNCT
taxlaw-2826	620	38	rev	rev	PROPN
taxlaw-2826	620	39	.	.	PROPN
taxlaw-2826	620	40	145	145	NUM
taxlaw-2826	620	41	(	(	PUNCT
taxlaw-2826	620	42	2014	2014	NUM
taxlaw-2826	620	43	)	)	PUNCT
taxlaw-2826	620	44	.	.	PUNCT
taxlaw-2826	621	1	130	130	NUM
taxlaw-2826	622	1	i	i	PRON
taxlaw-2826	622	2	d.	d.	NOUN
taxlaw-2826	622	3	at	at	ADP
taxlaw-2826	622	4	151–52	151–52	NUM
taxlaw-2826	622	5	.	.	PUNCT
taxlaw-2826	623	1	131	131	NUM
taxlaw-2826	623	2	gregory	gregory	PROPN
taxlaw-2826	623	3	o.	o.	PROPN
taxlaw-2826	623	4	ginn	ginn	PROPN
taxlaw-2826	623	5	&	&	CCONJ
taxlaw-2826	623	6	charles	charles	PROPN
taxlaw-2826	623	7	b.	b.	PROPN
taxlaw-2826	623	8	moseley	moseley	PROPN
taxlaw-2826	623	9	,	,	PUNCT
taxlaw-2826	623	10	community	community	NOUN
taxlaw-2826	623	11	health	health	NOUN
taxlaw-2826	623	12	orientation	orientation	NOUN
taxlaw-2826	623	13	,	,	PUNCT
taxlaw-2826	623	14	community	community	NOUN
taxlaw-2826	623	15	-	-	PUNCT
taxlaw-2826	623	16	based	base	VERB
taxlaw-2826	623	17	quality	quality	NOUN
taxlaw-2826	623	18	improvement	improvement	NOUN
taxlaw-2826	623	19	,	,	PUNCT
taxlaw-2826	623	20	and	and	CCONJ
taxlaw-2826	623	21	health	health	NOUN
taxlaw-2826	623	22	promotion	promotion	NOUN
taxlaw-2826	623	23	services	service	NOUN
taxlaw-2826	623	24	in	in	ADP
taxlaw-2826	623	25	hospitals	hospital	NOUN
taxlaw-2826	623	26	,	,	PUNCT
taxlaw-2826	623	27	49	49	NUM
taxlaw-2826	623	28	j.	j.	NOUN
taxlaw-2826	623	29	of	of	ADP
taxlaw-2826	623	30	healthcare	healthcare	PROPN
taxlaw-2826	623	31	mgmt	mgmt	PROPN
taxlaw-2826	623	32	.	.	PUNCT
taxlaw-2826	624	1	293	293	NUM
taxlaw-2826	624	2	(	(	PUNCT
taxlaw-2826	624	3	2004	2004	NUM
taxlaw-2826	624	4	)	)	PUNCT
taxlaw-2826	624	5	.	.	PUNCT
taxlaw-2826	625	1	132	132	NUM
taxlaw-2826	625	2	e.	e.	PROPN
taxlaw-2826	625	3	jose	jose	PROPN
taxlaw-2826	625	4	proenca	proenca	PROPN
taxlaw-2826	625	5	et	et	PROPN
taxlaw-2826	625	6	al	al	PROPN
taxlaw-2826	625	7	.	.	PROPN
taxlaw-2826	625	8	,	,	PUNCT
taxlaw-2826	625	9	community	community	NOUN
taxlaw-2826	625	10	orientation	orientation	NOUN
taxlaw-2826	625	11	in	in	ADP
taxlaw-2826	625	12	hospitals	hospital	NOUN
taxlaw-2826	625	13	:	:	PUNCT
taxlaw-2826	625	14	an	an	DET
taxlaw-2826	625	15	institutional	institutional	ADJ
taxlaw-2826	625	16	and	and	CCONJ
taxlaw-2826	625	17	resource	resource	NOUN
taxlaw-2826	625	18	dependence	dependence	NOUN
taxlaw-2826	625	19	perspective	perspective	NOUN
taxlaw-2826	625	20	,	,	PUNCT
taxlaw-2826	625	21	35	35	NUM
taxlaw-2826	625	22	health	health	NOUN
taxlaw-2826	625	23	serv	serv	NOUN
taxlaw-2826	625	24	.	.	PUNCT
taxlaw-2826	626	1	res	re	NOUN
taxlaw-2826	626	2	.	.	PUNCT
taxlaw-2826	627	1	1011	1011	NUM
taxlaw-2826	627	2	(	(	PUNCT
taxlaw-2826	627	3	2000	2000	NUM
taxlaw-2826	627	4	)	)	PUNCT
taxlaw-2826	627	5	.	.	PUNCT
taxlaw-2826	628	1	133	133	NUM
taxlaw-2826	628	2	frances	frances	PROPN
taxlaw-2826	628	3	a.	a.	PROPN
taxlaw-2826	628	4	kennedy	kennedy	PROPN
taxlaw-2826	628	5	et	et	PROPN
taxlaw-2826	628	6	al	al	PROPN
taxlaw-2826	628	7	.	.	PROPN
taxlaw-2826	628	8	,	,	PUNCT
taxlaw-2826	628	9	do	do	AUX
taxlaw-2826	628	10	non	non	ADJ
taxlaw-2826	628	11	-	-	ADJ
taxlaw-2826	628	12	profit	profit	ADJ
taxlaw-2826	628	13	hospitals	hospital	NOUN
taxlaw-2826	628	14	provide	provide	VERB
taxlaw-2826	628	15	more	more	ADJ
taxlaw-2826	628	16	charity	charity	NOUN
taxlaw-2826	628	17	care	care	NOUN
taxlaw-2826	628	18	when	when	SCONJ
taxlaw-2826	628	19	faced	face	VERB
taxlaw-2826	628	20	with	with	ADP
taxlaw-2826	628	21	a	a	DET
taxlaw-2826	628	22	mandatory	mandatory	ADJ
taxlaw-2826	628	23	minimum	minimum	ADJ
taxlaw-2826	628	24	standard	standard	NOUN
taxlaw-2826	628	25	?	?	PUNCT
taxlaw-2826	628	26	:	:	PUNCT
taxlaw-2826	628	27	
	
	SPACE
taxlaw-2826	628	28	evidence	evidence	NOUN
taxlaw-2826	628	29	from	from	ADP
taxlaw-2826	628	30	texas	texas	PROPN
taxlaw-2826	628	31	,	,	PUNCT
taxlaw-2826	628	32	29	29	NUM
taxlaw-2826	628	33	j.	j.	PROPN
taxlaw-2826	628	34	acct	acct	PROPN
taxlaw-2826	628	35	.	.	PUNCT
taxlaw-2826	629	1	&	&	CCONJ
taxlaw-2826	630	1	pub	pub	NOUN
taxlaw-2826	630	2	.	.	PUNCT
taxlaw-2826	631	1	pol’y	pol’y	NOUN
taxlaw-2826	631	2	242	242	NUM
taxlaw-2826	631	3	(	(	PUNCT
taxlaw-2826	631	4	2010	2010	NUM
taxlaw-2826	631	5	)	)	PUNCT
taxlaw-2826	631	6	.	.	PUNCT
taxlaw-2826	632	1	134	134	NUM
taxlaw-2826	632	2	gregory	gregory	PROPN
taxlaw-2826	632	3	o.	o.	PROPN
taxlaw-2826	632	4	ginn	ginn	PROPN
taxlaw-2826	632	5	&	&	CCONJ
taxlaw-2826	632	6	charles	charles	PROPN
taxlaw-2826	632	7	b.	b.	PROPN
taxlaw-2826	632	8	moseley	moseley	PROPN
taxlaw-2826	632	9	,	,	PUNCT
taxlaw-2826	632	10	the	the	DET
taxlaw-2826	632	11	impact	impact	NOUN
taxlaw-2826	632	12	of	of	ADP
taxlaw-2826	632	13	state	state	NOUN
taxlaw-2826	632	14	community	community	NOUN
taxlaw-2826	632	15	benefit	benefit	NOUN
taxlaw-2826	632	16	laws	law	NOUN
taxlaw-2826	632	17	on	on	ADP
taxlaw-2826	632	18	the	the	DET
taxlaw-2826	632	19	community	community	NOUN
taxlaw-2826	632	20	health	health	NOUN
taxlaw-2826	632	21	orientation	orientation	NOUN
taxlaw-2826	632	22	and	and	CCONJ
taxlaw-2826	632	23	health	health	NOUN
taxlaw-2826	632	24	promotion	promotion	NOUN
taxlaw-2826	632	25	services	service	NOUN
taxlaw-2826	632	26	of	of	ADP
taxlaw-2826	632	27	hospitals	hospital	NOUN
taxlaw-2826	632	28	,	,	PUNCT
taxlaw-2826	632	29	31	31	NUM
taxlaw-2826	632	30	j.	j.	PROPN
taxlaw-2826	632	31	health	health	PROPN
taxlaw-2826	632	32	pol	pol	PROPN
taxlaw-2826	632	33	.	.	PROPN
taxlaw-2826	632	34	,	,	PUNCT
taxlaw-2826	632	35	pol’y	pol’y	NOUN
taxlaw-2826	632	36	&	&	CCONJ
taxlaw-2826	632	37	l.	l.	PROPN
taxlaw-2826	632	38	321	321	NUM
taxlaw-2826	632	39	(	(	PUNCT
taxlaw-2826	632	40	2006	2006	NUM
taxlaw-2826	632	41	)	)	PUNCT
taxlaw-2826	632	42	.	.	PUNCT
taxlaw-2826	633	1	135	135	NUM
taxlaw-2826	634	1	i	i	PRON
taxlaw-2826	634	2	d.	d.	PROPN
taxlaw-2826	634	3	at	at	ADP
taxlaw-2826	634	4	321	321	NUM
taxlaw-2826	634	5	.	.	PUNCT
taxlaw-2826	635	1	136	136	NUM
taxlaw-2826	636	1	i	i	PRON
taxlaw-2826	636	2	d.	d.	PROPN
taxlaw-2826	636	3	137	137	NUM
taxlaw-2826	636	4	gregory	gregory	PROPN
taxlaw-2826	636	5	o.	o.	PROPN
taxlaw-2826	636	6	ginn	ginn	PROPN
taxlaw-2826	636	7	et	et	PROPN
taxlaw-2826	636	8	al	al	PROPN
taxlaw-2826	636	9	.	.	PROPN
taxlaw-2826	636	10	,	,	PUNCT
taxlaw-2826	636	11	community	community	NOUN
taxlaw-2826	636	12	benefit	benefit	NOUN
taxlaw-2826	636	13	laws	law	NOUN
taxlaw-2826	636	14	,	,	PUNCT
taxlaw-2826	636	15	hospital	hospital	NOUN
taxlaw-2826	636	16	ownership	ownership	NOUN
taxlaw-2826	636	17	,	,	PUNCT
taxlaw-2826	636	18	community	community	NOUN
taxlaw-2826	636	19	orientation	orientation	NOUN
taxlaw-2826	636	20	activities	activity	NOUN
taxlaw-2826	636	21	,	,	PUNCT
taxlaw-2826	636	22	and	and	CCONJ
taxlaw-2826	636	23	health	health	NOUN
taxlaw-2826	636	24	promotion	promotion	NOUN
taxlaw-2826	636	25	services	service	NOUN
taxlaw-2826	636	26	,	,	PUNCT
taxlaw-2826	636	27	34	34	NUM
taxlaw-2826	636	28	health	health	NOUN
taxlaw-2826	636	29	care	care	NOUN
taxlaw-2826	636	30	mgmt	mgmt	PROPN
taxlaw-2826	636	31	.	.	PUNCT
taxlaw-2826	636	32	rev	rev	PROPN
taxlaw-2826	636	33	.	.	PROPN
taxlaw-2826	636	34	109	109	NUM
taxlaw-2826	636	35	(	(	PUNCT
taxlaw-2826	636	36	2009	2009	NUM
taxlaw-2826	636	37	)	)	PUNCT
taxlaw-2826	636	38	.	.	PUNCT
taxlaw-2826	637	1	see	see	VERB
taxlaw-2826	637	2	also	also	ADV
taxlaw-2826	637	3	charles	charles	PROPN
taxlaw-2826	637	4	b.	b.	PROPN
taxlaw-2826	637	5	moseley	moseley	PROPN
taxlaw-2826	637	6	et	et	PROPN
taxlaw-2826	637	7	al	al	PROPN
taxlaw-2826	637	8	.	.	PROPN
taxlaw-2826	637	9	,	,	PUNCT
taxlaw-2826	637	10	the	the	DET
taxlaw-2826	637	11	long	long	ADJ
taxlaw-2826	637	12	-	-	PUNCT
taxlaw-2826	637	13	term	term	NOUN
taxlaw-2826	637	14	coercive	coercive	ADJ
taxlaw-2826	637	15	effect	effect	NOUN
taxlaw-2826	637	16	of	of	ADP
taxlaw-2826	637	17	state	state	NOUN
taxlaw-2826	637	18	community	community	NOUN
taxlaw-2826	637	19	benefit	benefit	NOUN
taxlaw-2826	637	20	laws	law	NOUN
taxlaw-2826	637	21	on	on	ADP
taxlaw-2826	637	22	hospital	hospital	NOUN
taxlaw-2826	637	23	community	community	NOUN
taxlaw-2826	637	24	health	health	NOUN
taxlaw-2826	637	25	orientation	orientation	NOUN
taxlaw-2826	637	26	,	,	PUNCT
taxlaw-2826	637	27	7	7	NUM
taxlaw-2826	637	28	nev	nev	NOUN
taxlaw-2826	637	29	.	.	PROPN
taxlaw-2826	638	1	j.	j.	PROPN
taxlaw-2826	638	2	pub	pub	PROPN
taxlaw-2826	638	3	.	.	PUNCT
taxlaw-2826	639	1	health	health	NOUN
taxlaw-2826	639	2	14	14	NUM
taxlaw-2826	639	3	(	(	PUNCT
taxlaw-2826	639	4	2010	2010	NUM
taxlaw-2826	639	5	)	)	PUNCT
taxlaw-2826	639	6	.	.	PUNCT
taxlaw-2826	640	1	138	138	NUM
taxlaw-2826	640	2	peter	peter	PROPN
taxlaw-2826	640	3	g.	g.	PROPN
taxlaw-2826	640	4	szilagyi	szilagyi	PROPN
taxlaw-2826	640	5	et	et	PROPN
taxlaw-2826	640	6	al	al	PROPN
taxlaw-2826	640	7	.	.	PROPN
taxlaw-2826	640	8	,	,	PUNCT
taxlaw-2826	640	9	evaluating	evaluate	VERB
taxlaw-2826	640	10	community	community	NOUN
taxlaw-2826	640	11	engagement	engagement	NOUN
taxlaw-2826	640	12	in	in	ADP
taxlaw-2826	640	13	an	an	DET
taxlaw-2826	640	14	academic	academic	ADJ
taxlaw-2826	640	15	medical	medical	ADJ
taxlaw-2826	640	16	center	center	NOUN
taxlaw-2826	640	17	,	,	PUNCT
taxlaw-2826	640	18	89	89	NUM
taxlaw-2826	640	19	acad	acad	NOUN
taxlaw-2826	640	20	.	.	PUNCT
taxlaw-2826	641	1	med	med	PROPN
taxlaw-2826	641	2	.	.	PUNCT
taxlaw-2826	642	1	585	585	NUM
taxlaw-2826	642	2	(	(	PUNCT
taxlaw-2826	642	3	2014	2014	NUM
taxlaw-2826	642	4	)	)	PUNCT
taxlaw-2826	642	5	.	.	PUNCT
taxlaw-2826	643	1	54	54	NUM
taxlaw-2826	643	2	columbia	columbia	PROPN
taxlaw-2826	643	3	journal	journal	PROPN
taxlaw-2826	643	4	of	of	ADP
taxlaw-2826	643	5	tax	tax	NOUN
taxlaw-2826	643	6	law	law	NOUN
taxlaw-2826	643	7	[	[	X
taxlaw-2826	643	8	vol.6:33	vol.6:33	ADJ
taxlaw-2826	643	9	lloyd	lloyd	PROPN
taxlaw-2826	643	10	michener	michener	PROPN
taxlaw-2826	643	11	and	and	CCONJ
taxlaw-2826	643	12	two	two	NUM
taxlaw-2826	643	13	teams	team	NOUN
taxlaw-2826	643	14	of	of	ADP
taxlaw-2826	643	15	researchers	researcher	NOUN
taxlaw-2826	643	16	also	also	ADV
taxlaw-2826	643	17	assessed	assess	VERB
taxlaw-2826	643	18	ways	way	NOUN
taxlaw-2826	643	19	in	in	ADP
taxlaw-2826	643	20	which	which	PRON
taxlaw-2826	643	21	academic	academic	ADJ
taxlaw-2826	643	22	health	health	NOUN
taxlaw-2826	643	23	centers	center	NOUN
taxlaw-2826	643	24	can	can	AUX
taxlaw-2826	643	25	respond	respond	VERB
taxlaw-2826	643	26	to	to	ADP
taxlaw-2826	643	27	community	community	NOUN
taxlaw-2826	643	28	needs	need	NOUN
taxlaw-2826	643	29	.	.	PUNCT
taxlaw-2826	644	1	139	139	NUM
taxlaw-2826	644	2	behavioral	behavioral	ADJ
taxlaw-2826	644	3	and	and	CCONJ
taxlaw-2826	644	4	community	community	NOUN
taxlaw-2826	644	5	health	health	NOUN
taxlaw-2826	644	6	scientist	scientist	NOUN
taxlaw-2826	644	7	jessica	jessica	PROPN
taxlaw-2826	644	8	burke	burke	PROPN
taxlaw-2826	644	9	and	and	CCONJ
taxlaw-2826	644	10	her	her	PRON
taxlaw-2826	644	11	collaborators	collaborator	NOUN
taxlaw-2826	644	12	considered	consider	VERB
taxlaw-2826	644	13	a	a	DET
taxlaw-2826	644	14	range	range	NOUN
taxlaw-2826	644	15	of	of	ADP
taxlaw-2826	644	16	hospital	hospital	NOUN
taxlaw-2826	644	17	community	community	NOUN
taxlaw-2826	644	18	engagement	engagement	NOUN
taxlaw-2826	644	19	projects	project	NOUN
taxlaw-2826	644	20	that	that	PRON
taxlaw-2826	644	21	had	have	AUX
taxlaw-2826	644	22	been	be	AUX
taxlaw-2826	644	23	proposed	propose	VERB
taxlaw-2826	644	24	in	in	ADP
taxlaw-2826	644	25	print	print	NOUN
taxlaw-2826	644	26	and	and	CCONJ
taxlaw-2826	644	27	found	find	VERB
taxlaw-2826	644	28	that	that	SCONJ
taxlaw-2826	644	29	hospitals	hospital	NOUN
taxlaw-2826	644	30	had	have	AUX
taxlaw-2826	644	31	formally	formally	ADV
taxlaw-2826	644	32	evaluated	evaluate	VERB
taxlaw-2826	644	33	very	very	ADV
taxlaw-2826	644	34	few	few	ADJ
taxlaw-2826	644	35	of	of	ADP
taxlaw-2826	644	36	them	they	PRON
taxlaw-2826	644	37	.	.	PUNCT
taxlaw-2826	645	1	140	140	NUM
taxlaw-2826	645	2	public	public	ADJ
taxlaw-2826	645	3	health	health	NOUN
taxlaw-2826	645	4	scholar	scholar	NOUN
taxlaw-2826	645	5	jeffrey	jeffrey	PROPN
taxlaw-2826	645	6	alexander	alexander	PROPN
taxlaw-2826	645	7	and	and	CCONJ
taxlaw-2826	645	8	his	his	PRON
taxlaw-2826	645	9	team	team	NOUN
taxlaw-2826	645	10	looked	look	VERB
taxlaw-2826	645	11	at	at	ADP
taxlaw-2826	645	12	the	the	DET
taxlaw-2826	645	13	efforts	effort	NOUN
taxlaw-2826	645	14	of	of	ADP
taxlaw-2826	645	15	hospitals	hospital	NOUN
taxlaw-2826	645	16	to	to	PART
taxlaw-2826	645	17	be	be	AUX
taxlaw-2826	645	18	accountable	accountable	ADJ
taxlaw-2826	645	19	to	to	ADP
taxlaw-2826	645	20	their	their	PRON
taxlaw-2826	645	21	communities	community	NOUN
taxlaw-2826	645	22	and	and	CCONJ
taxlaw-2826	645	23	found	find	VERB
taxlaw-2826	645	24	that	that	SCONJ
taxlaw-2826	645	25	freestanding	freestanding	NOUN
taxlaw-2826	645	26	hospitals	hospital	NOUN
taxlaw-2826	645	27	were	be	AUX
taxlaw-2826	645	28	more	more	ADV
taxlaw-2826	645	29	likely	likely	ADJ
taxlaw-2826	645	30	to	to	PART
taxlaw-2826	645	31	achieve	achieve	VERB
taxlaw-2826	645	32	accountability	accountability	NOUN
taxlaw-2826	645	33	through	through	ADP
taxlaw-2826	645	34	governance	governance	NOUN
taxlaw-2826	645	35	structures	structure	NOUN
taxlaw-2826	645	36	,	,	PUNCT
taxlaw-2826	645	37	whereas	whereas	SCONJ
taxlaw-2826	645	38	system	system	NOUN
taxlaw-2826	645	39	-	-	PUNCT
taxlaw-2826	645	40	affiliated	affiliate	VERB
taxlaw-2826	645	41	hospitals	hospital	NOUN
taxlaw-2826	645	42	preferred	prefer	VERB
taxlaw-2826	645	43	to	to	PART
taxlaw-2826	645	44	do	do	VERB
taxlaw-2826	645	45	so	so	ADV
taxlaw-2826	645	46	through	through	ADP
taxlaw-2826	645	47	active	active	ADJ
taxlaw-2826	645	48	boards	board	NOUN
taxlaw-2826	645	49	.	.	PUNCT
taxlaw-2826	646	1	141	141	NUM
taxlaw-2826	646	2	c.	c.	NOUN
taxlaw-2826	646	3	dataset	dataset	NOUN
taxlaw-2826	646	4	and	and	CCONJ
taxlaw-2826	646	5	variables	variable	NOUN
taxlaw-2826	646	6	to	to	PART
taxlaw-2826	646	7	put	put	VERB
taxlaw-2826	646	8	our	our	PRON
taxlaw-2826	646	9	knowledge	knowledge	NOUN
taxlaw-2826	646	10	of	of	ADP
taxlaw-2826	646	11	tax	tax	NOUN
taxlaw-2826	646	12	-	-	PUNCT
taxlaw-2826	646	13	exempt	exempt	ADJ
taxlaw-2826	646	14	hospitals	hospital	NOUN
taxlaw-2826	646	15	on	on	ADP
taxlaw-2826	646	16	more	more	ADV
taxlaw-2826	646	17	solid	solid	ADJ
taxlaw-2826	646	18	empirical	empirical	ADJ
taxlaw-2826	646	19	foundations	foundation	NOUN
taxlaw-2826	646	20	,	,	PUNCT
taxlaw-2826	646	21	this	this	DET
taxlaw-2826	646	22	article	article	NOUN
taxlaw-2826	646	23	uses	use	VERB
taxlaw-2826	646	24	newly	newly	ADV
taxlaw-2826	646	25	available	available	ADJ
taxlaw-2826	646	26	schedule	schedule	NOUN
taxlaw-2826	646	27	h	h	NOUN
taxlaw-2826	646	28	data	datum	NOUN
taxlaw-2826	646	29	to	to	PART
taxlaw-2826	646	30	answer	answer	VERB
taxlaw-2826	646	31	questions	question	NOUN
taxlaw-2826	646	32	about	about	ADP
taxlaw-2826	646	33	tax	tax	NOUN
taxlaw-2826	646	34	-	-	PUNCT
taxlaw-2826	646	35	exempt	exempt	ADJ
taxlaw-2826	646	36	hospitals	hospital	NOUN
taxlaw-2826	646	37	,	,	PUNCT
taxlaw-2826	646	38	the	the	DET
taxlaw-2826	646	39	benefits	benefit	NOUN
taxlaw-2826	646	40	they	they	PRON
taxlaw-2826	646	41	provide	provide	VERB
taxlaw-2826	646	42	,	,	PUNCT
taxlaw-2826	646	43	and	and	CCONJ
taxlaw-2826	646	44	their	their	PRON
taxlaw-2826	646	45	financial	financial	ADJ
taxlaw-2826	646	46	practices	practice	NOUN
taxlaw-2826	646	47	.	.	PUNCT
taxlaw-2826	647	1	142	142	NUM
taxlaw-2826	647	2	consequently	consequently	ADV
taxlaw-2826	647	3	,	,	PUNCT
taxlaw-2826	647	4	the	the	DET
taxlaw-2826	647	5	primary	primary	ADJ
taxlaw-2826	647	6	source	source	NOUN
taxlaw-2826	647	7	of	of	ADP
taxlaw-2826	647	8	data	datum	NOUN
taxlaw-2826	647	9	consisted	consist	VERB
taxlaw-2826	647	10	of	of	ADP
taxlaw-2826	647	11	irs	irs	PROPN
taxlaw-2826	647	12	form	form	NOUN
taxlaw-2826	647	13	990	990	NUM
taxlaw-2826	647	14	and	and	CCONJ
taxlaw-2826	647	15	its	its	PRON
taxlaw-2826	647	16	attached	attached	ADJ
taxlaw-2826	647	17	schedule	schedule	NOUN
taxlaw-2826	647	18	h	h	NOUN
taxlaw-2826	647	19	for	for	ADP
taxlaw-2826	647	20	tax	tax	NOUN
taxlaw-2826	647	21	year	year	NOUN
taxlaw-2826	647	22	2012	2012	NUM
taxlaw-2826	647	23	.	.	PUNCT
taxlaw-2826	648	1	i	i	PRON
taxlaw-2826	648	2	focused	focus	VERB
taxlaw-2826	648	3	on	on	ADP
taxlaw-2826	648	4	2012	2012	NUM
taxlaw-2826	648	5	because	because	SCONJ
taxlaw-2826	648	6	it	it	PRON
taxlaw-2826	648	7	was	be	AUX
taxlaw-2826	648	8	the	the	DET
taxlaw-2826	648	9	most	most	ADV
taxlaw-2826	648	10	recent	recent	ADJ
taxlaw-2826	648	11	year	year	NOUN
taxlaw-2826	648	12	for	for	ADP
taxlaw-2826	648	13	which	which	PRON
taxlaw-2826	648	14	complete	complete	ADJ
taxlaw-2826	648	15	data	datum	NOUN
taxlaw-2826	648	16	was	be	AUX
taxlaw-2826	648	17	available	available	ADJ
taxlaw-2826	648	18	.	.	PUNCT
taxlaw-2826	649	1	i	i	PRON
taxlaw-2826	649	2	obtained	obtain	VERB
taxlaw-2826	649	3	these	these	DET
taxlaw-2826	649	4	data	datum	NOUN
taxlaw-2826	649	5	from	from	ADP
taxlaw-2826	649	6	guidestar	guidestar	NOUN
taxlaw-2826	649	7	,	,	PUNCT
taxlaw-2826	649	8	an	an	DET
taxlaw-2826	649	9	organization	organization	NOUN
taxlaw-2826	649	10	that	that	PRON
taxlaw-2826	649	11	collects	collect	VERB
taxlaw-2826	649	12	,	,	PUNCT
taxlaw-2826	649	13	digitizes	digitize	NOUN
taxlaw-2826	649	14	,	,	PUNCT
taxlaw-2826	649	15	and	and	CCONJ
taxlaw-2826	649	16	sells	sell	VERB
taxlaw-2826	649	17	information	information	NOUN
taxlaw-2826	649	18	on	on	ADP
taxlaw-2826	649	19	the	the	DET
taxlaw-2826	649	20	entire	entire	ADJ
taxlaw-2826	649	21	population	population	NOUN
taxlaw-2826	649	22	of	of	ADP
taxlaw-2826	649	23	u.s	u.s	PROPN
taxlaw-2826	649	24	.	.	PROPN
taxlaw-2826	649	25	tax	tax	NOUN
taxlaw-2826	649	26	-	-	PUNCT
taxlaw-2826	649	27	exempt	exempt	ADJ
taxlaw-2826	649	28	organizations	organization	NOUN
taxlaw-2826	649	29	’	'	PUNCT
taxlaw-2826	649	30	forms	form	NOUN
taxlaw-2826	649	31	990	990	NUM
taxlaw-2826	649	32	and	and	CCONJ
taxlaw-2826	649	33	attached	attach	VERB
taxlaw-2826	649	34	schedules	schedule	NOUN
taxlaw-2826	649	35	.	.	PUNCT
taxlaw-2826	650	1	because	because	SCONJ
taxlaw-2826	650	2	the	the	DET
taxlaw-2826	650	3	data	datum	NOUN
taxlaw-2826	650	4	consist	consist	VERB
taxlaw-2826	650	5	of	of	ADP
taxlaw-2826	650	6	the	the	DET
taxlaw-2826	650	7	entire	entire	ADJ
taxlaw-2826	650	8	population	population	NOUN
taxlaw-2826	650	9	,	,	PUNCT
taxlaw-2826	650	10	sampling	sample	VERB
taxlaw-2826	650	11	issues	issue	NOUN
taxlaw-2826	650	12	did	do	AUX
taxlaw-2826	650	13	not	not	PART
taxlaw-2826	650	14	arise	arise	VERB
taxlaw-2826	650	15	.	.	PUNCT
taxlaw-2826	651	1	the	the	DET
taxlaw-2826	651	2	dataset	dataset	NOUN
taxlaw-2826	651	3	i	i	PRON
taxlaw-2826	651	4	received	receive	VERB
taxlaw-2826	651	5	from	from	ADP
taxlaw-2826	651	6	guidestar	guidestar	NOUN
taxlaw-2826	651	7	included	include	VERB
taxlaw-2826	651	8	schedule	schedule	NOUN
taxlaw-2826	651	9	h	h	NOUN
taxlaw-2826	651	10	data	datum	NOUN
taxlaw-2826	651	11	from	from	ADP
taxlaw-2826	651	12	2636	2636	NUM
taxlaw-2826	651	13	taxexempt	taxexempt	ADJ
taxlaw-2826	651	14	hospitals	hospital	NOUN
taxlaw-2826	651	15	nationwide	nationwide	ADJ
taxlaw-2826	651	16	.	.	PUNCT
taxlaw-2826	652	1	upon	upon	SCONJ
taxlaw-2826	652	2	inspection	inspection	NOUN
taxlaw-2826	652	3	,	,	PUNCT
taxlaw-2826	652	4	however	however	ADV
taxlaw-2826	652	5	,	,	PUNCT
taxlaw-2826	652	6	i	i	PRON
taxlaw-2826	652	7	saw	see	VERB
taxlaw-2826	652	8	that	that	SCONJ
taxlaw-2826	652	9	some	some	PRON
taxlaw-2826	652	10	of	of	ADP
taxlaw-2826	652	11	these	these	DET
taxlaw-2826	652	12	materials	material	NOUN
taxlaw-2826	652	13	actually	actually	ADV
taxlaw-2826	652	14	pertained	pertain	VERB
taxlaw-2826	652	15	to	to	ADP
taxlaw-2826	652	16	tax	tax	NOUN
taxlaw-2826	652	17	years	year	NOUN
taxlaw-2826	652	18	other	other	ADJ
taxlaw-2826	652	19	than	than	ADP
taxlaw-2826	652	20	2012	2012	NUM
taxlaw-2826	652	21	,	,	PUNCT
taxlaw-2826	652	22	so	so	CCONJ
taxlaw-2826	652	23	when	when	SCONJ
taxlaw-2826	652	24	i	i	PRON
taxlaw-2826	652	25	removed	remove	VERB
taxlaw-2826	652	26	those	those	DET
taxlaw-2826	652	27	observations	observation	NOUN
taxlaw-2826	652	28	,	,	PUNCT
taxlaw-2826	652	29	i	i	PRON
taxlaw-2826	652	30	had	have	VERB
taxlaw-2826	652	31	a	a	DET
taxlaw-2826	652	32	total	total	NOUN
taxlaw-2826	652	33	of	of	ADP
taxlaw-2826	652	34	2158	2158	NUM
taxlaw-2826	652	35	forms	form	NOUN
taxlaw-2826	652	36	990	990	NUM
taxlaw-2826	652	37	and	and	CCONJ
taxlaw-2826	652	38	their	their	PRON
taxlaw-2826	652	39	schedules	schedule	NOUN
taxlaw-2826	652	40	h.	h.	NOUN
taxlaw-2826	652	41	to	to	PART
taxlaw-2826	652	42	correct	correct	VERB
taxlaw-2826	652	43	for	for	ADP
taxlaw-2826	652	44	human	human	ADJ
taxlaw-2826	652	45	error	error	NOUN
taxlaw-2826	652	46	,	,	PUNCT
taxlaw-2826	652	47	for	for	ADP
taxlaw-2826	652	48	the	the	DET
taxlaw-2826	652	49	primary	primary	ADJ
taxlaw-2826	652	50	quantitative	quantitative	ADJ
taxlaw-2826	652	51	variables	variable	NOUN
taxlaw-2826	652	52	in	in	ADP
taxlaw-2826	652	53	which	which	PRON
taxlaw-2826	652	54	i	i	PRON
taxlaw-2826	652	55	was	be	AUX
taxlaw-2826	652	56	interested	interested	ADJ
taxlaw-2826	652	57	,	,	PUNCT
taxlaw-2826	652	58	i	i	PRON
taxlaw-2826	652	59	reviewed	review	VERB
taxlaw-2826	652	60	the	the	DET
taxlaw-2826	652	61	hospitals	hospital	NOUN
taxlaw-2826	652	62	’	'	PUNCT
taxlaw-2826	652	63	entries	entry	NOUN
taxlaw-2826	652	64	to	to	PART
taxlaw-2826	652	65	determine	determine	VERB
taxlaw-2826	652	66	whether	whether	SCONJ
taxlaw-2826	652	67	entries	entry	NOUN
taxlaw-2826	652	68	that	that	PRON
taxlaw-2826	652	69	were	be	AUX
taxlaw-2826	652	70	supposed	suppose	VERB
taxlaw-2826	652	71	to	to	PART
taxlaw-2826	652	72	be	be	AUX
taxlaw-2826	652	73	the	the	DET
taxlaw-2826	652	74	sums	sum	NOUN
taxlaw-2826	652	75	or	or	CCONJ
taxlaw-2826	652	76	quotients	quotient	NOUN
taxlaw-2826	652	77	of	of	ADP
taxlaw-2826	652	78	other	other	ADJ
taxlaw-2826	652	79	entries	entry	NOUN
taxlaw-2826	652	80	actually	actually	ADV
taxlaw-2826	652	81	were	be	AUX
taxlaw-2826	652	82	.	.	PUNCT
taxlaw-2826	653	1	this	this	DET
taxlaw-2826	653	2	process	process	NOUN
taxlaw-2826	653	3	revealed	reveal	VERB
taxlaw-2826	653	4	a	a	DET
taxlaw-2826	653	5	handful	handful	NOUN
taxlaw-2826	653	6	of	of	ADP
taxlaw-2826	653	7	what	what	PRON
taxlaw-2826	653	8	i	i	PRON
taxlaw-2826	653	9	believed	believe	VERB
taxlaw-2826	653	10	to	to	PART
taxlaw-2826	653	11	be	be	AUX
taxlaw-2826	653	12	data	data	NOUN
taxlaw-2826	653	13	entry	entry	NOUN
taxlaw-2826	653	14	errors	error	NOUN
taxlaw-2826	653	15	,	,	PUNCT
taxlaw-2826	653	16	in	in	ADP
taxlaw-2826	653	17	which	which	DET
taxlaw-2826	653	18	case	case	NOUN
taxlaw-2826	653	19	i	i	PRON
taxlaw-2826	653	20	pulled	pull	VERB
taxlaw-2826	653	21	the	the	DET
taxlaw-2826	653	22	individual	individual	ADJ
taxlaw-2826	653	23	form	form	NOUN
taxlaw-2826	653	24	990	990	NUM
taxlaw-2826	653	25	or	or	CCONJ
taxlaw-2826	653	26	schedule	schedule	NOUN
taxlaw-2826	653	27	h	h	NOUN
taxlaw-2826	653	28	in	in	ADP
taxlaw-2826	653	29	question	question	NOUN
taxlaw-2826	653	30	and	and	CCONJ
taxlaw-2826	653	31	,	,	PUNCT
taxlaw-2826	653	32	where	where	SCONJ
taxlaw-2826	653	33	appropriate	appropriate	ADJ
taxlaw-2826	653	34	,	,	PUNCT
taxlaw-2826	653	35	filled	fill	VERB
taxlaw-2826	653	36	in	in	ADP
taxlaw-2826	653	37	what	what	PRON
taxlaw-2826	653	38	should	should	AUX
taxlaw-2826	653	39	have	have	AUX
taxlaw-2826	653	40	been	be	AUX
taxlaw-2826	653	41	the	the	DET
taxlaw-2826	653	42	correct	correct	ADJ
taxlaw-2826	653	43	answer	answer	NOUN
taxlaw-2826	653	44	.	.	PUNCT
taxlaw-2826	654	1	i	i	PRON
taxlaw-2826	654	2	also	also	ADV
taxlaw-2826	654	3	looked	look	VERB
taxlaw-2826	654	4	for	for	ADP
taxlaw-2826	654	5	similar	similar	ADJ
taxlaw-2826	654	6	data	datum	NOUN
taxlaw-2826	654	7	-	-	PUNCT
taxlaw-2826	654	8	entry	entry	NOUN
taxlaw-2826	654	9	errors	error	NOUN
taxlaw-2826	654	10	with	with	ADP
taxlaw-2826	654	11	regard	regard	NOUN
taxlaw-2826	654	12	to	to	ADP
taxlaw-2826	654	13	variables	variable	NOUN
taxlaw-2826	654	14	that	that	PRON
taxlaw-2826	654	15	were	be	AUX
taxlaw-2826	654	16	not	not	PART
taxlaw-2826	654	17	sums	sum	NOUN
taxlaw-2826	654	18	or	or	CCONJ
taxlaw-2826	654	19	quotients	quotient	NOUN
taxlaw-2826	654	20	.	.	PUNCT
taxlaw-2826	655	1	occasionally	occasionally	ADV
taxlaw-2826	655	2	,	,	PUNCT
taxlaw-2826	655	3	fixing	fix	VERB
taxlaw-2826	655	4	what	what	PRON
taxlaw-2826	655	5	seemed	seem	VERB
taxlaw-2826	655	6	to	to	PART
taxlaw-2826	655	7	be	be	AUX
taxlaw-2826	655	8	an	an	DET
taxlaw-2826	655	9	unreasonable	unreasonable	ADJ
taxlaw-2826	655	10	answer	answer	NOUN
taxlaw-2826	655	11	to	to	ADP
taxlaw-2826	655	12	a	a	DET
taxlaw-2826	655	13	question	question	NOUN
taxlaw-2826	655	14	required	require	VERB
taxlaw-2826	655	15	either	either	CCONJ
taxlaw-2826	655	16	pulling	pull	VERB
taxlaw-2826	655	17	the	the	DET
taxlaw-2826	655	18	original	original	ADJ
taxlaw-2826	655	19	form	form	NOUN
taxlaw-2826	655	20	990	990	NUM
taxlaw-2826	655	21	or	or	CCONJ
taxlaw-2826	655	22	schedule	schedule	NOUN
taxlaw-2826	655	23	h	h	NOUN
taxlaw-2826	655	24	(	(	PUNCT
taxlaw-2826	655	25	to	to	PART
taxlaw-2826	655	26	fill	fill	VERB
taxlaw-2826	655	27	in	in	ADP
taxlaw-2826	655	28	the	the	DET
taxlaw-2826	655	29	correct	correct	ADJ
taxlaw-2826	655	30	answer	answer	NOUN
taxlaw-2826	655	31	)	)	PUNCT
taxlaw-2826	655	32	or	or	CCONJ
taxlaw-2826	655	33	finding	find	VERB
taxlaw-2826	655	34	other	other	ADJ
taxlaw-2826	655	35	relevant	relevant	ADJ
taxlaw-2826	655	36	documentation	documentation	NOUN
taxlaw-2826	655	37	from	from	ADP
taxlaw-2826	655	38	the	the	DET
taxlaw-2826	655	39	hospital	hospital	NOUN
taxlaw-2826	655	40	in	in	ADP
taxlaw-2826	655	41	question	question	NOUN
taxlaw-2826	655	42	—	—	PUNCT
taxlaw-2826	655	43	for	for	ADP
taxlaw-2826	655	44	instance	instance	NOUN
taxlaw-2826	655	45	,	,	PUNCT
taxlaw-2826	655	46	its	its	PRON
taxlaw-2826	655	47	financial	financial	ADJ
taxlaw-2826	655	48	aid	aid	NOUN
taxlaw-2826	655	49	policy	policy	NOUN
taxlaw-2826	655	50	—	—	PUNCT
taxlaw-2826	655	51	to	to	PART
taxlaw-2826	655	52	supply	supply	VERB
taxlaw-2826	655	53	a	a	DET
taxlaw-2826	655	54	sensible	sensible	ADJ
taxlaw-2826	655	55	response	response	NOUN
taxlaw-2826	655	56	to	to	ADP
taxlaw-2826	655	57	the	the	DET
taxlaw-2826	655	58	question	question	NOUN
taxlaw-2826	655	59	.	.	PUNCT
taxlaw-2826	656	1	i	i	PRON
taxlaw-2826	656	2	then	then	ADV
taxlaw-2826	656	3	merged	merge	VERB
taxlaw-2826	656	4	the	the	DET
taxlaw-2826	656	5	hospital	hospital	NOUN
taxlaw-2826	656	6	irs	irs	PROPN
taxlaw-2826	656	7	filings	filing	NOUN
taxlaw-2826	656	8	with	with	ADP
taxlaw-2826	656	9	the	the	DET
taxlaw-2826	656	10	data	datum	NOUN
taxlaw-2826	656	11	from	from	ADP
taxlaw-2826	656	12	the	the	DET
taxlaw-2826	656	13	2008	2008	NUM
taxlaw-2826	656	14	-	-	SYM
taxlaw-2826	656	15	2012	2012	NUM
taxlaw-2826	656	16	five	five	NUM
taxlaw-2826	656	17	-	-	PUNCT
taxlaw-2826	656	18	year	year	NOUN
taxlaw-2826	656	19	american	american	ADJ
taxlaw-2826	656	20	community	community	NOUN
taxlaw-2826	656	21	survey	survey	NOUN
taxlaw-2826	656	22	from	from	ADP
taxlaw-2826	656	23	the	the	DET
taxlaw-2826	656	24	u.s	u.s	PROPN
taxlaw-2826	656	25	.	.	PROPN
taxlaw-2826	656	26	census	census	PROPN
taxlaw-2826	656	27	bureau	bureau	PROPN
taxlaw-2826	656	28	.	.	PUNCT
taxlaw-2826	657	1	143	143	NUM
taxlaw-2826	657	2	past	past	ADJ
taxlaw-2826	657	3	studies	study	NOUN
taxlaw-2826	657	4	of	of	ADP
taxlaw-2826	657	5	taxexempt	taxexempt	ADJ
taxlaw-2826	657	6	hospitals	hospital	NOUN
taxlaw-2826	657	7	have	have	AUX
taxlaw-2826	657	8	used	use	VERB
taxlaw-2826	657	9	data	datum	NOUN
taxlaw-2826	657	10	reported	report	VERB
taxlaw-2826	657	11	for	for	ADP
taxlaw-2826	657	12	broad	broad	ADJ
taxlaw-2826	657	13	geographic	geographic	ADJ
taxlaw-2826	657	14	regions	region	NOUN
taxlaw-2826	657	15	,	,	PUNCT
taxlaw-2826	657	16	such	such	ADJ
taxlaw-2826	657	17	as	as	ADP
taxlaw-2826	657	18	counties	county	NOUN
taxlaw-2826	657	19	,	,	PUNCT
taxlaw-2826	657	20	to	to	PART
taxlaw-2826	657	21	measure	measure	VERB
taxlaw-2826	657	22	the	the	DET
taxlaw-2826	657	23	characteristics	characteristic	NOUN
taxlaw-2826	657	24	of	of	ADP
taxlaw-2826	657	25	the	the	DET
taxlaw-2826	657	26	communities	community	NOUN
taxlaw-2826	657	27	where	where	SCONJ
taxlaw-2826	657	28	hospitals	hospital	NOUN
taxlaw-2826	657	29	are	be	AUX
taxlaw-2826	657	30	located	locate	VERB
taxlaw-2826	657	31	.	.	PUNCT
taxlaw-2826	658	1	however	however	ADV
taxlaw-2826	658	2	,	,	PUNCT
taxlaw-2826	658	3	139	139	NUM
taxlaw-2826	658	4	lloyd	lloyd	PROPN
taxlaw-2826	658	5	michener	michener	PROPN
taxlaw-2826	658	6	et	et	PROPN
taxlaw-2826	658	7	al	al	PROPN
taxlaw-2826	658	8	.	.	PROPN
taxlaw-2826	658	9	,	,	PUNCT
taxlaw-2826	658	10	aligning	align	VERB
taxlaw-2826	658	11	the	the	DET
taxlaw-2826	658	12	goals	goal	NOUN
taxlaw-2826	658	13	of	of	ADP
taxlaw-2826	658	14	community	community	NOUN
taxlaw-2826	658	15	-	-	PUNCT
taxlaw-2826	658	16	engaged	engage	VERB
taxlaw-2826	658	17	research	research	NOUN
taxlaw-2826	658	18	:	:	PUNCT
taxlaw-2826	658	19	why	why	SCONJ
taxlaw-2826	658	20	and	and	CCONJ
taxlaw-2826	658	21	how	how	SCONJ
taxlaw-2826	658	22	academic	academic	ADJ
taxlaw-2826	658	23	health	health	NOUN
taxlaw-2826	658	24	centers	center	NOUN
taxlaw-2826	658	25	can	can	AUX
taxlaw-2826	658	26	successfully	successfully	ADV
taxlaw-2826	658	27	engage	engage	VERB
taxlaw-2826	658	28	with	with	ADP
taxlaw-2826	658	29	communities	community	NOUN
taxlaw-2826	658	30	to	to	PART
taxlaw-2826	658	31	improve	improve	VERB
taxlaw-2826	658	32	health	health	NOUN
taxlaw-2826	658	33	,	,	PUNCT
taxlaw-2826	658	34	87	87	NUM
taxlaw-2826	658	35	acad	acad	NOUN
taxlaw-2826	658	36	.	.	PUNCT
taxlaw-2826	659	1	med	med	PROPN
taxlaw-2826	659	2	.	.	PROPN
taxlaw-2826	660	1	285	285	NUM
taxlaw-2826	660	2	(	(	PUNCT
taxlaw-2826	660	3	2012	2012	NUM
taxlaw-2826	660	4	)	)	PUNCT
taxlaw-2826	660	5	;	;	PUNCT
taxlaw-2826	660	6	j.	j.	PROPN
taxlaw-2826	660	7	lloyd	lloyd	PROPN
taxlaw-2826	660	8	michener	michener	PROPN
taxlaw-2826	660	9	et	et	PROPN
taxlaw-2826	660	10	al	al	PROPN
taxlaw-2826	660	11	.	.	PROPN
taxlaw-2826	660	12	,	,	PUNCT
taxlaw-2826	660	13	improving	improve	VERB
taxlaw-2826	660	14	the	the	DET
taxlaw-2826	660	15	health	health	NOUN
taxlaw-2826	660	16	of	of	ADP
taxlaw-2826	660	17	the	the	DET
taxlaw-2826	660	18	community	community	NOUN
taxlaw-2826	660	19	:	:	PUNCT
taxlaw-2826	660	20	duke	duke	PROPN
taxlaw-2826	660	21	’s	’s	PART
taxlaw-2826	660	22	experience	experience	NOUN
taxlaw-2826	660	23	with	with	ADP
taxlaw-2826	660	24	community	community	NOUN
taxlaw-2826	660	25	engagement	engagement	NOUN
taxlaw-2826	660	26	,	,	PUNCT
taxlaw-2826	660	27	83	83	NUM
taxlaw-2826	660	28	acad	acad	NOUN
taxlaw-2826	660	29	.	.	PUNCT
taxlaw-2826	661	1	med	med	PROPN
taxlaw-2826	661	2	.	.	PUNCT
taxlaw-2826	662	1	408	408	NUM
taxlaw-2826	662	2	(	(	PUNCT
taxlaw-2826	662	3	2008	2008	NUM
taxlaw-2826	662	4	)	)	PUNCT
taxlaw-2826	662	5	.	.	PUNCT
taxlaw-2826	663	1	140	140	NUM
taxlaw-2826	663	2	jessica	jessica	PROPN
taxlaw-2826	663	3	g.	g.	PROPN
taxlaw-2826	663	4	burke	burke	PROPN
taxlaw-2826	663	5	et	et	PROPN
taxlaw-2826	663	6	al	al	PROPN
taxlaw-2826	663	7	.	.	PROPN
taxlaw-2826	663	8	,	,	PUNCT
taxlaw-2826	663	9	what	what	PRON
taxlaw-2826	663	10	can	can	AUX
taxlaw-2826	663	11	be	be	AUX
taxlaw-2826	663	12	learned	learn	VERB
taxlaw-2826	663	13	from	from	ADP
taxlaw-2826	663	14	the	the	DET
taxlaw-2826	663	15	types	type	NOUN
taxlaw-2826	663	16	of	of	ADP
taxlaw-2826	663	17	community	community	NOUN
taxlaw-2826	663	18	benefit	benefit	NOUN
taxlaw-2826	663	19	programs	program	NOUN
taxlaw-2826	663	20	that	that	PRON
taxlaw-2826	663	21	hospitals	hospital	NOUN
taxlaw-2826	663	22	already	already	ADV
taxlaw-2826	663	23	have	have	VERB
taxlaw-2826	663	24	in	in	ADP
taxlaw-2826	663	25	place	place	NOUN
taxlaw-2826	663	26	?	?	PUNCT
taxlaw-2826	663	27	,	,	PUNCT
taxlaw-2826	663	28	j.	j.	PROPN
taxlaw-2826	663	29	health	health	PROPN
taxlaw-2826	663	30	care	care	PROPN
taxlaw-2826	663	31	for	for	ADP
taxlaw-2826	663	32	poor	poor	ADJ
taxlaw-2826	663	33	&	&	CCONJ
taxlaw-2826	663	34	underserved	underserved	ADJ
taxlaw-2826	663	35	,	,	PUNCT
taxlaw-2826	663	36	feb	feb	PROPN
taxlaw-2826	663	37	.	.	PROPN
taxlaw-2826	663	38	2014	2014	NUM
taxlaw-2826	663	39	,	,	PUNCT
taxlaw-2826	663	40	at	at	ADP
taxlaw-2826	663	41	165	165	NUM
taxlaw-2826	663	42	.	.	PUNCT
taxlaw-2826	663	43	141	141	NUM
taxlaw-2826	663	44	jeffrey	jeffrey	PROPN
taxlaw-2826	663	45	a.	a.	PROPN
taxlaw-2826	663	46	alexander	alexander	PROPN
taxlaw-2826	663	47	et	et	PROPN
taxlaw-2826	663	48	al	al	PROPN
taxlaw-2826	663	49	.	.	PROPN
taxlaw-2826	663	50	,	,	PUNCT
taxlaw-2826	663	51	community	community	NOUN
taxlaw-2826	663	52	accountability	accountability	NOUN
taxlaw-2826	663	53	among	among	ADP
taxlaw-2826	663	54	hospitals	hospital	NOUN
taxlaw-2826	663	55	affiliated	affiliate	VERB
taxlaw-2826	663	56	with	with	ADP
taxlaw-2826	663	57	health	health	NOUN
taxlaw-2826	663	58	care	care	NOUN
taxlaw-2826	663	59	systems	system	NOUN
taxlaw-2826	663	60	,	,	PUNCT
taxlaw-2826	663	61	78	78	NUM
taxlaw-2826	663	62	milbank	milbank	NOUN
taxlaw-2826	663	63	q.	q.	PROPN
taxlaw-2826	663	64	157	157	NUM
taxlaw-2826	663	65	(	(	PUNCT
taxlaw-2826	663	66	2000	2000	NUM
taxlaw-2826	663	67	)	)	PUNCT
taxlaw-2826	663	68	.	.	PUNCT
taxlaw-2826	664	1	142	142	NUM
taxlaw-2826	664	2	from	from	ADP
taxlaw-2826	664	3	this	this	DET
taxlaw-2826	664	4	point	point	NOUN
taxlaw-2826	664	5	forward	forward	ADV
taxlaw-2826	664	6	,	,	PUNCT
taxlaw-2826	664	7	when	when	SCONJ
taxlaw-2826	664	8	referring	refer	VERB
taxlaw-2826	664	9	to	to	ADP
taxlaw-2826	664	10	tax	tax	NOUN
taxlaw-2826	664	11	-	-	PUNCT
taxlaw-2826	664	12	exempt	exempt	ADJ
taxlaw-2826	664	13	hospitals	hospital	NOUN
taxlaw-2826	664	14	,	,	PUNCT
taxlaw-2826	664	15	i	i	PRON
taxlaw-2826	664	16	will	will	AUX
taxlaw-2826	664	17	use	use	VERB
taxlaw-2826	664	18	the	the	DET
taxlaw-2826	664	19	shorthand	shorthand	NOUN
taxlaw-2826	664	20	“	"	PUNCT
taxlaw-2826	664	21	hospitals	hospital	NOUN
taxlaw-2826	664	22	,	,	PUNCT
taxlaw-2826	664	23	”	"	PUNCT
taxlaw-2826	664	24	because	because	SCONJ
taxlaw-2826	664	25	all	all	DET
taxlaw-2826	664	26	hospitals	hospital	NOUN
taxlaw-2826	664	27	in	in	ADP
taxlaw-2826	664	28	the	the	DET
taxlaw-2826	664	29	dataset	dataset	NOUN
taxlaw-2826	664	30	are	be	AUX
taxlaw-2826	664	31	tax	tax	NOUN
taxlaw-2826	664	32	-	-	PUNCT
taxlaw-2826	664	33	exempt	exempt	ADJ
taxlaw-2826	664	34	.	.	PUNCT
taxlaw-2826	665	1	143	143	NUM
taxlaw-2826	665	2	american	american	PROPN
taxlaw-2826	665	3	community	community	NOUN
taxlaw-2826	665	4	survey	survey	NOUN
taxlaw-2826	665	5	:	:	PUNCT
taxlaw-2826	665	6	2012	2012	NUM
taxlaw-2826	665	7	data	datum	NOUN
taxlaw-2826	665	8	release	release	NOUN
taxlaw-2826	665	9	,	,	PUNCT
taxlaw-2826	665	10	u.s	u.s	PROPN
taxlaw-2826	665	11	.	.	PROPN
taxlaw-2826	665	12	census	census	PROPN
taxlaw-2826	665	13	bureau	bureau	PROPN
taxlaw-2826	665	14	,	,	PUNCT
taxlaw-2826	665	15	http://www.census.gov/acs/www/data_documentation/2012_release/	http://www.census.gov/acs/www/data_documentation/2012_release/	NOUN
taxlaw-2826	665	16	(	(	PUNCT
taxlaw-2826	665	17	last	last	ADV
taxlaw-2826	665	18	visited	visit	VERB
taxlaw-2826	665	19	aug	aug	PROPN
taxlaw-2826	665	20	.	.	PROPN
taxlaw-2826	665	21	24	24	NUM
taxlaw-2826	665	22	,	,	PUNCT
taxlaw-2826	665	23	2014	2014	NUM
taxlaw-2826	665	24	)	)	PUNCT
taxlaw-2826	665	25	.	.	PUNCT
taxlaw-2826	666	1	2014	2014	NUM
taxlaw-2826	666	2	]	]	PUNCT
taxlaw-2826	666	3	tax	tax	NOUN
taxlaw-2826	666	4	-	-	PUNCT
taxlaw-2826	666	5	exempt	exempt	ADJ
taxlaw-2826	666	6	hospitals	hospital	NOUN
taxlaw-2826	666	7	and	and	CCONJ
taxlaw-2826	666	8	their	their	PRON
taxlaw-2826	666	9	communities	community	NOUN
taxlaw-2826	666	10	55	55	NUM
taxlaw-2826	666	11	the	the	DET
taxlaw-2826	666	12	patient	patient	ADJ
taxlaw-2826	666	13	base	base	NOUN
taxlaw-2826	666	14	at	at	ADP
taxlaw-2826	666	15	many	many	ADJ
taxlaw-2826	666	16	hospitals	hospital	NOUN
taxlaw-2826	666	17	,	,	PUNCT
taxlaw-2826	666	18	particularly	particularly	ADV
taxlaw-2826	666	19	in	in	ADP
taxlaw-2826	666	20	urban	urban	ADJ
taxlaw-2826	666	21	areas	area	NOUN
taxlaw-2826	666	22	,	,	PUNCT
taxlaw-2826	666	23	draws	draw	VERB
taxlaw-2826	666	24	more	more	ADV
taxlaw-2826	666	25	heavily	heavily	ADV
taxlaw-2826	666	26	from	from	ADP
taxlaw-2826	666	27	neighborhoods	neighborhood	NOUN
taxlaw-2826	666	28	immediately	immediately	ADV
taxlaw-2826	666	29	surrounding	surround	VERB
taxlaw-2826	666	30	the	the	DET
taxlaw-2826	666	31	hospitals	hospital	NOUN
taxlaw-2826	666	32	than	than	SCONJ
taxlaw-2826	666	33	it	it	PRON
taxlaw-2826	666	34	does	do	VERB
taxlaw-2826	666	35	from	from	ADP
taxlaw-2826	666	36	entire	entire	ADJ
taxlaw-2826	666	37	counties	county	NOUN
taxlaw-2826	666	38	.	.	PUNCT
taxlaw-2826	667	1	for	for	ADP
taxlaw-2826	667	2	example	example	NOUN
taxlaw-2826	667	3	,	,	PUNCT
taxlaw-2826	667	4	in	in	ADP
taxlaw-2826	667	5	chicago	chicago	PROPN
taxlaw-2826	667	6	,	,	PUNCT
taxlaw-2826	667	7	the	the	DET
taxlaw-2826	667	8	university	university	NOUN
taxlaw-2826	667	9	of	of	ADP
taxlaw-2826	667	10	chicago	chicago	PROPN
taxlaw-2826	667	11	hospital	hospital	NOUN
taxlaw-2826	667	12	,	,	PUNCT
taxlaw-2826	667	13	located	locate	VERB
taxlaw-2826	667	14	on	on	ADP
taxlaw-2826	667	15	the	the	DET
taxlaw-2826	667	16	city	city	NOUN
taxlaw-2826	667	17	’s	’s	PART
taxlaw-2826	667	18	historically	historically	ADV
taxlaw-2826	667	19	impoverished	impoverished	ADJ
taxlaw-2826	667	20	south	south	ADJ
taxlaw-2826	667	21	side	side	NOUN
taxlaw-2826	667	22	,	,	PUNCT
taxlaw-2826	667	23	serves	serve	VERB
taxlaw-2826	667	24	a	a	DET
taxlaw-2826	667	25	community	community	NOUN
taxlaw-2826	667	26	distinct	distinct	ADJ
taxlaw-2826	667	27	from	from	ADP
taxlaw-2826	667	28	the	the	DET
taxlaw-2826	667	29	one	one	NOUN
taxlaw-2826	667	30	served	serve	VERB
taxlaw-2826	667	31	by	by	ADP
taxlaw-2826	667	32	northwestern	northwestern	ADJ
taxlaw-2826	667	33	hospital	hospital	NOUN
taxlaw-2826	667	34	—	—	PUNCT
taxlaw-2826	667	35	north	north	NOUN
taxlaw-2826	667	36	shore	shore	NOUN
taxlaw-2826	667	37	,	,	PUNCT
taxlaw-2826	667	38	located	locate	VERB
taxlaw-2826	667	39	across	across	ADP
taxlaw-2826	667	40	the	the	DET
taxlaw-2826	667	41	metro	metro	PROPN
taxlaw-2826	667	42	area	area	NOUN
taxlaw-2826	667	43	from	from	ADP
taxlaw-2826	667	44	the	the	DET
taxlaw-2826	667	45	south	south	ADJ
taxlaw-2826	667	46	side	side	NOUN
taxlaw-2826	667	47	in	in	ADP
taxlaw-2826	667	48	the	the	DET
taxlaw-2826	667	49	wealthy	wealthy	ADJ
taxlaw-2826	667	50	suburb	suburb	NOUN
taxlaw-2826	667	51	of	of	ADP
taxlaw-2826	667	52	evanston	evanston	PROPN
taxlaw-2826	667	53	.	.	PUNCT
taxlaw-2826	668	1	in	in	ADP
taxlaw-2826	668	2	order	order	NOUN
taxlaw-2826	668	3	to	to	PART
taxlaw-2826	668	4	capture	capture	VERB
taxlaw-2826	668	5	intra	intra	ADJ
taxlaw-2826	668	6	-	-	ADJ
taxlaw-2826	668	7	urban	urban	ADJ
taxlaw-2826	668	8	community	community	NOUN
taxlaw-2826	668	9	differences	difference	NOUN
taxlaw-2826	668	10	such	such	ADJ
taxlaw-2826	668	11	as	as	ADP
taxlaw-2826	668	12	these	these	PRON
taxlaw-2826	668	13	,	,	PUNCT
taxlaw-2826	668	14	i	i	PRON
taxlaw-2826	668	15	matched	match	VERB
taxlaw-2826	668	16	each	each	DET
taxlaw-2826	668	17	hospital	hospital	NOUN
taxlaw-2826	668	18	with	with	ADP
taxlaw-2826	668	19	the	the	DET
taxlaw-2826	668	20	specific	specific	ADJ
taxlaw-2826	668	21	census	census	NOUN
taxlaw-2826	668	22	tracts	tract	NOUN
taxlaw-2826	668	23	that	that	PRON
taxlaw-2826	668	24	fell	fall	VERB
taxlaw-2826	668	25	within	within	ADP
taxlaw-2826	668	26	five	five	NUM
taxlaw-2826	668	27	miles	mile	NOUN
taxlaw-2826	668	28	.	.	PUNCT
taxlaw-2826	669	1	for	for	ADP
taxlaw-2826	669	2	the	the	DET
taxlaw-2826	669	3	purposes	purpose	NOUN
taxlaw-2826	669	4	of	of	ADP
taxlaw-2826	669	5	this	this	DET
taxlaw-2826	669	6	study	study	NOUN
taxlaw-2826	669	7	,	,	PUNCT
taxlaw-2826	669	8	those	those	DET
taxlaw-2826	669	9	census	census	NOUN
taxlaw-2826	669	10	tracts	tract	NOUN
taxlaw-2826	669	11	in	in	ADP
taxlaw-2826	669	12	the	the	DET
taxlaw-2826	669	13	five	five	NUM
taxlaw-2826	669	14	-	-	PUNCT
taxlaw-2826	669	15	mile	mile	NOUN
taxlaw-2826	669	16	radius	radius	NOUN
taxlaw-2826	669	17	constituted	constitute	VERB
taxlaw-2826	669	18	the	the	DET
taxlaw-2826	669	19	hospital	hospital	NOUN
taxlaw-2826	669	20	’s	’s	PART
taxlaw-2826	669	21	community	community	NOUN
taxlaw-2826	669	22	.	.	PUNCT
taxlaw-2826	670	1	i	i	PRON
taxlaw-2826	670	2	then	then	ADV
taxlaw-2826	670	3	created	create	VERB
taxlaw-2826	670	4	composite	composite	ADJ
taxlaw-2826	670	5	demographic	demographic	ADJ
taxlaw-2826	670	6	variables	variable	NOUN
taxlaw-2826	670	7	for	for	ADP
taxlaw-2826	670	8	each	each	PRON
taxlaw-2826	670	9	of	of	ADP
taxlaw-2826	670	10	these	these	DET
taxlaw-2826	670	11	communities	community	NOUN
taxlaw-2826	670	12	using	use	VERB
taxlaw-2826	670	13	the	the	DET
taxlaw-2826	670	14	american	american	ADJ
taxlaw-2826	670	15	community	community	NOUN
taxlaw-2826	670	16	survey	survey	NOUN
taxlaw-2826	670	17	data	datum	NOUN
taxlaw-2826	670	18	.	.	PUNCT
taxlaw-2826	671	1	specifically	specifically	ADV
taxlaw-2826	671	2	,	,	PUNCT
taxlaw-2826	671	3	for	for	ADP
taxlaw-2826	671	4	each	each	DET
taxlaw-2826	671	5	community	community	NOUN
taxlaw-2826	671	6	,	,	PUNCT
taxlaw-2826	671	7	i	i	PRON
taxlaw-2826	671	8	obtained	obtain	VERB
taxlaw-2826	671	9	a	a	DET
taxlaw-2826	671	10	measure	measure	NOUN
taxlaw-2826	671	11	of	of	ADP
taxlaw-2826	671	12	the	the	DET
taxlaw-2826	671	13	percent	percent	NOUN
taxlaw-2826	671	14	of	of	ADP
taxlaw-2826	671	15	its	its	PRON
taxlaw-2826	671	16	population	population	NOUN
taxlaw-2826	671	17	that	that	PRON
taxlaw-2826	671	18	is	be	AUX
taxlaw-2826	671	19	black	black	ADJ
taxlaw-2826	671	20	and	and	CCONJ
taxlaw-2826	671	21	hispanic	hispanic	ADJ
taxlaw-2826	671	22	(	(	PUNCT
taxlaw-2826	671	23	“	"	PUNCT
taxlaw-2826	671	24	percent	percent	NOUN
taxlaw-2826	671	25	black	black	ADJ
taxlaw-2826	671	26	”	"	PUNCT
taxlaw-2826	671	27	and	and	CCONJ
taxlaw-2826	671	28	“	"	PUNCT
taxlaw-2826	671	29	percent	percent	NOUN
taxlaw-2826	671	30	hispanic	hispanic	NOUN
taxlaw-2826	671	31	”	"	PUNCT
taxlaw-2826	671	32	)	)	PUNCT
taxlaw-2826	671	33	,	,	PUNCT
taxlaw-2826	671	34	the	the	DET
taxlaw-2826	671	35	percent	percent	NOUN
taxlaw-2826	671	36	of	of	ADP
taxlaw-2826	671	37	its	its	PRON
taxlaw-2826	671	38	population	population	NOUN
taxlaw-2826	671	39	living	live	VERB
taxlaw-2826	671	40	below	below	ADP
taxlaw-2826	671	41	100	100	NUM
taxlaw-2826	671	42	%	%	NOUN
taxlaw-2826	671	43	of	of	ADP
taxlaw-2826	671	44	the	the	DET
taxlaw-2826	671	45	poverty	poverty	NOUN
taxlaw-2826	671	46	line	line	NOUN
taxlaw-2826	671	47	(	(	PUNCT
taxlaw-2826	671	48	“	"	PUNCT
taxlaw-2826	671	49	percent	percent	NOUN
taxlaw-2826	671	50	below	below	ADP
taxlaw-2826	671	51	100	100	NUM
taxlaw-2826	671	52	fpl	fpl	NOUN
taxlaw-2826	671	53	”	"	PUNCT
taxlaw-2826	671	54	)	)	PUNCT
taxlaw-2826	671	55	,	,	PUNCT
taxlaw-2826	671	56	the	the	DET
taxlaw-2826	671	57	percent	percent	NOUN
taxlaw-2826	671	58	of	of	ADP
taxlaw-2826	671	59	its	its	PRON
taxlaw-2826	671	60	population	population	NOUN
taxlaw-2826	671	61	living	live	VERB
taxlaw-2826	671	62	between	between	ADP
taxlaw-2826	671	63	100149	100149	NUM
taxlaw-2826	671	64	%	%	NOUN
taxlaw-2826	671	65	of	of	ADP
taxlaw-2826	671	66	the	the	DET
taxlaw-2826	671	67	poverty	poverty	NOUN
taxlaw-2826	671	68	line	line	NOUN
taxlaw-2826	671	69	(	(	PUNCT
taxlaw-2826	671	70	“	"	PUNCT
taxlaw-2826	671	71	percent	percent	NOUN
taxlaw-2826	671	72	100	100	NUM
taxlaw-2826	671	73	-	-	SYM
taxlaw-2826	671	74	149	149	NUM
taxlaw-2826	671	75	fpl	fpl	NOUN
taxlaw-2826	671	76	”	"	PUNCT
taxlaw-2826	671	77	)	)	PUNCT
taxlaw-2826	671	78	,	,	PUNCT
taxlaw-2826	671	79	the	the	DET
taxlaw-2826	671	80	average	average	ADJ
taxlaw-2826	671	81	age	age	NOUN
taxlaw-2826	671	82	of	of	ADP
taxlaw-2826	671	83	its	its	PRON
taxlaw-2826	671	84	residents	resident	NOUN
taxlaw-2826	671	85	(	(	PUNCT
taxlaw-2826	671	86	“	"	PUNCT
taxlaw-2826	671	87	age	age	NOUN
taxlaw-2826	671	88	”	"	PUNCT
taxlaw-2826	671	89	)	)	PUNCT
taxlaw-2826	671	90	,	,	PUNCT
taxlaw-2826	671	91	its	its	PRON
taxlaw-2826	671	92	population	population	NOUN
taxlaw-2826	671	93	density	density	NOUN
taxlaw-2826	671	94	(	(	PUNCT
taxlaw-2826	671	95	“	"	PUNCT
taxlaw-2826	671	96	population	population	NOUN
taxlaw-2826	671	97	density	density	NOUN
taxlaw-2826	671	98	”	"	PUNCT
taxlaw-2826	671	99	)	)	PUNCT
taxlaw-2826	671	100	,	,	PUNCT
taxlaw-2826	671	101	the	the	DET
taxlaw-2826	671	102	percent	percent	NOUN
taxlaw-2826	671	103	of	of	ADP
taxlaw-2826	671	104	its	its	PRON
taxlaw-2826	671	105	population	population	NOUN
taxlaw-2826	671	106	with	with	ADP
taxlaw-2826	671	107	private	private	ADJ
taxlaw-2826	671	108	insurance	insurance	NOUN
taxlaw-2826	671	109	(	(	PUNCT
taxlaw-2826	671	110	“	"	PUNCT
taxlaw-2826	671	111	percent	percent	NOUN
taxlaw-2826	671	112	privately	privately	ADV
taxlaw-2826	671	113	insured	insure	VERB
taxlaw-2826	671	114	”	"	PUNCT
taxlaw-2826	671	115	)	)	PUNCT
taxlaw-2826	671	116	and	and	CCONJ
taxlaw-2826	671	117	the	the	DET
taxlaw-2826	671	118	percent	percent	NOUN
taxlaw-2826	671	119	of	of	ADP
taxlaw-2826	671	120	its	its	PRON
taxlaw-2826	671	121	population	population	NOUN
taxlaw-2826	671	122	with	with	ADP
taxlaw-2826	671	123	public	public	ADJ
taxlaw-2826	671	124	insurance	insurance	NOUN
taxlaw-2826	671	125	(	(	PUNCT
taxlaw-2826	671	126	“	"	PUNCT
taxlaw-2826	671	127	percent	percent	NOUN
taxlaw-2826	671	128	publicly	publicly	ADV
taxlaw-2826	671	129	insured	insure	VERB
taxlaw-2826	671	130	”	"	PUNCT
taxlaw-2826	671	131	)	)	PUNCT
taxlaw-2826	671	132	.	.	PUNCT
taxlaw-2826	672	1	i	i	PRON
taxlaw-2826	672	2	then	then	ADV
taxlaw-2826	672	3	matched	match	VERB
taxlaw-2826	672	4	these	these	DET
taxlaw-2826	672	5	demographic	demographic	ADJ
taxlaw-2826	672	6	data	datum	NOUN
taxlaw-2826	672	7	with	with	ADP
taxlaw-2826	672	8	their	their	PRON
taxlaw-2826	672	9	hospitals	hospital	NOUN
taxlaw-2826	672	10	.	.	PUNCT
taxlaw-2826	673	1	following	follow	VERB
taxlaw-2826	673	2	this	this	PRON
taxlaw-2826	673	3	,	,	PUNCT
taxlaw-2826	673	4	i	i	PRON
taxlaw-2826	673	5	merged	merge	VERB
taxlaw-2826	673	6	the	the	DET
taxlaw-2826	673	7	hospital	hospital	NOUN
taxlaw-2826	673	8	and	and	CCONJ
taxlaw-2826	673	9	american	american	ADJ
taxlaw-2826	673	10	community	community	NOUN
taxlaw-2826	673	11	survey	survey	NOUN
taxlaw-2826	673	12	data	datum	NOUN
taxlaw-2826	673	13	with	with	ADP
taxlaw-2826	673	14	a	a	DET
taxlaw-2826	673	15	dataset	dataset	NOUN
taxlaw-2826	673	16	available	available	ADJ
taxlaw-2826	673	17	from	from	ADP
taxlaw-2826	673	18	the	the	DET
taxlaw-2826	673	19	hilltop	hilltop	NOUN
taxlaw-2826	673	20	institute	institute	NOUN
taxlaw-2826	673	21	at	at	ADP
taxlaw-2826	673	22	the	the	DET
taxlaw-2826	673	23	university	university	PROPN
taxlaw-2826	673	24	of	of	ADP
taxlaw-2826	673	25	maryland	maryland	PROPN
taxlaw-2826	673	26	-	-	PUNCT
taxlaw-2826	673	27	baltimore	baltimore	PROPN
taxlaw-2826	673	28	county	county	NOUN
taxlaw-2826	673	29	,	,	PUNCT
taxlaw-2826	673	30	which	which	PRON
taxlaw-2826	673	31	contains	contain	VERB
taxlaw-2826	673	32	information	information	NOUN
taxlaw-2826	673	33	about	about	ADP
taxlaw-2826	673	34	the	the	DET
taxlaw-2826	673	35	laws	law	NOUN
taxlaw-2826	673	36	in	in	ADP
taxlaw-2826	673	37	each	each	DET
taxlaw-2826	673	38	state	state	NOUN
taxlaw-2826	673	39	governing	govern	VERB
taxlaw-2826	673	40	nonprofit	nonprofit	ADJ
taxlaw-2826	673	41	hospitals	hospital	NOUN
taxlaw-2826	673	42	and	and	CCONJ
taxlaw-2826	673	43	their	their	PRON
taxlaw-2826	673	44	community	community	NOUN
taxlaw-2826	673	45	benefit	benefit	NOUN
taxlaw-2826	673	46	.	.	PUNCT
taxlaw-2826	674	1	144	144	NUM
taxlaw-2826	674	2	this	this	DET
taxlaw-2826	674	3	dataset	dataset	NOUN
taxlaw-2826	674	4	included	include	VERB
taxlaw-2826	674	5	the	the	DET
taxlaw-2826	674	6	following	following	ADJ
taxlaw-2826	674	7	variables	variable	NOUN
taxlaw-2826	674	8	.	.	PUNCT
taxlaw-2826	675	1	“	"	PUNCT
taxlaw-2826	675	2	unconditional	unconditional	ADJ
taxlaw-2826	675	3	requirement	requirement	NOUN
taxlaw-2826	675	4	”	"	PUNCT
taxlaw-2826	675	5	measures	measure	NOUN
taxlaw-2826	675	6	whether	whether	SCONJ
taxlaw-2826	675	7	the	the	DET
taxlaw-2826	675	8	state	state	NOUN
taxlaw-2826	675	9	in	in	ADP
taxlaw-2826	675	10	which	which	PRON
taxlaw-2826	675	11	the	the	DET
taxlaw-2826	675	12	hospital	hospital	NOUN
taxlaw-2826	675	13	is	be	AUX
taxlaw-2826	675	14	located	locate	VERB
taxlaw-2826	675	15	requires	require	VERB
taxlaw-2826	675	16	all	all	DET
taxlaw-2826	675	17	hospitals	hospital	NOUN
taxlaw-2826	675	18	in	in	ADP
taxlaw-2826	675	19	the	the	DET
taxlaw-2826	675	20	state	state	NOUN
taxlaw-2826	675	21	to	to	PART
taxlaw-2826	675	22	provide	provide	VERB
taxlaw-2826	675	23	some	some	DET
taxlaw-2826	675	24	community	community	NOUN
taxlaw-2826	675	25	benefits	benefit	NOUN
taxlaw-2826	675	26	,	,	PUNCT
taxlaw-2826	675	27	broadly	broadly	ADV
taxlaw-2826	675	28	defined	define	VERB
taxlaw-2826	675	29	.	.	PUNCT
taxlaw-2826	676	1	145	145	NUM
taxlaw-2826	676	2	“	"	PUNCT
taxlaw-2826	676	3	conditional	conditional	ADJ
taxlaw-2826	676	4	requirement	requirement	NOUN
taxlaw-2826	676	5	”	"	PUNCT
taxlaw-2826	676	6	measures	measure	NOUN
taxlaw-2826	676	7	whether	whether	SCONJ
taxlaw-2826	676	8	the	the	DET
taxlaw-2826	676	9	state	state	NOUN
taxlaw-2826	676	10	in	in	ADP
taxlaw-2826	676	11	question	question	NOUN
taxlaw-2826	676	12	made	make	VERB
taxlaw-2826	676	13	its	its	PRON
taxlaw-2826	676	14	tax	tax	NOUN
taxlaw-2826	676	15	or	or	CCONJ
taxlaw-2826	676	16	regulatory	regulatory	ADJ
taxlaw-2826	676	17	benefit	benefit	NOUN
taxlaw-2826	676	18	conditional	conditional	ADJ
taxlaw-2826	676	19	on	on	ADP
taxlaw-2826	676	20	whether	whether	SCONJ
taxlaw-2826	676	21	the	the	DET
taxlaw-2826	676	22	hospital	hospital	NOUN
taxlaw-2826	676	23	provided	provide	VERB
taxlaw-2826	676	24	community	community	NOUN
taxlaw-2826	676	25	benefits	benefit	NOUN
taxlaw-2826	676	26	.	.	PUNCT
taxlaw-2826	677	1	146	146	NUM
taxlaw-2826	677	2	“	"	PUNCT
taxlaw-2826	677	3	mandatory	mandatory	ADJ
taxlaw-2826	677	4	minimum	minimum	NOUN
taxlaw-2826	677	5	”	"	PUNCT
taxlaw-2826	677	6	measures	measure	NOUN
taxlaw-2826	677	7	whether	whether	SCONJ
taxlaw-2826	677	8	the	the	DET
taxlaw-2826	677	9	state	state	NOUN
taxlaw-2826	677	10	required	require	VERB
taxlaw-2826	677	11	a	a	DET
taxlaw-2826	677	12	hospital	hospital	NOUN
taxlaw-2826	677	13	to	to	PART
taxlaw-2826	677	14	provide	provide	VERB
taxlaw-2826	677	15	a	a	DET
taxlaw-2826	677	16	quantifiable	quantifiable	ADJ
taxlaw-2826	677	17	amount	amount	NOUN
taxlaw-2826	677	18	of	of	ADP
taxlaw-2826	677	19	community	community	NOUN
taxlaw-2826	677	20	benefit	benefit	NOUN
taxlaw-2826	677	21	each	each	DET
taxlaw-2826	677	22	year	year	NOUN
taxlaw-2826	677	23	.	.	PUNCT
taxlaw-2826	678	1	147	147	NUM
taxlaw-2826	678	2	next	next	ADV
taxlaw-2826	678	3	,	,	PUNCT
taxlaw-2826	678	4	i	i	PRON
taxlaw-2826	678	5	collected	collect	VERB
taxlaw-2826	678	6	a	a	DET
taxlaw-2826	678	7	series	series	NOUN
taxlaw-2826	678	8	of	of	ADP
taxlaw-2826	678	9	variables	variable	NOUN
taxlaw-2826	678	10	from	from	ADP
taxlaw-2826	678	11	the	the	DET
taxlaw-2826	678	12	form	form	NOUN
taxlaw-2826	678	13	990	990	NUM
taxlaw-2826	678	14	and	and	CCONJ
taxlaw-2826	678	15	the	the	DET
taxlaw-2826	678	16	schedule	schedule	NOUN
taxlaw-2826	678	17	h.	h.	PROPN
taxlaw-2826	679	1	i	i	PRON
taxlaw-2826	679	2	used	use	VERB
taxlaw-2826	679	3	these	these	PRON
taxlaw-2826	679	4	to	to	PART
taxlaw-2826	679	5	measure	measure	VERB
taxlaw-2826	679	6	the	the	DET
taxlaw-2826	679	7	institutional	institutional	ADJ
taxlaw-2826	679	8	characteristics	characteristic	NOUN
taxlaw-2826	679	9	of	of	ADP
taxlaw-2826	679	10	hospitals	hospital	NOUN
taxlaw-2826	679	11	,	,	PUNCT
taxlaw-2826	679	12	as	as	ADV
taxlaw-2826	679	13	well	well	ADV
taxlaw-2826	679	14	as	as	ADP
taxlaw-2826	679	15	to	to	PART
taxlaw-2826	679	16	obtain	obtain	VERB
taxlaw-2826	679	17	the	the	DET
taxlaw-2826	679	18	community	community	NOUN
taxlaw-2826	679	19	-	-	PUNCT
taxlaw-2826	679	20	activity	activity	NOUN
taxlaw-2826	679	21	and	and	CCONJ
taxlaw-2826	679	22	financial	financial	ADJ
taxlaw-2826	679	23	-	-	PUNCT
taxlaw-2826	679	24	policy	policy	NOUN
taxlaw-2826	679	25	information	information	NOUN
taxlaw-2826	679	26	.	.	PUNCT
taxlaw-2826	680	1	the	the	DET
taxlaw-2826	680	2	institutional	institutional	ADJ
taxlaw-2826	680	3	-	-	PUNCT
taxlaw-2826	680	4	level	level	NOUN
taxlaw-2826	680	5	variables	variable	NOUN
taxlaw-2826	680	6	i	i	PRON
taxlaw-2826	680	7	collected	collect	VERB
taxlaw-2826	680	8	were	be	AUX
taxlaw-2826	680	9	as	as	SCONJ
taxlaw-2826	680	10	follows	follow	VERB
taxlaw-2826	680	11	:	:	PUNCT
taxlaw-2826	680	12	“	"	PUNCT
taxlaw-2826	680	13	gross	gross	ADJ
taxlaw-2826	680	14	receipts	receipt	NOUN
taxlaw-2826	680	15	”	"	PUNCT
taxlaw-2826	680	16	(	(	PUNCT
taxlaw-2826	680	17	header	header	NOUN
taxlaw-2826	680	18	,	,	PUNCT
taxlaw-2826	680	19	line	line	NOUN
taxlaw-2826	680	20	g	g	NOUN
taxlaw-2826	680	21	)	)	PUNCT
taxlaw-2826	680	22	,	,	PUNCT
taxlaw-2826	680	23	which	which	PRON
taxlaw-2826	680	24	measured	measure	VERB
taxlaw-2826	680	25	each	each	DET
taxlaw-2826	680	26	hospital	hospital	NOUN
taxlaw-2826	680	27	’s	’s	PART
taxlaw-2826	680	28	gross	gross	ADJ
taxlaw-2826	680	29	receipts	receipt	NOUN
taxlaw-2826	680	30	,	,	PUNCT
taxlaw-2826	680	31	“	"	PUNCT
taxlaw-2826	680	32	profitability	profitability	NOUN
taxlaw-2826	680	33	”	"	PUNCT
taxlaw-2826	680	34	(	(	PUNCT
taxlaw-2826	680	35	part	part	NOUN
taxlaw-2826	680	36	i	i	PROPN
taxlaw-2826	680	37	,	,	PUNCT
taxlaw-2826	680	38	line	line	NOUN
taxlaw-2826	680	39	19	19	NUM
taxlaw-2826	680	40	)	)	PUNCT
taxlaw-2826	680	41	which	which	PRON
taxlaw-2826	680	42	measured	measure	VERB
taxlaw-2826	680	43	each	each	DET
taxlaw-2826	680	44	hospital	hospital	NOUN
taxlaw-2826	680	45	’s	’s	PART
taxlaw-2826	680	46	revenues	revenue	NOUN
taxlaw-2826	680	47	less	less	ADJ
taxlaw-2826	680	48	expenses	expense	NOUN
taxlaw-2826	680	49	,	,	PUNCT
taxlaw-2826	680	50	and	and	CCONJ
taxlaw-2826	680	51	“	"	PUNCT
taxlaw-2826	680	52	donations	donation	NOUN
taxlaw-2826	680	53	”	"	PUNCT
taxlaw-2826	680	54	(	(	PUNCT
taxlaw-2826	680	55	part	part	NOUN
taxlaw-2826	680	56	viii	viii	ADJ
taxlaw-2826	680	57	,	,	PUNCT
taxlaw-2826	680	58	sum	sum	NOUN
taxlaw-2826	680	59	of	of	ADP
taxlaw-2826	680	60	lines	line	NOUN
taxlaw-2826	680	61	1a	1a	NOUN
taxlaw-2826	680	62	,	,	PUNCT
taxlaw-2826	680	63	1b	1b	NUM
taxlaw-2826	680	64	,	,	PUNCT
taxlaw-2826	680	65	1c	1c	NUM
taxlaw-2826	680	66	,	,	PUNCT
taxlaw-2826	680	67	1f	1f	NUM
taxlaw-2826	680	68	,	,	PUNCT
taxlaw-2826	680	69	and	and	CCONJ
taxlaw-2826	680	70	1	1	NUM
taxlaw-2826	680	71	g	g	NOUN
taxlaw-2826	680	72	on	on	ADP
taxlaw-2826	680	73	form	form	NOUN
taxlaw-2826	680	74	990	990	NUM
taxlaw-2826	680	75	)	)	PUNCT
taxlaw-2826	680	76	,	,	PUNCT
taxlaw-2826	680	77	which	which	PRON
taxlaw-2826	680	78	measured	measure	VERB
taxlaw-2826	680	79	each	each	DET
taxlaw-2826	680	80	hospital	hospital	NOUN
taxlaw-2826	680	81	’s	’s	PART
taxlaw-2826	680	82	amount	amount	NOUN
taxlaw-2826	680	83	received	receive	VERB
taxlaw-2826	680	84	in	in	ADP
taxlaw-2826	680	85	private	private	ADJ
taxlaw-2826	680	86	donations	donation	NOUN
taxlaw-2826	680	87	.	.	PUNCT
taxlaw-2826	681	1	148	148	NUM
taxlaw-2826	681	2	then	then	ADV
taxlaw-2826	681	3	,	,	PUNCT
taxlaw-2826	681	4	i	i	PRON
taxlaw-2826	681	5	collected	collect	VERB
taxlaw-2826	681	6	variables	variable	NOUN
taxlaw-2826	681	7	that	that	PRON
taxlaw-2826	681	8	would	would	AUX
taxlaw-2826	681	9	measure	measure	VERB
taxlaw-2826	681	10	each	each	DET
taxlaw-2826	681	11	hospital	hospital	NOUN
taxlaw-2826	681	12	’s	’s	PART
taxlaw-2826	681	13	community	community	NOUN
taxlaw-2826	681	14	activities	activity	NOUN
taxlaw-2826	681	15	.	.	PUNCT
taxlaw-2826	682	1	here	here	ADV
taxlaw-2826	682	2	,	,	PUNCT
taxlaw-2826	682	3	i	i	PRON
taxlaw-2826	682	4	used	use	VERB
taxlaw-2826	682	5	every	every	DET
taxlaw-2826	682	6	such	such	ADJ
taxlaw-2826	682	7	variable	variable	NOUN
taxlaw-2826	682	8	available	available	ADJ
taxlaw-2826	682	9	on	on	ADP
taxlaw-2826	682	10	the	the	DET
taxlaw-2826	682	11	schedule	schedule	NOUN
taxlaw-2826	682	12	h.	h.	PROPN
taxlaw-2826	682	13	as	as	ADP
taxlaw-2826	682	14	a	a	DET
taxlaw-2826	682	15	result	result	NOUN
taxlaw-2826	682	16	,	,	PUNCT
taxlaw-2826	682	17	all	all	DET
taxlaw-2826	682	18	the	the	DET
taxlaw-2826	682	19	line	line	NOUN
taxlaw-2826	682	20	numbers	number	NOUN
taxlaw-2826	682	21	from	from	ADP
taxlaw-2826	682	22	this	this	DET
taxlaw-2826	682	23	point	point	NOUN
taxlaw-2826	682	24	forward	forward	ADV
taxlaw-2826	682	25	refer	refer	VERB
taxlaw-2826	682	26	to	to	ADP
taxlaw-2826	682	27	lines	line	NOUN
taxlaw-2826	682	28	on	on	ADP
taxlaw-2826	682	29	the	the	DET
taxlaw-2826	682	30	schedule	schedule	NOUN
taxlaw-2826	682	31	h.	h.	PROPN
taxlaw-2826	682	32	the	the	DET
taxlaw-2826	682	33	first	first	ADJ
taxlaw-2826	682	34	group	group	NOUN
taxlaw-2826	682	35	were	be	AUX
taxlaw-2826	682	36	the	the	DET
taxlaw-2826	682	37	charity	charity	NOUN
taxlaw-2826	682	38	care	care	NOUN
taxlaw-2826	682	39	expenses	expense	NOUN
taxlaw-2826	682	40	,	,	PUNCT
taxlaw-2826	682	41	expressed	express	VERB
taxlaw-2826	682	42	as	as	ADP
taxlaw-2826	682	43	a	a	DET
taxlaw-2826	682	44	percent	percent	NOUN
taxlaw-2826	682	45	of	of	ADP
taxlaw-2826	682	46	each	each	DET
taxlaw-2826	682	47	hospital	hospital	NOUN
taxlaw-2826	682	48	’s	’s	PART
taxlaw-2826	682	49	total	total	ADJ
taxlaw-2826	682	50	expenses	expense	NOUN
taxlaw-2826	682	51	:	:	PUNCT
taxlaw-2826	682	52	144	144	NUM
taxlaw-2826	682	53	univ	univ	PROPN
taxlaw-2826	682	54	.	.	PUNCT
taxlaw-2826	682	55	of	of	ADP
taxlaw-2826	682	56	md.-balt	md.-balt	NOUN
taxlaw-2826	682	57	.	.	PUNCT
taxlaw-2826	683	1	cnty	cnty	PROPN
taxlaw-2826	683	2	.	.	PUNCT
taxlaw-2826	683	3	,	,	PUNCT
taxlaw-2826	683	4	hilltop	hilltop	NOUN
taxlaw-2826	683	5	inst	inst	PROPN
taxlaw-2826	683	6	.	.	PROPN
taxlaw-2826	683	7	,	,	PUNCT
taxlaw-2826	683	8	community	community	NOUN
taxlaw-2826	683	9	benefit	benefit	NOUN
taxlaw-2826	683	10	state	state	NOUN
taxlaw-2826	683	11	law	law	NOUN
taxlaw-2826	683	12	profiles	profile	NOUN
taxlaw-2826	683	13	comparison	comparison	NOUN
taxlaw-2826	683	14	,	,	PUNCT
taxlaw-2826	683	15	hilltop	hilltop	NOUN
taxlaw-2826	683	16	inst	inst	PROPN
taxlaw-2826	683	17	.	.	PROPN
taxlaw-2826	683	18	,	,	PUNCT
taxlaw-2826	683	19	http://www.hilltopinstitute.org/hcbp_cbl_state_table.cfm	http://www.hilltopinstitute.org/hcbp_cbl_state_table.cfm	PROPN
taxlaw-2826	683	20	,	,	PUNCT
taxlaw-2826	683	21	(	(	PUNCT
taxlaw-2826	683	22	last	last	ADJ
taxlaw-2826	683	23	visited	visit	VERB
taxlaw-2826	683	24	aug	aug	PROPN
taxlaw-2826	683	25	.	.	PROPN
taxlaw-2826	683	26	24	24	NUM
taxlaw-2826	683	27	,	,	PUNCT
taxlaw-2826	683	28	2014	2014	NUM
taxlaw-2826	683	29	)	)	PUNCT
taxlaw-2826	683	30	.	.	PUNCT
taxlaw-2826	684	1	145	145	NUM
taxlaw-2826	684	2	univ	univ	PROPN
taxlaw-2826	684	3	.	.	PUNCT
taxlaw-2826	684	4	of	of	ADP
taxlaw-2826	684	5	md.-balt	md.-balt	NOUN
taxlaw-2826	684	6	.	.	PUNCT
taxlaw-2826	685	1	cnty	cnty	PROPN
taxlaw-2826	685	2	.	.	PUNCT
taxlaw-2826	685	3	,	,	PUNCT
taxlaw-2826	685	4	hilltop	hilltop	NOUN
taxlaw-2826	685	5	inst	inst	PROPN
taxlaw-2826	685	6	.	.	PROPN
taxlaw-2826	685	7	,	,	PUNCT
taxlaw-2826	685	8	about	about	ADP
taxlaw-2826	685	9	the	the	DET
taxlaw-2826	685	10	community	community	NOUN
taxlaw-2826	685	11	benefit	benefit	NOUN
taxlaw-2826	685	12	state	state	NOUN
taxlaw-2826	685	13	law	law	NOUN
taxlaw-2826	685	14	profiles	profile	NOUN
taxlaw-2826	685	15	,	,	PUNCT
taxlaw-2826	685	16	hilltop	hilltop	NOUN
taxlaw-2826	685	17	inst	inst	NOUN
taxlaw-2826	685	18	.	.	PROPN
taxlaw-2826	685	19	,	,	PUNCT
taxlaw-2826	685	20	http://www.hilltopinstitute.org/hcbp_cbl_about.cfm	http://www.hilltopinstitute.org/hcbp_cbl_about.cfm	X
taxlaw-2826	685	21	(	(	PUNCT
taxlaw-2826	685	22	last	last	ADJ
taxlaw-2826	685	23	visited	visit	VERB
taxlaw-2826	685	24	aug	aug	PROPN
taxlaw-2826	685	25	.	.	PROPN
taxlaw-2826	685	26	24	24	NUM
taxlaw-2826	685	27	,	,	PUNCT
taxlaw-2826	685	28	2014	2014	NUM
taxlaw-2826	685	29	)	)	PUNCT
taxlaw-2826	685	30	.	.	PUNCT
taxlaw-2826	686	1	146	146	NUM
taxlaw-2826	687	1	i	i	PRON
taxlaw-2826	687	2	d.	d.	PROPN
taxlaw-2826	687	3	147	147	NUM
taxlaw-2826	688	1	i	i	PROPN
taxlaw-2826	688	2	d.	d.	PROPN
taxlaw-2826	688	3	148	148	NUM
taxlaw-2826	688	4	internal	internal	ADJ
taxlaw-2826	688	5	revenue	revenue	NOUN
taxlaw-2826	688	6	serv	serv	X
taxlaw-2826	688	7	.	.	PUNCT
taxlaw-2826	688	8	,	,	PUNCT
taxlaw-2826	688	9	instructions	instruction	NOUN
taxlaw-2826	688	10	for	for	ADP
taxlaw-2826	688	11	form	form	NOUN
taxlaw-2826	688	12	990	990	NUM
taxlaw-2826	688	13	return	return	NOUN
taxlaw-2826	688	14	of	of	ADP
taxlaw-2826	688	15	organization	organization	NOUN
taxlaw-2826	688	16	exempt	exempt	ADJ
taxlaw-2826	688	17	from	from	ADP
taxlaw-2826	688	18	income	income	NOUN
taxlaw-2826	688	19	tax	tax	NOUN
taxlaw-2826	688	20	,	,	PUNCT
taxlaw-2826	688	21	at	at	ADP
taxlaw-2826	688	22	9	9	NUM
taxlaw-2826	688	23	-	-	SYM
taxlaw-2826	688	24	10	10	NUM
taxlaw-2826	688	25	(	(	PUNCT
taxlaw-2826	688	26	2013	2013	NUM
taxlaw-2826	688	27	)	)	PUNCT
taxlaw-2826	688	28	available	available	ADJ
taxlaw-2826	688	29	at	at	ADP
taxlaw-2826	688	30	http://www.irs.gov/pub/irs-pdf/i990.pdf	http://www.irs.gov/pub/irs-pdf/i990.pdf	PROPN
taxlaw-2826	688	31	.	.	PUNCT
taxlaw-2826	689	1	56	56	NUM
taxlaw-2826	689	2	columbia	columbia	PROPN
taxlaw-2826	689	3	journal	journal	PROPN
taxlaw-2826	689	4	of	of	ADP
taxlaw-2826	689	5	tax	tax	NOUN
taxlaw-2826	689	6	law	law	NOUN
taxlaw-2826	689	7	[	[	X
taxlaw-2826	689	8	vol.6:33	vol.6:33	ADJ
taxlaw-2826	689	9	“	"	PUNCT
taxlaw-2826	689	10	uncompensated	uncompensated	ADJ
taxlaw-2826	689	11	care	care	NOUN
taxlaw-2826	689	12	”	"	PUNCT
taxlaw-2826	689	13	(	(	PUNCT
taxlaw-2826	689	14	part	part	NOUN
taxlaw-2826	689	15	i	i	NOUN
taxlaw-2826	689	16	,	,	PUNCT
taxlaw-2826	689	17	line	line	NOUN
taxlaw-2826	689	18	7a(f	7a(f	NUM
taxlaw-2826	689	19	)	)	PUNCT
taxlaw-2826	689	20	)	)	PUNCT
taxlaw-2826	689	21	,	,	PUNCT
taxlaw-2826	689	22	or	or	CCONJ
taxlaw-2826	689	23	financial	financial	ADJ
taxlaw-2826	689	24	assistance	assistance	NOUN
taxlaw-2826	689	25	provided	provide	VERB
taxlaw-2826	689	26	at	at	ADP
taxlaw-2826	689	27	cost	cost	NOUN
taxlaw-2826	689	28	,	,	PUNCT
taxlaw-2826	689	29	149	149	NUM
taxlaw-2826	689	30	“	"	PUNCT
taxlaw-2826	689	31	medicaid	medicaid	PROPN
taxlaw-2826	689	32	costs	cost	NOUN
taxlaw-2826	689	33	”	"	PUNCT
taxlaw-2826	689	34	(	(	PUNCT
taxlaw-2826	689	35	part	part	NOUN
taxlaw-2826	689	36	i	i	NOUN
taxlaw-2826	689	37	,	,	PUNCT
taxlaw-2826	689	38	line	line	NOUN
taxlaw-2826	689	39	7b(f	7b(f	PROPN
taxlaw-2826	689	40	)	)	PUNCT
taxlaw-2826	689	41	)	)	PUNCT
taxlaw-2826	689	42	,	,	PUNCT
taxlaw-2826	689	43	150	150	NUM
taxlaw-2826	689	44	and	and	CCONJ
taxlaw-2826	689	45	“	"	PUNCT
taxlaw-2826	689	46	other	other	ADJ
taxlaw-2826	689	47	costs	cost	NOUN
taxlaw-2826	689	48	”	"	PUNCT
taxlaw-2826	689	49	(	(	PUNCT
taxlaw-2826	689	50	part	part	NOUN
taxlaw-2826	689	51	i	i	NOUN
taxlaw-2826	689	52	,	,	PUNCT
taxlaw-2826	689	53	line	line	NOUN
taxlaw-2826	689	54	7c(f	7c(f	NUM
taxlaw-2826	689	55	)	)	PUNCT
taxlaw-2826	689	56	)	)	PUNCT
taxlaw-2826	689	57	,	,	PUNCT
taxlaw-2826	689	58	or	or	CCONJ
taxlaw-2826	689	59	the	the	DET
taxlaw-2826	689	60	costs	cost	NOUN
taxlaw-2826	689	61	of	of	ADP
taxlaw-2826	689	62	other	other	ADJ
taxlaw-2826	689	63	government	government	NOUN
taxlaw-2826	689	64	health	health	NOUN
taxlaw-2826	689	65	programs	program	NOUN
taxlaw-2826	689	66	such	such	ADJ
taxlaw-2826	689	67	as	as	ADP
taxlaw-2826	689	68	the	the	DET
taxlaw-2826	689	69	state	state	NOUN
taxlaw-2826	689	70	children	child	NOUN
taxlaw-2826	689	71	’s	’s	PART
taxlaw-2826	689	72	health	health	NOUN
taxlaw-2826	689	73	insurance	insurance	NOUN
taxlaw-2826	689	74	program	program	NOUN
taxlaw-2826	689	75	.	.	PUNCT
taxlaw-2826	690	1	the	the	DET
taxlaw-2826	690	2	next	next	ADJ
taxlaw-2826	690	3	group	group	NOUN
taxlaw-2826	690	4	of	of	ADP
taxlaw-2826	690	5	variables	variable	NOUN
taxlaw-2826	690	6	consisted	consist	VERB
taxlaw-2826	690	7	of	of	ADP
taxlaw-2826	690	8	the	the	DET
taxlaw-2826	690	9	other	other	ADJ
taxlaw-2826	690	10	“	"	PUNCT
taxlaw-2826	690	11	community	community	NOUN
taxlaw-2826	690	12	benefit	benefit	NOUN
taxlaw-2826	690	13	expenses	expense	NOUN
taxlaw-2826	690	14	,	,	PUNCT
taxlaw-2826	690	15	”	"	PUNCT
taxlaw-2826	690	16	again	again	ADV
taxlaw-2826	690	17	each	each	PRON
taxlaw-2826	690	18	expressed	express	VERB
taxlaw-2826	690	19	as	as	ADP
taxlaw-2826	690	20	a	a	DET
taxlaw-2826	690	21	percent	percent	NOUN
taxlaw-2826	690	22	of	of	ADP
taxlaw-2826	690	23	the	the	DET
taxlaw-2826	690	24	hospital	hospital	NOUN
taxlaw-2826	690	25	’s	’s	PART
taxlaw-2826	690	26	total	total	ADJ
taxlaw-2826	690	27	expenses	expense	NOUN
taxlaw-2826	690	28	.	.	PUNCT
taxlaw-2826	691	1	the	the	DET
taxlaw-2826	691	2	first	first	ADJ
taxlaw-2826	691	3	of	of	ADP
taxlaw-2826	691	4	these	these	DET
taxlaw-2826	691	5	“	"	PUNCT
taxlaw-2826	691	6	other	other	ADJ
taxlaw-2826	691	7	community	community	NOUN
taxlaw-2826	691	8	benefit	benefit	NOUN
taxlaw-2826	691	9	”	"	PUNCT
taxlaw-2826	691	10	variables	variable	NOUN
taxlaw-2826	691	11	was	be	AUX
taxlaw-2826	691	12	“	"	PUNCT
taxlaw-2826	691	13	community	community	NOUN
taxlaw-2826	691	14	health	health	NOUN
taxlaw-2826	691	15	improvements	improvement	NOUN
taxlaw-2826	691	16	”	"	PUNCT
taxlaw-2826	691	17	(	(	PUNCT
taxlaw-2826	691	18	part	part	NOUN
taxlaw-2826	691	19	i	i	NOUN
taxlaw-2826	691	20	,	,	PUNCT
taxlaw-2826	691	21	line	line	NOUN
taxlaw-2826	691	22	7e(f	7e(f	PROPN
taxlaw-2826	691	23	)	)	PUNCT
taxlaw-2826	691	24	)	)	PUNCT
taxlaw-2826	691	25	,	,	PUNCT
taxlaw-2826	691	26	which	which	PRON
taxlaw-2826	691	27	included	include	VERB
taxlaw-2826	691	28	the	the	DET
taxlaw-2826	691	29	costs	cost	NOUN
taxlaw-2826	691	30	of	of	ADP
taxlaw-2826	691	31	programs	program	NOUN
taxlaw-2826	691	32	for	for	ADP
taxlaw-2826	691	33	the	the	DET
taxlaw-2826	691	34	purpose	purpose	NOUN
taxlaw-2826	691	35	of	of	ADP
taxlaw-2826	691	36	improving	improve	VERB
taxlaw-2826	691	37	community	community	NOUN
taxlaw-2826	691	38	health	health	NOUN
taxlaw-2826	691	39	or	or	CCONJ
taxlaw-2826	691	40	“	"	PUNCT
taxlaw-2826	691	41	achiev[ing	achiev[e	VERB
taxlaw-2826	691	42	]	]	PUNCT
taxlaw-2826	691	43	a	a	DET
taxlaw-2826	691	44	community	community	NOUN
taxlaw-2826	691	45	benefit	benefit	NOUN
taxlaw-2826	691	46	objective	objective	NOUN
taxlaw-2826	691	47	.	.	PUNCT
taxlaw-2826	691	48	”	"	PUNCT
taxlaw-2826	692	1	151	151	NUM
taxlaw-2826	692	2	examples	example	NOUN
taxlaw-2826	692	3	include	include	VERB
taxlaw-2826	692	4	scholarships	scholarship	NOUN
taxlaw-2826	692	5	for	for	ADP
taxlaw-2826	692	6	community	community	NOUN
taxlaw-2826	692	7	members	member	NOUN
taxlaw-2826	692	8	and	and	CCONJ
taxlaw-2826	692	9	nurse	nurse	NOUN
taxlaw-2826	692	10	education	education	NOUN
taxlaw-2826	692	11	.	.	PUNCT
taxlaw-2826	693	1	152	152	NUM
taxlaw-2826	693	2	the	the	DET
taxlaw-2826	693	3	next	next	ADJ
taxlaw-2826	693	4	variable	variable	NOUN
taxlaw-2826	693	5	in	in	ADP
taxlaw-2826	693	6	the	the	DET
taxlaw-2826	693	7	group	group	NOUN
taxlaw-2826	693	8	was	be	AUX
taxlaw-2826	693	9	“	"	PUNCT
taxlaw-2826	693	10	health	health	NOUN
taxlaw-2826	693	11	professions	profession	NOUN
taxlaw-2826	693	12	education	education	NOUN
taxlaw-2826	693	13	”	"	PUNCT
taxlaw-2826	693	14	(	(	PUNCT
taxlaw-2826	693	15	part	part	NOUN
taxlaw-2826	693	16	i	i	NOUN
taxlaw-2826	693	17	,	,	PUNCT
taxlaw-2826	693	18	line	line	NOUN
taxlaw-2826	693	19	7f(f	7f(f	NUM
taxlaw-2826	693	20	)	)	PUNCT
taxlaw-2826	693	21	)	)	PUNCT
taxlaw-2826	693	22	,	,	PUNCT
taxlaw-2826	693	23	which	which	PRON
taxlaw-2826	693	24	included	include	VERB
taxlaw-2826	693	25	costs	cost	NOUN
taxlaw-2826	693	26	of	of	ADP
taxlaw-2826	693	27	degree	degree	NOUN
taxlaw-2826	693	28	programs	program	NOUN
taxlaw-2826	693	29	for	for	ADP
taxlaw-2826	693	30	health	health	NOUN
taxlaw-2826	693	31	professionals	professional	NOUN
taxlaw-2826	693	32	.	.	PUNCT
taxlaw-2826	694	1	153	153	NUM
taxlaw-2826	694	2	the	the	DET
taxlaw-2826	694	3	third	third	ADJ
taxlaw-2826	694	4	variable	variable	NOUN
taxlaw-2826	694	5	of	of	ADP
taxlaw-2826	694	6	this	this	DET
taxlaw-2826	694	7	set	set	NOUN
taxlaw-2826	694	8	was	be	AUX
taxlaw-2826	694	9	“	"	PUNCT
taxlaw-2826	694	10	subsidized	subsidized	ADJ
taxlaw-2826	694	11	health	health	NOUN
taxlaw-2826	694	12	services	service	NOUN
taxlaw-2826	694	13	”	"	PUNCT
taxlaw-2826	694	14	(	(	PUNCT
taxlaw-2826	694	15	part	part	NOUN
taxlaw-2826	694	16	i	i	NOUN
taxlaw-2826	694	17	,	,	PUNCT
taxlaw-2826	694	18	line	line	NOUN
taxlaw-2826	694	19	7g(f	7g(f	NUM
taxlaw-2826	694	20	)	)	PUNCT
taxlaw-2826	694	21	)	)	PUNCT
taxlaw-2826	694	22	,	,	PUNCT
taxlaw-2826	694	23	which	which	PRON
taxlaw-2826	694	24	included	include	VERB
taxlaw-2826	694	25	the	the	DET
taxlaw-2826	694	26	costs	cost	NOUN
taxlaw-2826	694	27	of	of	ADP
taxlaw-2826	694	28	clinical	clinical	ADJ
taxlaw-2826	694	29	programs	program	NOUN
taxlaw-2826	694	30	that	that	PRON
taxlaw-2826	694	31	meet	meet	VERB
taxlaw-2826	694	32	a	a	DET
taxlaw-2826	694	33	community	community	NOUN
taxlaw-2826	694	34	need	need	NOUN
taxlaw-2826	694	35	and	and	CCONJ
taxlaw-2826	694	36	operate	operate	VERB
taxlaw-2826	694	37	at	at	ADP
taxlaw-2826	694	38	a	a	DET
taxlaw-2826	694	39	loss	loss	NOUN
taxlaw-2826	694	40	.	.	PUNCT
taxlaw-2826	695	1	154	154	NUM
taxlaw-2826	695	2	the	the	DET
taxlaw-2826	695	3	fourth	fourth	ADJ
taxlaw-2826	695	4	was	be	AUX
taxlaw-2826	695	5	“	"	PUNCT
taxlaw-2826	695	6	research	research	NOUN
taxlaw-2826	695	7	”	"	PUNCT
taxlaw-2826	695	8	(	(	PUNCT
taxlaw-2826	695	9	part	part	NOUN
taxlaw-2826	695	10	i	i	NOUN
taxlaw-2826	695	11	,	,	PUNCT
taxlaw-2826	695	12	line	line	NOUN
taxlaw-2826	695	13	7h(f	7h(f	NUM
taxlaw-2826	695	14	)	)	PUNCT
taxlaw-2826	695	15	)	)	PUNCT
taxlaw-2826	695	16	which	which	PRON
taxlaw-2826	695	17	included	include	VERB
taxlaw-2826	695	18	the	the	DET
taxlaw-2826	695	19	costs	cost	NOUN
taxlaw-2826	695	20	of	of	ADP
taxlaw-2826	695	21	research	research	NOUN
taxlaw-2826	695	22	that	that	PRON
taxlaw-2826	695	23	enhances	enhance	VERB
taxlaw-2826	695	24	public	public	ADJ
taxlaw-2826	695	25	knowledge	knowledge	NOUN
taxlaw-2826	695	26	.	.	PUNCT
taxlaw-2826	696	1	155	155	NUM
taxlaw-2826	696	2	the	the	DET
taxlaw-2826	696	3	fifth	fifth	ADJ
taxlaw-2826	696	4	was	be	AUX
taxlaw-2826	696	5	“	"	PUNCT
taxlaw-2826	696	6	hospital	hospital	NOUN
taxlaw-2826	696	7	contributions”(part	contributions”(part	PROPN
taxlaw-2826	696	8	i	i	PROPN
taxlaw-2826	696	9	,	,	PUNCT
taxlaw-2826	696	10	line	line	NOUN
taxlaw-2826	696	11	7i(f	7i(f	NUM
taxlaw-2826	696	12	)	)	PUNCT
taxlaw-2826	696	13	)	)	PUNCT
taxlaw-2826	696	14	,	,	PUNCT
taxlaw-2826	696	15	which	which	PRON
taxlaw-2826	696	16	included	include	VERB
taxlaw-2826	696	17	the	the	DET
taxlaw-2826	696	18	costs	cost	NOUN
taxlaw-2826	696	19	of	of	ADP
taxlaw-2826	696	20	donations	donation	NOUN
taxlaw-2826	696	21	the	the	DET
taxlaw-2826	696	22	hospital	hospital	NOUN
taxlaw-2826	696	23	made	make	VERB
taxlaw-2826	696	24	to	to	ADP
taxlaw-2826	696	25	other	other	ADJ
taxlaw-2826	696	26	programs	program	NOUN
taxlaw-2826	696	27	.	.	PUNCT
taxlaw-2826	697	1	156	156	NUM
taxlaw-2826	697	2	the	the	DET
taxlaw-2826	697	3	sixth	sixth	ADJ
taxlaw-2826	697	4	variable	variable	NOUN
taxlaw-2826	697	5	in	in	ADP
taxlaw-2826	697	6	the	the	DET
taxlaw-2826	697	7	group	group	NOUN
taxlaw-2826	697	8	was	be	AUX
taxlaw-2826	697	9	“	"	PUNCT
taxlaw-2826	697	10	total	total	ADJ
taxlaw-2826	697	11	benefits	benefit	NOUN
taxlaw-2826	697	12	”	"	PUNCT
taxlaw-2826	697	13	(	(	PUNCT
taxlaw-2826	697	14	part	part	NOUN
taxlaw-2826	697	15	i	i	NOUN
taxlaw-2826	697	16	,	,	PUNCT
taxlaw-2826	697	17	line	line	NOUN
taxlaw-2826	697	18	7k(f	7k(f	NUM
taxlaw-2826	697	19	)	)	PUNCT
taxlaw-2826	697	20	)	)	PUNCT
taxlaw-2826	697	21	,	,	PUNCT
taxlaw-2826	697	22	the	the	DET
taxlaw-2826	697	23	sum	sum	NOUN
taxlaw-2826	697	24	of	of	ADP
taxlaw-2826	697	25	all	all	PRON
taxlaw-2826	697	26	of	of	ADP
taxlaw-2826	697	27	these	these	DET
taxlaw-2826	697	28	“	"	PUNCT
taxlaw-2826	697	29	other	other	ADJ
taxlaw-2826	697	30	community	community	NOUN
taxlaw-2826	697	31	benefits	benefit	NOUN
taxlaw-2826	697	32	”	"	PUNCT
taxlaw-2826	697	33	variables	variable	NOUN
taxlaw-2826	697	34	plus	plus	CCONJ
taxlaw-2826	697	35	the	the	DET
taxlaw-2826	697	36	three	three	NUM
taxlaw-2826	697	37	charity	charity	NOUN
taxlaw-2826	697	38	care	care	NOUN
taxlaw-2826	697	39	variables	variable	NOUN
taxlaw-2826	697	40	.	.	PUNCT
taxlaw-2826	698	1	the	the	DET
taxlaw-2826	698	2	next	next	ADJ
taxlaw-2826	698	3	variables	variable	NOUN
taxlaw-2826	698	4	measuring	measure	VERB
taxlaw-2826	698	5	community	community	NOUN
taxlaw-2826	698	6	benefit	benefit	NOUN
taxlaw-2826	698	7	were	be	AUX
taxlaw-2826	698	8	the	the	DET
taxlaw-2826	698	9	“	"	PUNCT
taxlaw-2826	698	10	community	community	NOUN
taxlaw-2826	698	11	building	building	NOUN
taxlaw-2826	698	12	”	"	PUNCT
taxlaw-2826	698	13	variables	variable	NOUN
taxlaw-2826	698	14	.	.	PUNCT
taxlaw-2826	699	1	each	each	PRON
taxlaw-2826	699	2	of	of	ADP
taxlaw-2826	699	3	these	these	PRON
taxlaw-2826	699	4	measured	measure	VERB
taxlaw-2826	699	5	the	the	DET
taxlaw-2826	699	6	extent	extent	NOUN
taxlaw-2826	699	7	to	to	PART
taxlaw-2826	699	8	which	which	PRON
taxlaw-2826	699	9	the	the	DET
taxlaw-2826	699	10	hospital	hospital	NOUN
taxlaw-2826	699	11	in	in	ADP
taxlaw-2826	699	12	question	question	NOUN
taxlaw-2826	699	13	was	be	AUX
taxlaw-2826	699	14	incurring	incur	VERB
taxlaw-2826	699	15	costs	cost	NOUN
taxlaw-2826	699	16	to	to	PART
taxlaw-2826	699	17	address	address	VERB
taxlaw-2826	699	18	social	social	ADJ
taxlaw-2826	699	19	,	,	PUNCT
taxlaw-2826	699	20	rather	rather	ADV
taxlaw-2826	699	21	than	than	ADP
taxlaw-2826	699	22	medical	medical	ADJ
taxlaw-2826	699	23	,	,	PUNCT
taxlaw-2826	699	24	determinants	determinant	NOUN
taxlaw-2826	699	25	of	of	ADP
taxlaw-2826	699	26	health	health	NOUN
taxlaw-2826	699	27	.	.	PUNCT
taxlaw-2826	700	1	again	again	ADV
taxlaw-2826	700	2	,	,	PUNCT
taxlaw-2826	700	3	each	each	PRON
taxlaw-2826	700	4	was	be	AUX
taxlaw-2826	700	5	expressed	express	VERB
taxlaw-2826	700	6	as	as	ADP
taxlaw-2826	700	7	a	a	DET
taxlaw-2826	700	8	percent	percent	NOUN
taxlaw-2826	700	9	of	of	ADP
taxlaw-2826	700	10	the	the	DET
taxlaw-2826	700	11	hospital	hospital	NOUN
taxlaw-2826	700	12	’s	’s	PART
taxlaw-2826	700	13	total	total	ADJ
taxlaw-2826	700	14	expenses	expense	NOUN
taxlaw-2826	700	15	.	.	PUNCT
taxlaw-2826	701	1	the	the	DET
taxlaw-2826	701	2	irs	irs	PROPN
taxlaw-2826	701	3	views	view	VERB
taxlaw-2826	701	4	“	"	PUNCT
taxlaw-2826	701	5	community	community	NOUN
taxlaw-2826	701	6	building	building	NOUN
taxlaw-2826	701	7	”	"	PUNCT
taxlaw-2826	701	8	as	as	ADP
taxlaw-2826	701	9	technically	technically	ADV
taxlaw-2826	701	10	separate	separate	ADJ
taxlaw-2826	701	11	from	from	ADP
taxlaw-2826	701	12	“	"	PUNCT
taxlaw-2826	701	13	community	community	NOUN
taxlaw-2826	701	14	benefit	benefit	NOUN
taxlaw-2826	701	15	,	,	PUNCT
taxlaw-2826	701	16	”	"	PUNCT
taxlaw-2826	701	17	although	although	SCONJ
taxlaw-2826	701	18	,	,	PUNCT
taxlaw-2826	701	19	colloquially	colloquially	ADV
taxlaw-2826	701	20	,	,	PUNCT
taxlaw-2826	701	21	community	community	NOUN
taxlaw-2826	701	22	building	building	NOUN
taxlaw-2826	701	23	would	would	AUX
taxlaw-2826	701	24	seem	seem	VERB
taxlaw-2826	701	25	to	to	PART
taxlaw-2826	701	26	be	be	AUX
taxlaw-2826	701	27	a	a	DET
taxlaw-2826	701	28	type	type	NOUN
taxlaw-2826	701	29	of	of	ADP
taxlaw-2826	701	30	community	community	NOUN
taxlaw-2826	701	31	benefit	benefit	NOUN
taxlaw-2826	701	32	.	.	PUNCT
taxlaw-2826	702	1	as	as	ADP
taxlaw-2826	702	2	a	a	DET
taxlaw-2826	702	3	result	result	NOUN
taxlaw-2826	702	4	of	of	ADP
taxlaw-2826	702	5	the	the	DET
taxlaw-2826	702	6	irs	irs	PROPN
taxlaw-2826	702	7	’s	’s	PART
taxlaw-2826	702	8	view	view	NOUN
taxlaw-2826	702	9	,	,	PUNCT
taxlaw-2826	702	10	community	community	NOUN
taxlaw-2826	702	11	building	building	NOUN
taxlaw-2826	702	12	activities	activity	NOUN
taxlaw-2826	702	13	are	be	AUX
taxlaw-2826	702	14	separate	separate	ADJ
taxlaw-2826	702	15	on	on	ADP
taxlaw-2826	702	16	the	the	DET
taxlaw-2826	702	17	schedule	schedule	NOUN
taxlaw-2826	702	18	h	h	NOUN
taxlaw-2826	702	19	from	from	ADP
taxlaw-2826	702	20	the	the	DET
taxlaw-2826	702	21	community	community	NOUN
taxlaw-2826	702	22	benefit	benefit	NOUN
taxlaw-2826	702	23	activities	activity	NOUN
taxlaw-2826	702	24	and	and	CCONJ
taxlaw-2826	702	25	do	do	AUX
taxlaw-2826	702	26	not	not	PART
taxlaw-2826	702	27	count	count	VERB
taxlaw-2826	702	28	toward	toward	ADP
taxlaw-2826	702	29	the	the	DET
taxlaw-2826	702	30	community	community	NOUN
taxlaw-2826	702	31	benefit	benefit	NOUN
taxlaw-2826	702	32	total	total	NOUN
taxlaw-2826	702	33	.	.	PUNCT
taxlaw-2826	703	1	to	to	PART
taxlaw-2826	703	2	give	give	VERB
taxlaw-2826	703	3	a	a	DET
taxlaw-2826	703	4	sense	sense	NOUN
taxlaw-2826	703	5	of	of	ADP
taxlaw-2826	703	6	what	what	PRON
taxlaw-2826	703	7	counts	count	VERB
taxlaw-2826	703	8	as	as	ADP
taxlaw-2826	703	9	community	community	NOUN
taxlaw-2826	703	10	building	building	NOUN
taxlaw-2826	703	11	,	,	PUNCT
taxlaw-2826	703	12	the	the	DET
taxlaw-2826	703	13	first	first	ADJ
taxlaw-2826	703	14	community	community	NOUN
taxlaw-2826	703	15	building	build	VERB
taxlaw-2826	703	16	variable	variable	NOUN
taxlaw-2826	703	17	,	,	PUNCT
taxlaw-2826	703	18	“	"	PUNCT
taxlaw-2826	703	19	physical	physical	ADJ
taxlaw-2826	703	20	improvements	improvement	NOUN
taxlaw-2826	703	21	”	"	PUNCT
taxlaw-2826	703	22	(	(	PUNCT
taxlaw-2826	703	23	part	part	PROPN
taxlaw-2826	703	24	ii	ii	PROPN
taxlaw-2826	703	25	,	,	PUNCT
taxlaw-2826	703	26	line	line	NOUN
taxlaw-2826	703	27	1(f	1(f	NUM
taxlaw-2826	703	28	)	)	PUNCT
taxlaw-2826	703	29	)	)	PUNCT
taxlaw-2826	703	30	,	,	PUNCT
taxlaw-2826	703	31	included	include	VERB
taxlaw-2826	703	32	costs	cost	NOUN
taxlaw-2826	703	33	to	to	PART
taxlaw-2826	703	34	provide	provide	VERB
taxlaw-2826	703	35	and	and	CCONJ
taxlaw-2826	703	36	rehabilitate	rehabilitate	VERB
taxlaw-2826	703	37	housing	housing	NOUN
taxlaw-2826	703	38	for	for	ADP
taxlaw-2826	703	39	vulnerable	vulnerable	ADJ
taxlaw-2826	703	40	populations	population	NOUN
taxlaw-2826	703	41	.	.	PUNCT
taxlaw-2826	704	1	157	157	NUM
taxlaw-2826	704	2	the	the	DET
taxlaw-2826	704	3	second	second	ADJ
taxlaw-2826	704	4	,	,	PUNCT
taxlaw-2826	704	5	“	"	PUNCT
taxlaw-2826	704	6	economic	economic	ADJ
taxlaw-2826	704	7	development	development	NOUN
taxlaw-2826	704	8	”	"	PUNCT
taxlaw-2826	704	9	(	(	PUNCT
taxlaw-2826	704	10	part	part	PROPN
taxlaw-2826	704	11	ii	ii	PROPN
taxlaw-2826	704	12	,	,	PUNCT
taxlaw-2826	704	13	line	line	NOUN
taxlaw-2826	704	14	2(f	2(f	NUM
taxlaw-2826	704	15	)	)	PUNCT
taxlaw-2826	704	16	)	)	PUNCT
taxlaw-2826	704	17	,	,	PUNCT
taxlaw-2826	704	18	included	include	VERB
taxlaw-2826	704	19	costs	cost	NOUN
taxlaw-2826	704	20	of	of	ADP
taxlaw-2826	704	21	helping	help	VERB
taxlaw-2826	704	22	small	small	ADJ
taxlaw-2826	704	23	businesses	business	NOUN
taxlaw-2826	704	24	in	in	ADP
taxlaw-2826	704	25	vulnerable	vulnerable	ADJ
taxlaw-2826	704	26	neighborhoods	neighborhood	NOUN
taxlaw-2826	704	27	and	and	CCONJ
taxlaw-2826	704	28	creating	create	VERB
taxlaw-2826	704	29	job	job	NOUN
taxlaw-2826	704	30	opportunities	opportunity	NOUN
taxlaw-2826	704	31	in	in	ADP
taxlaw-2826	704	32	areas	area	NOUN
taxlaw-2826	704	33	of	of	ADP
taxlaw-2826	704	34	need	need	NOUN
taxlaw-2826	704	35	.	.	PUNCT
taxlaw-2826	705	1	158	158	NUM
taxlaw-2826	705	2	the	the	DET
taxlaw-2826	705	3	third	third	ADJ
taxlaw-2826	705	4	,	,	PUNCT
taxlaw-2826	705	5	“	"	PUNCT
taxlaw-2826	705	6	community	community	NOUN
taxlaw-2826	705	7	support	support	NOUN
taxlaw-2826	705	8	”	"	PUNCT
taxlaw-2826	705	9	(	(	PUNCT
taxlaw-2826	705	10	part	part	PROPN
taxlaw-2826	705	11	ii	ii	PROPN
taxlaw-2826	705	12	,	,	PUNCT
taxlaw-2826	705	13	line	line	NOUN
taxlaw-2826	705	14	3(f	3(f	NUM
taxlaw-2826	705	15	)	)	PUNCT
taxlaw-2826	705	16	)	)	PUNCT
taxlaw-2826	705	17	,	,	PUNCT
taxlaw-2826	705	18	included	include	VERB
taxlaw-2826	705	19	the	the	DET
taxlaw-2826	705	20	costs	cost	NOUN
taxlaw-2826	705	21	of	of	ADP
taxlaw-2826	705	22	childcare	childcare	NOUN
taxlaw-2826	705	23	,	,	PUNCT
taxlaw-2826	705	24	mentoring	mentoring	NOUN
taxlaw-2826	705	25	,	,	PUNCT
taxlaw-2826	705	26	violence	violence	NOUN
taxlaw-2826	705	27	prevention	prevention	NOUN
taxlaw-2826	705	28	,	,	PUNCT
taxlaw-2826	705	29	and	and	CCONJ
taxlaw-2826	705	30	public	public	ADJ
taxlaw-2826	705	31	health	health	NOUN
taxlaw-2826	705	32	emergency	emergency	NOUN
taxlaw-2826	705	33	activities	activity	NOUN
taxlaw-2826	705	34	.	.	PUNCT
taxlaw-2826	706	1	159	159	NUM
taxlaw-2826	706	2	the	the	DET
taxlaw-2826	706	3	fourth	fourth	ADJ
taxlaw-2826	706	4	,	,	PUNCT
taxlaw-2826	706	5	“	"	PUNCT
taxlaw-2826	706	6	environmental	environmental	ADJ
taxlaw-2826	706	7	improvements	improvement	NOUN
taxlaw-2826	706	8	”	"	PUNCT
taxlaw-2826	706	9	(	(	PUNCT
taxlaw-2826	706	10	part	part	PROPN
taxlaw-2826	706	11	ii	ii	PROPN
taxlaw-2826	706	12	,	,	PUNCT
taxlaw-2826	706	13	line	line	NOUN
taxlaw-2826	706	14	4(f	4(f	NUM
taxlaw-2826	706	15	)	)	PUNCT
taxlaw-2826	706	16	)	)	PUNCT
taxlaw-2826	706	17	,	,	PUNCT
taxlaw-2826	706	18	included	include	VERB
taxlaw-2826	706	19	the	the	DET
taxlaw-2826	706	20	costs	cost	NOUN
taxlaw-2826	706	21	of	of	ADP
taxlaw-2826	706	22	addressing	address	VERB
taxlaw-2826	706	23	environmental	environmental	ADJ
taxlaw-2826	706	24	hazards	hazard	NOUN
taxlaw-2826	706	25	that	that	PRON
taxlaw-2826	706	26	affect	affect	VERB
taxlaw-2826	706	27	the	the	DET
taxlaw-2826	706	28	local	local	ADJ
taxlaw-2826	706	29	community	community	NOUN
taxlaw-2826	706	30	.	.	PUNCT
taxlaw-2826	707	1	160	160	NUM
taxlaw-2826	707	2	the	the	DET
taxlaw-2826	707	3	fifth	fifth	ADJ
taxlaw-2826	707	4	,	,	PUNCT
taxlaw-2826	707	5	“	"	PUNCT
taxlaw-2826	707	6	leadership	leadership	NOUN
taxlaw-2826	707	7	development	development	NOUN
taxlaw-2826	707	8	and	and	CCONJ
taxlaw-2826	707	9	training	training	NOUN
taxlaw-2826	707	10	for	for	ADP
taxlaw-2826	707	11	149	149	NUM
taxlaw-2826	707	12	internal	internal	ADJ
taxlaw-2826	707	13	revenue	revenue	NOUN
taxlaw-2826	707	14	serv	serv	X
taxlaw-2826	707	15	.	.	PUNCT
taxlaw-2826	707	16	,	,	PUNCT
taxlaw-2826	707	17	instructions	instruction	NOUN
taxlaw-2826	707	18	for	for	ADP
taxlaw-2826	707	19	schedule	schedule	NOUN
taxlaw-2826	707	20	h	h	NOUN
taxlaw-2826	707	21	(	(	PUNCT
taxlaw-2826	707	22	form	form	NOUN
taxlaw-2826	707	23	990	990	NUM
taxlaw-2826	707	24	)	)	PUNCT
taxlaw-2826	707	25	at	at	ADP
taxlaw-2826	707	26	12	12	NUM
taxlaw-2826	707	27	(	(	PUNCT
taxlaw-2826	707	28	2013	2013	NUM
taxlaw-2826	707	29	)	)	PUNCT
taxlaw-2826	707	30	,	,	PUNCT
taxlaw-2826	707	31	available	available	ADJ
taxlaw-2826	707	32	at	at	ADP
taxlaw-2826	707	33	http://www.irs.gov/pub/irs-pdf/i990sh.pdf	http://www.irs.gov/pub/irs-pdf/i990sh.pdf	NOUN
taxlaw-2826	707	34	.	.	PUNCT
taxlaw-2826	708	1	150	150	NUM
taxlaw-2826	709	1	i	i	PRON
taxlaw-2826	709	2	d.	d.	PROPN
taxlaw-2826	709	3	at	at	ADP
taxlaw-2826	709	4	14	14	NUM
taxlaw-2826	709	5	.	.	PUNCT
taxlaw-2826	710	1	151	151	NUM
taxlaw-2826	710	2	i	i	PRON
taxlaw-2826	710	3	d.	d.	PROPN
taxlaw-2826	710	4	at	at	ADP
taxlaw-2826	710	5	15	15	NUM
taxlaw-2826	710	6	.	.	PUNCT
taxlaw-2826	711	1	152	152	NUM
taxlaw-2826	712	1	i	i	PRON
taxlaw-2826	712	2	d.	d.	PROPN
taxlaw-2826	712	3	at	at	ADP
taxlaw-2826	712	4	17	17	NUM
taxlaw-2826	712	5	.	.	PUNCT
taxlaw-2826	713	1	153	153	NUM
taxlaw-2826	714	1	i	i	PROPN
taxlaw-2826	714	2	d.	d.	PROPN
taxlaw-2826	714	3	154	154	NUM
taxlaw-2826	715	1	i	i	PRON
taxlaw-2826	715	2	d.	d.	PROPN
taxlaw-2826	715	3	at	at	ADP
taxlaw-2826	715	4	18	18	NUM
taxlaw-2826	715	5	.	.	NUM
taxlaw-2826	715	6	155	155	NUM
taxlaw-2826	716	1	i	i	PROPN
taxlaw-2826	716	2	d.	d.	PROPN
taxlaw-2826	716	3	156	156	NUM
taxlaw-2826	717	1	i	i	PRON
taxlaw-2826	717	2	d.	d.	PROPN
taxlaw-2826	717	3	at	at	ADP
taxlaw-2826	717	4	20	20	NUM
taxlaw-2826	717	5	.	.	PUNCT
taxlaw-2826	718	1	157	157	NUM
taxlaw-2826	718	2	i	i	PROPN
taxlaw-2826	718	3	d.	d.	PROPN
taxlaw-2826	718	4	at	at	ADP
taxlaw-2826	718	5	4	4	NUM
taxlaw-2826	718	6	.	.	NUM
taxlaw-2826	718	7	158	158	NUM
taxlaw-2826	719	1	i	i	PRON
taxlaw-2826	719	2	d.	d.	PROPN
taxlaw-2826	719	3	159	159	NUM
taxlaw-2826	720	1	i	i	PROPN
taxlaw-2826	720	2	d.	d.	PROPN
taxlaw-2826	720	3	160	160	NUM
taxlaw-2826	721	1	i	i	PRON
taxlaw-2826	721	2	d.	d.	PROPN
taxlaw-2826	721	3	2014	2014	NUM
taxlaw-2826	721	4	]	]	PUNCT
taxlaw-2826	721	5	tax	tax	NOUN
taxlaw-2826	721	6	-	-	PUNCT
taxlaw-2826	721	7	exempt	exempt	ADJ
taxlaw-2826	721	8	hospitals	hospital	NOUN
taxlaw-2826	721	9	and	and	CCONJ
taxlaw-2826	721	10	their	their	PRON
taxlaw-2826	721	11	communities	community	NOUN
taxlaw-2826	721	12	57	57	NUM
taxlaw-2826	721	13	community	community	NOUN
taxlaw-2826	721	14	members	member	NOUN
taxlaw-2826	721	15	”	"	PUNCT
taxlaw-2826	721	16	(	(	PUNCT
taxlaw-2826	721	17	part	part	PROPN
taxlaw-2826	721	18	ii	ii	PROPN
taxlaw-2826	721	19	,	,	PUNCT
taxlaw-2826	721	20	line	line	NOUN
taxlaw-2826	721	21	5(f	5(f	NUM
taxlaw-2826	721	22	)	)	PUNCT
taxlaw-2826	721	23	)	)	PUNCT
taxlaw-2826	721	24	,	,	PUNCT
taxlaw-2826	721	25	included	include	VERB
taxlaw-2826	721	26	the	the	DET
taxlaw-2826	721	27	costs	cost	NOUN
taxlaw-2826	721	28	of	of	ADP
taxlaw-2826	721	29	training	training	NOUN
taxlaw-2826	721	30	community	community	NOUN
taxlaw-2826	721	31	members	member	NOUN
taxlaw-2826	721	32	in	in	ADP
taxlaw-2826	721	33	conflict	conflict	NOUN
taxlaw-2826	721	34	resolution	resolution	NOUN
taxlaw-2826	721	35	,	,	PUNCT
taxlaw-2826	721	36	civic	civic	ADJ
taxlaw-2826	721	37	,	,	PUNCT
taxlaw-2826	721	38	cultural	cultural	ADJ
taxlaw-2826	721	39	,	,	PUNCT
taxlaw-2826	721	40	or	or	CCONJ
taxlaw-2826	721	41	language	language	NOUN
taxlaw-2826	721	42	skills	skill	NOUN
taxlaw-2826	721	43	.	.	PUNCT
taxlaw-2826	722	1	161	161	NUM
taxlaw-2826	722	2	the	the	DET
taxlaw-2826	722	3	sixth	sixth	ADJ
taxlaw-2826	722	4	,	,	PUNCT
taxlaw-2826	722	5	“	"	PUNCT
taxlaw-2826	722	6	coalition	coalition	NOUN
taxlaw-2826	722	7	building	building	NOUN
taxlaw-2826	722	8	”	"	PUNCT
taxlaw-2826	722	9	(	(	PUNCT
taxlaw-2826	722	10	part	part	PROPN
taxlaw-2826	722	11	ii	ii	PROPN
taxlaw-2826	722	12	,	,	PUNCT
taxlaw-2826	722	13	line	line	NOUN
taxlaw-2826	722	14	6(f	6(f	NUM
taxlaw-2826	722	15	)	)	PUNCT
taxlaw-2826	722	16	)	)	PUNCT
taxlaw-2826	722	17	,	,	PUNCT
taxlaw-2826	722	18	included	include	VERB
taxlaw-2826	722	19	the	the	DET
taxlaw-2826	722	20	costs	cost	NOUN
taxlaw-2826	722	21	of	of	ADP
taxlaw-2826	722	22	working	work	VERB
taxlaw-2826	722	23	with	with	ADP
taxlaw-2826	722	24	community	community	NOUN
taxlaw-2826	722	25	partners	partner	NOUN
taxlaw-2826	722	26	on	on	ADP
taxlaw-2826	722	27	community	community	NOUN
taxlaw-2826	722	28	health	health	NOUN
taxlaw-2826	722	29	issues	issue	NOUN
taxlaw-2826	722	30	.	.	PUNCT
taxlaw-2826	723	1	162	162	NUM
taxlaw-2826	723	2	the	the	DET
taxlaw-2826	723	3	seventh	seventh	ADJ
taxlaw-2826	723	4	,	,	PUNCT
taxlaw-2826	723	5	“	"	PUNCT
taxlaw-2826	723	6	community	community	NOUN
taxlaw-2826	723	7	advocacy	advocacy	NOUN
taxlaw-2826	723	8	”	"	PUNCT
taxlaw-2826	723	9	(	(	PUNCT
taxlaw-2826	723	10	part	part	PROPN
taxlaw-2826	723	11	ii	ii	PROPN
taxlaw-2826	723	12	,	,	PUNCT
taxlaw-2826	723	13	line	line	NOUN
taxlaw-2826	723	14	7(f	7(f	NUM
taxlaw-2826	723	15	)	)	PUNCT
taxlaw-2826	723	16	)	)	PUNCT
taxlaw-2826	723	17	,	,	PUNCT
taxlaw-2826	723	18	included	include	VERB
taxlaw-2826	723	19	the	the	DET
taxlaw-2826	723	20	costs	cost	NOUN
taxlaw-2826	723	21	of	of	ADP
taxlaw-2826	723	22	supporting	support	VERB
taxlaw-2826	723	23	policies	policy	NOUN
taxlaw-2826	723	24	to	to	PART
taxlaw-2826	723	25	advance	advance	VERB
taxlaw-2826	723	26	public	public	ADJ
taxlaw-2826	723	27	health	health	NOUN
taxlaw-2826	723	28	.	.	PUNCT
taxlaw-2826	724	1	the	the	DET
taxlaw-2826	724	2	eighth	eighth	ADJ
taxlaw-2826	724	3	,	,	PUNCT
taxlaw-2826	724	4	“	"	PUNCT
taxlaw-2826	724	5	workforce	workforce	NOUN
taxlaw-2826	724	6	development	development	NOUN
taxlaw-2826	724	7	”	"	PUNCT
taxlaw-2826	724	8	(	(	PUNCT
taxlaw-2826	724	9	part	part	PROPN
taxlaw-2826	724	10	ii	ii	PROPN
taxlaw-2826	724	11	,	,	PUNCT
taxlaw-2826	724	12	line	line	NOUN
taxlaw-2826	724	13	8(f	8(f	NUM
taxlaw-2826	724	14	)	)	PUNCT
taxlaw-2826	724	15	)	)	PUNCT
taxlaw-2826	724	16	,	,	PUNCT
taxlaw-2826	724	17	included	include	VERB
taxlaw-2826	724	18	the	the	DET
taxlaw-2826	724	19	costs	cost	NOUN
taxlaw-2826	724	20	of	of	ADP
taxlaw-2826	724	21	recruiting	recruit	VERB
taxlaw-2826	724	22	health	health	NOUN
taxlaw-2826	724	23	professionals	professional	NOUN
taxlaw-2826	724	24	to	to	ADP
taxlaw-2826	724	25	underserved	underserved	ADJ
taxlaw-2826	724	26	agencies	agency	NOUN
taxlaw-2826	724	27	.	.	PUNCT
taxlaw-2826	725	1	163	163	NUM
taxlaw-2826	725	2	the	the	DET
taxlaw-2826	725	3	ninth	ninth	ADJ
taxlaw-2826	725	4	,	,	PUNCT
taxlaw-2826	725	5	“	"	PUNCT
taxlaw-2826	725	6	other	other	ADJ
taxlaw-2826	725	7	community	community	NOUN
taxlaw-2826	725	8	building	building	NOUN
taxlaw-2826	725	9	”	"	PUNCT
taxlaw-2826	725	10	(	(	PUNCT
taxlaw-2826	725	11	part	part	PROPN
taxlaw-2826	725	12	ii	ii	PROPN
taxlaw-2826	725	13	,	,	PUNCT
taxlaw-2826	725	14	line	line	NOUN
taxlaw-2826	725	15	9(f	9(f	NUM
taxlaw-2826	725	16	)	)	PUNCT
taxlaw-2826	725	17	)	)	PUNCT
taxlaw-2826	725	18	,	,	PUNCT
taxlaw-2826	725	19	included	include	VERB
taxlaw-2826	725	20	the	the	DET
taxlaw-2826	725	21	costs	cost	NOUN
taxlaw-2826	725	22	of	of	ADP
taxlaw-2826	725	23	any	any	DET
taxlaw-2826	725	24	other	other	ADJ
taxlaw-2826	725	25	activities	activity	NOUN
taxlaw-2826	725	26	in	in	ADP
taxlaw-2826	725	27	which	which	PRON
taxlaw-2826	725	28	the	the	DET
taxlaw-2826	725	29	hospital	hospital	NOUN
taxlaw-2826	725	30	engaged	engage	VERB
taxlaw-2826	725	31	that	that	PRON
taxlaw-2826	725	32	might	might	AUX
taxlaw-2826	725	33	protect	protect	VERB
taxlaw-2826	725	34	its	its	PRON
taxlaw-2826	725	35	community	community	NOUN
taxlaw-2826	725	36	’s	’s	PART
taxlaw-2826	725	37	health	health	NOUN
taxlaw-2826	725	38	and	and	CCONJ
taxlaw-2826	725	39	safety	safety	NOUN
taxlaw-2826	725	40	.	.	PUNCT
taxlaw-2826	726	1	164	164	NUM
taxlaw-2826	726	2	the	the	DET
taxlaw-2826	726	3	final	final	ADJ
taxlaw-2826	726	4	,	,	PUNCT
taxlaw-2826	726	5	“	"	PUNCT
taxlaw-2826	726	6	total	total	ADJ
taxlaw-2826	726	7	community	community	NOUN
taxlaw-2826	726	8	building	building	NOUN
taxlaw-2826	726	9	”	"	PUNCT
taxlaw-2826	726	10	(	(	PUNCT
taxlaw-2826	726	11	part	part	PROPN
taxlaw-2826	726	12	ii	ii	PROPN
taxlaw-2826	726	13	,	,	PUNCT
taxlaw-2826	726	14	line	line	NOUN
taxlaw-2826	726	15	10(f	10(f	NUM
taxlaw-2826	726	16	)	)	PUNCT
taxlaw-2826	726	17	)	)	PUNCT
taxlaw-2826	726	18	,	,	PUNCT
taxlaw-2826	726	19	was	be	AUX
taxlaw-2826	726	20	an	an	DET
taxlaw-2826	726	21	aggregate	aggregate	NOUN
taxlaw-2826	726	22	of	of	ADP
taxlaw-2826	726	23	all	all	PRON
taxlaw-2826	726	24	of	of	ADP
taxlaw-2826	726	25	the	the	DET
taxlaw-2826	726	26	“	"	PUNCT
taxlaw-2826	726	27	community	community	NOUN
taxlaw-2826	726	28	building	building	NOUN
taxlaw-2826	726	29	”	"	PUNCT
taxlaw-2826	726	30	variables	variable	NOUN
taxlaw-2826	726	31	.	.	PUNCT
taxlaw-2826	727	1	165	165	NUM
taxlaw-2826	727	2	finally	finally	ADV
taxlaw-2826	727	3	,	,	PUNCT
taxlaw-2826	727	4	i	i	PRON
taxlaw-2826	727	5	collected	collect	VERB
taxlaw-2826	727	6	variables	variable	NOUN
taxlaw-2826	727	7	assessing	assess	VERB
taxlaw-2826	727	8	whether	whether	SCONJ
taxlaw-2826	727	9	hospitals	hospital	NOUN
taxlaw-2826	727	10	had	have	VERB
taxlaw-2826	727	11	certain	certain	ADJ
taxlaw-2826	727	12	financial	financial	ADJ
taxlaw-2826	727	13	policies	policy	NOUN
taxlaw-2826	727	14	in	in	ADP
taxlaw-2826	727	15	place	place	NOUN
taxlaw-2826	727	16	.	.	PUNCT
taxlaw-2826	728	1	here	here	ADV
taxlaw-2826	728	2	,	,	PUNCT
taxlaw-2826	728	3	i	i	PRON
taxlaw-2826	728	4	used	use	VERB
taxlaw-2826	728	5	the	the	DET
taxlaw-2826	728	6	answers	answer	NOUN
taxlaw-2826	728	7	to	to	ADP
taxlaw-2826	728	8	every	every	DET
taxlaw-2826	728	9	policy	policy	NOUN
taxlaw-2826	728	10	question	question	NOUN
taxlaw-2826	728	11	on	on	ADP
taxlaw-2826	728	12	the	the	DET
taxlaw-2826	728	13	schedule	schedule	NOUN
taxlaw-2826	728	14	h.	h.	NOUN
taxlaw-2826	728	15	these	these	DET
taxlaw-2826	728	16	policies	policy	NOUN
taxlaw-2826	728	17	pertained	pertain	VERB
taxlaw-2826	728	18	,	,	PUNCT
taxlaw-2826	728	19	among	among	ADP
taxlaw-2826	728	20	other	other	ADJ
taxlaw-2826	728	21	things	thing	NOUN
taxlaw-2826	728	22	,	,	PUNCT
taxlaw-2826	728	23	to	to	ADP
taxlaw-2826	728	24	whether	whether	SCONJ
taxlaw-2826	728	25	hospitals	hospital	NOUN
taxlaw-2826	728	26	had	have	AUX
taxlaw-2826	728	27	adopted	adopt	VERB
taxlaw-2826	728	28	financial	financial	ADJ
taxlaw-2826	728	29	aid	aid	NOUN
taxlaw-2826	728	30	and	and	CCONJ
taxlaw-2826	728	31	emergency	emergency	NOUN
taxlaw-2826	728	32	care	care	NOUN
taxlaw-2826	728	33	policies	policy	NOUN
taxlaw-2826	728	34	,	,	PUNCT
taxlaw-2826	728	35	what	what	DET
taxlaw-2826	728	36	debt	debt	NOUN
taxlaw-2826	728	37	collection	collection	NOUN
taxlaw-2826	728	38	policies	policy	NOUN
taxlaw-2826	728	39	hospitals	hospital	NOUN
taxlaw-2826	728	40	had	have	VERB
taxlaw-2826	728	41	in	in	ADP
taxlaw-2826	728	42	place	place	NOUN
taxlaw-2826	728	43	,	,	PUNCT
taxlaw-2826	728	44	and	and	CCONJ
taxlaw-2826	728	45	the	the	DET
taxlaw-2826	728	46	thresholds	threshold	NOUN
taxlaw-2826	728	47	at	at	ADP
taxlaw-2826	728	48	each	each	DET
taxlaw-2826	728	49	hospital	hospital	NOUN
taxlaw-2826	728	50	above	above	ADP
taxlaw-2826	728	51	which	which	PRON
taxlaw-2826	728	52	free	free	ADJ
taxlaw-2826	728	53	and	and	CCONJ
taxlaw-2826	728	54	discounted	discount	VERB
taxlaw-2826	728	55	care	care	NOUN
taxlaw-2826	728	56	were	be	AUX
taxlaw-2826	728	57	available	available	ADJ
taxlaw-2826	728	58	.	.	PUNCT
taxlaw-2826	729	1	d.	d.	PROPN
taxlaw-2826	729	2	statistical	statistical	ADJ
taxlaw-2826	729	3	models	model	NOUN
taxlaw-2826	729	4	used	use	VERB
taxlaw-2826	729	5	to	to	PART
taxlaw-2826	729	6	begin	begin	VERB
taxlaw-2826	729	7	,	,	PUNCT
taxlaw-2826	729	8	i	i	PRON
taxlaw-2826	729	9	used	use	VERB
taxlaw-2826	729	10	descriptive	descriptive	ADJ
taxlaw-2826	729	11	statistics	statistic	NOUN
taxlaw-2826	729	12	to	to	PART
taxlaw-2826	729	13	determine	determine	VERB
taxlaw-2826	729	14	,	,	PUNCT
taxlaw-2826	729	15	as	as	ADP
taxlaw-2826	729	16	a	a	DET
taxlaw-2826	729	17	general	general	ADJ
taxlaw-2826	729	18	matter	matter	NOUN
taxlaw-2826	729	19	,	,	PUNCT
taxlaw-2826	729	20	how	how	SCONJ
taxlaw-2826	729	21	much	much	ADJ
taxlaw-2826	729	22	in	in	ADP
taxlaw-2826	729	23	total	total	ADJ
taxlaw-2826	729	24	community	community	NOUN
taxlaw-2826	729	25	benefits	benefit	NOUN
taxlaw-2826	729	26	,	,	PUNCT
taxlaw-2826	729	27	as	as	ADV
taxlaw-2826	729	28	well	well	ADV
taxlaw-2826	729	29	as	as	ADP
taxlaw-2826	729	30	in	in	ADP
taxlaw-2826	729	31	total	total	ADJ
taxlaw-2826	729	32	community	community	NOUN
taxlaw-2826	729	33	building	building	NOUN
taxlaw-2826	729	34	costs	cost	NOUN
taxlaw-2826	729	35	,	,	PUNCT
taxlaw-2826	729	36	taxexempt	taxexempt	ADJ
taxlaw-2826	729	37	hospitals	hospital	NOUN
taxlaw-2826	729	38	were	be	AUX
taxlaw-2826	729	39	providing	provide	VERB
taxlaw-2826	729	40	.	.	PUNCT
taxlaw-2826	730	1	i	i	PRON
taxlaw-2826	730	2	also	also	ADV
taxlaw-2826	730	3	used	use	VERB
taxlaw-2826	730	4	descriptive	descriptive	ADJ
taxlaw-2826	730	5	statistics	statistic	NOUN
taxlaw-2826	730	6	to	to	PART
taxlaw-2826	730	7	describe	describe	VERB
taxlaw-2826	730	8	the	the	DET
taxlaw-2826	730	9	eligibility	eligibility	ADJ
taxlaw-2826	730	10	levels	level	NOUN
taxlaw-2826	730	11	for	for	ADP
taxlaw-2826	730	12	free	free	ADJ
taxlaw-2826	730	13	and	and	CCONJ
taxlaw-2826	730	14	discounted	discount	VERB
taxlaw-2826	730	15	care	care	NOUN
taxlaw-2826	730	16	at	at	ADP
taxlaw-2826	730	17	each	each	DET
taxlaw-2826	730	18	hospital	hospital	NOUN
taxlaw-2826	730	19	.	.	PUNCT
taxlaw-2826	731	1	i	i	PRON
taxlaw-2826	731	2	then	then	ADV
taxlaw-2826	731	3	used	use	VERB
taxlaw-2826	731	4	a	a	DET
taxlaw-2826	731	5	series	series	NOUN
taxlaw-2826	731	6	of	of	ADP
taxlaw-2826	731	7	ordinary	ordinary	ADJ
taxlaw-2826	731	8	least	least	ADJ
taxlaw-2826	731	9	squares	square	NOUN
taxlaw-2826	731	10	(	(	PUNCT
taxlaw-2826	731	11	“	"	PUNCT
taxlaw-2826	731	12	ols	ols	X
taxlaw-2826	731	13	”	"	PUNCT
taxlaw-2826	731	14	)	)	PUNCT
taxlaw-2826	731	15	multiple	multiple	ADJ
taxlaw-2826	731	16	-	-	PUNCT
taxlaw-2826	731	17	regression	regression	NOUN
taxlaw-2826	731	18	models	model	NOUN
taxlaw-2826	731	19	to	to	PART
taxlaw-2826	731	20	estimate	estimate	VERB
taxlaw-2826	731	21	which	which	DET
taxlaw-2826	731	22	community	community	NOUN
taxlaw-2826	731	23	and	and	CCONJ
taxlaw-2826	731	24	hospital	hospital	NOUN
taxlaw-2826	731	25	characteristics	characteristic	NOUN
taxlaw-2826	731	26	were	be	AUX
taxlaw-2826	731	27	associated	associate	VERB
taxlaw-2826	731	28	with	with	ADP
taxlaw-2826	731	29	those	those	DET
taxlaw-2826	731	30	factors	factor	NOUN
taxlaw-2826	731	31	.	.	PUNCT
taxlaw-2826	732	1	166	166	NUM
taxlaw-2826	732	2	an	an	DET
taxlaw-2826	732	3	ols	ol	NOUN
taxlaw-2826	732	4	model	model	NOUN
taxlaw-2826	732	5	estimates	estimate	VERB
taxlaw-2826	732	6	the	the	DET
taxlaw-2826	732	7	relationship	relationship	NOUN
taxlaw-2826	732	8	between	between	ADP
taxlaw-2826	732	9	different	different	ADJ
taxlaw-2826	732	10	variables	variable	NOUN
taxlaw-2826	732	11	in	in	ADP
taxlaw-2826	732	12	a	a	DET
taxlaw-2826	732	13	data	data	NOUN
taxlaw-2826	732	14	set	set	VERB
taxlaw-2826	732	15	.	.	PUNCT
taxlaw-2826	733	1	to	to	PART
taxlaw-2826	733	2	illustrate	illustrate	VERB
taxlaw-2826	733	3	:	:	PUNCT
taxlaw-2826	733	4	an	an	DET
taxlaw-2826	733	5	ols	ols	NOUN
taxlaw-2826	733	6	model	model	NOUN
taxlaw-2826	733	7	could	could	AUX
taxlaw-2826	733	8	help	help	VERB
taxlaw-2826	733	9	interpret	interpret	VERB
taxlaw-2826	733	10	the	the	DET
taxlaw-2826	733	11	relationship	relationship	NOUN
taxlaw-2826	733	12	between	between	ADP
taxlaw-2826	733	13	lung	lung	NOUN
taxlaw-2826	733	14	cancer	cancer	NOUN
taxlaw-2826	733	15	(	(	PUNCT
taxlaw-2826	733	16	the	the	DET
taxlaw-2826	733	17	“	"	PUNCT
taxlaw-2826	733	18	dependent	dependent	ADJ
taxlaw-2826	733	19	”	"	PUNCT
taxlaw-2826	733	20	variable	variable	NOUN
taxlaw-2826	733	21	)	)	PUNCT
taxlaw-2826	733	22	and	and	CCONJ
taxlaw-2826	733	23	smoking	smoking	NOUN
taxlaw-2826	733	24	(	(	PUNCT
taxlaw-2826	733	25	the	the	DET
taxlaw-2826	733	26	“	"	PUNCT
taxlaw-2826	733	27	independent	independent	ADJ
taxlaw-2826	733	28	”	"	PUNCT
taxlaw-2826	733	29	variable	variable	NOUN
taxlaw-2826	733	30	)	)	PUNCT
taxlaw-2826	733	31	in	in	ADP
taxlaw-2826	733	32	the	the	DET
taxlaw-2826	733	33	following	following	ADJ
taxlaw-2826	733	34	manner	manner	NOUN
taxlaw-2826	733	35	.	.	PUNCT
taxlaw-2826	734	1	with	with	ADP
taxlaw-2826	734	2	data	datum	NOUN
taxlaw-2826	734	3	about	about	ADP
taxlaw-2826	734	4	how	how	SCONJ
taxlaw-2826	734	5	many	many	ADJ
taxlaw-2826	734	6	people	people	NOUN
taxlaw-2826	734	7	have	have	AUX
taxlaw-2826	734	8	died	die	VERB
taxlaw-2826	734	9	from	from	ADP
taxlaw-2826	734	10	lung	lung	NOUN
taxlaw-2826	734	11	cancer	cancer	NOUN
taxlaw-2826	734	12	in	in	ADP
taxlaw-2826	734	13	a	a	DET
taxlaw-2826	734	14	given	give	VERB
taxlaw-2826	734	15	year	year	NOUN
taxlaw-2826	734	16	and	and	CCONJ
taxlaw-2826	734	17	how	how	SCONJ
taxlaw-2826	734	18	many	many	ADJ
taxlaw-2826	734	19	cigarettes	cigarette	NOUN
taxlaw-2826	734	20	that	that	PRON
taxlaw-2826	734	21	population	population	NOUN
taxlaw-2826	734	22	consumed	consume	VERB
taxlaw-2826	734	23	,	,	PUNCT
taxlaw-2826	734	24	an	an	DET
taxlaw-2826	734	25	ols	ols	NOUN
taxlaw-2826	734	26	model	model	NOUN
taxlaw-2826	734	27	can	can	AUX
taxlaw-2826	734	28	provide	provide	VERB
taxlaw-2826	734	29	an	an	DET
taxlaw-2826	734	30	estimate	estimate	NOUN
taxlaw-2826	734	31	of	of	ADP
taxlaw-2826	734	32	the	the	DET
taxlaw-2826	734	33	number	number	NOUN
taxlaw-2826	734	34	of	of	ADP
taxlaw-2826	734	35	deaths	death	NOUN
taxlaw-2826	734	36	associated	associate	VERB
taxlaw-2826	734	37	with	with	ADP
taxlaw-2826	734	38	each	each	DET
taxlaw-2826	734	39	cigarette	cigarette	NOUN
taxlaw-2826	734	40	smoked	smoke	VERB
taxlaw-2826	734	41	.	.	PUNCT
taxlaw-2826	735	1	167	167	NUM
taxlaw-2826	735	2	the	the	DET
taxlaw-2826	735	3	number	number	NOUN
taxlaw-2826	735	4	of	of	ADP
taxlaw-2826	735	5	deaths	death	NOUN
taxlaw-2826	735	6	associated	associate	VERB
taxlaw-2826	735	7	with	with	ADP
taxlaw-2826	735	8	each	each	DET
taxlaw-2826	735	9	cigarette	cigarette	NOUN
taxlaw-2826	735	10	smoked	smoke	VERB
taxlaw-2826	735	11	would	would	AUX
taxlaw-2826	735	12	be	be	AUX
taxlaw-2826	735	13	called	call	VERB
taxlaw-2826	735	14	the	the	DET
taxlaw-2826	735	15	coefficient	coefficient	NOUN
taxlaw-2826	735	16	that	that	SCONJ
taxlaw-2826	735	17	the	the	DET
taxlaw-2826	735	18	statistical	statistical	ADJ
taxlaw-2826	735	19	model	model	NOUN
taxlaw-2826	735	20	calculates	calculate	NOUN
taxlaw-2826	735	21	.	.	PUNCT
taxlaw-2826	736	1	if	if	SCONJ
taxlaw-2826	736	2	the	the	DET
taxlaw-2826	736	3	coefficient	coefficient	NOUN
taxlaw-2826	736	4	for	for	ADP
taxlaw-2826	736	5	“	"	PUNCT
taxlaw-2826	736	6	cigarettes	cigarette	NOUN
taxlaw-2826	736	7	smoked	smoke	VERB
taxlaw-2826	736	8	”	"	PUNCT
taxlaw-2826	736	9	were	be	AUX
taxlaw-2826	736	10	,	,	PUNCT
taxlaw-2826	736	11	say	say	INTJ
taxlaw-2826	736	12	,	,	PUNCT
taxlaw-2826	736	13	3	3	NUM
taxlaw-2826	736	14	,	,	PUNCT
taxlaw-2826	736	15	that	that	PRON
taxlaw-2826	736	16	would	would	AUX
taxlaw-2826	736	17	mean	mean	VERB
taxlaw-2826	736	18	that	that	SCONJ
taxlaw-2826	736	19	every	every	DET
taxlaw-2826	736	20	cigarette	cigarette	NOUN
taxlaw-2826	736	21	smoked	smoke	VERB
taxlaw-2826	736	22	was	be	AUX
taxlaw-2826	736	23	associated	associate	VERB
taxlaw-2826	736	24	with	with	ADP
taxlaw-2826	736	25	an	an	DET
taxlaw-2826	736	26	additional	additional	ADJ
taxlaw-2826	736	27	three	three	NUM
taxlaw-2826	736	28	deaths	death	NOUN
taxlaw-2826	736	29	.	.	PUNCT
taxlaw-2826	737	1	coefficients	coefficient	NOUN
taxlaw-2826	737	2	in	in	ADP
taxlaw-2826	737	3	ols	ol	NOUN
taxlaw-2826	737	4	models	model	NOUN
taxlaw-2826	737	5	can	can	AUX
taxlaw-2826	737	6	also	also	ADV
taxlaw-2826	737	7	be	be	AUX
taxlaw-2826	737	8	negative	negative	ADJ
taxlaw-2826	737	9	.	.	PUNCT
taxlaw-2826	738	1	if	if	SCONJ
taxlaw-2826	738	2	the	the	DET
taxlaw-2826	738	3	coefficient	coefficient	NOUN
taxlaw-2826	738	4	for	for	ADP
taxlaw-2826	738	5	“	"	PUNCT
taxlaw-2826	738	6	cigarettes	cigarette	NOUN
taxlaw-2826	738	7	smoked	smoke	VERB
taxlaw-2826	738	8	”	"	PUNCT
taxlaw-2826	738	9	were	be	AUX
taxlaw-2826	738	10	-3	-3	PUNCT
taxlaw-2826	738	11	,	,	PUNCT
taxlaw-2826	738	12	that	that	PRON
taxlaw-2826	738	13	would	would	AUX
taxlaw-2826	738	14	suggest	suggest	VERB
taxlaw-2826	738	15	some	some	DET
taxlaw-2826	738	16	very	very	ADV
taxlaw-2826	738	17	healthy	healthy	ADJ
taxlaw-2826	738	18	cigarettes	cigarette	NOUN
taxlaw-2826	738	19	at	at	ADP
taxlaw-2826	738	20	work	work	NOUN
taxlaw-2826	738	21	.	.	PUNCT
taxlaw-2826	739	1	specifically	specifically	ADV
taxlaw-2826	739	2	,	,	PUNCT
taxlaw-2826	739	3	that	that	DET
taxlaw-2826	739	4	coefficient	coefficient	NOUN
taxlaw-2826	739	5	would	would	AUX
taxlaw-2826	739	6	mean	mean	VERB
taxlaw-2826	739	7	that	that	SCONJ
taxlaw-2826	739	8	,	,	PUNCT
taxlaw-2826	739	9	for	for	ADP
taxlaw-2826	739	10	the	the	DET
taxlaw-2826	739	11	group	group	NOUN
taxlaw-2826	739	12	of	of	ADP
taxlaw-2826	739	13	smokers	smoker	NOUN
taxlaw-2826	739	14	under	under	ADP
taxlaw-2826	739	15	study	study	NOUN
taxlaw-2826	739	16	,	,	PUNCT
taxlaw-2826	739	17	every	every	DET
taxlaw-2826	739	18	cigarette	cigarette	NOUN
taxlaw-2826	739	19	smoked	smoke	VERB
taxlaw-2826	739	20	was	be	AUX
taxlaw-2826	739	21	associated	associate	VERB
taxlaw-2826	739	22	with	with	ADP
taxlaw-2826	739	23	3	3	NUM
taxlaw-2826	739	24	fewer	few	ADJ
taxlaw-2826	739	25	deaths	death	NOUN
taxlaw-2826	739	26	.	.	PUNCT
taxlaw-2826	740	1	an	an	DET
taxlaw-2826	740	2	ols	ols	NOUN
taxlaw-2826	740	3	model	model	NOUN
taxlaw-2826	740	4	can	can	AUX
taxlaw-2826	740	5	also	also	ADV
taxlaw-2826	740	6	disentangle	disentangle	VERB
taxlaw-2826	740	7	the	the	DET
taxlaw-2826	740	8	relationships	relationship	NOUN
taxlaw-2826	740	9	among	among	ADP
taxlaw-2826	740	10	multiple	multiple	ADJ
taxlaw-2826	740	11	factors	factor	NOUN
taxlaw-2826	740	12	.	.	PUNCT
taxlaw-2826	741	1	to	to	PART
taxlaw-2826	741	2	return	return	VERB
taxlaw-2826	741	3	to	to	ADP
taxlaw-2826	741	4	the	the	DET
taxlaw-2826	741	5	cigarette	cigarette	NOUN
taxlaw-2826	741	6	example	example	NOUN
taxlaw-2826	741	7	,	,	PUNCT
taxlaw-2826	741	8	with	with	ADP
taxlaw-2826	741	9	additional	additional	ADJ
taxlaw-2826	741	10	data	datum	NOUN
taxlaw-2826	741	11	about	about	ADP
taxlaw-2826	741	12	how	how	SCONJ
taxlaw-2826	741	13	many	many	ADJ
taxlaw-2826	741	14	cheeseburgers	cheeseburger	NOUN
taxlaw-2826	741	15	the	the	DET
taxlaw-2826	741	16	population	population	NOUN
taxlaw-2826	741	17	consumed	consume	VERB
taxlaw-2826	741	18	,	,	PUNCT
taxlaw-2826	741	19	the	the	DET
taxlaw-2826	741	20	ols	ol	NOUN
taxlaw-2826	741	21	model	model	NOUN
taxlaw-2826	741	22	can	can	AUX
taxlaw-2826	741	23	show	show	VERB
taxlaw-2826	741	24	an	an	DET
taxlaw-2826	741	25	estimate	estimate	NOUN
taxlaw-2826	741	26	of	of	ADP
taxlaw-2826	741	27	the	the	DET
taxlaw-2826	741	28	number	number	NOUN
taxlaw-2826	741	29	of	of	ADP
taxlaw-2826	741	30	deaths	death	NOUN
taxlaw-2826	741	31	161	161	NUM
taxlaw-2826	741	32	i	i	PRON
taxlaw-2826	741	33	d.	d.	PROPN
taxlaw-2826	741	34	162	162	NUM
taxlaw-2826	742	1	i	i	PRON
taxlaw-2826	742	2	d.	d.	PROPN
taxlaw-2826	742	3	163	163	NUM
taxlaw-2826	743	1	i	i	PRON
taxlaw-2826	743	2	d.	d.	PROPN
taxlaw-2826	743	3	at	at	ADP
taxlaw-2826	743	4	20–21	20–21	NUM
taxlaw-2826	743	5	.	.	PROPN
taxlaw-2826	743	6	164	164	NUM
taxlaw-2826	744	1	i	i	PROPN
taxlaw-2826	744	2	d.	d.	PROPN
taxlaw-2826	744	3	165	165	NUM
taxlaw-2826	745	1	i	i	PROPN
taxlaw-2826	745	2	d.	d.	PROPN
taxlaw-2826	745	3	166	166	NUM
taxlaw-2826	745	4	for	for	ADP
taxlaw-2826	745	5	a	a	DET
taxlaw-2826	745	6	description	description	NOUN
taxlaw-2826	745	7	of	of	ADP
taxlaw-2826	745	8	this	this	DET
taxlaw-2826	745	9	model	model	NOUN
taxlaw-2826	745	10	and	and	CCONJ
taxlaw-2826	745	11	how	how	SCONJ
taxlaw-2826	745	12	to	to	PART
taxlaw-2826	745	13	interpret	interpret	VERB
taxlaw-2826	745	14	its	its	PRON
taxlaw-2826	745	15	results	result	NOUN
taxlaw-2826	745	16	,	,	PUNCT
taxlaw-2826	745	17	see	see	VERB
taxlaw-2826	745	18	david	david	PROPN
taxlaw-2826	745	19	s.	s.	PROPN
taxlaw-2826	745	20	moore	moore	PROPN
taxlaw-2826	745	21	et	et	PROPN
taxlaw-2826	745	22	al	al	PROPN
taxlaw-2826	745	23	.	.	PROPN
taxlaw-2826	745	24	,	,	PUNCT
taxlaw-2826	745	25	introduction	introduction	NOUN
taxlaw-2826	745	26	to	to	ADP
taxlaw-2826	745	27	the	the	DET
taxlaw-2826	745	28	practice	practice	NOUN
taxlaw-2826	745	29	of	of	ADP
taxlaw-2826	745	30	statistics	statistic	NOUN
taxlaw-2826	745	31	611–42	611–42	PROPN
taxlaw-2826	745	32	(	(	PUNCT
taxlaw-2826	745	33	8th	8th	ADJ
taxlaw-2826	745	34	ed	ed	NOUN
taxlaw-2826	745	35	.	.	PROPN
taxlaw-2826	745	36	2014	2014	NUM
taxlaw-2826	745	37	)	)	PUNCT
taxlaw-2826	745	38	and	and	CCONJ
taxlaw-2826	745	39	edward	edward	PROPN
taxlaw-2826	745	40	r.	r.	PROPN
taxlaw-2826	745	41	tufte	tufte	PROPN
taxlaw-2826	745	42	,	,	PUNCT
taxlaw-2826	745	43	data	data	VERB
taxlaw-2826	745	44	analysis	analysis	NOUN
taxlaw-2826	745	45	for	for	ADP
taxlaw-2826	745	46	politics	politic	NOUN
taxlaw-2826	745	47	and	and	CCONJ
taxlaw-2826	745	48	policy	policy	NOUN
taxlaw-2826	745	49	65–163	65–163	NUM
taxlaw-2826	745	50	(	(	PUNCT
taxlaw-2826	745	51	1974	1974	NUM
taxlaw-2826	745	52	)	)	PUNCT
taxlaw-2826	745	53	.	.	PUNCT
taxlaw-2826	746	1	167	167	NUM
taxlaw-2826	746	2	tufte	tufte	NOUN
taxlaw-2826	746	3	,	,	PUNCT
taxlaw-2826	746	4	supra	supra	ADJ
taxlaw-2826	746	5	note	note	NOUN
taxlaw-2826	746	6	166	166	NUM
taxlaw-2826	746	7	,	,	PUNCT
taxlaw-2826	746	8	at	at	ADP
taxlaw-2826	746	9	78	78	NUM
taxlaw-2826	746	10	.	.	PUNCT
taxlaw-2826	747	1	58	58	NUM
taxlaw-2826	747	2	columbia	columbia	PROPN
taxlaw-2826	747	3	journal	journal	PROPN
taxlaw-2826	747	4	of	of	ADP
taxlaw-2826	747	5	tax	tax	NOUN
taxlaw-2826	747	6	law	law	NOUN
taxlaw-2826	747	7	[	[	X
taxlaw-2826	747	8	vol.6:33	vol.6:33	ADV
taxlaw-2826	747	9	associated	associate	VERB
taxlaw-2826	747	10	with	with	ADP
taxlaw-2826	747	11	each	each	DET
taxlaw-2826	747	12	cigarette	cigarette	NOUN
taxlaw-2826	747	13	smoked	smoke	VERB
taxlaw-2826	747	14	and	and	CCONJ
taxlaw-2826	747	15	with	with	ADP
taxlaw-2826	747	16	each	each	DET
taxlaw-2826	747	17	cheeseburger	cheeseburger	NOUN
taxlaw-2826	747	18	eaten	eaten	NOUN
taxlaw-2826	747	19	.	.	PUNCT
taxlaw-2826	748	1	in	in	ADP
taxlaw-2826	748	2	this	this	DET
taxlaw-2826	748	3	situation	situation	NOUN
taxlaw-2826	748	4	,	,	PUNCT
taxlaw-2826	748	5	the	the	DET
taxlaw-2826	748	6	statistical	statistical	ADJ
taxlaw-2826	748	7	model	model	NOUN
taxlaw-2826	748	8	calculates	calculate	VERB
taxlaw-2826	748	9	a	a	DET
taxlaw-2826	748	10	coefficient	coefficient	NOUN
taxlaw-2826	748	11	for	for	SCONJ
taxlaw-2826	748	12	each	each	DET
taxlaw-2826	748	13	variable	variable	NOUN
taxlaw-2826	748	14	analyzed	analyze	VERB
taxlaw-2826	748	15	.	.	PUNCT
taxlaw-2826	749	1	if	if	SCONJ
taxlaw-2826	749	2	the	the	DET
taxlaw-2826	749	3	coefficient	coefficient	NOUN
taxlaw-2826	749	4	that	that	SCONJ
taxlaw-2826	749	5	the	the	DET
taxlaw-2826	749	6	model	model	NOUN
taxlaw-2826	749	7	generated	generate	VERB
taxlaw-2826	749	8	for	for	ADP
taxlaw-2826	749	9	“	"	PUNCT
taxlaw-2826	749	10	cigarettes	cigarette	NOUN
taxlaw-2826	749	11	smoked	smoke	VERB
taxlaw-2826	749	12	”	"	PUNCT
taxlaw-2826	749	13	was	be	AUX
taxlaw-2826	749	14	3	3	NUM
taxlaw-2826	749	15	and	and	CCONJ
taxlaw-2826	749	16	the	the	DET
taxlaw-2826	749	17	coefficient	coefficient	NOUN
taxlaw-2826	749	18	that	that	SCONJ
taxlaw-2826	749	19	the	the	DET
taxlaw-2826	749	20	model	model	NOUN
taxlaw-2826	749	21	generated	generate	VERB
taxlaw-2826	749	22	for	for	ADP
taxlaw-2826	749	23	“	"	PUNCT
taxlaw-2826	749	24	cheeseburgers	cheeseburger	NOUN
taxlaw-2826	749	25	eaten	eat	VERB
taxlaw-2826	749	26	”	"	PUNCT
taxlaw-2826	749	27	was	be	AUX
taxlaw-2826	749	28	1	1	NUM
taxlaw-2826	749	29	,	,	PUNCT
taxlaw-2826	749	30	that	that	PRON
taxlaw-2826	749	31	would	would	AUX
taxlaw-2826	749	32	mean	mean	VERB
taxlaw-2826	749	33	that	that	SCONJ
taxlaw-2826	749	34	every	every	DET
taxlaw-2826	749	35	cigarette	cigarette	NOUN
taxlaw-2826	749	36	smoked	smoke	VERB
taxlaw-2826	749	37	was	be	AUX
taxlaw-2826	749	38	associated	associate	VERB
taxlaw-2826	749	39	with	with	ADP
taxlaw-2826	749	40	another	another	DET
taxlaw-2826	749	41	three	three	NUM
taxlaw-2826	749	42	deaths	death	NOUN
taxlaw-2826	749	43	,	,	PUNCT
taxlaw-2826	749	44	and	and	CCONJ
taxlaw-2826	749	45	every	every	DET
taxlaw-2826	749	46	cheeseburger	cheeseburger	NOUN
taxlaw-2826	749	47	eaten	eaten	NOUN
taxlaw-2826	749	48	was	be	AUX
taxlaw-2826	749	49	associated	associate	VERB
taxlaw-2826	749	50	with	with	ADP
taxlaw-2826	749	51	one	one	NUM
taxlaw-2826	749	52	additional	additional	ADJ
taxlaw-2826	749	53	death	death	NOUN
taxlaw-2826	749	54	.	.	PUNCT
taxlaw-2826	750	1	the	the	DET
taxlaw-2826	750	2	ols	ols	PROPN
taxlaw-2826	750	3	coefficients	coefficient	NOUN
taxlaw-2826	750	4	provide	provide	VERB
taxlaw-2826	750	5	a	a	DET
taxlaw-2826	750	6	best	good	ADJ
taxlaw-2826	750	7	guess	guess	NOUN
taxlaw-2826	750	8	as	as	ADP
taxlaw-2826	750	9	to	to	ADP
taxlaw-2826	750	10	the	the	DET
taxlaw-2826	750	11	relationship	relationship	NOUN
taxlaw-2826	750	12	between	between	ADP
taxlaw-2826	750	13	the	the	DET
taxlaw-2826	750	14	variables	variable	NOUN
taxlaw-2826	750	15	.	.	PUNCT
taxlaw-2826	751	1	the	the	DET
taxlaw-2826	751	2	coefficients	coefficient	NOUN
taxlaw-2826	751	3	themselves	themselves	PRON
taxlaw-2826	751	4	do	do	AUX
taxlaw-2826	751	5	not	not	PART
taxlaw-2826	751	6	tell	tell	VERB
taxlaw-2826	751	7	us	we	PRON
taxlaw-2826	751	8	anything	anything	PRON
taxlaw-2826	751	9	about	about	ADP
taxlaw-2826	751	10	the	the	DET
taxlaw-2826	751	11	certainty	certainty	NOUN
taxlaw-2826	751	12	of	of	ADP
taxlaw-2826	751	13	that	that	DET
taxlaw-2826	751	14	relationship	relationship	NOUN
taxlaw-2826	751	15	or	or	CCONJ
taxlaw-2826	751	16	the	the	DET
taxlaw-2826	751	17	effect	effect	NOUN
taxlaw-2826	751	18	of	of	ADP
taxlaw-2826	751	19	chance	chance	NOUN
taxlaw-2826	751	20	.	.	PUNCT
taxlaw-2826	752	1	to	to	PART
taxlaw-2826	752	2	analyze	analyze	VERB
taxlaw-2826	752	3	whether	whether	SCONJ
taxlaw-2826	752	4	mere	mere	ADJ
taxlaw-2826	752	5	chance	chance	NOUN
taxlaw-2826	752	6	might	might	AUX
taxlaw-2826	752	7	have	have	AUX
taxlaw-2826	752	8	produced	produce	VERB
taxlaw-2826	752	9	the	the	DET
taxlaw-2826	752	10	relationship	relationship	NOUN
taxlaw-2826	752	11	,	,	PUNCT
taxlaw-2826	752	12	we	we	PRON
taxlaw-2826	752	13	turn	turn	VERB
taxlaw-2826	752	14	to	to	ADP
taxlaw-2826	752	15	the	the	DET
taxlaw-2826	752	16	concept	concept	NOUN
taxlaw-2826	752	17	of	of	ADP
taxlaw-2826	752	18	statistical	statistical	ADJ
taxlaw-2826	752	19	significance	significance	NOUN
taxlaw-2826	752	20	.	.	PUNCT
taxlaw-2826	753	1	if	if	SCONJ
taxlaw-2826	753	2	a	a	DET
taxlaw-2826	753	3	coefficient	coefficient	NOUN
taxlaw-2826	753	4	is	be	AUX
taxlaw-2826	753	5	statistically	statistically	ADV
taxlaw-2826	753	6	significant	significant	ADJ
taxlaw-2826	753	7	,	,	PUNCT
taxlaw-2826	753	8	then	then	ADV
taxlaw-2826	753	9	it	it	PRON
taxlaw-2826	753	10	is	be	AUX
taxlaw-2826	753	11	unlikely	unlikely	ADJ
taxlaw-2826	753	12	that	that	SCONJ
taxlaw-2826	753	13	there	there	PRON
taxlaw-2826	753	14	is	be	VERB
taxlaw-2826	753	15	no	no	DET
taxlaw-2826	753	16	actual	actual	ADJ
taxlaw-2826	753	17	relationship	relationship	NOUN
taxlaw-2826	753	18	between	between	ADP
taxlaw-2826	753	19	the	the	DET
taxlaw-2826	753	20	variables	variable	NOUN
taxlaw-2826	753	21	.	.	PUNCT
taxlaw-2826	754	1	returning	return	VERB
taxlaw-2826	754	2	to	to	ADP
taxlaw-2826	754	3	the	the	DET
taxlaw-2826	754	4	smoking	smoking	NOUN
taxlaw-2826	754	5	example	example	NOUN
taxlaw-2826	754	6	,	,	PUNCT
taxlaw-2826	754	7	if	if	SCONJ
taxlaw-2826	754	8	the	the	DET
taxlaw-2826	754	9	coefficient	coefficient	NOUN
taxlaw-2826	754	10	of	of	ADP
taxlaw-2826	754	11	3	3	NUM
taxlaw-2826	754	12	is	be	AUX
taxlaw-2826	754	13	statistically	statistically	ADV
taxlaw-2826	754	14	significant	significant	ADJ
taxlaw-2826	754	15	,	,	PUNCT
taxlaw-2826	754	16	the	the	DET
taxlaw-2826	754	17	likelihood	likelihood	NOUN
taxlaw-2826	754	18	is	be	AUX
taxlaw-2826	754	19	small	small	ADJ
taxlaw-2826	754	20	that	that	SCONJ
taxlaw-2826	754	21	mere	mere	ADJ
taxlaw-2826	754	22	chance	chance	NOUN
taxlaw-2826	754	23	produced	produce	VERB
taxlaw-2826	754	24	that	that	DET
taxlaw-2826	754	25	value	value	NOUN
taxlaw-2826	754	26	.	.	PUNCT
taxlaw-2826	755	1	in	in	ADP
taxlaw-2826	755	2	the	the	DET
taxlaw-2826	755	3	tables	table	NOUN
taxlaw-2826	755	4	i	i	PRON
taxlaw-2826	755	5	present	present	VERB
taxlaw-2826	755	6	,	,	PUNCT
taxlaw-2826	755	7	asterisks	asterisk	NOUN
taxlaw-2826	755	8	denote	denote	VERB
taxlaw-2826	755	9	statistically	statistically	ADV
taxlaw-2826	755	10	significant	significant	ADJ
taxlaw-2826	755	11	coefficients	coefficient	NOUN
taxlaw-2826	755	12	.	.	PUNCT
taxlaw-2826	756	1	in	in	ADP
taxlaw-2826	756	2	this	this	DET
taxlaw-2826	756	3	study	study	NOUN
taxlaw-2826	756	4	,	,	PUNCT
taxlaw-2826	756	5	i	i	PRON
taxlaw-2826	756	6	used	use	VERB
taxlaw-2826	756	7	ols	ol	NOUN
taxlaw-2826	756	8	models	model	NOUN
taxlaw-2826	756	9	to	to	PART
taxlaw-2826	756	10	determine	determine	VERB
taxlaw-2826	756	11	which	which	DET
taxlaw-2826	756	12	hospital	hospital	NOUN
taxlaw-2826	756	13	and	and	CCONJ
taxlaw-2826	756	14	community	community	NOUN
taxlaw-2826	756	15	characteristics	characteristic	NOUN
taxlaw-2826	756	16	(	(	PUNCT
taxlaw-2826	756	17	the	the	DET
taxlaw-2826	756	18	independent	independent	ADJ
taxlaw-2826	756	19	variables	variable	NOUN
taxlaw-2826	756	20	)	)	PUNCT
taxlaw-2826	756	21	were	be	AUX
taxlaw-2826	756	22	associated	associate	VERB
taxlaw-2826	756	23	with	with	ADP
taxlaw-2826	756	24	which	which	DET
taxlaw-2826	756	25	levels	level	NOUN
taxlaw-2826	756	26	of	of	ADP
taxlaw-2826	756	27	community	community	NOUN
taxlaw-2826	756	28	building	building	NOUN
taxlaw-2826	756	29	and	and	CCONJ
taxlaw-2826	756	30	community	community	NOUN
taxlaw-2826	756	31	benefit	benefit	NOUN
taxlaw-2826	756	32	activities	activity	NOUN
taxlaw-2826	756	33	(	(	PUNCT
taxlaw-2826	756	34	the	the	DET
taxlaw-2826	756	35	dependent	dependent	ADJ
taxlaw-2826	756	36	variables	variable	NOUN
taxlaw-2826	756	37	)	)	PUNCT
taxlaw-2826	756	38	.	.	PUNCT
taxlaw-2826	757	1	next	next	ADV
taxlaw-2826	757	2	,	,	PUNCT
taxlaw-2826	757	3	i	i	PRON
taxlaw-2826	757	4	examined	examine	VERB
taxlaw-2826	757	5	hospitals	hospital	NOUN
taxlaw-2826	757	6	’	'	PUNCT
taxlaw-2826	757	7	current	current	ADJ
taxlaw-2826	757	8	financial	financial	ADJ
taxlaw-2826	757	9	policies	policy	NOUN
taxlaw-2826	757	10	using	use	VERB
taxlaw-2826	757	11	descriptive	descriptive	ADJ
taxlaw-2826	757	12	statistics	statistic	NOUN
taxlaw-2826	757	13	and	and	CCONJ
taxlaw-2826	757	14	a	a	DET
taxlaw-2826	757	15	technique	technique	NOUN
taxlaw-2826	757	16	called	call	VERB
taxlaw-2826	757	17	principal	principal	ADJ
taxlaw-2826	757	18	components	component	NOUN
taxlaw-2826	757	19	analysis	analysis	NOUN
taxlaw-2826	757	20	,	,	PUNCT
taxlaw-2826	757	21	followed	follow	VERB
taxlaw-2826	757	22	by	by	ADP
taxlaw-2826	757	23	a	a	DET
taxlaw-2826	757	24	series	series	NOUN
taxlaw-2826	757	25	of	of	ADP
taxlaw-2826	757	26	additional	additional	ADJ
taxlaw-2826	757	27	ols	ol	NOUN
taxlaw-2826	757	28	models	model	NOUN
taxlaw-2826	757	29	to	to	PART
taxlaw-2826	757	30	determine	determine	VERB
taxlaw-2826	757	31	which	which	DET
taxlaw-2826	757	32	hospital	hospital	NOUN
taxlaw-2826	757	33	and	and	CCONJ
taxlaw-2826	757	34	community	community	NOUN
taxlaw-2826	757	35	characteristics	characteristic	NOUN
taxlaw-2826	757	36	(	(	PUNCT
taxlaw-2826	757	37	the	the	DET
taxlaw-2826	757	38	independent	independent	ADJ
taxlaw-2826	757	39	variables	variable	NOUN
taxlaw-2826	757	40	)	)	PUNCT
taxlaw-2826	757	41	were	be	AUX
taxlaw-2826	757	42	driving	drive	VERB
taxlaw-2826	757	43	variations	variation	NOUN
taxlaw-2826	757	44	in	in	ADP
taxlaw-2826	757	45	debt	debt	NOUN
taxlaw-2826	757	46	collection	collection	NOUN
taxlaw-2826	757	47	policies	policy	NOUN
taxlaw-2826	757	48	(	(	PUNCT
taxlaw-2826	757	49	the	the	DET
taxlaw-2826	757	50	dependent	dependent	ADJ
taxlaw-2826	757	51	variables	variable	NOUN
taxlaw-2826	757	52	)	)	PUNCT
taxlaw-2826	757	53	.	.	PUNCT
taxlaw-2826	758	1	the	the	DET
taxlaw-2826	758	2	results	result	NOUN
taxlaw-2826	758	3	of	of	ADP
taxlaw-2826	758	4	these	these	DET
taxlaw-2826	758	5	models	model	NOUN
taxlaw-2826	758	6	are	be	AUX
taxlaw-2826	758	7	described	describe	VERB
taxlaw-2826	758	8	in	in	ADP
taxlaw-2826	758	9	part	part	NOUN
taxlaw-2826	758	10	iv	iv	ADP
taxlaw-2826	758	11	below	below	ADV
taxlaw-2826	758	12	.	.	PUNCT
taxlaw-2826	759	1	iv	iv	X
taxlaw-2826	759	2	.	.	PUNCT
taxlaw-2826	759	3	results	result	NOUN
taxlaw-2826	759	4	to	to	PART
taxlaw-2826	759	5	begin	begin	VERB
taxlaw-2826	759	6	with	with	ADP
taxlaw-2826	759	7	the	the	DET
taxlaw-2826	759	8	central	central	ADJ
taxlaw-2826	759	9	question	question	NOUN
taxlaw-2826	759	10	,	,	PUNCT
taxlaw-2826	759	11	i	i	PRON
taxlaw-2826	759	12	examined	examine	VERB
taxlaw-2826	759	13	the	the	DET
taxlaw-2826	759	14	total	total	ADJ
taxlaw-2826	759	15	community	community	NOUN
taxlaw-2826	759	16	benefit	benefit	NOUN
taxlaw-2826	759	17	provided	provide	VERB
taxlaw-2826	759	18	by	by	ADP
taxlaw-2826	759	19	each	each	DET
taxlaw-2826	759	20	hospital	hospital	NOUN
taxlaw-2826	759	21	.	.	PUNCT
taxlaw-2826	760	1	the	the	DET
taxlaw-2826	760	2	results	result	NOUN
taxlaw-2826	760	3	are	be	AUX
taxlaw-2826	760	4	shown	show	VERB
taxlaw-2826	760	5	in	in	ADP
taxlaw-2826	760	6	the	the	DET
taxlaw-2826	760	7	histogram	histogram	NOUN
taxlaw-2826	760	8	in	in	ADP
taxlaw-2826	760	9	figure	figure	NOUN
taxlaw-2826	760	10	1	1	NUM
taxlaw-2826	760	11	.	.	NUM
taxlaw-2826	760	12	2014	2014	NUM
taxlaw-2826	760	13	]	]	PUNCT
taxlaw-2826	760	14	tax	tax	NOUN
taxlaw-2826	760	15	-	-	PUNCT
taxlaw-2826	760	16	exempt	exempt	ADJ
taxlaw-2826	760	17	hospitals	hospital	NOUN
taxlaw-2826	760	18	and	and	CCONJ
taxlaw-2826	760	19	their	their	PRON
taxlaw-2826	760	20	communities	community	NOUN
taxlaw-2826	760	21	59	59	NUM
taxlaw-2826	760	22	figure	figure	NOUN
taxlaw-2826	760	23	1	1	NUM
taxlaw-2826	760	24	:	:	PUNCT
taxlaw-2826	760	25	community	community	NOUN
taxlaw-2826	760	26	benefit	benefit	NOUN
taxlaw-2826	760	27	spending	spending	NOUN
taxlaw-2826	760	28	totals	total	NOUN
taxlaw-2826	760	29	by	by	ADP
taxlaw-2826	760	30	frequency	frequency	NOUN
taxlaw-2826	760	31	this	this	DET
taxlaw-2826	760	32	histogram	histogram	NOUN
taxlaw-2826	760	33	shows	show	VERB
taxlaw-2826	760	34	substantial	substantial	ADJ
taxlaw-2826	760	35	variation	variation	NOUN
taxlaw-2826	760	36	in	in	ADP
taxlaw-2826	760	37	the	the	DET
taxlaw-2826	760	38	amount	amount	NOUN
taxlaw-2826	760	39	of	of	ADP
taxlaw-2826	760	40	total	total	ADJ
taxlaw-2826	760	41	community	community	NOUN
taxlaw-2826	760	42	benefit	benefit	NOUN
taxlaw-2826	760	43	(	(	PUNCT
taxlaw-2826	760	44	schedule	schedule	NOUN
taxlaw-2826	760	45	h	h	NOUN
taxlaw-2826	760	46	,	,	PUNCT
taxlaw-2826	760	47	part	part	NOUN
taxlaw-2826	760	48	i	i	NOUN
taxlaw-2826	760	49	,	,	PUNCT
taxlaw-2826	760	50	line	line	NOUN
taxlaw-2826	760	51	7(k)(f	7(k)(f	NUM
taxlaw-2826	760	52	)	)	PUNCT
taxlaw-2826	760	53	)	)	PUNCT
taxlaw-2826	760	54	that	that	SCONJ
taxlaw-2826	760	55	tax	tax	NOUN
taxlaw-2826	760	56	-	-	PUNCT
taxlaw-2826	760	57	exempt	exempt	ADJ
taxlaw-2826	760	58	hospitals	hospital	NOUN
taxlaw-2826	760	59	provide	provide	VERB
taxlaw-2826	760	60	,	,	PUNCT
taxlaw-2826	760	61	ranging	range	VERB
taxlaw-2826	760	62	from	from	ADP
taxlaw-2826	760	63	0	0	NUM
taxlaw-2826	760	64	%	%	NOUN
taxlaw-2826	760	65	to	to	PART
taxlaw-2826	760	66	100	100	NUM
taxlaw-2826	760	67	%	%	NOUN
taxlaw-2826	760	68	of	of	ADP
taxlaw-2826	760	69	total	total	ADJ
taxlaw-2826	760	70	expenses	expense	NOUN
taxlaw-2826	760	71	.	.	PUNCT
taxlaw-2826	761	1	however	however	ADV
taxlaw-2826	761	2	,	,	PUNCT
taxlaw-2826	761	3	most	most	ADJ
taxlaw-2826	761	4	hospitals	hospital	NOUN
taxlaw-2826	761	5	spend	spend	VERB
taxlaw-2826	761	6	between	between	ADP
taxlaw-2826	761	7	5	5	NUM
taxlaw-2826	761	8	%	%	NOUN
taxlaw-2826	761	9	and	and	CCONJ
taxlaw-2826	761	10	10	10	NUM
taxlaw-2826	761	11	%	%	NOUN
taxlaw-2826	761	12	of	of	ADP
taxlaw-2826	761	13	total	total	ADJ
taxlaw-2826	761	14	expenses	expense	NOUN
taxlaw-2826	761	15	on	on	ADP
taxlaw-2826	761	16	community	community	NOUN
taxlaw-2826	761	17	benefits	benefit	NOUN
taxlaw-2826	761	18	.	.	PUNCT
taxlaw-2826	762	1	as	as	SCONJ
taxlaw-2826	762	2	described	describe	VERB
taxlaw-2826	762	3	above	above	ADV
taxlaw-2826	762	4	,	,	PUNCT
taxlaw-2826	762	5	these	these	DET
taxlaw-2826	762	6	totals	total	NOUN
taxlaw-2826	762	7	include	include	VERB
taxlaw-2826	762	8	charity	charity	NOUN
taxlaw-2826	762	9	care	care	NOUN
taxlaw-2826	762	10	costs	cost	NOUN
taxlaw-2826	762	11	(	(	PUNCT
taxlaw-2826	762	12	the	the	DET
taxlaw-2826	762	13	costs	cost	NOUN
taxlaw-2826	762	14	of	of	ADP
taxlaw-2826	762	15	free	free	ADJ
taxlaw-2826	762	16	and	and	CCONJ
taxlaw-2826	762	17	uncompensated	uncompensated	ADJ
taxlaw-2826	762	18	care	care	NOUN
taxlaw-2826	762	19	)	)	PUNCT
taxlaw-2826	762	20	along	along	ADP
taxlaw-2826	762	21	with	with	ADP
taxlaw-2826	762	22	the	the	DET
taxlaw-2826	762	23	costs	cost	NOUN
taxlaw-2826	762	24	of	of	ADP
taxlaw-2826	762	25	direct	direct	ADJ
taxlaw-2826	762	26	community	community	NOUN
taxlaw-2826	762	27	health	health	NOUN
taxlaw-2826	762	28	interventions	intervention	NOUN
taxlaw-2826	762	29	,	,	PUNCT
taxlaw-2826	762	30	health	health	NOUN
taxlaw-2826	762	31	professions	profession	NOUN
taxlaw-2826	762	32	education	education	NOUN
taxlaw-2826	762	33	,	,	PUNCT
taxlaw-2826	762	34	and	and	CCONJ
taxlaw-2826	762	35	medical	medical	ADJ
taxlaw-2826	762	36	research	research	NOUN
taxlaw-2826	762	37	.	.	PUNCT
taxlaw-2826	763	1	they	they	PRON
taxlaw-2826	763	2	do	do	AUX
taxlaw-2826	763	3	not	not	PART
taxlaw-2826	763	4	include	include	VERB
taxlaw-2826	763	5	bad	bad	ADJ
taxlaw-2826	763	6	debt	debt	NOUN
taxlaw-2826	763	7	or	or	CCONJ
taxlaw-2826	763	8	any	any	PRON
taxlaw-2826	763	9	of	of	ADP
taxlaw-2826	763	10	the	the	DET
taxlaw-2826	763	11	community	community	NOUN
taxlaw-2826	763	12	building	building	NOUN
taxlaw-2826	763	13	activities	activity	NOUN
taxlaw-2826	763	14	.	.	PUNCT
taxlaw-2826	764	1	next	next	ADV
taxlaw-2826	764	2	,	,	PUNCT
taxlaw-2826	764	3	i	i	PRON
taxlaw-2826	764	4	performed	perform	VERB
taxlaw-2826	764	5	the	the	DET
taxlaw-2826	764	6	same	same	ADJ
taxlaw-2826	764	7	analysis	analysis	NOUN
taxlaw-2826	764	8	on	on	ADP
taxlaw-2826	764	9	total	total	ADJ
taxlaw-2826	764	10	community	community	NOUN
taxlaw-2826	764	11	building	building	NOUN
taxlaw-2826	764	12	activities	activity	NOUN
taxlaw-2826	764	13	.	.	PUNCT
taxlaw-2826	765	1	the	the	DET
taxlaw-2826	765	2	results	result	NOUN
taxlaw-2826	765	3	are	be	AUX
taxlaw-2826	765	4	shown	show	VERB
taxlaw-2826	765	5	in	in	ADP
taxlaw-2826	765	6	figure	figure	NOUN
taxlaw-2826	765	7	2	2	NUM
taxlaw-2826	765	8	.	.	PUNCT
taxlaw-2826	765	9	figure	figure	NOUN
taxlaw-2826	765	10	2	2	NUM
taxlaw-2826	765	11	:	:	PUNCT
taxlaw-2826	765	12	community	community	NOUN
taxlaw-2826	765	13	building	building	NOUN
taxlaw-2826	765	14	spending	spending	NOUN
taxlaw-2826	765	15	totals	total	NOUN
taxlaw-2826	765	16	by	by	ADP
taxlaw-2826	765	17	frequency	frequency	NOUN
taxlaw-2826	765	18	this	this	DET
taxlaw-2826	765	19	histogram	histogram	NOUN
taxlaw-2826	765	20	shows	show	VERB
taxlaw-2826	765	21	the	the	DET
taxlaw-2826	765	22	variation	variation	NOUN
taxlaw-2826	765	23	in	in	ADP
taxlaw-2826	765	24	the	the	DET
taxlaw-2826	765	25	amount	amount	NOUN
taxlaw-2826	765	26	of	of	ADP
taxlaw-2826	765	27	total	total	ADJ
taxlaw-2826	765	28	community	community	NOUN
taxlaw-2826	765	29	building	building	NOUN
taxlaw-2826	765	30	costs	cost	NOUN
taxlaw-2826	765	31	(	(	PUNCT
taxlaw-2826	765	32	schedule	schedule	NOUN
taxlaw-2826	765	33	h	h	NOUN
taxlaw-2826	765	34	,	,	PUNCT
taxlaw-2826	765	35	part	part	PROPN
taxlaw-2826	765	36	ii	ii	PROPN
taxlaw-2826	765	37	,	,	PUNCT
taxlaw-2826	765	38	line	line	NOUN
taxlaw-2826	765	39	10(f	10(f	NUM
taxlaw-2826	765	40	)	)	PUNCT
taxlaw-2826	765	41	)	)	PUNCT
taxlaw-2826	765	42	provided	provide	VERB
taxlaw-2826	765	43	by	by	ADP
taxlaw-2826	765	44	tax	tax	NOUN
taxlaw-2826	765	45	-	-	PUNCT
taxlaw-2826	765	46	exempt	exempt	ADJ
taxlaw-2826	765	47	hospitals	hospital	NOUN
taxlaw-2826	765	48	.	.	PUNCT
taxlaw-2826	766	1	this	this	DET
taxlaw-2826	766	2	histogram	histogram	NOUN
taxlaw-2826	766	3	makes	make	VERB
taxlaw-2826	766	4	evident	evident	ADJ
taxlaw-2826	766	5	how	how	SCONJ
taxlaw-2826	766	6	much	much	ADJ
taxlaw-2826	766	7	less	less	ADJ
taxlaw-2826	766	8	hospitals	hospital	NOUN
taxlaw-2826	766	9	spend	spend	VERB
taxlaw-2826	766	10	on	on	ADP
taxlaw-2826	766	11	community	community	NOUN
taxlaw-2826	766	12	building	building	NOUN
taxlaw-2826	766	13	than	than	ADP
taxlaw-2826	766	14	on	on	ADP
taxlaw-2826	766	15	community	community	NOUN
taxlaw-2826	766	16	benefit	benefit	NOUN
taxlaw-2826	766	17	.	.	PUNCT
taxlaw-2826	767	1	even	even	ADV
taxlaw-2826	767	2	though	though	SCONJ
taxlaw-2826	767	3	the	the	DET
taxlaw-2826	767	4	community	community	NOUN
taxlaw-2826	767	5	building	building	NOUN
taxlaw-2826	767	6	totals	total	NOUN
taxlaw-2826	767	7	include	include	VERB
taxlaw-2826	767	8	a	a	DET
taxlaw-2826	767	9	number	number	NOUN
taxlaw-2826	767	10	of	of	ADP
taxlaw-2826	767	11	different	different	ADJ
taxlaw-2826	767	12	activities	activity	NOUN
taxlaw-2826	767	13	,	,	PUNCT
taxlaw-2826	767	14	most	most	ADJ
taxlaw-2826	767	15	hospitals	hospital	NOUN
taxlaw-2826	767	16	spend	spend	VERB
taxlaw-2826	767	17	between	between	ADP
taxlaw-2826	767	18	0	0	NUM
taxlaw-2826	767	19	%	%	NOUN
taxlaw-2826	767	20	and	and	CCONJ
taxlaw-2826	767	21	1	1	NUM
taxlaw-2826	767	22	%	%	NOUN
taxlaw-2826	767	23	of	of	ADP
taxlaw-2826	767	24	total	total	ADJ
taxlaw-2826	767	25	expenses	expense	NOUN
taxlaw-2826	767	26	on	on	ADP
taxlaw-2826	767	27	community	community	NOUN
taxlaw-2826	767	28	building	building	NOUN
taxlaw-2826	767	29	,	,	PUNCT
taxlaw-2826	767	30	with	with	ADP
taxlaw-2826	767	31	the	the	DET
taxlaw-2826	767	32	vast	vast	ADJ
taxlaw-2826	767	33	majority	majority	NOUN
taxlaw-2826	767	34	spending	spend	VERB
taxlaw-2826	767	35	less	less	ADJ
taxlaw-2826	767	36	than	than	ADP
taxlaw-2826	767	37	0.1	0.1	NUM
taxlaw-2826	767	38	%	%	NOUN
taxlaw-2826	767	39	.	.	PUNCT
taxlaw-2826	768	1	percent	percent	NOUN
taxlaw-2826	768	2	of	of	ADP
taxlaw-2826	768	3	total	total	ADJ
taxlaw-2826	768	4	expenses	expense	NOUN
taxlaw-2826	768	5	f	f	PROPN
taxlaw-2826	768	6	re	re	ADJ
taxlaw-2826	768	7	q	q	X
taxlaw-2826	768	8	u	u	X
taxlaw-2826	768	9	e	e	X
taxlaw-2826	768	10	n	n	PROPN
taxlaw-2826	768	11	c	c	PROPN
taxlaw-2826	768	12	y	y	PROPN
taxlaw-2826	768	13	0	0	NUM
taxlaw-2826	768	14	5	5	NUM
taxlaw-2826	768	15	0	0	NUM
taxlaw-2826	768	16	0	0	NUM
taxlaw-2826	768	17	1	1	NUM
taxlaw-2826	768	18	0	0	NUM
taxlaw-2826	768	19	0	0	NUM
taxlaw-2826	768	20	0	0	NUM
taxlaw-2826	768	21	1	1	NUM
taxlaw-2826	768	22	5	5	NUM
taxlaw-2826	768	23	0	0	NUM
taxlaw-2826	768	24	0	0	NUM
taxlaw-2826	768	25	0	0	NUM
taxlaw-2826	768	26	%	%	NOUN
taxlaw-2826	768	27	1	1	NUM
taxlaw-2826	768	28	%	%	NOUN
taxlaw-2826	768	29	2	2	NUM
taxlaw-2826	768	30	%	%	NOUN
taxlaw-2826	768	31	3	3	NUM
taxlaw-2826	768	32	%	%	NOUN
taxlaw-2826	768	33	4	4	NUM
taxlaw-2826	768	34	%	%	NOUN
taxlaw-2826	768	35	5	5	NUM
taxlaw-2826	768	36	%	%	NOUN
taxlaw-2826	768	37	6	6	NUM
taxlaw-2826	768	38	%	%	NOUN
taxlaw-2826	768	39	7	7	NUM
taxlaw-2826	768	40	%	%	NOUN
taxlaw-2826	768	41	8	8	NUM
taxlaw-2826	768	42	%	%	NOUN
taxlaw-2826	768	43	9	9	NUM
taxlaw-2826	768	44	%	%	NOUN
taxlaw-2826	768	45	10	10	NUM
taxlaw-2826	768	46	%	%	NOUN
taxlaw-2826	768	47	percent	percent	NOUN
taxlaw-2826	768	48	of	of	ADP
taxlaw-2826	768	49	total	total	ADJ
taxlaw-2826	768	50	expenses	expense	NOUN
taxlaw-2826	768	51	f	f	PROPN
taxlaw-2826	768	52	re	re	ADJ
taxlaw-2826	768	53	q	q	X
taxlaw-2826	768	54	u	u	X
taxlaw-2826	768	55	e	e	X
taxlaw-2826	768	56	n	n	PROPN
taxlaw-2826	768	57	c	c	PROPN
taxlaw-2826	768	58	y	y	PROPN
taxlaw-2826	768	59	0	0	NUM
taxlaw-2826	768	60	5	5	NUM
taxlaw-2826	768	61	0	0	NUM
taxlaw-2826	768	62	1	1	NUM
taxlaw-2826	768	63	0	0	NUM
taxlaw-2826	768	64	0	0	NUM
taxlaw-2826	768	65	1	1	NUM
taxlaw-2826	768	66	5	5	NUM
taxlaw-2826	768	67	0	0	NUM
taxlaw-2826	768	68	2	2	NUM
taxlaw-2826	768	69	0	0	NUM
taxlaw-2826	768	70	0	0	NUM
taxlaw-2826	768	71	0	0	NUM
taxlaw-2826	768	72	%	%	NOUN
taxlaw-2826	768	73	10	10	NUM
taxlaw-2826	768	74	%	%	NOUN
taxlaw-2826	768	75	20	20	NUM
taxlaw-2826	768	76	%	%	NOUN
taxlaw-2826	768	77	30	30	NUM
taxlaw-2826	768	78	%	%	NOUN
taxlaw-2826	768	79	40	40	NUM
taxlaw-2826	768	80	%	%	NOUN
taxlaw-2826	768	81	50	50	NUM
taxlaw-2826	768	82	%	%	NOUN
taxlaw-2826	768	83	60	60	NUM
taxlaw-2826	768	84	%	%	NOUN
taxlaw-2826	768	85	70	70	NUM
taxlaw-2826	768	86	%	%	NOUN
taxlaw-2826	768	87	80	80	NUM
taxlaw-2826	768	88	%	%	NOUN
taxlaw-2826	768	89	90	90	NUM
taxlaw-2826	768	90	%	%	NOUN
taxlaw-2826	768	91	100	100	NUM
taxlaw-2826	768	92	%	%	NOUN
taxlaw-2826	768	93	60	60	NUM
taxlaw-2826	768	94	columbia	columbia	PROPN
taxlaw-2826	768	95	journal	journal	NOUN
taxlaw-2826	768	96	of	of	ADP
taxlaw-2826	768	97	tax	tax	NOUN
taxlaw-2826	768	98	law	law	NOUN
taxlaw-2826	769	1	[	[	X
taxlaw-2826	769	2	vol.6:33	vol.6:33	ADJ
taxlaw-2826	769	3	the	the	DET
taxlaw-2826	769	4	data	datum	NOUN
taxlaw-2826	769	5	in	in	ADP
taxlaw-2826	769	6	figures	figure	NOUN
taxlaw-2826	769	7	1	1	NUM
taxlaw-2826	769	8	and	and	CCONJ
taxlaw-2826	769	9	2	2	NUM
taxlaw-2826	769	10	raise	raise	VERB
taxlaw-2826	769	11	the	the	DET
taxlaw-2826	769	12	further	further	ADJ
taxlaw-2826	769	13	question	question	NOUN
taxlaw-2826	769	14	of	of	ADP
taxlaw-2826	769	15	how	how	SCONJ
taxlaw-2826	769	16	spending	spending	NOUN
taxlaw-2826	769	17	in	in	ADP
taxlaw-2826	769	18	these	these	DET
taxlaw-2826	769	19	two	two	NUM
taxlaw-2826	769	20	large	large	ADJ
taxlaw-2826	769	21	categories	category	NOUN
taxlaw-2826	769	22	—	—	PUNCT
taxlaw-2826	769	23	community	community	NOUN
taxlaw-2826	769	24	benefit	benefit	NOUN
taxlaw-2826	769	25	and	and	CCONJ
taxlaw-2826	769	26	community	community	NOUN
taxlaw-2826	769	27	building	building	NOUN
taxlaw-2826	769	28	—	—	PUNCT
taxlaw-2826	769	29	is	be	AUX
taxlaw-2826	769	30	divided	divide	VERB
taxlaw-2826	769	31	among	among	ADP
taxlaw-2826	769	32	different	different	ADJ
taxlaw-2826	769	33	subcategories	subcategorie	NOUN
taxlaw-2826	769	34	of	of	ADP
taxlaw-2826	769	35	spending	spending	NOUN
taxlaw-2826	769	36	.	.	PUNCT
taxlaw-2826	770	1	in	in	ADP
taxlaw-2826	770	2	other	other	ADJ
taxlaw-2826	770	3	words	word	NOUN
taxlaw-2826	770	4	,	,	PUNCT
taxlaw-2826	770	5	what	what	DET
taxlaw-2826	770	6	percentage	percentage	NOUN
taxlaw-2826	770	7	of	of	ADP
taxlaw-2826	770	8	hospital	hospital	NOUN
taxlaw-2826	770	9	spending	spending	NOUN
taxlaw-2826	770	10	goes	go	VERB
taxlaw-2826	770	11	toward	toward	ADP
taxlaw-2826	770	12	each	each	PRON
taxlaw-2826	770	13	of	of	ADP
taxlaw-2826	770	14	the	the	DET
taxlaw-2826	770	15	activities	activity	NOUN
taxlaw-2826	770	16	in	in	ADP
taxlaw-2826	770	17	the	the	DET
taxlaw-2826	770	18	larger	large	ADJ
taxlaw-2826	770	19	categories	category	NOUN
taxlaw-2826	770	20	?	?	PUNCT
taxlaw-2826	771	1	table	table	NOUN
taxlaw-2826	771	2	1	1	NUM
taxlaw-2826	771	3	:	:	PUNCT
taxlaw-2826	771	4	breakdown	breakdown	NOUN
taxlaw-2826	771	5	of	of	ADP
taxlaw-2826	771	6	community	community	NOUN
taxlaw-2826	771	7	benefit	benefit	NOUN
taxlaw-2826	771	8	and	and	CCONJ
taxlaw-2826	771	9	community	community	NOUN
taxlaw-2826	771	10	building	building	NOUN
taxlaw-2826	771	11	spending	spending	NOUN
taxlaw-2826	771	12	statistic	statistic	NOUN
taxlaw-2826	771	13	mean	mean	PROPN
taxlaw-2826	771	14	st	st	PROPN
taxlaw-2826	771	15	.	.	PROPN
taxlaw-2826	771	16	dev	dev	PROPN
taxlaw-2826	771	17	.	.	PUNCT
taxlaw-2826	772	1	min	min	PROPN
taxlaw-2826	772	2	median	median	PROPN
taxlaw-2826	772	3	max	max	PROPN
taxlaw-2826	772	4	uncompensated	uncompensate	VERB
taxlaw-2826	772	5	care	care	NOUN
taxlaw-2826	772	6	2.58	2.58	NUM
taxlaw-2826	772	7	%	%	NOUN
taxlaw-2826	772	8	4.83	4.83	NUM
taxlaw-2826	772	9	%	%	NOUN
taxlaw-2826	772	10	0.00	0.00	NUM
taxlaw-2826	772	11	%	%	NOUN
taxlaw-2826	772	12	1.77	1.77	NUM
taxlaw-2826	772	13	%	%	NOUN
taxlaw-2826	772	14	100.00	100.00	NUM
taxlaw-2826	772	15	%	%	NOUN
taxlaw-2826	772	16	medicaid	medicaid	NOUN
taxlaw-2826	772	17	costs	cost	VERB
taxlaw-2826	772	18	3.29	3.29	NUM
taxlaw-2826	772	19	%	%	NOUN
taxlaw-2826	772	20	3.68	3.68	NUM
taxlaw-2826	772	21	%	%	NOUN
taxlaw-2826	772	22	0.00	0.00	NUM
taxlaw-2826	772	23	%	%	NOUN
taxlaw-2826	772	24	2.55	2.55	NUM
taxlaw-2826	772	25	%	%	NOUN
taxlaw-2826	772	26	61.58	61.58	NUM
taxlaw-2826	772	27	%	%	NOUN
taxlaw-2826	772	28	costs	cost	NOUN
taxlaw-2826	772	29	of	of	ADP
taxlaw-2826	772	30	other	other	ADJ
taxlaw-2826	772	31	gov	gov	PROPN
taxlaw-2826	772	32	.	.	PROPN
taxlaw-2826	772	33	program	program	PROPN
taxlaw-2826	772	34	s	s	PART
taxlaw-2826	772	35	0.27	0.27	NUM
taxlaw-2826	772	36	%	%	NOUN
taxlaw-2826	772	37	1.47	1.47	NUM
taxlaw-2826	772	38	%	%	NOUN
taxlaw-2826	772	39	0.00	0.00	NUM
taxlaw-2826	772	40	%	%	NOUN
taxlaw-2826	772	41	0.00	0.00	NUM
taxlaw-2826	772	42	%	%	NOUN
taxlaw-2826	772	43	31.69	31.69	NUM
taxlaw-2826	772	44	%	%	NOUN
taxlaw-2826	772	45	total	total	ADJ
taxlaw-2826	772	46	charity	charity	NOUN
taxlaw-2826	772	47	care	care	VERB
taxlaw-2826	772	48	6.01	6.01	NUM
taxlaw-2826	772	49	%	%	NOUN
taxlaw-2826	772	50	6.33	6.33	NUM
taxlaw-2826	772	51	%	%	NOUN
taxlaw-2826	772	52	0.00	0.00	NUM
taxlaw-2826	772	53	%	%	NOUN
taxlaw-2826	772	54	5.04	5.04	NUM
taxlaw-2826	772	55	%	%	NOUN
taxlaw-2826	772	56	100.00	100.00	NUM
taxlaw-2826	772	57	%	%	NOUN
taxlaw-2826	772	58	community	community	NOUN
taxlaw-2826	772	59	health	health	NOUN
taxlaw-2826	772	60	improvements	improvement	NOUN
taxlaw-2826	772	61	0.40	0.40	NUM
taxlaw-2826	772	62	%	%	NOUN
taxlaw-2826	772	63	1.75	1.75	NUM
taxlaw-2826	772	64	%	%	NOUN
taxlaw-2826	772	65	0.00	0.00	NUM
taxlaw-2826	772	66	%	%	NOUN
taxlaw-2826	772	67	0.15	0.15	NUM
taxlaw-2826	772	68	%	%	NOUN
taxlaw-2826	772	69	76.43	76.43	NUM
taxlaw-2826	772	70	%	%	NOUN
taxlaw-2826	772	71	health	health	NOUN
taxlaw-2826	772	72	professions	profession	NOUN
taxlaw-2826	772	73	education	education	NOUN
taxlaw-2826	772	74	0.61	0.61	NUM
taxlaw-2826	772	75	%	%	NOUN
taxlaw-2826	772	76	1.25	1.25	NUM
taxlaw-2826	772	77	%	%	NOUN
taxlaw-2826	772	78	0.00	0.00	NUM
taxlaw-2826	772	79	%	%	NOUN
taxlaw-2826	772	80	0.07	0.07	NUM
taxlaw-2826	772	81	%	%	NOUN
taxlaw-2826	772	82	10.62	10.62	NUM
taxlaw-2826	772	83	%	%	NOUN
taxlaw-2826	772	84	subsidized	subsidize	VERB
taxlaw-2826	772	85	health	health	NOUN
taxlaw-2826	772	86	services	service	NOUN
taxlaw-2826	772	87	1.16	1.16	NUM
taxlaw-2826	772	88	%	%	NOUN
taxlaw-2826	772	89	2.73	2.73	NUM
taxlaw-2826	772	90	%	%	NOUN
taxlaw-2826	772	91	0.00	0.00	NUM
taxlaw-2826	772	92	%	%	NOUN
taxlaw-2826	772	93	0.00	0.00	NUM
taxlaw-2826	772	94	%	%	NOUN
taxlaw-2826	772	95	42.28	42.28	NUM
taxlaw-2826	772	96	%	%	NOUN
taxlaw-2826	772	97	research	research	NOUN
taxlaw-2826	772	98	0.22	0.22	NUM
taxlaw-2826	772	99	%	%	NOUN
taxlaw-2826	772	100	1.59	1.59	NUM
taxlaw-2826	772	101	%	%	NOUN
taxlaw-2826	772	102	0.00	0.00	NUM
taxlaw-2826	772	103	%	%	NOUN
taxlaw-2826	772	104	0.00	0.00	NUM
taxlaw-2826	772	105	%	%	NOUN
taxlaw-2826	772	106	43.74	43.74	NUM
taxlaw-2826	772	107	%	%	NOUN
taxlaw-2826	772	108	hospital	hospital	NOUN
taxlaw-2826	772	109	contributions	contribution	NOUN
taxlaw-2826	772	110	0.21	0.21	NUM
taxlaw-2826	772	111	%	%	NOUN
taxlaw-2826	772	112	0.96	0.96	NUM
taxlaw-2826	772	113	%	%	NOUN
taxlaw-2826	772	114	0.00	0.00	NUM
taxlaw-2826	772	115	%	%	NOUN
taxlaw-2826	772	116	0.03	0.03	NUM
taxlaw-2826	772	117	%	%	NOUN
taxlaw-2826	772	118	24.17	24.17	NUM
taxlaw-2826	772	119	%	%	NOUN
taxlaw-2826	772	120	total	total	ADJ
taxlaw-2826	772	121	other	other	ADJ
taxlaw-2826	772	122	benefits	benefit	NOUN
taxlaw-2826	772	123	2.60	2.60	NUM
taxlaw-2826	772	124	%	%	NOUN
taxlaw-2826	772	125	4.10	4.10	NUM
taxlaw-2826	772	126	%	%	NOUN
taxlaw-2826	772	127	0.00	0.00	NUM
taxlaw-2826	772	128	%	%	NOUN
taxlaw-2826	772	129	1.23	1.23	NUM
taxlaw-2826	772	130	%	%	NOUN
taxlaw-2826	772	131	76.43	76.43	NUM
taxlaw-2826	772	132	%	%	NOUN
taxlaw-2826	772	133	total	total	ADJ
taxlaw-2826	772	134	community	community	NOUN
taxlaw-2826	772	135	benefits	benefit	VERB
taxlaw-2826	772	136	8.58	8.58	NUM
taxlaw-2826	772	137	%	%	NOUN
taxlaw-2826	772	138	7.48	7.48	NUM
taxlaw-2826	772	139	%	%	NOUN
taxlaw-2826	772	140	0.00	0.00	NUM
taxlaw-2826	772	141	%	%	NOUN
taxlaw-2826	772	142	7.45	7.45	NUM
taxlaw-2826	772	143	%	%	NOUN
taxlaw-2826	772	144	100.00	100.00	NUM
taxlaw-2826	772	145	%	%	NOUN
taxlaw-2826	772	146	physical	physical	ADJ
taxlaw-2826	772	147	improvements	improvement	NOUN
taxlaw-2826	772	148	0.02	0.02	NUM
taxlaw-2826	772	149	%	%	NOUN
taxlaw-2826	772	150	0.27	0.27	NUM
taxlaw-2826	772	151	%	%	NOUN
taxlaw-2826	772	152	0.00	0.00	NUM
taxlaw-2826	772	153	%	%	NOUN
taxlaw-2826	772	154	0.00	0.00	NUM
taxlaw-2826	772	155	%	%	NOUN
taxlaw-2826	772	156	7.70	7.70	NUM
taxlaw-2826	772	157	%	%	NOUN
taxlaw-2826	772	158	economic	economic	ADJ
taxlaw-2826	772	159	development	development	NOUN
taxlaw-2826	772	160	0.01	0.01	NUM
taxlaw-2826	772	161	%	%	NOUN
taxlaw-2826	772	162	0.20	0.20	NUM
taxlaw-2826	772	163	%	%	NOUN
taxlaw-2826	772	164	0.00	0.00	NUM
taxlaw-2826	772	165	%	%	NOUN
taxlaw-2826	772	166	0.00	0.00	NUM
taxlaw-2826	772	167	%	%	NOUN
taxlaw-2826	772	168	7.32	7.32	NUM
taxlaw-2826	772	169	%	%	NOUN
taxlaw-2826	772	170	community	community	NOUN
taxlaw-2826	772	171	support	support	NOUN
taxlaw-2826	772	172	0.03	0.03	NUM
taxlaw-2826	772	173	%	%	NOUN
taxlaw-2826	772	174	0.24	0.24	NUM
taxlaw-2826	772	175	%	%	NOUN
taxlaw-2826	772	176	0.00	0.00	NUM
taxlaw-2826	772	177	%	%	NOUN
taxlaw-2826	772	178	0.00	0.00	NUM
taxlaw-2826	772	179	%	%	NOUN
taxlaw-2826	772	180	10.31	10.31	NUM
taxlaw-2826	772	181	%	%	NOUN
taxlaw-2826	772	182	environmental	environmental	ADJ
taxlaw-2826	772	183	improvements	improvement	NOUN
taxlaw-2826	772	184	0.001	0.001	NUM
taxlaw-2826	772	185	%	%	NOUN
taxlaw-2826	772	186	0.01	0.01	NUM
taxlaw-2826	772	187	%	%	NOUN
taxlaw-2826	772	188	0.00	0.00	NUM
taxlaw-2826	772	189	%	%	NOUN
taxlaw-2826	772	190	0.00	0.00	NUM
taxlaw-2826	772	191	%	%	NOUN
taxlaw-2826	772	192	0.41	0.41	NUM
taxlaw-2826	772	193	%	%	NOUN
taxlaw-2826	772	194	community	community	NOUN
taxlaw-2826	772	195	leadership	leadership	NOUN
taxlaw-2826	772	196	0.002	0.002	NUM
taxlaw-2826	772	197	%	%	NOUN
taxlaw-2826	772	198	0.02	0.02	NUM
taxlaw-2826	772	199	%	%	NOUN
taxlaw-2826	772	200	0.00	0.00	NUM
taxlaw-2826	772	201	%	%	NOUN
taxlaw-2826	772	202	0.00	0.00	NUM
taxlaw-2826	772	203	%	%	NOUN
taxlaw-2826	772	204	0.75	0.75	NUM
taxlaw-2826	772	205	%	%	NOUN
taxlaw-2826	772	206	coalition	coalition	NOUN
taxlaw-2826	772	207	building	building	NOUN
taxlaw-2826	772	208	0.01	0.01	NUM
taxlaw-2826	772	209	%	%	NOUN
taxlaw-2826	772	210	0.11	0.11	NUM
taxlaw-2826	772	211	%	%	NOUN
taxlaw-2826	772	212	0.00	0.00	NUM
taxlaw-2826	772	213	%	%	NOUN
taxlaw-2826	772	214	0.00	0.00	NUM
taxlaw-2826	772	215	%	%	NOUN
taxlaw-2826	772	216	4.72	4.72	NUM
taxlaw-2826	772	217	%	%	NOUN
taxlaw-2826	772	218	community	community	NOUN
taxlaw-2826	772	219	advocacy	advocacy	NOUN
taxlaw-2826	772	220	0.02	0.02	NUM
taxlaw-2826	772	221	%	%	NOUN
taxlaw-2826	772	222	0.16	0.16	NUM
taxlaw-2826	772	223	%	%	NOUN
taxlaw-2826	772	224	0.00	0.00	NUM
taxlaw-2826	772	225	%	%	NOUN
taxlaw-2826	772	226	0.00	0.00	NUM
taxlaw-2826	772	227	%	%	NOUN
taxlaw-2826	772	228	4.54	4.54	NUM
taxlaw-2826	772	229	%	%	NOUN
taxlaw-2826	772	230	workforce	workforce	NOUN
taxlaw-2826	772	231	development	development	NOUN
taxlaw-2826	772	232	0.03	0.03	NUM
taxlaw-2826	772	233	%	%	NOUN
taxlaw-2826	772	234	0.17	0.17	NUM
taxlaw-2826	772	235	%	%	NOUN
taxlaw-2826	772	236	0.00	0.00	NUM
taxlaw-2826	772	237	%	%	NOUN
taxlaw-2826	772	238	0.00	0.00	NUM
taxlaw-2826	772	239	%	%	NOUN
taxlaw-2826	772	240	4.18	4.18	NUM
taxlaw-2826	772	241	%	%	NOUN
taxlaw-2826	772	242	total	total	ADJ
taxlaw-2826	772	243	community	community	NOUN
taxlaw-2826	772	244	building	build	VERB
taxlaw-2826	772	245	0.11	0.11	NUM
taxlaw-2826	772	246	%	%	NOUN
taxlaw-2826	772	247	0.48	0.48	NUM
taxlaw-2826	772	248	%	%	NOUN
taxlaw-2826	772	249	0.00	0.00	NUM
taxlaw-2826	772	250	%	%	NOUN
taxlaw-2826	772	251	0.002	0.002	NUM
taxlaw-2826	772	252	%	%	NOUN
taxlaw-2826	772	253	10.31	10.31	NUM
taxlaw-2826	772	254	%	%	NOUN
taxlaw-2826	772	255	2014	2014	NUM
taxlaw-2826	772	256	]	]	PUNCT
taxlaw-2826	772	257	tax	tax	NOUN
taxlaw-2826	772	258	-	-	PUNCT
taxlaw-2826	772	259	exempt	exempt	ADJ
taxlaw-2826	772	260	hospitals	hospital	NOUN
taxlaw-2826	772	261	and	and	CCONJ
taxlaw-2826	772	262	their	their	PRON
taxlaw-2826	772	263	communities	community	NOUN
taxlaw-2826	772	264	61	61	NUM
taxlaw-2826	772	265	table	table	NOUN
taxlaw-2826	772	266	1	1	NUM
taxlaw-2826	772	267	presents	present	VERB
taxlaw-2826	772	268	the	the	DET
taxlaw-2826	772	269	means	mean	NOUN
taxlaw-2826	772	270	,	,	PUNCT
taxlaw-2826	772	271	standard	standard	ADJ
taxlaw-2826	772	272	deviations	deviation	NOUN
taxlaw-2826	772	273	,	,	PUNCT
taxlaw-2826	772	274	medians	median	NOUN
taxlaw-2826	772	275	,	,	PUNCT
taxlaw-2826	772	276	minimum	minimum	ADJ
taxlaw-2826	772	277	values	value	NOUN
taxlaw-2826	772	278	,	,	PUNCT
taxlaw-2826	772	279	and	and	CCONJ
taxlaw-2826	772	280	maximum	maximum	ADJ
taxlaw-2826	772	281	values	value	NOUN
taxlaw-2826	772	282	for	for	ADP
taxlaw-2826	772	283	each	each	PRON
taxlaw-2826	772	284	of	of	ADP
taxlaw-2826	772	285	the	the	DET
taxlaw-2826	772	286	community	community	NOUN
taxlaw-2826	772	287	benefit	benefit	NOUN
taxlaw-2826	772	288	and	and	CCONJ
taxlaw-2826	772	289	community	community	NOUN
taxlaw-2826	772	290	building	building	NOUN
taxlaw-2826	772	291	variables	variable	NOUN
taxlaw-2826	772	292	.	.	PUNCT
taxlaw-2826	773	1	as	as	SCONJ
taxlaw-2826	773	2	was	be	AUX
taxlaw-2826	773	3	perhaps	perhaps	ADV
taxlaw-2826	773	4	evident	evident	ADJ
taxlaw-2826	773	5	from	from	ADP
taxlaw-2826	773	6	the	the	DET
taxlaw-2826	773	7	histograms	histogram	NOUN
taxlaw-2826	773	8	in	in	ADP
taxlaw-2826	773	9	figures	figure	NOUN
taxlaw-2826	773	10	1	1	NUM
taxlaw-2826	773	11	and	and	CCONJ
taxlaw-2826	773	12	2	2	NUM
taxlaw-2826	773	13	,	,	PUNCT
taxlaw-2826	773	14	the	the	DET
taxlaw-2826	773	15	total	total	ADJ
taxlaw-2826	773	16	charity	charity	NOUN
taxlaw-2826	773	17	care	care	NOUN
taxlaw-2826	773	18	and	and	CCONJ
taxlaw-2826	773	19	total	total	ADJ
taxlaw-2826	773	20	community	community	NOUN
taxlaw-2826	773	21	benefit	benefit	NOUN
taxlaw-2826	773	22	figures	figure	NOUN
taxlaw-2826	773	23	vary	vary	VERB
taxlaw-2826	773	24	substantially	substantially	ADV
taxlaw-2826	773	25	,	,	PUNCT
taxlaw-2826	773	26	with	with	ADP
taxlaw-2826	773	27	the	the	DET
taxlaw-2826	773	28	top	top	ADJ
taxlaw-2826	773	29	performers	performer	NOUN
taxlaw-2826	773	30	providing	provide	VERB
taxlaw-2826	773	31	charity	charity	NOUN
taxlaw-2826	773	32	care	care	NOUN
taxlaw-2826	773	33	equal	equal	ADJ
taxlaw-2826	773	34	to	to	ADP
taxlaw-2826	773	35	100	100	NUM
taxlaw-2826	773	36	%	%	NOUN
taxlaw-2826	773	37	of	of	ADP
taxlaw-2826	773	38	total	total	ADJ
taxlaw-2826	773	39	expenses	expense	NOUN
taxlaw-2826	773	40	.	.	PUNCT
taxlaw-2826	774	1	as	as	SCONJ
taxlaw-2826	774	2	the	the	DET
taxlaw-2826	774	3	data	datum	NOUN
taxlaw-2826	774	4	indicate	indicate	VERB
taxlaw-2826	774	5	,	,	PUNCT
taxlaw-2826	774	6	the	the	DET
taxlaw-2826	774	7	median	median	ADJ
taxlaw-2826	774	8	amount	amount	NOUN
taxlaw-2826	774	9	of	of	ADP
taxlaw-2826	774	10	spending	spending	NOUN
taxlaw-2826	774	11	for	for	ADP
taxlaw-2826	774	12	charity	charity	NOUN
taxlaw-2826	774	13	care	care	NOUN
taxlaw-2826	774	14	is	be	AUX
taxlaw-2826	774	15	5.04	5.04	NUM
taxlaw-2826	774	16	%	%	NOUN
taxlaw-2826	774	17	,	,	PUNCT
taxlaw-2826	774	18	while	while	SCONJ
taxlaw-2826	774	19	the	the	DET
taxlaw-2826	774	20	mean	mean	NOUN
taxlaw-2826	774	21	is	be	AUX
taxlaw-2826	774	22	6.01	6.01	NUM
taxlaw-2826	774	23	%	%	NOUN
taxlaw-2826	774	24	.	.	PUNCT
taxlaw-2826	775	1	these	these	DET
taxlaw-2826	775	2	figures	figure	NOUN
taxlaw-2826	775	3	just	just	ADV
taxlaw-2826	775	4	exceed	exceed	VERB
taxlaw-2826	775	5	the	the	DET
taxlaw-2826	775	6	minimum	minimum	ADJ
taxlaw-2826	775	7	threshold	threshold	NOUN
taxlaw-2826	775	8	that	that	SCONJ
taxlaw-2826	775	9	senator	senator	PROPN
taxlaw-2826	775	10	grassley	grassley	PROPN
taxlaw-2826	775	11	’s	’s	PART
taxlaw-2826	775	12	discussion	discussion	NOUN
taxlaw-2826	775	13	draft	draft	NOUN
taxlaw-2826	775	14	legislation	legislation	NOUN
taxlaw-2826	775	15	would	would	AUX
taxlaw-2826	775	16	have	have	AUX
taxlaw-2826	775	17	required	require	VERB
taxlaw-2826	775	18	had	have	AUX
taxlaw-2826	775	19	it	it	PRON
taxlaw-2826	775	20	become	become	VERB
taxlaw-2826	775	21	law	law	NOUN
taxlaw-2826	775	22	.	.	PUNCT
taxlaw-2826	776	1	adding	add	VERB
taxlaw-2826	776	2	in	in	ADP
taxlaw-2826	776	3	the	the	DET
taxlaw-2826	776	4	other	other	ADJ
taxlaw-2826	776	5	community	community	NOUN
taxlaw-2826	776	6	benefit	benefit	NOUN
taxlaw-2826	776	7	variables	variable	NOUN
taxlaw-2826	776	8	raises	raise	VERB
taxlaw-2826	776	9	the	the	DET
taxlaw-2826	776	10	mean	mean	ADJ
taxlaw-2826	776	11	value	value	NOUN
taxlaw-2826	776	12	to	to	ADP
taxlaw-2826	776	13	8.58	8.58	NUM
taxlaw-2826	776	14	%	%	NOUN
taxlaw-2826	776	15	of	of	ADP
taxlaw-2826	776	16	total	total	ADJ
taxlaw-2826	776	17	expenses	expense	NOUN
taxlaw-2826	776	18	and	and	CCONJ
taxlaw-2826	776	19	the	the	DET
taxlaw-2826	776	20	median	median	NOUN
taxlaw-2826	776	21	to	to	ADP
taxlaw-2826	776	22	7.45	7.45	NUM
taxlaw-2826	776	23	%	%	NOUN
taxlaw-2826	776	24	of	of	ADP
taxlaw-2826	776	25	total	total	ADJ
taxlaw-2826	776	26	expenses	expense	NOUN
taxlaw-2826	776	27	.	.	PUNCT
taxlaw-2826	777	1	of	of	ADP
taxlaw-2826	777	2	the	the	DET
taxlaw-2826	777	3	non	non	ADJ
taxlaw-2826	777	4	-	-	ADJ
taxlaw-2826	777	5	charity	charity	ADJ
taxlaw-2826	777	6	-	-	PUNCT
taxlaw-2826	777	7	care	care	NOUN
taxlaw-2826	777	8	community	community	NOUN
taxlaw-2826	777	9	benefit	benefit	NOUN
taxlaw-2826	777	10	variables	variable	NOUN
taxlaw-2826	777	11	,	,	PUNCT
taxlaw-2826	777	12	community	community	NOUN
taxlaw-2826	777	13	health	health	NOUN
taxlaw-2826	777	14	improvements	improvement	NOUN
taxlaw-2826	777	15	,	,	PUNCT
taxlaw-2826	777	16	health	health	NOUN
taxlaw-2826	777	17	professions	profession	NOUN
taxlaw-2826	777	18	education	education	NOUN
taxlaw-2826	777	19	,	,	PUNCT
taxlaw-2826	777	20	and	and	CCONJ
taxlaw-2826	777	21	hospital	hospital	NOUN
taxlaw-2826	777	22	contributions	contribution	NOUN
taxlaw-2826	777	23	have	have	VERB
taxlaw-2826	777	24	median	median	ADJ
taxlaw-2826	777	25	values	value	NOUN
taxlaw-2826	777	26	above	above	ADP
taxlaw-2826	777	27	0	0	NUM
taxlaw-2826	777	28	%	%	NOUN
taxlaw-2826	777	29	.	.	PUNCT
taxlaw-2826	778	1	that	that	PRON
taxlaw-2826	778	2	indicates	indicate	VERB
taxlaw-2826	778	3	that	that	SCONJ
taxlaw-2826	778	4	most	most	ADJ
taxlaw-2826	778	5	hospitals	hospital	NOUN
taxlaw-2826	778	6	engage	engage	VERB
taxlaw-2826	778	7	in	in	ADP
taxlaw-2826	778	8	some	some	DET
taxlaw-2826	778	9	amount	amount	NOUN
taxlaw-2826	778	10	of	of	ADP
taxlaw-2826	778	11	each	each	PRON
taxlaw-2826	778	12	of	of	ADP
taxlaw-2826	778	13	these	these	DET
taxlaw-2826	778	14	activities	activity	NOUN
taxlaw-2826	778	15	.	.	PUNCT
taxlaw-2826	779	1	however	however	ADV
taxlaw-2826	779	2	,	,	PUNCT
taxlaw-2826	779	3	while	while	SCONJ
taxlaw-2826	779	4	research	research	NOUN
taxlaw-2826	779	5	and	and	CCONJ
taxlaw-2826	779	6	subsidized	subsidized	ADJ
taxlaw-2826	779	7	health	health	NOUN
taxlaw-2826	779	8	services	service	NOUN
taxlaw-2826	779	9	have	have	VERB
taxlaw-2826	779	10	maximum	maximum	ADJ
taxlaw-2826	779	11	values	value	NOUN
taxlaw-2826	779	12	of	of	ADP
taxlaw-2826	779	13	42.28	42.28	NUM
taxlaw-2826	779	14	%	%	NOUN
taxlaw-2826	779	15	and	and	CCONJ
taxlaw-2826	779	16	43.74	43.74	NUM
taxlaw-2826	779	17	%	%	NOUN
taxlaw-2826	779	18	,	,	PUNCT
taxlaw-2826	779	19	revealing	reveal	VERB
taxlaw-2826	779	20	that	that	SCONJ
taxlaw-2826	779	21	at	at	ADV
taxlaw-2826	779	22	least	least	ADV
taxlaw-2826	779	23	one	one	NUM
taxlaw-2826	779	24	hospital	hospital	NOUN
taxlaw-2826	779	25	(	(	PUNCT
taxlaw-2826	779	26	perhaps	perhaps	ADV
taxlaw-2826	779	27	a	a	DET
taxlaw-2826	779	28	small	small	ADJ
taxlaw-2826	779	29	handful	handful	NOUN
taxlaw-2826	779	30	)	)	PUNCT
taxlaw-2826	779	31	is	be	AUX
taxlaw-2826	779	32	spending	spend	VERB
taxlaw-2826	779	33	substantial	substantial	ADJ
taxlaw-2826	779	34	amounts	amount	NOUN
taxlaw-2826	779	35	on	on	ADP
taxlaw-2826	779	36	these	these	DET
taxlaw-2826	779	37	two	two	NUM
taxlaw-2826	779	38	endeavors	endeavor	NOUN
taxlaw-2826	779	39	,	,	PUNCT
taxlaw-2826	779	40	the	the	DET
taxlaw-2826	779	41	median	median	ADJ
taxlaw-2826	779	42	value	value	NOUN
taxlaw-2826	779	43	for	for	ADP
taxlaw-2826	779	44	both	both	PRON
taxlaw-2826	779	45	of	of	ADP
taxlaw-2826	779	46	these	these	DET
taxlaw-2826	779	47	variables	variable	NOUN
taxlaw-2826	779	48	is	be	AUX
taxlaw-2826	779	49	0	0	NUM
taxlaw-2826	779	50	%	%	NOUN
taxlaw-2826	779	51	.	.	PUNCT
taxlaw-2826	780	1	most	most	ADJ
taxlaw-2826	780	2	hospitals	hospital	NOUN
taxlaw-2826	780	3	are	be	AUX
taxlaw-2826	780	4	spending	spend	VERB
taxlaw-2826	780	5	nothing	nothing	PRON
taxlaw-2826	780	6	on	on	ADP
taxlaw-2826	780	7	research	research	NOUN
taxlaw-2826	780	8	or	or	CCONJ
taxlaw-2826	780	9	subsidized	subsidize	VERB
taxlaw-2826	780	10	health	health	NOUN
taxlaw-2826	780	11	services	service	NOUN
taxlaw-2826	780	12	.	.	PUNCT
taxlaw-2826	781	1	turning	turn	VERB
taxlaw-2826	781	2	to	to	ADP
taxlaw-2826	781	3	the	the	DET
taxlaw-2826	781	4	community	community	NOUN
taxlaw-2826	781	5	building	building	NOUN
taxlaw-2826	781	6	figures	figure	NOUN
taxlaw-2826	781	7	,	,	PUNCT
taxlaw-2826	781	8	the	the	DET
taxlaw-2826	781	9	mean	mean	NOUN
taxlaw-2826	781	10	amount	amount	NOUN
taxlaw-2826	781	11	spent	spend	VERB
taxlaw-2826	781	12	by	by	ADP
taxlaw-2826	781	13	a	a	DET
taxlaw-2826	781	14	taxexempt	taxexempt	ADJ
taxlaw-2826	781	15	hospital	hospital	NOUN
taxlaw-2826	781	16	on	on	ADP
taxlaw-2826	781	17	community	community	NOUN
taxlaw-2826	781	18	building	building	NOUN
taxlaw-2826	781	19	equals	equal	VERB
taxlaw-2826	781	20	0.11	0.11	NUM
taxlaw-2826	781	21	%	%	NOUN
taxlaw-2826	781	22	and	and	CCONJ
taxlaw-2826	781	23	the	the	DET
taxlaw-2826	781	24	median	median	NOUN
taxlaw-2826	781	25	is	be	AUX
taxlaw-2826	781	26	0.0002	0.0002	NUM
taxlaw-2826	781	27	%	%	NOUN
taxlaw-2826	781	28	.	.	PUNCT
taxlaw-2826	782	1	as	as	ADP
taxlaw-2826	782	2	the	the	DET
taxlaw-2826	782	3	histograms	histogram	NOUN
taxlaw-2826	782	4	show	show	NOUN
taxlaw-2826	782	5	,	,	PUNCT
taxlaw-2826	782	6	hospitals	hospital	NOUN
taxlaw-2826	782	7	are	be	AUX
taxlaw-2826	782	8	spending	spend	VERB
taxlaw-2826	782	9	substantially	substantially	ADV
taxlaw-2826	782	10	less	less	ADJ
taxlaw-2826	782	11	on	on	ADP
taxlaw-2826	782	12	community	community	NOUN
taxlaw-2826	782	13	building	building	NOUN
taxlaw-2826	782	14	than	than	SCONJ
taxlaw-2826	782	15	they	they	PRON
taxlaw-2826	782	16	are	be	AUX
taxlaw-2826	782	17	on	on	ADP
taxlaw-2826	782	18	community	community	NOUN
taxlaw-2826	782	19	benefit	benefit	NOUN
taxlaw-2826	782	20	activities	activity	NOUN
taxlaw-2826	782	21	.	.	PUNCT
taxlaw-2826	783	1	no	no	DET
taxlaw-2826	783	2	single	single	ADJ
taxlaw-2826	783	3	community	community	NOUN
taxlaw-2826	783	4	building	building	NOUN
taxlaw-2826	783	5	activity	activity	NOUN
taxlaw-2826	783	6	has	have	VERB
taxlaw-2826	783	7	a	a	DET
taxlaw-2826	783	8	median	median	ADJ
taxlaw-2826	783	9	value	value	NOUN
taxlaw-2826	783	10	above	above	ADP
taxlaw-2826	783	11	0	0	NUM
taxlaw-2826	783	12	%	%	NOUN
taxlaw-2826	783	13	.	.	PUNCT
taxlaw-2826	784	1	the	the	DET
taxlaw-2826	784	2	community	community	NOUN
taxlaw-2826	784	3	building	building	NOUN
taxlaw-2826	784	4	activity	activity	NOUN
taxlaw-2826	784	5	with	with	ADP
taxlaw-2826	784	6	the	the	DET
taxlaw-2826	784	7	highest	high	ADJ
taxlaw-2826	784	8	mean	mean	ADJ
taxlaw-2826	784	9	value	value	NOUN
taxlaw-2826	784	10	is	be	AUX
taxlaw-2826	784	11	workforce	workforce	NOUN
taxlaw-2826	784	12	development	development	NOUN
taxlaw-2826	784	13	,	,	PUNCT
taxlaw-2826	784	14	but	but	CCONJ
taxlaw-2826	784	15	this	this	DET
taxlaw-2826	784	16	value	value	NOUN
taxlaw-2826	784	17	is	be	AUX
taxlaw-2826	784	18	merely	merely	ADV
taxlaw-2826	784	19	0.03	0.03	NUM
taxlaw-2826	784	20	%	%	NOUN
taxlaw-2826	784	21	.	.	PUNCT
taxlaw-2826	785	1	the	the	DET
taxlaw-2826	785	2	community	community	NOUN
taxlaw-2826	785	3	building	building	NOUN
taxlaw-2826	785	4	activities	activity	NOUN
taxlaw-2826	785	5	with	with	ADP
taxlaw-2826	785	6	the	the	DET
taxlaw-2826	785	7	highest	high	ADJ
taxlaw-2826	785	8	maximum	maximum	ADJ
taxlaw-2826	785	9	values	value	NOUN
taxlaw-2826	785	10	are	be	AUX
taxlaw-2826	785	11	physical	physical	ADJ
taxlaw-2826	785	12	improvements	improvement	NOUN
taxlaw-2826	785	13	and	and	CCONJ
taxlaw-2826	785	14	community	community	NOUN
taxlaw-2826	785	15	support	support	NOUN
taxlaw-2826	785	16	.	.	PUNCT
taxlaw-2826	786	1	at	at	ADV
taxlaw-2826	786	2	least	least	ADV
taxlaw-2826	786	3	one	one	NUM
taxlaw-2826	786	4	hospital	hospital	NOUN
taxlaw-2826	786	5	spent	spend	VERB
taxlaw-2826	786	6	7.7	7.7	NUM
taxlaw-2826	786	7	%	%	NOUN
taxlaw-2826	786	8	of	of	ADP
taxlaw-2826	786	9	its	its	PRON
taxlaw-2826	786	10	total	total	ADJ
taxlaw-2826	786	11	expenses	expense	NOUN
taxlaw-2826	786	12	on	on	ADP
taxlaw-2826	786	13	physical	physical	ADJ
taxlaw-2826	786	14	improvements	improvement	NOUN
taxlaw-2826	786	15	and	and	CCONJ
taxlaw-2826	786	16	at	at	ADV
taxlaw-2826	786	17	least	least	ADJ
taxlaw-2826	786	18	one	one	NUM
taxlaw-2826	786	19	spent	spend	VERB
taxlaw-2826	786	20	10.31	10.31	NUM
taxlaw-2826	786	21	%	%	NOUN
taxlaw-2826	786	22	of	of	ADP
taxlaw-2826	786	23	its	its	PRON
taxlaw-2826	786	24	total	total	ADJ
taxlaw-2826	786	25	expenses	expense	NOUN
taxlaw-2826	786	26	on	on	ADP
taxlaw-2826	786	27	community	community	NOUN
taxlaw-2826	786	28	support	support	NOUN
taxlaw-2826	786	29	.	.	PUNCT
taxlaw-2826	787	1	next	next	ADV
taxlaw-2826	787	2	,	,	PUNCT
taxlaw-2826	787	3	i	i	PRON
taxlaw-2826	787	4	attempted	attempt	VERB
taxlaw-2826	787	5	to	to	PART
taxlaw-2826	787	6	determine	determine	VERB
taxlaw-2826	787	7	what	what	PRON
taxlaw-2826	787	8	was	be	AUX
taxlaw-2826	787	9	driving	drive	VERB
taxlaw-2826	787	10	the	the	DET
taxlaw-2826	787	11	variation	variation	NOUN
taxlaw-2826	787	12	in	in	ADP
taxlaw-2826	787	13	spending	spending	NOUN
taxlaw-2826	787	14	on	on	ADP
taxlaw-2826	787	15	community	community	NOUN
taxlaw-2826	787	16	benefit	benefit	NOUN
taxlaw-2826	787	17	and	and	CCONJ
taxlaw-2826	787	18	community	community	NOUN
taxlaw-2826	787	19	building	building	NOUN
taxlaw-2826	787	20	.	.	PUNCT
taxlaw-2826	788	1	i	i	PRON
taxlaw-2826	788	2	observed	observe	VERB
taxlaw-2826	788	3	that	that	SCONJ
taxlaw-2826	788	4	more	more	ADJ
taxlaw-2826	788	5	spending	spending	NOUN
taxlaw-2826	788	6	on	on	ADP
taxlaw-2826	788	7	community	community	NOUN
taxlaw-2826	788	8	benefit	benefit	NOUN
taxlaw-2826	788	9	was	be	AUX
taxlaw-2826	788	10	not	not	PART
taxlaw-2826	788	11	correlated	correlate	VERB
taxlaw-2826	788	12	with	with	ADP
taxlaw-2826	788	13	more	more	ADJ
taxlaw-2826	788	14	spending	spending	NOUN
taxlaw-2826	788	15	on	on	ADP
taxlaw-2826	788	16	community	community	NOUN
taxlaw-2826	788	17	benefit	benefit	NOUN
taxlaw-2826	788	18	.	.	PUNCT
taxlaw-2826	789	1	168	168	NUM
taxlaw-2826	789	2	only	only	ADV
taxlaw-2826	789	3	six	six	NUM
taxlaw-2826	789	4	hospitals	hospital	NOUN
taxlaw-2826	789	5	were	be	AUX
taxlaw-2826	789	6	in	in	ADP
taxlaw-2826	789	7	the	the	DET
taxlaw-2826	789	8	top	top	ADJ
taxlaw-2826	789	9	hundred	hundred	NUM
taxlaw-2826	789	10	for	for	ADP
taxlaw-2826	789	11	both	both	DET
taxlaw-2826	789	12	types	type	NOUN
taxlaw-2826	789	13	of	of	ADP
taxlaw-2826	789	14	spending	spending	NOUN
taxlaw-2826	789	15	.	.	PUNCT
taxlaw-2826	790	1	in	in	ADP
taxlaw-2826	790	2	other	other	ADJ
taxlaw-2826	790	3	words	word	NOUN
taxlaw-2826	790	4	,	,	PUNCT
taxlaw-2826	790	5	hospitals	hospital	NOUN
taxlaw-2826	790	6	that	that	PRON
taxlaw-2826	790	7	spent	spend	VERB
taxlaw-2826	790	8	more	more	ADJ
taxlaw-2826	790	9	on	on	ADP
taxlaw-2826	790	10	community	community	NOUN
taxlaw-2826	790	11	building	building	NOUN
taxlaw-2826	790	12	were	be	AUX
taxlaw-2826	790	13	not	not	PART
taxlaw-2826	790	14	especially	especially	ADV
taxlaw-2826	790	15	likely	likely	ADJ
taxlaw-2826	790	16	to	to	PART
taxlaw-2826	790	17	spend	spend	VERB
taxlaw-2826	790	18	more	more	ADJ
taxlaw-2826	790	19	on	on	ADP
taxlaw-2826	790	20	community	community	NOUN
taxlaw-2826	790	21	benefit	benefit	NOUN
taxlaw-2826	790	22	and	and	CCONJ
taxlaw-2826	790	23	vice	vice	NOUN
taxlaw-2826	790	24	versa	versa	ADV
taxlaw-2826	790	25	.	.	PUNCT
taxlaw-2826	791	1	that	that	PRON
taxlaw-2826	791	2	raised	raise	VERB
taxlaw-2826	791	3	two	two	NUM
taxlaw-2826	791	4	questions	question	NOUN
taxlaw-2826	791	5	.	.	PUNCT
taxlaw-2826	792	1	were	be	AUX
taxlaw-2826	792	2	any	any	DET
taxlaw-2826	792	3	hospital	hospital	NOUN
taxlaw-2826	792	4	or	or	CCONJ
taxlaw-2826	792	5	community	community	NOUN
taxlaw-2826	792	6	characteristics	characteristic	NOUN
taxlaw-2826	792	7	associated	associate	VERB
taxlaw-2826	792	8	with	with	ADP
taxlaw-2826	792	9	more	more	ADJ
taxlaw-2826	792	10	spending	spending	NOUN
taxlaw-2826	792	11	on	on	ADP
taxlaw-2826	792	12	community	community	NOUN
taxlaw-2826	792	13	benefit	benefit	NOUN
taxlaw-2826	792	14	?	?	PUNCT
taxlaw-2826	793	1	were	be	AUX
taxlaw-2826	793	2	any	any	DET
taxlaw-2826	793	3	such	such	ADJ
taxlaw-2826	793	4	characteristics	characteristic	NOUN
taxlaw-2826	793	5	associated	associate	VERB
taxlaw-2826	793	6	with	with	ADP
taxlaw-2826	793	7	more	more	ADJ
taxlaw-2826	793	8	spending	spending	NOUN
taxlaw-2826	793	9	on	on	ADP
taxlaw-2826	793	10	community	community	NOUN
taxlaw-2826	793	11	building	building	NOUN
taxlaw-2826	793	12	?	?	PUNCT
taxlaw-2826	794	1	to	to	PART
taxlaw-2826	794	2	answer	answer	VERB
taxlaw-2826	794	3	these	these	DET
taxlaw-2826	794	4	questions	question	NOUN
taxlaw-2826	794	5	,	,	PUNCT
taxlaw-2826	794	6	i	i	PRON
taxlaw-2826	794	7	ran	run	VERB
taxlaw-2826	794	8	the	the	DET
taxlaw-2826	794	9	above	above	ADV
taxlaw-2826	794	10	-	-	PUNCT
taxlaw-2826	794	11	described	describe	VERB
taxlaw-2826	794	12	ols	ol	NOUN
taxlaw-2826	794	13	models	model	NOUN
taxlaw-2826	794	14	.	.	PUNCT
taxlaw-2826	795	1	the	the	DET
taxlaw-2826	795	2	first	first	ADJ
taxlaw-2826	795	3	set	set	NOUN
taxlaw-2826	795	4	of	of	ADP
taxlaw-2826	795	5	models	model	NOUN
taxlaw-2826	795	6	—	—	PUNCT
taxlaw-2826	795	7	models	model	NOUN
taxlaw-2826	795	8	1	1	NUM
taxlaw-2826	795	9	,	,	PUNCT
taxlaw-2826	795	10	2	2	NUM
taxlaw-2826	795	11	,	,	PUNCT
taxlaw-2826	795	12	and	and	CCONJ
taxlaw-2826	795	13	3	3	NUM
taxlaw-2826	795	14	—	—	PUNCT
taxlaw-2826	795	15	used	use	VERB
taxlaw-2826	795	16	total	total	ADJ
taxlaw-2826	795	17	community	community	NOUN
taxlaw-2826	795	18	benefit	benefit	NOUN
taxlaw-2826	795	19	spending	spending	NOUN
taxlaw-2826	795	20	as	as	ADP
taxlaw-2826	795	21	the	the	DET
taxlaw-2826	795	22	dependent	dependent	ADJ
taxlaw-2826	795	23	variable	variable	NOUN
taxlaw-2826	795	24	.	.	PUNCT
taxlaw-2826	796	1	total	total	ADJ
taxlaw-2826	796	2	community	community	NOUN
taxlaw-2826	796	3	benefit	benefit	NOUN
taxlaw-2826	796	4	was	be	AUX
taxlaw-2826	796	5	the	the	DET
taxlaw-2826	796	6	aggregate	aggregate	NOUN
taxlaw-2826	796	7	of	of	ADP
taxlaw-2826	796	8	all	all	DET
taxlaw-2826	796	9	community	community	NOUN
taxlaw-2826	796	10	benefit	benefit	NOUN
taxlaw-2826	796	11	variables	variable	NOUN
taxlaw-2826	796	12	,	,	PUNCT
taxlaw-2826	796	13	so	so	SCONJ
taxlaw-2826	796	14	hospitals	hospital	NOUN
taxlaw-2826	796	15	with	with	ADP
taxlaw-2826	796	16	more	more	ADJ
taxlaw-2826	796	17	community	community	NOUN
taxlaw-2826	796	18	hospitals	hospital	NOUN
taxlaw-2826	796	19	should	should	AUX
taxlaw-2826	796	20	be	be	AUX
taxlaw-2826	796	21	the	the	DET
taxlaw-2826	796	22	hospitals	hospital	NOUN
taxlaw-2826	796	23	identified	identify	VERB
taxlaw-2826	796	24	in	in	ADP
taxlaw-2826	796	25	the	the	DET
taxlaw-2826	796	26	factor	factor	NOUN
taxlaw-2826	796	27	analysis	analysis	NOUN
taxlaw-2826	796	28	as	as	ADP
taxlaw-2826	796	29	spending	spend	VERB
taxlaw-2826	796	30	more	more	ADJ
taxlaw-2826	796	31	on	on	ADP
taxlaw-2826	796	32	each	each	PRON
taxlaw-2826	796	33	of	of	ADP
taxlaw-2826	796	34	the	the	DET
taxlaw-2826	796	35	individual	individual	ADJ
taxlaw-2826	796	36	variables	variable	NOUN
taxlaw-2826	796	37	.	.	PUNCT
taxlaw-2826	797	1	the	the	DET
taxlaw-2826	797	2	results	result	NOUN
taxlaw-2826	797	3	of	of	ADP
taxlaw-2826	797	4	the	the	DET
taxlaw-2826	797	5	ols	ol	NOUN
taxlaw-2826	797	6	model	model	NOUN
taxlaw-2826	797	7	are	be	AUX
taxlaw-2826	797	8	given	give	VERB
taxlaw-2826	797	9	in	in	ADP
taxlaw-2826	797	10	table	table	NOUN
taxlaw-2826	797	11	2	2	NUM
taxlaw-2826	797	12	.	.	NUM
taxlaw-2826	797	13	168	168	NUM
taxlaw-2826	798	1	the	the	DET
taxlaw-2826	798	2	correlation	correlation	NOUN
taxlaw-2826	798	3	coefficient	coefficient	NOUN
taxlaw-2826	798	4	was	be	AUX
taxlaw-2826	798	5	0.13	0.13	NUM
taxlaw-2826	798	6	.	.	PUNCT
taxlaw-2826	799	1	62	62	NUM
taxlaw-2826	799	2	columbia	columbia	PROPN
taxlaw-2826	799	3	journal	journal	PROPN
taxlaw-2826	799	4	of	of	ADP
taxlaw-2826	799	5	tax	tax	NOUN
taxlaw-2826	799	6	law	law	NOUN
taxlaw-2826	799	7	[	[	X
taxlaw-2826	799	8	vol.6:33	vol.6:33	ADJ
taxlaw-2826	799	9	table	table	NOUN
taxlaw-2826	799	10	2	2	NUM
taxlaw-2826	799	11	:	:	PUNCT
taxlaw-2826	799	12	total	total	ADJ
taxlaw-2826	799	13	community	community	NOUN
taxlaw-2826	799	14	benefit	benefit	NOUN
taxlaw-2826	799	15	spending	spending	NOUN
taxlaw-2826	799	16	according	accord	VERB
taxlaw-2826	799	17	to	to	ADP
taxlaw-2826	799	18	hospital	hospital	NOUN
taxlaw-2826	799	19	and	and	CCONJ
taxlaw-2826	799	20	community	community	NOUN
taxlaw-2826	799	21	characteristics	characteristic	NOUN
taxlaw-2826	799	22	model	model	NOUN
taxlaw-2826	799	23	1	1	NUM
taxlaw-2826	799	24	model	model	NOUN
taxlaw-2826	799	25	2	2	NUM
taxlaw-2826	799	26	model	model	NOUN
taxlaw-2826	799	27	3	3	NUM
taxlaw-2826	799	28	unconditional	unconditional	ADJ
taxlaw-2826	799	29	requirement	requirement	NOUN
taxlaw-2826	799	30	0.107	0.107	NUM
taxlaw-2826	799	31	0.090	0.090	NUM
taxlaw-2826	799	32	0.102	0.102	NUM
taxlaw-2826	799	33	(	(	PUNCT
taxlaw-2826	799	34	0.068	0.068	NUM
taxlaw-2826	799	35	)	)	PUNCT
taxlaw-2826	799	36	(	(	PUNCT
taxlaw-2826	799	37	0.071	0.071	NUM
taxlaw-2826	799	38	)	)	PUNCT
taxlaw-2826	799	39	(	(	PUNCT
taxlaw-2826	799	40	0.070	0.070	NUM
taxlaw-2826	799	41	)	)	PUNCT
taxlaw-2826	799	42	conditional	conditional	ADJ
taxlaw-2826	799	43	requirement	requirement	NOUN
taxlaw-2826	799	44	-0.052	-0.052	X
taxlaw-2826	799	45	-0.024	-0.024	NUM
taxlaw-2826	799	46	-0.023	-0.023	PUNCT
taxlaw-2826	799	47	(	(	PUNCT
taxlaw-2826	799	48	0.064	0.064	NUM
taxlaw-2826	799	49	)	)	PUNCT
taxlaw-2826	799	50	(	(	PUNCT
taxlaw-2826	799	51	0.067	0.067	NUM
taxlaw-2826	799	52	)	)	PUNCT
taxlaw-2826	799	53	(	(	PUNCT
taxlaw-2826	799	54	0.067	0.067	NUM
taxlaw-2826	799	55	)	)	PUNCT
taxlaw-2826	799	56	mandatory	mandatory	ADJ
taxlaw-2826	799	57	minimum	minimum	NOUN
taxlaw-2826	799	58	0.056	0.056	NUM
taxlaw-2826	799	59	0.005	0.005	NUM
taxlaw-2826	799	60	-0.003	-0.003	NOUN
taxlaw-2826	799	61	(	(	PUNCT
taxlaw-2826	799	62	0.081	0.081	NUM
taxlaw-2826	799	63	)	)	PUNCT
taxlaw-2826	799	64	(	(	PUNCT
taxlaw-2826	799	65	0.084	0.084	NUM
taxlaw-2826	799	66	)	)	PUNCT
taxlaw-2826	799	67	(	(	PUNCT
taxlaw-2826	799	68	0.085	0.085	NUM
taxlaw-2826	799	69	)	)	PUNCT
taxlaw-2826	799	70	mandated	mandate	VERB
taxlaw-2826	799	71	level	level	NOUN
taxlaw-2826	799	72	0.010	0.010	NUM
taxlaw-2826	799	73	-0.030	-0.030	PUNCT
taxlaw-2826	799	74	-0.045	-0.045	PUNCT
taxlaw-2826	799	75	(	(	PUNCT
taxlaw-2826	799	76	0.052	0.052	NUM
taxlaw-2826	799	77	)	)	PUNCT
taxlaw-2826	799	78	(	(	PUNCT
taxlaw-2826	799	79	0.052	0.052	NUM
taxlaw-2826	799	80	)	)	PUNCT
taxlaw-2826	799	81	(	(	PUNCT
taxlaw-2826	799	82	0.052	0.052	NUM
taxlaw-2826	799	83	)	)	PUNCT
taxlaw-2826	799	84	gross	gross	ADJ
taxlaw-2826	799	85	receipts	receipt	NOUN
taxlaw-2826	799	86	(	(	PUNCT
taxlaw-2826	799	87	logged	log	VERB
taxlaw-2826	799	88	)	)	PUNCT
taxlaw-2826	799	89	0.132	0.132	NUM
taxlaw-2826	799	90	*	*	PUNCT
taxlaw-2826	800	1	0.078	0.078	NUM
taxlaw-2826	800	2	*	*	PUNCT
taxlaw-2826	800	3	0.076	0.076	NUM
taxlaw-2826	800	4	*	*	PUNCT
taxlaw-2826	800	5	(	(	PUNCT
taxlaw-2826	800	6	0.017	0.017	NUM
taxlaw-2826	800	7	)	)	PUNCT
taxlaw-2826	800	8	(	(	PUNCT
taxlaw-2826	800	9	0.020	0.020	NUM
taxlaw-2826	800	10	)	)	PUNCT
taxlaw-2826	800	11	(	(	PUNCT
taxlaw-2826	800	12	0.020	0.020	NUM
taxlaw-2826	800	13	)	)	PUNCT
taxlaw-2826	800	14	profitability	profitability	NOUN
taxlaw-2826	800	15	(	(	PUNCT
taxlaw-2826	800	16	millions	million	NOUN
taxlaw-2826	800	17	)	)	PUNCT
taxlaw-2826	800	18	-0.0001	-0.0001	NOUN
taxlaw-2826	800	19	-0.0002	-0.0002	NOUN
taxlaw-2826	800	20	-0.0002	-0.0002	NOUN
taxlaw-2826	800	21	(	(	PUNCT
taxlaw-2826	800	22	0.0005	0.0005	NUM
taxlaw-2826	800	23	)	)	PUNCT
taxlaw-2826	800	24	(	(	PUNCT
taxlaw-2826	800	25	0.0004	0.0004	NUM
taxlaw-2826	800	26	)	)	PUNCT
taxlaw-2826	800	27	(	(	PUNCT
taxlaw-2826	800	28	0.0004	0.0004	NUM
taxlaw-2826	800	29	)	)	PUNCT
taxlaw-2826	800	30	number	number	NOUN
taxlaw-2826	800	31	of	of	ADP
taxlaw-2826	800	32	facilities	facility	NOUN
taxlaw-2826	800	33	(	(	PUNCT
taxlaw-2826	800	34	logged	log	VERB
taxlaw-2826	800	35	)	)	PUNCT
taxlaw-2826	800	36	-0.054	-0.054	PUNCT
taxlaw-2826	800	37	-0.033	-0.033	PUNCT
taxlaw-2826	800	38	-0.034	-0.034	PUNCT
taxlaw-2826	800	39	(	(	PUNCT
taxlaw-2826	800	40	0.050	0.050	NUM
taxlaw-2826	800	41	)	)	PUNCT
taxlaw-2826	800	42	(	(	PUNCT
taxlaw-2826	800	43	0.053	0.053	NUM
taxlaw-2826	800	44	)	)	PUNCT
taxlaw-2826	800	45	(	(	PUNCT
taxlaw-2826	800	46	0.053	0.053	NUM
taxlaw-2826	800	47	)	)	PUNCT
taxlaw-2826	800	48	donations	donation	NOUN
taxlaw-2826	800	49	(	(	PUNCT
taxlaw-2826	800	50	millions	million	NOUN
taxlaw-2826	800	51	)	)	PUNCT
taxlaw-2826	800	52	0.002	0.002	NUM
taxlaw-2826	800	53	*	*	PUNCT
taxlaw-2826	800	54	0.003	0.003	NUM
taxlaw-2826	800	55	*	*	SYM
taxlaw-2826	800	56	0.003	0.003	NUM
taxlaw-2826	800	57	*	*	PUNCT
taxlaw-2826	800	58	(	(	PUNCT
taxlaw-2826	800	59	0.001	0.001	NUM
taxlaw-2826	800	60	)	)	PUNCT
taxlaw-2826	800	61	(	(	PUNCT
taxlaw-2826	800	62	0.001	0.001	NUM
taxlaw-2826	800	63	)	)	PUNCT
taxlaw-2826	800	64	(	(	PUNCT
taxlaw-2826	800	65	0.001	0.001	NUM
taxlaw-2826	800	66	)	)	PUNCT
taxlaw-2826	800	67	percent	percent	NOUN
taxlaw-2826	800	68	publicly	publicly	ADV
taxlaw-2826	800	69	insured	insure	VERB
taxlaw-2826	800	70	-0.243	-0.243	NOUN
taxlaw-2826	800	71	-0.894	-0.894	PUNCT
taxlaw-2826	800	72	-0.784	-0.784	X
taxlaw-2826	800	73	(	(	PUNCT
taxlaw-2826	800	74	0.567	0.567	NUM
taxlaw-2826	800	75	)	)	PUNCT
taxlaw-2826	800	76	(	(	PUNCT
taxlaw-2826	800	77	0.615	0.615	NUM
taxlaw-2826	800	78	)	)	PUNCT
taxlaw-2826	800	79	(	(	PUNCT
taxlaw-2826	800	80	0.614	0.614	NUM
taxlaw-2826	800	81	)	)	PUNCT
taxlaw-2826	800	82	percent	percent	NOUN
taxlaw-2826	800	83	privately	privately	ADV
taxlaw-2826	800	84	insured	insure	VERB
taxlaw-2826	800	85	-0.214	-0.214	PUNCT
taxlaw-2826	800	86	-0.440	-0.440	INTJ
taxlaw-2826	800	87	-0.376	-0.376	NOUN
taxlaw-2826	800	88	(	(	PUNCT
taxlaw-2826	800	89	0.581	0.581	NUM
taxlaw-2826	800	90	)	)	PUNCT
taxlaw-2826	800	91	(	(	PUNCT
taxlaw-2826	800	92	0.618	0.618	NUM
taxlaw-2826	800	93	)	)	PUNCT
taxlaw-2826	800	94	(	(	PUNCT
taxlaw-2826	800	95	0.617	0.617	NUM
taxlaw-2826	800	96	)	)	PUNCT
taxlaw-2826	800	97	population	population	NOUN
taxlaw-2826	800	98	density	density	NOUN
taxlaw-2826	800	99	(	(	PUNCT
taxlaw-2826	800	100	thousands	thousand	NOUN
taxlaw-2826	800	101	per	per	ADP
taxlaw-2826	800	102	sq	sq	PROPN
taxlaw-2826	800	103	.	.	PROPN
taxlaw-2826	800	104	mi	mi	PROPN
taxlaw-2826	800	105	.	.	PROPN
taxlaw-2826	800	106	)	)	PUNCT
taxlaw-2826	801	1	0.017	0.017	NUM
taxlaw-2826	801	2	*	*	PUNCT
taxlaw-2826	802	1	0.017	0.017	NUM
taxlaw-2826	802	2	*	*	PUNCT
taxlaw-2826	802	3	0.017	0.017	NUM
taxlaw-2826	802	4	*	*	PUNCT
taxlaw-2826	802	5	(	(	PUNCT
taxlaw-2826	802	6	0.006	0.006	NUM
taxlaw-2826	802	7	)	)	PUNCT
taxlaw-2826	802	8	(	(	PUNCT
taxlaw-2826	802	9	0.005	0.005	NUM
taxlaw-2826	802	10	)	)	PUNCT
taxlaw-2826	802	11	(	(	PUNCT
taxlaw-2826	802	12	0.006	0.006	NUM
taxlaw-2826	802	13	)	)	PUNCT
taxlaw-2826	802	14	age	age	NOUN
taxlaw-2826	802	15	-0.005	-0.005	INTJ
taxlaw-2826	802	16	-0.012	-0.012	INTJ
taxlaw-2826	802	17	-0.012	-0.012	INTJ
taxlaw-2826	802	18	(	(	PUNCT
taxlaw-2826	802	19	0.008	0.008	NUM
taxlaw-2826	802	20	)	)	PUNCT
taxlaw-2826	802	21	(	(	PUNCT
taxlaw-2826	802	22	0.008	0.008	NUM
taxlaw-2826	802	23	)	)	PUNCT
taxlaw-2826	802	24	(	(	PUNCT
taxlaw-2826	802	25	0.008	0.008	NUM
taxlaw-2826	802	26	)	)	PUNCT
taxlaw-2826	802	27	percent	percent	NOUN
taxlaw-2826	802	28	black	black	ADJ
taxlaw-2826	802	29	-0.206	-0.206	PUNCT
taxlaw-2826	802	30	-0.280	-0.280	PUNCT
taxlaw-2826	802	31	-0.264	-0.264	NOUN
taxlaw-2826	802	32	(	(	PUNCT
taxlaw-2826	802	33	0.189	0.189	NUM
taxlaw-2826	802	34	)	)	PUNCT
taxlaw-2826	802	35	(	(	PUNCT
taxlaw-2826	802	36	0.200	0.200	NUM
taxlaw-2826	802	37	)	)	PUNCT
taxlaw-2826	802	38	(	(	PUNCT
taxlaw-2826	802	39	0.200	0.200	NUM
taxlaw-2826	802	40	)	)	PUNCT
taxlaw-2826	802	41	percent	percent	NOUN
taxlaw-2826	802	42	hispanic	hispanic	ADJ
taxlaw-2826	802	43	-0.126	-0.126	NOUN
taxlaw-2826	802	44	-0.300	-0.300	INTJ
taxlaw-2826	802	45	-0.278	-0.278	INTJ
taxlaw-2826	802	46	(	(	PUNCT
taxlaw-2826	802	47	0.247	0.247	NUM
taxlaw-2826	802	48	)	)	PUNCT
taxlaw-2826	802	49	(	(	PUNCT
taxlaw-2826	802	50	0.262	0.262	NUM
taxlaw-2826	802	51	)	)	PUNCT
taxlaw-2826	802	52	(	(	PUNCT
taxlaw-2826	802	53	0.261	0.261	NUM
taxlaw-2826	802	54	)	)	PUNCT
taxlaw-2826	802	55	percent	percent	NOUN
taxlaw-2826	802	56	below	below	ADP
taxlaw-2826	802	57	100	100	NUM
taxlaw-2826	802	58	fpl	fpl	NOUN
taxlaw-2826	802	59	0.166	0.166	NUM
taxlaw-2826	802	60	-0.151	-0.151	PUNCT
taxlaw-2826	802	61	-0.118	-0.118	PUNCT
taxlaw-2826	802	62	(	(	PUNCT
taxlaw-2826	802	63	0.698	0.698	NUM
taxlaw-2826	802	64	)	)	PUNCT
taxlaw-2826	802	65	(	(	PUNCT
taxlaw-2826	802	66	0.744	0.744	NUM
taxlaw-2826	802	67	)	)	PUNCT
taxlaw-2826	802	68	(	(	PUNCT
taxlaw-2826	802	69	0.746	0.746	NUM
taxlaw-2826	802	70	)	)	PUNCT
taxlaw-2826	802	71	percent	percent	NOUN
taxlaw-2826	802	72	100	100	NUM
taxlaw-2826	802	73	-	-	SYM
taxlaw-2826	802	74	149	149	NUM
taxlaw-2826	802	75	fpl	fpl	NOUN
taxlaw-2826	802	76	2.726	2.726	NUM
taxlaw-2826	802	77	*	*	PUNCT
taxlaw-2826	802	78	2.281	2.281	NUM
taxlaw-2826	802	79	2.406	2.406	NUM
taxlaw-2826	802	80	(	(	PUNCT
taxlaw-2826	802	81	1.148	1.148	NUM
taxlaw-2826	802	82	)	)	PUNCT
taxlaw-2826	802	83	(	(	PUNCT
taxlaw-2826	802	84	1.231	1.231	NUM
taxlaw-2826	802	85	)	)	PUNCT
taxlaw-2826	802	86	(	(	PUNCT
taxlaw-2826	802	87	1.236	1.236	NUM
taxlaw-2826	802	88	)	)	PUNCT
taxlaw-2826	802	89	free	free	ADJ
taxlaw-2826	802	90	care	care	NOUN
taxlaw-2826	802	91	eligibility	eligibility	NOUN
taxlaw-2826	802	92	0.081	0.081	NUM
taxlaw-2826	802	93	*	*	SYM
taxlaw-2826	802	94	(	(	PUNCT
taxlaw-2826	802	95	0.039	0.039	NUM
taxlaw-2826	802	96	)	)	PUNCT
taxlaw-2826	802	97	discounted	discount	VERB
taxlaw-2826	802	98	care	care	NOUN
taxlaw-2826	802	99	eligibility	eligibility	NOUN
taxlaw-2826	802	100	0.043	0.043	NUM
taxlaw-2826	802	101	(	(	PUNCT
taxlaw-2826	802	102	0.023	0.023	NUM
taxlaw-2826	802	103	)	)	PUNCT
taxlaw-2826	802	104	intercept	intercept	VERB
taxlaw-2826	802	105	0.412	0.412	NUM
taxlaw-2826	802	106	2.218	2.218	NUM
taxlaw-2826	802	107	*	*	PUNCT
taxlaw-2826	802	108	2.136	2.136	NUM
taxlaw-2826	802	109	*	*	PUNCT
taxlaw-2826	802	110	(	(	PUNCT
taxlaw-2826	802	111	0.707	0.707	NUM
taxlaw-2826	802	112	)	)	PUNCT
taxlaw-2826	802	113	(	(	PUNCT
taxlaw-2826	802	114	0.778	0.778	NUM
taxlaw-2826	802	115	)	)	PUNCT
taxlaw-2826	802	116	(	(	PUNCT
taxlaw-2826	802	117	0.780	0.780	NUM
taxlaw-2826	802	118	)	)	PUNCT
taxlaw-2826	802	119	observations	observation	NOUN
taxlaw-2826	802	120	2,158	2,158	NUM
taxlaw-2826	802	121	1,755	1,755	NUM
taxlaw-2826	802	122	1,752	1,752	NUM
taxlaw-2826	802	123	r	r	NOUN
taxlaw-2826	802	124	2	2	NUM
taxlaw-2826	802	125	0.066	0.066	NUM
taxlaw-2826	802	126	0.060	0.060	NUM
taxlaw-2826	802	127	0.058	0.058	NUM
taxlaw-2826	802	128	2014	2014	NUM
taxlaw-2826	802	129	]	]	PUNCT
taxlaw-2826	802	130	tax	tax	NOUN
taxlaw-2826	802	131	-	-	PUNCT
taxlaw-2826	802	132	exempt	exempt	ADJ
taxlaw-2826	802	133	hospitals	hospital	NOUN
taxlaw-2826	802	134	and	and	CCONJ
taxlaw-2826	802	135	their	their	PRON
taxlaw-2826	802	136	communities	community	NOUN
taxlaw-2826	802	137	63	63	NUM
taxlaw-2826	802	138	note	note	NOUN
taxlaw-2826	802	139	:	:	PUNCT
taxlaw-2826	802	140	*	*	PUNCT
taxlaw-2826	802	141	p<0.05	p<0.05	NOUN
taxlaw-2826	802	142	these	these	DET
taxlaw-2826	802	143	results	result	NOUN
taxlaw-2826	802	144	indicate	indicate	VERB
taxlaw-2826	802	145	which	which	DET
taxlaw-2826	802	146	hospital	hospital	NOUN
taxlaw-2826	802	147	and	and	CCONJ
taxlaw-2826	802	148	community	community	NOUN
taxlaw-2826	802	149	characteristics	characteristic	NOUN
taxlaw-2826	802	150	were	be	AUX
taxlaw-2826	802	151	associated	associate	VERB
taxlaw-2826	802	152	with	with	ADP
taxlaw-2826	802	153	higher	high	ADJ
taxlaw-2826	802	154	spending	spending	NOUN
taxlaw-2826	802	155	on	on	ADP
taxlaw-2826	802	156	community	community	NOUN
taxlaw-2826	802	157	benefit	benefit	NOUN
taxlaw-2826	802	158	.	.	PUNCT
taxlaw-2826	803	1	the	the	DET
taxlaw-2826	803	2	table	table	NOUN
taxlaw-2826	803	3	shows	show	VERB
taxlaw-2826	803	4	three	three	NUM
taxlaw-2826	803	5	models	model	NOUN
taxlaw-2826	803	6	.	.	PUNCT
taxlaw-2826	804	1	model	model	NOUN
taxlaw-2826	804	2	1	1	NUM
taxlaw-2826	804	3	does	do	AUX
taxlaw-2826	804	4	not	not	PART
taxlaw-2826	804	5	include	include	VERB
taxlaw-2826	804	6	any	any	PRON
taxlaw-2826	804	7	of	of	ADP
taxlaw-2826	804	8	the	the	DET
taxlaw-2826	804	9	variables	variable	NOUN
taxlaw-2826	804	10	measuring	measure	VERB
taxlaw-2826	804	11	hospital	hospital	NOUN
taxlaw-2826	804	12	policies	policy	NOUN
taxlaw-2826	804	13	.	.	PUNCT
taxlaw-2826	805	1	after	after	ADP
taxlaw-2826	805	2	running	run	VERB
taxlaw-2826	805	3	model	model	NOUN
taxlaw-2826	805	4	1	1	NUM
taxlaw-2826	805	5	,	,	PUNCT
taxlaw-2826	805	6	i	i	PRON
taxlaw-2826	805	7	also	also	ADV
taxlaw-2826	805	8	wanted	want	VERB
taxlaw-2826	805	9	to	to	PART
taxlaw-2826	805	10	assess	assess	VERB
taxlaw-2826	805	11	the	the	DET
taxlaw-2826	805	12	extent	extent	NOUN
taxlaw-2826	805	13	to	to	PART
taxlaw-2826	805	14	which	which	PRON
taxlaw-2826	805	15	hospital	hospital	NOUN
taxlaw-2826	805	16	policies	policy	NOUN
taxlaw-2826	805	17	such	such	ADJ
taxlaw-2826	805	18	as	as	ADP
taxlaw-2826	805	19	debt	debt	NOUN
taxlaw-2826	805	20	collection	collection	NOUN
taxlaw-2826	805	21	practices	practice	NOUN
taxlaw-2826	805	22	or	or	CCONJ
taxlaw-2826	805	23	the	the	DET
taxlaw-2826	805	24	content	content	NOUN
taxlaw-2826	805	25	of	of	ADP
taxlaw-2826	805	26	financial	financial	ADJ
taxlaw-2826	805	27	-	-	PUNCT
taxlaw-2826	805	28	assistance	assistance	NOUN
taxlaw-2826	805	29	policies	policy	NOUN
taxlaw-2826	805	30	might	might	AUX
taxlaw-2826	805	31	be	be	AUX
taxlaw-2826	805	32	associated	associate	VERB
taxlaw-2826	805	33	with	with	ADP
taxlaw-2826	805	34	higher	high	ADJ
taxlaw-2826	805	35	levels	level	NOUN
taxlaw-2826	805	36	of	of	ADP
taxlaw-2826	805	37	spending	spending	NOUN
taxlaw-2826	805	38	on	on	ADP
taxlaw-2826	805	39	community	community	NOUN
taxlaw-2826	805	40	benefit	benefit	NOUN
taxlaw-2826	805	41	.	.	PUNCT
taxlaw-2826	806	1	the	the	DET
taxlaw-2826	806	2	hospital	hospital	NOUN
taxlaw-2826	806	3	-	-	PUNCT
taxlaw-2826	806	4	policy	policy	NOUN
taxlaw-2826	806	5	variables	variable	NOUN
taxlaw-2826	806	6	tend	tend	VERB
taxlaw-2826	806	7	to	to	PART
taxlaw-2826	806	8	be	be	AUX
taxlaw-2826	806	9	highly	highly	ADV
taxlaw-2826	806	10	correlated	correlate	VERB
taxlaw-2826	806	11	with	with	ADP
taxlaw-2826	806	12	each	each	DET
taxlaw-2826	806	13	other	other	ADJ
taxlaw-2826	806	14	(	(	PUNCT
taxlaw-2826	806	15	i.e.	i.e.	X
taxlaw-2826	806	16	,	,	PUNCT
taxlaw-2826	806	17	a	a	DET
taxlaw-2826	806	18	hospital	hospital	NOUN
taxlaw-2826	806	19	that	that	PRON
taxlaw-2826	806	20	makes	make	VERB
taxlaw-2826	806	21	its	its	PRON
taxlaw-2826	806	22	financial	financial	ADJ
taxlaw-2826	806	23	aid	aid	NOUN
taxlaw-2826	806	24	policy	policy	NOUN
taxlaw-2826	806	25	widely	widely	ADV
taxlaw-2826	806	26	available	available	ADJ
taxlaw-2826	806	27	is	be	AUX
taxlaw-2826	806	28	more	more	ADV
taxlaw-2826	806	29	likely	likely	ADJ
taxlaw-2826	806	30	to	to	PART
taxlaw-2826	806	31	have	have	VERB
taxlaw-2826	806	32	a	a	DET
taxlaw-2826	806	33	policy	policy	NOUN
taxlaw-2826	806	34	authorizing	authorize	VERB
taxlaw-2826	806	35	debt	debt	NOUN
taxlaw-2826	806	36	collection	collection	NOUN
taxlaw-2826	806	37	actions	action	NOUN
taxlaw-2826	806	38	)	)	PUNCT
taxlaw-2826	806	39	,	,	PUNCT
taxlaw-2826	806	40	so	so	ADV
taxlaw-2826	806	41	i	i	PRON
taxlaw-2826	806	42	included	include	VERB
taxlaw-2826	806	43	only	only	ADV
taxlaw-2826	806	44	one	one	NUM
taxlaw-2826	806	45	of	of	ADP
taxlaw-2826	806	46	them	they	PRON
taxlaw-2826	806	47	in	in	ADP
taxlaw-2826	806	48	a	a	DET
taxlaw-2826	806	49	regression	regression	NOUN
taxlaw-2826	806	50	model	model	NOUN
taxlaw-2826	806	51	at	at	ADP
taxlaw-2826	806	52	a	a	DET
taxlaw-2826	806	53	time	time	NOUN
taxlaw-2826	806	54	.	.	PUNCT
taxlaw-2826	807	1	none	none	NOUN
taxlaw-2826	807	2	of	of	ADP
taxlaw-2826	807	3	these	these	DET
taxlaw-2826	807	4	policies	policy	NOUN
taxlaw-2826	807	5	came	come	VERB
taxlaw-2826	807	6	close	close	ADV
taxlaw-2826	807	7	to	to	ADP
taxlaw-2826	807	8	a	a	DET
taxlaw-2826	807	9	significant	significant	ADJ
taxlaw-2826	807	10	relationship	relationship	NOUN
taxlaw-2826	807	11	to	to	ADP
taxlaw-2826	807	12	total	total	ADJ
taxlaw-2826	807	13	community	community	NOUN
taxlaw-2826	807	14	benefits	benefit	NOUN
taxlaw-2826	807	15	except	except	SCONJ
taxlaw-2826	807	16	for	for	ADP
taxlaw-2826	807	17	two	two	NUM
taxlaw-2826	807	18	:	:	PUNCT
taxlaw-2826	807	19	free	free	ADJ
taxlaw-2826	807	20	care	care	NOUN
taxlaw-2826	807	21	eligibility	eligibility	NOUN
taxlaw-2826	807	22	,	,	PUNCT
taxlaw-2826	807	23	the	the	DET
taxlaw-2826	807	24	variable	variable	NOUN
taxlaw-2826	807	25	that	that	PRON
taxlaw-2826	807	26	indicates	indicate	VERB
taxlaw-2826	807	27	the	the	DET
taxlaw-2826	807	28	percentage	percentage	NOUN
taxlaw-2826	807	29	above	above	ADP
taxlaw-2826	807	30	the	the	DET
taxlaw-2826	807	31	federal	federal	ADJ
taxlaw-2826	807	32	poverty	poverty	NOUN
taxlaw-2826	807	33	line	line	NOUN
taxlaw-2826	807	34	under	under	ADP
taxlaw-2826	807	35	which	which	PRON
taxlaw-2826	807	36	free	free	ADJ
taxlaw-2826	807	37	care	care	NOUN
taxlaw-2826	807	38	was	be	AUX
taxlaw-2826	807	39	available	available	ADJ
taxlaw-2826	807	40	(	(	PUNCT
taxlaw-2826	807	41	i.e.	i.e.	X
taxlaw-2826	807	42	,	,	PUNCT
taxlaw-2826	807	43	free	free	ADJ
taxlaw-2826	807	44	care	care	NOUN
taxlaw-2826	807	45	was	be	AUX
taxlaw-2826	807	46	available	available	ADJ
taxlaw-2826	807	47	for	for	ADP
taxlaw-2826	807	48	patients	patient	NOUN
taxlaw-2826	807	49	with	with	ADP
taxlaw-2826	807	50	incomes	income	NOUN
taxlaw-2826	807	51	below	below	ADP
taxlaw-2826	807	52	200	200	NUM
taxlaw-2826	807	53	%	%	NOUN
taxlaw-2826	807	54	of	of	ADP
taxlaw-2826	807	55	the	the	DET
taxlaw-2826	807	56	poverty	poverty	NOUN
taxlaw-2826	807	57	line	line	NOUN
taxlaw-2826	807	58	)	)	PUNCT
taxlaw-2826	807	59	;	;	PUNCT
taxlaw-2826	807	60	and	and	CCONJ
taxlaw-2826	807	61	discounted	discount	VERB
taxlaw-2826	807	62	care	care	NOUN
taxlaw-2826	807	63	eligibility	eligibility	NOUN
taxlaw-2826	807	64	,	,	PUNCT
taxlaw-2826	807	65	the	the	DET
taxlaw-2826	807	66	variable	variable	NOUN
taxlaw-2826	807	67	that	that	PRON
taxlaw-2826	807	68	indicates	indicate	VERB
taxlaw-2826	807	69	the	the	DET
taxlaw-2826	807	70	percentage	percentage	NOUN
taxlaw-2826	807	71	above	above	ADP
taxlaw-2826	807	72	the	the	DET
taxlaw-2826	807	73	federal	federal	ADJ
taxlaw-2826	807	74	poverty	poverty	NOUN
taxlaw-2826	807	75	line	line	NOUN
taxlaw-2826	807	76	under	under	ADP
taxlaw-2826	807	77	which	which	PRON
taxlaw-2826	807	78	discounted	discount	VERB
taxlaw-2826	807	79	care	care	NOUN
taxlaw-2826	807	80	was	be	AUX
taxlaw-2826	807	81	available	available	ADJ
taxlaw-2826	807	82	(	(	PUNCT
taxlaw-2826	807	83	i.e.	i.e.	X
taxlaw-2826	807	84	,	,	PUNCT
taxlaw-2826	807	85	discounted	discount	VERB
taxlaw-2826	807	86	care	care	NOUN
taxlaw-2826	807	87	was	be	AUX
taxlaw-2826	807	88	available	available	ADJ
taxlaw-2826	807	89	for	for	ADP
taxlaw-2826	807	90	patients	patient	NOUN
taxlaw-2826	807	91	with	with	ADP
taxlaw-2826	807	92	incomes	income	NOUN
taxlaw-2826	807	93	below	below	ADP
taxlaw-2826	807	94	400	400	NUM
taxlaw-2826	807	95	%	%	NOUN
taxlaw-2826	807	96	of	of	ADP
taxlaw-2826	807	97	the	the	DET
taxlaw-2826	807	98	poverty	poverty	NOUN
taxlaw-2826	807	99	line	line	NOUN
taxlaw-2826	807	100	)	)	PUNCT
taxlaw-2826	807	101	.	.	PUNCT
taxlaw-2826	808	1	for	for	ADP
taxlaw-2826	808	2	this	this	DET
taxlaw-2826	808	3	reason	reason	NOUN
taxlaw-2826	808	4	,	,	PUNCT
taxlaw-2826	808	5	table	table	NOUN
taxlaw-2826	808	6	2	2	NUM
taxlaw-2826	808	7	only	only	ADV
taxlaw-2826	808	8	shows	show	VERB
taxlaw-2826	808	9	the	the	DET
taxlaw-2826	808	10	results	result	NOUN
taxlaw-2826	808	11	of	of	ADP
taxlaw-2826	808	12	the	the	DET
taxlaw-2826	808	13	models	model	NOUN
taxlaw-2826	808	14	that	that	PRON
taxlaw-2826	808	15	included	include	VERB
taxlaw-2826	808	16	free	free	ADJ
taxlaw-2826	808	17	care	care	NOUN
taxlaw-2826	808	18	eligibility	eligibility	NOUN
taxlaw-2826	808	19	and	and	CCONJ
taxlaw-2826	808	20	discounted	discount	VERB
taxlaw-2826	808	21	care	care	NOUN
taxlaw-2826	808	22	eligibility	eligibility	NOUN
taxlaw-2826	808	23	.	.	PUNCT
taxlaw-2826	809	1	model	model	NOUN
taxlaw-2826	809	2	2	2	NUM
taxlaw-2826	809	3	includes	include	VERB
taxlaw-2826	809	4	free	free	ADJ
taxlaw-2826	809	5	care	care	NOUN
taxlaw-2826	809	6	eligibility	eligibility	NOUN
taxlaw-2826	809	7	,	,	PUNCT
taxlaw-2826	809	8	and	and	CCONJ
taxlaw-2826	809	9	model	model	NOUN
taxlaw-2826	809	10	3	3	NUM
taxlaw-2826	809	11	includes	include	VERB
taxlaw-2826	809	12	discounted	discount	VERB
taxlaw-2826	809	13	care	care	NOUN
taxlaw-2826	809	14	eligibility	eligibility	NOUN
taxlaw-2826	809	15	.	.	PUNCT
taxlaw-2826	810	1	169	169	NUM
taxlaw-2826	810	2	model	model	NOUN
taxlaw-2826	810	3	1	1	NUM
taxlaw-2826	810	4	,	,	PUNCT
taxlaw-2826	810	5	which	which	PRON
taxlaw-2826	810	6	did	do	AUX
taxlaw-2826	810	7	not	not	PART
taxlaw-2826	810	8	include	include	VERB
taxlaw-2826	810	9	either	either	PRON
taxlaw-2826	810	10	of	of	ADP
taxlaw-2826	810	11	the	the	DET
taxlaw-2826	810	12	policy	policy	NOUN
taxlaw-2826	810	13	variables	variable	NOUN
taxlaw-2826	810	14	,	,	PUNCT
taxlaw-2826	810	15	indicates	indicate	VERB
taxlaw-2826	810	16	that	that	SCONJ
taxlaw-2826	810	17	four	four	NUM
taxlaw-2826	810	18	specific	specific	ADJ
taxlaw-2826	810	19	hospital	hospital	NOUN
taxlaw-2826	810	20	or	or	CCONJ
taxlaw-2826	810	21	community	community	NOUN
taxlaw-2826	810	22	characteristics	characteristic	NOUN
taxlaw-2826	810	23	were	be	AUX
taxlaw-2826	810	24	significantly	significantly	ADV
taxlaw-2826	810	25	associated	associate	VERB
taxlaw-2826	810	26	with	with	ADP
taxlaw-2826	810	27	higher	high	ADJ
taxlaw-2826	810	28	spending	spending	NOUN
taxlaw-2826	810	29	on	on	ADP
taxlaw-2826	810	30	community	community	NOUN
taxlaw-2826	810	31	benefits	benefit	NOUN
taxlaw-2826	810	32	:	:	PUNCT
taxlaw-2826	810	33	gross	gross	ADJ
taxlaw-2826	810	34	receipts	receipt	NOUN
taxlaw-2826	810	35	,	,	PUNCT
taxlaw-2826	810	36	donations	donation	NOUN
taxlaw-2826	810	37	,	,	PUNCT
taxlaw-2826	810	38	population	population	NOUN
taxlaw-2826	810	39	density	density	NOUN
taxlaw-2826	810	40	,	,	PUNCT
taxlaw-2826	810	41	and	and	CCONJ
taxlaw-2826	810	42	percentage	percentage	NOUN
taxlaw-2826	810	43	of	of	ADP
taxlaw-2826	810	44	the	the	DET
taxlaw-2826	810	45	population	population	NOUN
taxlaw-2826	810	46	with	with	ADP
taxlaw-2826	810	47	incomes	income	NOUN
taxlaw-2826	810	48	in	in	ADP
taxlaw-2826	810	49	between	between	ADP
taxlaw-2826	810	50	100	100	NUM
taxlaw-2826	810	51	%	%	NOUN
taxlaw-2826	810	52	and	and	CCONJ
taxlaw-2826	810	53	149	149	NUM
taxlaw-2826	810	54	%	%	NOUN
taxlaw-2826	810	55	of	of	ADP
taxlaw-2826	810	56	the	the	DET
taxlaw-2826	810	57	federal	federal	ADJ
taxlaw-2826	810	58	poverty	poverty	NOUN
taxlaw-2826	810	59	line	line	NOUN
taxlaw-2826	810	60	.	.	PUNCT
taxlaw-2826	811	1	for	for	ADP
taxlaw-2826	811	2	example	example	NOUN
taxlaw-2826	811	3	,	,	PUNCT
taxlaw-2826	811	4	gross	gross	ADJ
taxlaw-2826	811	5	receipts	receipt	NOUN
taxlaw-2826	811	6	had	have	VERB
taxlaw-2826	811	7	a	a	DET
taxlaw-2826	811	8	coefficient	coefficient	NOUN
taxlaw-2826	811	9	of	of	ADP
taxlaw-2826	811	10	0.132	0.132	NUM
taxlaw-2826	811	11	,	,	PUNCT
taxlaw-2826	811	12	which	which	PRON
taxlaw-2826	811	13	meant	mean	VERB
taxlaw-2826	811	14	that	that	SCONJ
taxlaw-2826	811	15	,	,	PUNCT
taxlaw-2826	811	16	for	for	ADP
taxlaw-2826	811	17	the	the	DET
taxlaw-2826	811	18	mean	mean	ADJ
taxlaw-2826	811	19	hospital	hospital	NOUN
taxlaw-2826	811	20	,	,	PUNCT
taxlaw-2826	811	21	a	a	DET
taxlaw-2826	811	22	10	10	NUM
taxlaw-2826	811	23	%	%	NOUN
taxlaw-2826	811	24	increase	increase	NOUN
taxlaw-2826	811	25	in	in	ADP
taxlaw-2826	811	26	gross	gross	ADJ
taxlaw-2826	811	27	receipts	receipt	NOUN
taxlaw-2826	811	28	was	be	AUX
taxlaw-2826	811	29	associated	associate	VERB
taxlaw-2826	811	30	with	with	ADP
taxlaw-2826	811	31	a	a	DET
taxlaw-2826	811	32	0.008	0.008	NUM
taxlaw-2826	811	33	%	%	NOUN
taxlaw-2826	811	34	increase	increase	NOUN
taxlaw-2826	811	35	in	in	ADP
taxlaw-2826	811	36	expenses	expense	NOUN
taxlaw-2826	811	37	devoted	devote	VERB
taxlaw-2826	811	38	to	to	ADP
taxlaw-2826	811	39	total	total	ADJ
taxlaw-2826	811	40	community	community	NOUN
taxlaw-2826	811	41	benefits	benefit	NOUN
taxlaw-2826	811	42	.	.	PUNCT
taxlaw-2826	812	1	170	170	NUM
taxlaw-2826	812	2	overall	overall	ADJ
taxlaw-2826	812	3	,	,	PUNCT
taxlaw-2826	812	4	these	these	DET
taxlaw-2826	812	5	data	datum	NOUN
taxlaw-2826	812	6	showed	show	VERB
taxlaw-2826	812	7	that	that	SCONJ
taxlaw-2826	812	8	hospitals	hospital	NOUN
taxlaw-2826	812	9	in	in	ADP
taxlaw-2826	812	10	the	the	DET
taxlaw-2826	812	11	category	category	NOUN
taxlaw-2826	812	12	providing	provide	VERB
taxlaw-2826	812	13	more	more	ADJ
taxlaw-2826	812	14	community	community	NOUN
taxlaw-2826	812	15	benefits	benefit	NOUN
taxlaw-2826	812	16	tended	tend	VERB
taxlaw-2826	812	17	to	to	PART
taxlaw-2826	812	18	be	be	AUX
taxlaw-2826	812	19	larger	large	ADJ
taxlaw-2826	812	20	hospitals	hospital	NOUN
taxlaw-2826	812	21	in	in	ADP
taxlaw-2826	812	22	more	more	ADJ
taxlaw-2826	812	23	urban	urban	ADJ
taxlaw-2826	812	24	communities	community	NOUN
taxlaw-2826	812	25	with	with	ADP
taxlaw-2826	812	26	residents	resident	NOUN
taxlaw-2826	812	27	living	live	VERB
taxlaw-2826	812	28	just	just	ADV
taxlaw-2826	812	29	above	above	ADP
taxlaw-2826	812	30	the	the	DET
taxlaw-2826	812	31	poverty	poverty	NOUN
taxlaw-2826	812	32	line	line	NOUN
taxlaw-2826	812	33	.	.	PUNCT
taxlaw-2826	813	1	in	in	ADP
taxlaw-2826	813	2	models	model	NOUN
taxlaw-2826	813	3	2	2	NUM
taxlaw-2826	813	4	and	and	CCONJ
taxlaw-2826	813	5	3	3	NUM
taxlaw-2826	813	6	,	,	PUNCT
taxlaw-2826	813	7	gross	gross	ADJ
taxlaw-2826	813	8	receipts	receipt	NOUN
taxlaw-2826	813	9	,	,	PUNCT
taxlaw-2826	813	10	donations	donation	NOUN
taxlaw-2826	813	11	,	,	PUNCT
taxlaw-2826	813	12	and	and	CCONJ
taxlaw-2826	813	13	population	population	NOUN
taxlaw-2826	813	14	density	density	NOUN
taxlaw-2826	813	15	were	be	AUX
taxlaw-2826	813	16	still	still	ADV
taxlaw-2826	813	17	significantly	significantly	ADV
taxlaw-2826	813	18	and	and	CCONJ
taxlaw-2826	813	19	positively	positively	ADV
taxlaw-2826	813	20	associated	associate	VERB
taxlaw-2826	813	21	with	with	ADP
taxlaw-2826	813	22	the	the	DET
taxlaw-2826	813	23	percentage	percentage	NOUN
taxlaw-2826	813	24	of	of	ADP
taxlaw-2826	813	25	expenses	expense	NOUN
taxlaw-2826	813	26	devoted	devote	VERB
taxlaw-2826	813	27	to	to	ADP
taxlaw-2826	813	28	total	total	ADJ
taxlaw-2826	813	29	community	community	NOUN
taxlaw-2826	813	30	benefit	benefit	NOUN
taxlaw-2826	813	31	.	.	PUNCT
taxlaw-2826	814	1	model	model	NOUN
taxlaw-2826	814	2	2	2	NUM
taxlaw-2826	814	3	showed	show	VERB
taxlaw-2826	814	4	that	that	SCONJ
taxlaw-2826	814	5	free	free	ADJ
taxlaw-2826	814	6	care	care	NOUN
taxlaw-2826	814	7	eligibility	eligibility	NOUN
taxlaw-2826	814	8	was	be	AUX
taxlaw-2826	814	9	also	also	ADV
taxlaw-2826	814	10	positively	positively	ADV
taxlaw-2826	814	11	and	and	CCONJ
taxlaw-2826	814	12	significantly	significantly	ADV
taxlaw-2826	814	13	associated	associate	VERB
taxlaw-2826	814	14	with	with	ADP
taxlaw-2826	814	15	total	total	ADJ
taxlaw-2826	814	16	community	community	NOUN
taxlaw-2826	814	17	benefit	benefit	NOUN
taxlaw-2826	814	18	.	.	PUNCT
taxlaw-2826	815	1	that	that	PRON
taxlaw-2826	815	2	means	mean	VERB
taxlaw-2826	815	3	that	that	SCONJ
taxlaw-2826	815	4	hospitals	hospital	NOUN
taxlaw-2826	815	5	that	that	PRON
taxlaw-2826	815	6	provide	provide	VERB
taxlaw-2826	815	7	free	free	ADJ
taxlaw-2826	815	8	care	care	NOUN
taxlaw-2826	815	9	at	at	ADP
taxlaw-2826	815	10	higher	high	ADJ
taxlaw-2826	815	11	income	income	NOUN
taxlaw-2826	815	12	levels	level	NOUN
taxlaw-2826	815	13	are	be	AUX
taxlaw-2826	815	14	more	more	ADV
taxlaw-2826	815	15	likely	likely	ADJ
taxlaw-2826	815	16	to	to	PART
taxlaw-2826	815	17	devote	devote	VERB
taxlaw-2826	815	18	more	more	ADJ
taxlaw-2826	815	19	of	of	ADP
taxlaw-2826	815	20	their	their	PRON
taxlaw-2826	815	21	expenses	expense	NOUN
taxlaw-2826	815	22	to	to	ADP
taxlaw-2826	815	23	community	community	NOUN
taxlaw-2826	815	24	benefits	benefit	NOUN
taxlaw-2826	815	25	.	.	PUNCT
taxlaw-2826	816	1	in	in	ADP
taxlaw-2826	816	2	this	this	DET
taxlaw-2826	816	3	model	model	NOUN
taxlaw-2826	816	4	,	,	PUNCT
taxlaw-2826	816	5	percent	percent	NOUN
taxlaw-2826	816	6	100	100	NUM
taxlaw-2826	816	7	-	-	SYM
taxlaw-2826	816	8	149	149	NUM
taxlaw-2826	816	9	fpl	fpl	NOUN
taxlaw-2826	816	10	was	be	AUX
taxlaw-2826	816	11	positively	positively	ADV
taxlaw-2826	816	12	associated	associate	VERB
taxlaw-2826	816	13	with	with	ADP
taxlaw-2826	816	14	community	community	NOUN
taxlaw-2826	816	15	benefit	benefit	NOUN
taxlaw-2826	816	16	spending	spending	NOUN
taxlaw-2826	816	17	,	,	PUNCT
taxlaw-2826	816	18	but	but	CCONJ
taxlaw-2826	816	19	slightly	slightly	ADV
taxlaw-2826	816	20	below	below	ADP
taxlaw-2826	816	21	the	the	DET
taxlaw-2826	816	22	statistical	statistical	ADJ
taxlaw-2826	816	23	significance	significance	NOUN
taxlaw-2826	816	24	threshold	threshold	NOUN
taxlaw-2826	816	25	.	.	PUNCT
taxlaw-2826	817	1	171	171	NUM
taxlaw-2826	817	2	that	that	PRON
taxlaw-2826	817	3	raises	raise	VERB
taxlaw-2826	817	4	the	the	DET
taxlaw-2826	817	5	possibility	possibility	NOUN
taxlaw-2826	817	6	that	that	SCONJ
taxlaw-2826	817	7	some	some	PRON
taxlaw-2826	817	8	or	or	CCONJ
taxlaw-2826	817	9	all	all	PRON
taxlaw-2826	817	10	of	of	ADP
taxlaw-2826	817	11	the	the	DET
taxlaw-2826	817	12	effect	effect	NOUN
taxlaw-2826	817	13	of	of	ADP
taxlaw-2826	817	14	having	have	VERB
taxlaw-2826	817	15	more	more	ADJ
taxlaw-2826	817	16	community	community	NOUN
taxlaw-2826	817	17	members	member	NOUN
taxlaw-2826	817	18	in	in	ADP
taxlaw-2826	817	19	that	that	DET
taxlaw-2826	817	20	income	income	NOUN
taxlaw-2826	817	21	range	range	NOUN
taxlaw-2826	817	22	on	on	ADP
taxlaw-2826	817	23	community	community	NOUN
taxlaw-2826	817	24	benefit	benefit	NOUN
taxlaw-2826	817	25	spending	spending	NOUN
taxlaw-2826	817	26	may	may	AUX
taxlaw-2826	817	27	not	not	PART
taxlaw-2826	817	28	be	be	AUX
taxlaw-2826	817	29	independent	independent	ADJ
taxlaw-2826	817	30	of	of	ADP
taxlaw-2826	817	31	the	the	DET
taxlaw-2826	817	32	free	free	ADJ
taxlaw-2826	817	33	care	care	NOUN
taxlaw-2826	817	34	policy	policy	NOUN
taxlaw-2826	817	35	.	.	PUNCT
taxlaw-2826	818	1	in	in	ADP
taxlaw-2826	818	2	other	other	ADJ
taxlaw-2826	818	3	words	word	NOUN
taxlaw-2826	818	4	,	,	PUNCT
taxlaw-2826	818	5	having	have	VERB
taxlaw-2826	818	6	more	more	ADJ
taxlaw-2826	818	7	community	community	NOUN
taxlaw-2826	818	8	members	member	NOUN
taxlaw-2826	818	9	in	in	ADP
taxlaw-2826	818	10	that	that	DET
taxlaw-2826	818	11	income	income	NOUN
taxlaw-2826	818	12	range	range	NOUN
taxlaw-2826	818	13	may	may	AUX
taxlaw-2826	818	14	directly	directly	ADV
taxlaw-2826	818	15	cause	cause	VERB
taxlaw-2826	818	16	hospitals	hospital	NOUN
taxlaw-2826	818	17	to	to	PART
taxlaw-2826	818	18	spend	spend	VERB
taxlaw-2826	818	19	more	more	ADJ
taxlaw-2826	818	20	on	on	ADP
taxlaw-2826	818	21	community	community	NOUN
taxlaw-2826	818	22	benefit	benefit	NOUN
taxlaw-2826	818	23	.	.	PUNCT
taxlaw-2826	818	24	169	169	NUM
taxlaw-2826	818	25	in	in	ADP
taxlaw-2826	818	26	each	each	PRON
taxlaw-2826	818	27	of	of	ADP
taxlaw-2826	818	28	these	these	DET
taxlaw-2826	818	29	models	model	NOUN
taxlaw-2826	818	30	,	,	PUNCT
taxlaw-2826	818	31	i	i	PRON
taxlaw-2826	818	32	applied	apply	VERB
taxlaw-2826	818	33	a	a	DET
taxlaw-2826	818	34	square	square	ADJ
taxlaw-2826	818	35	-	-	PUNCT
taxlaw-2826	818	36	root	root	NOUN
taxlaw-2826	818	37	transformation	transformation	NOUN
taxlaw-2826	818	38	to	to	ADP
taxlaw-2826	818	39	the	the	DET
taxlaw-2826	818	40	dependent	dependent	ADJ
taxlaw-2826	818	41	variable	variable	NOUN
taxlaw-2826	818	42	to	to	PART
taxlaw-2826	818	43	reduce	reduce	VERB
taxlaw-2826	818	44	the	the	DET
taxlaw-2826	818	45	skew	skew	NOUN
taxlaw-2826	818	46	in	in	ADP
taxlaw-2826	818	47	the	the	DET
taxlaw-2826	818	48	dependent	dependent	ADJ
taxlaw-2826	818	49	variable	variable	NOUN
taxlaw-2826	818	50	.	.	PUNCT
taxlaw-2826	819	1	this	this	PRON
taxlaw-2826	819	2	has	have	VERB
taxlaw-2826	819	3	the	the	DET
taxlaw-2826	819	4	benefit	benefit	NOUN
taxlaw-2826	819	5	of	of	ADP
taxlaw-2826	819	6	reducing	reduce	VERB
taxlaw-2826	819	7	the	the	DET
taxlaw-2826	819	8	impact	impact	NOUN
taxlaw-2826	819	9	of	of	ADP
taxlaw-2826	819	10	what	what	PRON
taxlaw-2826	819	11	appeared	appear	VERB
taxlaw-2826	819	12	to	to	PART
taxlaw-2826	819	13	be	be	AUX
taxlaw-2826	819	14	a	a	DET
taxlaw-2826	819	15	handful	handful	NOUN
taxlaw-2826	819	16	of	of	ADP
taxlaw-2826	819	17	substantial	substantial	ADJ
taxlaw-2826	819	18	outliers	outlier	NOUN
taxlaw-2826	819	19	.	.	PUNCT
taxlaw-2826	820	1	170	170	NUM
taxlaw-2826	820	2	the	the	DET
taxlaw-2826	820	3	reason	reason	NOUN
taxlaw-2826	820	4	the	the	DET
taxlaw-2826	820	5	effect	effect	NOUN
taxlaw-2826	820	6	size	size	NOUN
taxlaw-2826	820	7	is	be	AUX
taxlaw-2826	820	8	0.02	0.02	NUM
taxlaw-2826	820	9	rather	rather	ADV
taxlaw-2826	820	10	than	than	ADP
taxlaw-2826	820	11	0.132	0.132	NUM
taxlaw-2826	820	12	is	be	AUX
taxlaw-2826	820	13	because	because	SCONJ
taxlaw-2826	820	14	,	,	PUNCT
taxlaw-2826	820	15	as	as	SCONJ
taxlaw-2826	820	16	discussed	discuss	VERB
taxlaw-2826	820	17	,	,	PUNCT
taxlaw-2826	820	18	to	to	PART
taxlaw-2826	820	19	reduce	reduce	VERB
taxlaw-2826	820	20	the	the	DET
taxlaw-2826	820	21	effect	effect	NOUN
taxlaw-2826	820	22	of	of	ADP
taxlaw-2826	820	23	outliers	outlier	NOUN
taxlaw-2826	820	24	,	,	PUNCT
taxlaw-2826	820	25	i	i	PRON
taxlaw-2826	820	26	used	use	VERB
taxlaw-2826	820	27	a	a	DET
taxlaw-2826	820	28	square	square	ADJ
taxlaw-2826	820	29	-	-	PUNCT
taxlaw-2826	820	30	root	root	NOUN
taxlaw-2826	820	31	transformation	transformation	NOUN
taxlaw-2826	820	32	of	of	ADP
taxlaw-2826	820	33	the	the	DET
taxlaw-2826	820	34	dependent	dependent	ADJ
taxlaw-2826	820	35	variable	variable	NOUN
taxlaw-2826	820	36	.	.	PUNCT
taxlaw-2826	821	1	that	that	PRON
taxlaw-2826	821	2	means	mean	VERB
taxlaw-2826	821	3	that	that	SCONJ
taxlaw-2826	821	4	the	the	DET
taxlaw-2826	821	5	reported	report	VERB
taxlaw-2826	821	6	coefficients	coefficient	NOUN
taxlaw-2826	821	7	do	do	AUX
taxlaw-2826	821	8	not	not	PART
taxlaw-2826	821	9	by	by	ADP
taxlaw-2826	821	10	themselves	themselves	PRON
taxlaw-2826	821	11	represent	represent	VERB
taxlaw-2826	821	12	the	the	DET
taxlaw-2826	821	13	marginal	marginal	ADJ
taxlaw-2826	821	14	effects	effect	NOUN
taxlaw-2826	821	15	of	of	ADP
taxlaw-2826	821	16	the	the	DET
taxlaw-2826	821	17	independent	independent	ADJ
taxlaw-2826	821	18	variables	variable	NOUN
taxlaw-2826	821	19	.	.	PUNCT
taxlaw-2826	822	1	instead	instead	ADV
taxlaw-2826	822	2	,	,	PUNCT
taxlaw-2826	822	3	that	that	SCONJ
taxlaw-2826	822	4	i	i	PRON
taxlaw-2826	822	5	have	have	VERB
taxlaw-2826	822	6	to	to	PART
taxlaw-2826	822	7	take	take	VERB
taxlaw-2826	822	8	the	the	DET
taxlaw-2826	822	9	derivative	derivative	NOUN
taxlaw-2826	822	10	of	of	ADP
taxlaw-2826	822	11	the	the	DET
taxlaw-2826	822	12	ols	ol	NOUN
taxlaw-2826	822	13	function	function	VERB
taxlaw-2826	822	14	to	to	PART
taxlaw-2826	822	15	determine	determine	VERB
taxlaw-2826	822	16	the	the	DET
taxlaw-2826	822	17	marginal	marginal	ADJ
taxlaw-2826	822	18	effect	effect	NOUN
taxlaw-2826	822	19	of	of	ADP
taxlaw-2826	822	20	the	the	DET
taxlaw-2826	822	21	dependent	dependent	ADJ
taxlaw-2826	822	22	variable	variable	NOUN
taxlaw-2826	822	23	in	in	ADP
taxlaw-2826	822	24	each	each	DET
taxlaw-2826	822	25	case	case	NOUN
taxlaw-2826	822	26	,	,	PUNCT
taxlaw-2826	822	27	which	which	PRON
taxlaw-2826	822	28	is	be	AUX
taxlaw-2826	822	29	how	how	SCONJ
taxlaw-2826	822	30	i	i	PRON
taxlaw-2826	822	31	arrived	arrive	VERB
taxlaw-2826	822	32	at	at	ADP
taxlaw-2826	822	33	these	these	DET
taxlaw-2826	822	34	effect	effect	NOUN
taxlaw-2826	822	35	sizes	size	NOUN
taxlaw-2826	822	36	.	.	PUNCT
taxlaw-2826	823	1	171	171	NUM
taxlaw-2826	823	2	the	the	DET
taxlaw-2826	823	3	effect	effect	NOUN
taxlaw-2826	823	4	was	be	AUX
taxlaw-2826	823	5	significant	significant	ADJ
taxlaw-2826	823	6	using	use	VERB
taxlaw-2826	823	7	a	a	DET
taxlaw-2826	823	8	one	one	NUM
taxlaw-2826	823	9	-	-	PUNCT
taxlaw-2826	823	10	tailed	tail	VERB
taxlaw-2826	823	11	test	test	NOUN
taxlaw-2826	823	12	.	.	PUNCT
taxlaw-2826	824	1	64	64	NUM
taxlaw-2826	824	2	columbia	columbia	PROPN
taxlaw-2826	824	3	journal	journal	NOUN
taxlaw-2826	824	4	of	of	ADP
taxlaw-2826	824	5	tax	tax	NOUN
taxlaw-2826	824	6	law	law	NOUN
taxlaw-2826	825	1	[	[	X
taxlaw-2826	825	2	vol.6:33	vol.6:33	ADJ
taxlaw-2826	825	3	having	have	VERB
taxlaw-2826	825	4	more	more	ADJ
taxlaw-2826	825	5	community	community	NOUN
taxlaw-2826	825	6	members	member	NOUN
taxlaw-2826	825	7	in	in	ADP
taxlaw-2826	825	8	that	that	DET
taxlaw-2826	825	9	income	income	NOUN
taxlaw-2826	825	10	range	range	NOUN
taxlaw-2826	825	11	may	may	AUX
taxlaw-2826	825	12	also	also	ADV
taxlaw-2826	825	13	cause	cause	VERB
taxlaw-2826	825	14	hospitals	hospital	NOUN
taxlaw-2826	825	15	to	to	PART
taxlaw-2826	825	16	adopt	adopt	VERB
taxlaw-2826	825	17	financial	financial	ADJ
taxlaw-2826	825	18	aid	aid	NOUN
taxlaw-2826	825	19	policies	policy	NOUN
taxlaw-2826	825	20	with	with	ADP
taxlaw-2826	825	21	higher	high	ADJ
taxlaw-2826	825	22	thresholds	threshold	NOUN
taxlaw-2826	825	23	.	.	PUNCT
taxlaw-2826	826	1	this	this	DET
taxlaw-2826	826	2	result	result	NOUN
taxlaw-2826	826	3	suggests	suggest	VERB
taxlaw-2826	826	4	that	that	SCONJ
taxlaw-2826	826	5	both	both	PRON
taxlaw-2826	826	6	of	of	ADP
taxlaw-2826	826	7	these	these	DET
taxlaw-2826	826	8	effects	effect	NOUN
taxlaw-2826	826	9	are	be	AUX
taxlaw-2826	826	10	probably	probably	ADV
taxlaw-2826	826	11	present	present	ADJ
taxlaw-2826	826	12	to	to	ADP
taxlaw-2826	826	13	some	some	DET
taxlaw-2826	826	14	extent	extent	NOUN
taxlaw-2826	826	15	.	.	PUNCT
taxlaw-2826	827	1	model	model	NOUN
taxlaw-2826	827	2	3	3	NUM
taxlaw-2826	827	3	shows	show	VERB
taxlaw-2826	827	4	that	that	SCONJ
taxlaw-2826	827	5	a	a	DET
taxlaw-2826	827	6	higher	high	ADJ
taxlaw-2826	827	7	threshold	threshold	NOUN
taxlaw-2826	827	8	for	for	ADP
taxlaw-2826	827	9	the	the	DET
taxlaw-2826	827	10	discounted	discount	VERB
taxlaw-2826	827	11	care	care	NOUN
taxlaw-2826	827	12	policy	policy	NOUN
taxlaw-2826	827	13	was	be	AUX
taxlaw-2826	827	14	associated	associate	VERB
taxlaw-2826	827	15	with	with	ADP
taxlaw-2826	827	16	a	a	DET
taxlaw-2826	827	17	greater	great	ADJ
taxlaw-2826	827	18	percent	percent	NOUN
taxlaw-2826	827	19	of	of	ADP
taxlaw-2826	827	20	expenses	expense	NOUN
taxlaw-2826	827	21	devoted	devote	VERB
taxlaw-2826	827	22	to	to	ADP
taxlaw-2826	827	23	community	community	NOUN
taxlaw-2826	827	24	benefit	benefit	NOUN
taxlaw-2826	827	25	.	.	PUNCT
taxlaw-2826	828	1	however	however	ADV
taxlaw-2826	828	2	,	,	PUNCT
taxlaw-2826	828	3	the	the	DET
taxlaw-2826	828	4	effect	effect	NOUN
taxlaw-2826	828	5	was	be	AUX
taxlaw-2826	828	6	not	not	PART
taxlaw-2826	828	7	quite	quite	ADV
taxlaw-2826	828	8	significant	significant	ADJ
taxlaw-2826	828	9	.	.	PUNCT
taxlaw-2826	829	1	again	again	ADV
taxlaw-2826	829	2	,	,	PUNCT
taxlaw-2826	829	3	in	in	ADP
taxlaw-2826	829	4	model	model	NOUN
taxlaw-2826	829	5	3	3	NUM
taxlaw-2826	829	6	,	,	PUNCT
taxlaw-2826	829	7	percent	percent	NOUN
taxlaw-2826	829	8	100	100	NUM
taxlaw-2826	829	9	-	-	SYM
taxlaw-2826	829	10	149	149	NUM
taxlaw-2826	829	11	fpl	fpl	NOUN
taxlaw-2826	829	12	had	have	VERB
taxlaw-2826	829	13	a	a	DET
taxlaw-2826	829	14	positive	positive	ADJ
taxlaw-2826	829	15	but	but	CCONJ
taxlaw-2826	829	16	not	not	PART
taxlaw-2826	829	17	quite	quite	ADV
taxlaw-2826	829	18	significant	significant	ADJ
taxlaw-2826	829	19	effect	effect	NOUN
taxlaw-2826	829	20	on	on	ADP
taxlaw-2826	829	21	community	community	NOUN
taxlaw-2826	829	22	benefit	benefit	NOUN
taxlaw-2826	829	23	spending	spending	NOUN
taxlaw-2826	829	24	.	.	PUNCT
taxlaw-2826	830	1	again	again	ADV
taxlaw-2826	830	2	,	,	PUNCT
taxlaw-2826	830	3	this	this	PRON
taxlaw-2826	830	4	suggests	suggest	VERB
taxlaw-2826	830	5	a	a	DET
taxlaw-2826	830	6	potential	potential	ADJ
taxlaw-2826	830	7	indirect	indirect	ADJ
taxlaw-2826	830	8	effect	effect	NOUN
taxlaw-2826	830	9	.	.	PUNCT
taxlaw-2826	831	1	perhaps	perhaps	ADV
taxlaw-2826	831	2	part	part	NOUN
taxlaw-2826	831	3	of	of	ADP
taxlaw-2826	831	4	the	the	DET
taxlaw-2826	831	5	reason	reason	NOUN
taxlaw-2826	831	6	that	that	SCONJ
taxlaw-2826	831	7	the	the	DET
taxlaw-2826	831	8	existence	existence	NOUN
taxlaw-2826	831	9	of	of	ADP
taxlaw-2826	831	10	community	community	NOUN
taxlaw-2826	831	11	members	member	NOUN
taxlaw-2826	831	12	in	in	ADP
taxlaw-2826	831	13	that	that	DET
taxlaw-2826	831	14	income	income	NOUN
taxlaw-2826	831	15	range	range	NOUN
taxlaw-2826	831	16	is	be	AUX
taxlaw-2826	831	17	associated	associate	VERB
taxlaw-2826	831	18	with	with	ADP
taxlaw-2826	831	19	higher	high	ADJ
taxlaw-2826	831	20	spending	spending	NOUN
taxlaw-2826	831	21	on	on	ADP
taxlaw-2826	831	22	community	community	NOUN
taxlaw-2826	831	23	benefit	benefit	NOUN
taxlaw-2826	831	24	is	be	AUX
taxlaw-2826	831	25	because	because	SCONJ
taxlaw-2826	831	26	having	have	VERB
taxlaw-2826	831	27	more	more	ADJ
taxlaw-2826	831	28	members	member	NOUN
taxlaw-2826	831	29	in	in	ADP
taxlaw-2826	831	30	that	that	DET
taxlaw-2826	831	31	income	income	NOUN
taxlaw-2826	831	32	range	range	NOUN
taxlaw-2826	831	33	makes	make	VERB
taxlaw-2826	831	34	hospitals	hospital	NOUN
taxlaw-2826	831	35	more	more	ADV
taxlaw-2826	831	36	likely	likely	ADJ
taxlaw-2826	831	37	to	to	PART
taxlaw-2826	831	38	adopt	adopt	VERB
taxlaw-2826	831	39	generous	generous	ADJ
taxlaw-2826	831	40	discounted	discount	VERB
taxlaw-2826	831	41	-	-	PUNCT
taxlaw-2826	831	42	care	care	NOUN
taxlaw-2826	831	43	policies	policy	NOUN
taxlaw-2826	831	44	.	.	PUNCT
taxlaw-2826	832	1	those	those	DET
taxlaw-2826	832	2	generous	generous	ADJ
taxlaw-2826	832	3	discounted	discount	VERB
taxlaw-2826	832	4	-	-	PUNCT
taxlaw-2826	832	5	care	care	NOUN
taxlaw-2826	832	6	policies	policy	NOUN
taxlaw-2826	832	7	may	may	AUX
taxlaw-2826	832	8	in	in	ADP
taxlaw-2826	832	9	turn	turn	NOUN
taxlaw-2826	832	10	be	be	AUX
taxlaw-2826	832	11	associated	associate	VERB
taxlaw-2826	832	12	with	with	ADP
taxlaw-2826	832	13	an	an	DET
taxlaw-2826	832	14	increase	increase	NOUN
taxlaw-2826	832	15	in	in	ADP
taxlaw-2826	832	16	community	community	NOUN
taxlaw-2826	832	17	benefit	benefit	NOUN
taxlaw-2826	832	18	spending	spending	NOUN
taxlaw-2826	832	19	.	.	PUNCT
taxlaw-2826	833	1	next	next	ADV
taxlaw-2826	833	2	,	,	PUNCT
taxlaw-2826	833	3	i	i	PRON
taxlaw-2826	833	4	examined	examine	VERB
taxlaw-2826	833	5	which	which	DET
taxlaw-2826	833	6	hospital	hospital	NOUN
taxlaw-2826	833	7	and	and	CCONJ
taxlaw-2826	833	8	community	community	NOUN
taxlaw-2826	833	9	characteristics	characteristic	NOUN
taxlaw-2826	833	10	were	be	AUX
taxlaw-2826	833	11	associated	associate	VERB
taxlaw-2826	833	12	with	with	ADP
taxlaw-2826	833	13	the	the	DET
taxlaw-2826	833	14	hospitals	hospital	NOUN
taxlaw-2826	833	15	that	that	PRON
taxlaw-2826	833	16	devoted	devote	VERB
taxlaw-2826	833	17	larger	large	ADJ
taxlaw-2826	833	18	amounts	amount	NOUN
taxlaw-2826	833	19	to	to	ADP
taxlaw-2826	833	20	community	community	NOUN
taxlaw-2826	833	21	building	building	NOUN
taxlaw-2826	833	22	activities	activity	NOUN
taxlaw-2826	833	23	.	.	PUNCT
taxlaw-2826	834	1	total	total	ADJ
taxlaw-2826	834	2	community	community	NOUN
taxlaw-2826	834	3	building	building	NOUN
taxlaw-2826	834	4	aggregated	aggregate	VERB
taxlaw-2826	834	5	all	all	PRON
taxlaw-2826	834	6	of	of	ADP
taxlaw-2826	834	7	the	the	DET
taxlaw-2826	834	8	individual	individual	ADJ
taxlaw-2826	834	9	community	community	NOUN
taxlaw-2826	834	10	benefit	benefit	NOUN
taxlaw-2826	834	11	variables	variable	NOUN
taxlaw-2826	834	12	,	,	PUNCT
taxlaw-2826	834	13	so	so	CCONJ
taxlaw-2826	834	14	i	i	PRON
taxlaw-2826	834	15	used	use	VERB
taxlaw-2826	834	16	that	that	SCONJ
taxlaw-2826	834	17	as	as	ADP
taxlaw-2826	834	18	the	the	DET
taxlaw-2826	834	19	dependent	dependent	ADJ
taxlaw-2826	834	20	variable	variable	NOUN
taxlaw-2826	834	21	in	in	ADP
taxlaw-2826	834	22	an	an	DET
taxlaw-2826	834	23	ols	ol	NOUN
taxlaw-2826	834	24	model	model	NOUN
taxlaw-2826	834	25	.	.	PUNCT
taxlaw-2826	835	1	table	table	NOUN
taxlaw-2826	835	2	3	3	NUM
taxlaw-2826	835	3	presents	present	VERB
taxlaw-2826	835	4	the	the	DET
taxlaw-2826	835	5	results	result	NOUN
taxlaw-2826	835	6	.	.	PUNCT
taxlaw-2826	836	1	2014	2014	NUM
taxlaw-2826	836	2	]	]	PUNCT
taxlaw-2826	836	3	tax	tax	NOUN
taxlaw-2826	836	4	-	-	PUNCT
taxlaw-2826	836	5	exempt	exempt	ADJ
taxlaw-2826	836	6	hospitals	hospital	NOUN
taxlaw-2826	836	7	and	and	CCONJ
taxlaw-2826	836	8	their	their	PRON
taxlaw-2826	836	9	communities	community	NOUN
taxlaw-2826	836	10	65	65	NUM
taxlaw-2826	836	11	table	table	NOUN
taxlaw-2826	836	12	3	3	NUM
taxlaw-2826	836	13	:	:	PUNCT
taxlaw-2826	836	14	total	total	ADJ
taxlaw-2826	836	15	community	community	NOUN
taxlaw-2826	836	16	building	building	NOUN
taxlaw-2826	836	17	spending	spending	NOUN
taxlaw-2826	836	18	according	accord	VERB
taxlaw-2826	836	19	to	to	ADP
taxlaw-2826	836	20	hospital	hospital	NOUN
taxlaw-2826	836	21	and	and	CCONJ
taxlaw-2826	836	22	community	community	NOUN
taxlaw-2826	836	23	characteristics	characteristic	NOUN
taxlaw-2826	836	24	model	model	VERB
taxlaw-2826	836	25	4	4	NUM
taxlaw-2826	836	26	unconditional	unconditional	ADJ
taxlaw-2826	836	27	requirement	requirement	NOUN
taxlaw-2826	836	28	0.036	0.036	NUM
taxlaw-2826	836	29	*	*	PUNCT
taxlaw-2826	836	30	(	(	PUNCT
taxlaw-2826	836	31	0.018	0.018	NUM
taxlaw-2826	836	32	)	)	PUNCT
taxlaw-2826	836	33	conditional	conditional	ADJ
taxlaw-2826	836	34	requirement	requirement	NOUN
taxlaw-2826	836	35	-0.035	-0.035	X
taxlaw-2826	836	36	*	*	PUNCT
taxlaw-2826	836	37	(	(	PUNCT
taxlaw-2826	836	38	0.016	0.016	NUM
taxlaw-2826	836	39	)	)	PUNCT
taxlaw-2826	836	40	mandatory	mandatory	ADJ
taxlaw-2826	836	41	minimum	minimum	NOUN
taxlaw-2826	836	42	-0.016	-0.016	PRON
taxlaw-2826	836	43	(	(	PUNCT
taxlaw-2826	836	44	0.021	0.021	NUM
taxlaw-2826	836	45	)	)	PUNCT
taxlaw-2826	836	46	mandated	mandate	VERB
taxlaw-2826	836	47	level	level	NOUN
taxlaw-2826	836	48	-0.001	-0.001	PUNCT
taxlaw-2826	836	49	(	(	PUNCT
taxlaw-2826	836	50	0.013	0.013	NUM
taxlaw-2826	836	51	)	)	PUNCT
taxlaw-2826	836	52	gross	gross	ADJ
taxlaw-2826	836	53	receipts	receipt	NOUN
taxlaw-2826	836	54	(	(	PUNCT
taxlaw-2826	836	55	logged	log	VERB
taxlaw-2826	836	56	)	)	PUNCT
taxlaw-2826	836	57	0.020	0.020	NUM
taxlaw-2826	836	58	*	*	PUNCT
taxlaw-2826	836	59	(	(	PUNCT
taxlaw-2826	836	60	0.005	0.005	NUM
taxlaw-2826	836	61	)	)	PUNCT
taxlaw-2826	836	62	profitability	profitability	NOUN
taxlaw-2826	836	63	(	(	PUNCT
taxlaw-2826	836	64	millions	million	NOUN
taxlaw-2826	836	65	)	)	PUNCT
taxlaw-2826	836	66	-0.0001	-0.0001	NOUN
taxlaw-2826	836	67	(	(	PUNCT
taxlaw-2826	836	68	0.0001	0.0001	NUM
taxlaw-2826	836	69	)	)	PUNCT
taxlaw-2826	836	70	number	number	NOUN
taxlaw-2826	836	71	of	of	ADP
taxlaw-2826	836	72	facilities	facility	NOUN
taxlaw-2826	836	73	(	(	PUNCT
taxlaw-2826	836	74	logged	log	VERB
taxlaw-2826	836	75	)	)	PUNCT
taxlaw-2826	836	76	-0.019	-0.019	PUNCT
taxlaw-2826	836	77	(	(	PUNCT
taxlaw-2826	836	78	0.013	0.013	NUM
taxlaw-2826	836	79	)	)	PUNCT
taxlaw-2826	836	80	donations	donation	NOUN
taxlaw-2826	836	81	(	(	PUNCT
taxlaw-2826	836	82	millions	million	NOUN
taxlaw-2826	836	83	)	)	PUNCT
taxlaw-2826	836	84	-0.00004	-0.00004	NOUN
taxlaw-2826	836	85	(	(	PUNCT
taxlaw-2826	836	86	0.0002	0.0002	NUM
taxlaw-2826	836	87	)	)	PUNCT
taxlaw-2826	836	88	percent	percent	NOUN
taxlaw-2826	836	89	publicly	publicly	ADV
taxlaw-2826	836	90	insured	insure	VERB
taxlaw-2826	836	91	0.017	0.017	NUM
taxlaw-2826	836	92	(	(	PUNCT
taxlaw-2826	836	93	0.147	0.147	NUM
taxlaw-2826	836	94	)	)	PUNCT
taxlaw-2826	836	95	percent	percent	NOUN
taxlaw-2826	836	96	privately	privately	ADV
taxlaw-2826	836	97	insured	insure	VERB
taxlaw-2826	836	98	0.335	0.335	NUM
taxlaw-2826	836	99	*	*	PUNCT
taxlaw-2826	836	100	(	(	PUNCT
taxlaw-2826	836	101	0.151	0.151	NUM
taxlaw-2826	836	102	)	)	PUNCT
taxlaw-2826	836	103	population	population	NOUN
taxlaw-2826	836	104	density	density	NOUN
taxlaw-2826	836	105	(	(	PUNCT
taxlaw-2826	836	106	thousands	thousand	NOUN
taxlaw-2826	836	107	per	per	ADP
taxlaw-2826	836	108	sq	sq	PROPN
taxlaw-2826	836	109	.	.	PROPN
taxlaw-2826	836	110	mi	mi	PROPN
taxlaw-2826	836	111	.	.	PROPN
taxlaw-2826	836	112	)	)	PUNCT
taxlaw-2826	837	1	-0.001	-0.001	PUNCT
taxlaw-2826	837	2	(	(	PUNCT
taxlaw-2826	837	3	0.001	0.001	NUM
taxlaw-2826	837	4	)	)	PUNCT
taxlaw-2826	837	5	age	age	NOUN
taxlaw-2826	837	6	0.001	0.001	NUM
taxlaw-2826	837	7	(	(	PUNCT
taxlaw-2826	837	8	0.002	0.002	NUM
taxlaw-2826	837	9	)	)	PUNCT
taxlaw-2826	837	10	percent	percent	NOUN
taxlaw-2826	837	11	black	black	ADJ
taxlaw-2826	837	12	-0.061	-0.061	NOUN
taxlaw-2826	837	13	(	(	PUNCT
taxlaw-2826	837	14	0.049	0.049	NUM
taxlaw-2826	837	15	)	)	PUNCT
taxlaw-2826	837	16	percent	percent	NOUN
taxlaw-2826	837	17	hispanic	hispanic	ADJ
taxlaw-2826	837	18	0.021	0.021	NUM
taxlaw-2826	837	19	(	(	PUNCT
taxlaw-2826	837	20	0.064	0.064	NUM
taxlaw-2826	837	21	)	)	PUNCT
taxlaw-2826	837	22	percent	percent	NOUN
taxlaw-2826	837	23	below	below	ADP
taxlaw-2826	837	24	100	100	NUM
taxlaw-2826	837	25	fpl	fpl	NOUN
taxlaw-2826	837	26	-0.004	-0.004	PUNCT
taxlaw-2826	837	27	(	(	PUNCT
taxlaw-2826	837	28	0.181	0.181	NUM
taxlaw-2826	837	29	)	)	PUNCT
taxlaw-2826	837	30	percent	percent	NOUN
taxlaw-2826	837	31	100	100	NUM
taxlaw-2826	837	32	-	-	SYM
taxlaw-2826	837	33	149	149	NUM
taxlaw-2826	837	34	fpl	fpl	NOUN
taxlaw-2826	837	35	-0.339	-0.339	PROPN
taxlaw-2826	837	36	(	(	PUNCT
taxlaw-2826	837	37	0.297	0.297	NUM
taxlaw-2826	837	38	)	)	PUNCT
taxlaw-2826	837	39	intercept	intercept	NOUN
taxlaw-2826	837	40	-0.306	-0.306	PUNCT
taxlaw-2826	837	41	(	(	PUNCT
taxlaw-2826	837	42	0.183	0.183	NUM
taxlaw-2826	837	43	)	)	PUNCT
taxlaw-2826	837	44	observations	observation	NOUN
taxlaw-2826	837	45	2,158	2,158	NUM
taxlaw-2826	837	46	r	r	NOUN
taxlaw-2826	837	47	2	2	NUM
taxlaw-2826	837	48	0.027	0.027	NUM
taxlaw-2826	837	49	note	note	NOUN
taxlaw-2826	837	50	:	:	PUNCT
taxlaw-2826	837	51	*	*	PUNCT
taxlaw-2826	837	52	p<0.05	p<0.05	PROPN
taxlaw-2826	837	53	66	66	NUM
taxlaw-2826	837	54	columbia	columbia	PROPN
taxlaw-2826	837	55	journal	journal	PROPN
taxlaw-2826	837	56	of	of	ADP
taxlaw-2826	837	57	tax	tax	NOUN
taxlaw-2826	837	58	law	law	NOUN
taxlaw-2826	838	1	[	[	X
taxlaw-2826	838	2	vol.6:33	vol.6:33	ADJ
taxlaw-2826	838	3	these	these	DET
taxlaw-2826	838	4	results	result	NOUN
taxlaw-2826	838	5	show	show	VERB
taxlaw-2826	838	6	that	that	SCONJ
taxlaw-2826	838	7	higher	high	ADJ
taxlaw-2826	838	8	spending	spending	NOUN
taxlaw-2826	838	9	on	on	ADP
taxlaw-2826	838	10	community	community	NOUN
taxlaw-2826	838	11	building	building	NOUN
taxlaw-2826	838	12	is	be	AUX
taxlaw-2826	838	13	significantly	significantly	ADV
taxlaw-2826	838	14	associated	associate	VERB
taxlaw-2826	838	15	with	with	ADP
taxlaw-2826	838	16	being	be	AUX
taxlaw-2826	838	17	in	in	ADP
taxlaw-2826	838	18	a	a	DET
taxlaw-2826	838	19	state	state	NOUN
taxlaw-2826	838	20	with	with	ADP
taxlaw-2826	838	21	an	an	DET
taxlaw-2826	838	22	unconditional	unconditional	ADJ
taxlaw-2826	838	23	community	community	NOUN
taxlaw-2826	838	24	benefit	benefit	NOUN
taxlaw-2826	838	25	requirement	requirement	NOUN
taxlaw-2826	838	26	,	,	PUNCT
taxlaw-2826	838	27	with	with	ADP
taxlaw-2826	838	28	higher	high	ADJ
taxlaw-2826	838	29	gross	gross	ADJ
taxlaw-2826	838	30	receipts	receipt	NOUN
taxlaw-2826	838	31	,	,	PUNCT
taxlaw-2826	838	32	and	and	CCONJ
taxlaw-2826	838	33	with	with	ADP
taxlaw-2826	838	34	a	a	DET
taxlaw-2826	838	35	higher	high	ADJ
taxlaw-2826	838	36	rate	rate	NOUN
taxlaw-2826	838	37	of	of	ADP
taxlaw-2826	838	38	privately	privately	ADV
taxlaw-2826	838	39	insured	insure	VERB
taxlaw-2826	838	40	individuals	individual	NOUN
taxlaw-2826	838	41	.	.	PUNCT
taxlaw-2826	839	1	being	be	AUX
taxlaw-2826	839	2	in	in	ADP
taxlaw-2826	839	3	a	a	DET
taxlaw-2826	839	4	state	state	NOUN
taxlaw-2826	839	5	with	with	ADP
taxlaw-2826	839	6	a	a	DET
taxlaw-2826	839	7	conditional	conditional	ADJ
taxlaw-2826	839	8	community	community	NOUN
taxlaw-2826	839	9	benefit	benefit	NOUN
taxlaw-2826	839	10	requirement	requirement	NOUN
taxlaw-2826	839	11	is	be	AUX
taxlaw-2826	839	12	associated	associate	VERB
taxlaw-2826	839	13	with	with	ADP
taxlaw-2826	839	14	lower	low	ADJ
taxlaw-2826	839	15	spending	spending	NOUN
taxlaw-2826	839	16	on	on	ADP
taxlaw-2826	839	17	community	community	NOUN
taxlaw-2826	839	18	building	building	NOUN
taxlaw-2826	839	19	.	.	PUNCT
taxlaw-2826	840	1	in	in	ADP
taxlaw-2826	840	2	short	short	ADJ
taxlaw-2826	840	3	,	,	PUNCT
taxlaw-2826	840	4	the	the	DET
taxlaw-2826	840	5	data	datum	NOUN
taxlaw-2826	840	6	suggest	suggest	VERB
taxlaw-2826	840	7	that	that	SCONJ
taxlaw-2826	840	8	hospitals	hospital	NOUN
taxlaw-2826	840	9	in	in	ADP
taxlaw-2826	840	10	the	the	DET
taxlaw-2826	840	11	group	group	NOUN
taxlaw-2826	840	12	spending	spend	VERB
taxlaw-2826	840	13	more	more	ADV
taxlaw-2826	840	14	on	on	ADP
taxlaw-2826	840	15	community	community	NOUN
taxlaw-2826	840	16	building	building	NOUN
taxlaw-2826	840	17	tended	tend	VERB
taxlaw-2826	840	18	to	to	PART
taxlaw-2826	840	19	be	be	AUX
taxlaw-2826	840	20	larger	large	ADJ
taxlaw-2826	840	21	and	and	CCONJ
taxlaw-2826	840	22	in	in	ADP
taxlaw-2826	840	23	communities	community	NOUN
taxlaw-2826	840	24	whose	whose	DET
taxlaw-2826	840	25	residents	resident	NOUN
taxlaw-2826	840	26	had	have	VERB
taxlaw-2826	840	27	private	private	ADJ
taxlaw-2826	840	28	insurance	insurance	NOUN
taxlaw-2826	840	29	.	.	PUNCT
taxlaw-2826	841	1	next	next	ADV
taxlaw-2826	841	2	,	,	PUNCT
taxlaw-2826	841	3	i	i	PRON
taxlaw-2826	841	4	turned	turn	VERB
taxlaw-2826	841	5	to	to	ADP
taxlaw-2826	841	6	the	the	DET
taxlaw-2826	841	7	question	question	NOUN
taxlaw-2826	841	8	of	of	ADP
taxlaw-2826	841	9	hospitals	hospital	NOUN
taxlaw-2826	841	10	’	'	PUNCT
taxlaw-2826	841	11	financial	financial	ADJ
taxlaw-2826	841	12	policies	policy	NOUN
taxlaw-2826	841	13	.	.	PUNCT
taxlaw-2826	842	1	to	to	PART
taxlaw-2826	842	2	begin	begin	VERB
taxlaw-2826	842	3	,	,	PUNCT
taxlaw-2826	842	4	i	i	PRON
taxlaw-2826	842	5	examined	examine	VERB
taxlaw-2826	842	6	hospitals	hospital	NOUN
taxlaw-2826	842	7	’	'	PUNCT
taxlaw-2826	842	8	free	free	ADJ
taxlaw-2826	842	9	and	and	CCONJ
taxlaw-2826	842	10	discounted	discount	VERB
taxlaw-2826	842	11	care	care	NOUN
taxlaw-2826	842	12	policies	policy	NOUN
taxlaw-2826	842	13	.	.	PUNCT
taxlaw-2826	843	1	i	i	PRON
taxlaw-2826	843	2	started	start	VERB
taxlaw-2826	843	3	with	with	ADP
taxlaw-2826	843	4	this	this	DET
taxlaw-2826	843	5	issue	issue	NOUN
taxlaw-2826	843	6	for	for	ADP
taxlaw-2826	843	7	two	two	NUM
taxlaw-2826	843	8	reasons	reason	NOUN
taxlaw-2826	843	9	.	.	PUNCT
taxlaw-2826	844	1	first	first	ADV
taxlaw-2826	844	2	,	,	PUNCT
taxlaw-2826	844	3	the	the	DET
taxlaw-2826	844	4	above	above	ADJ
taxlaw-2826	844	5	analysis	analysis	NOUN
taxlaw-2826	844	6	of	of	ADP
taxlaw-2826	844	7	community	community	NOUN
taxlaw-2826	844	8	benefit	benefit	NOUN
taxlaw-2826	844	9	expenditures	expenditure	NOUN
taxlaw-2826	844	10	suggested	suggest	VERB
taxlaw-2826	844	11	that	that	SCONJ
taxlaw-2826	844	12	higher	high	ADJ
taxlaw-2826	844	13	free	free	ADJ
taxlaw-2826	844	14	and	and	CCONJ
taxlaw-2826	844	15	discounted	discount	VERB
taxlaw-2826	844	16	care	care	NOUN
taxlaw-2826	844	17	thresholds	threshold	NOUN
taxlaw-2826	844	18	were	be	AUX
taxlaw-2826	844	19	associated	associate	VERB
taxlaw-2826	844	20	with	with	ADP
taxlaw-2826	844	21	higher	high	ADJ
taxlaw-2826	844	22	spending	spending	NOUN
taxlaw-2826	844	23	on	on	ADP
taxlaw-2826	844	24	community	community	NOUN
taxlaw-2826	844	25	benefit	benefit	NOUN
taxlaw-2826	844	26	.	.	PUNCT
taxlaw-2826	845	1	given	give	VERB
taxlaw-2826	845	2	this	this	PRON
taxlaw-2826	845	3	,	,	PUNCT
taxlaw-2826	845	4	determining	determine	VERB
taxlaw-2826	845	5	which	which	DET
taxlaw-2826	845	6	hospitals	hospital	NOUN
taxlaw-2826	845	7	are	be	AUX
taxlaw-2826	845	8	likely	likely	ADJ
taxlaw-2826	845	9	to	to	PART
taxlaw-2826	845	10	have	have	VERB
taxlaw-2826	845	11	higher	high	ADJ
taxlaw-2826	845	12	thresholds	threshold	NOUN
taxlaw-2826	845	13	offers	offer	VERB
taxlaw-2826	845	14	a	a	DET
taxlaw-2826	845	15	further	further	ADJ
taxlaw-2826	845	16	way	way	NOUN
taxlaw-2826	845	17	to	to	PART
taxlaw-2826	845	18	understand	understand	VERB
taxlaw-2826	845	19	the	the	DET
taxlaw-2826	845	20	variations	variation	NOUN
taxlaw-2826	845	21	in	in	ADP
taxlaw-2826	845	22	community	community	NOUN
taxlaw-2826	845	23	benefit	benefit	NOUN
taxlaw-2826	845	24	spending	spending	NOUN
taxlaw-2826	845	25	across	across	ADP
taxlaw-2826	845	26	hospitals	hospital	NOUN
taxlaw-2826	845	27	.	.	PUNCT
taxlaw-2826	846	1	second	second	ADJ
taxlaw-2826	846	2	,	,	PUNCT
taxlaw-2826	846	3	the	the	DET
taxlaw-2826	846	4	new	new	ADJ
taxlaw-2826	846	5	aca	aca	PROPN
taxlaw-2826	846	6	regulations	regulation	NOUN
taxlaw-2826	846	7	are	be	AUX
taxlaw-2826	846	8	an	an	DET
taxlaw-2826	846	9	effort	effort	NOUN
taxlaw-2826	846	10	to	to	PART
taxlaw-2826	846	11	require	require	VERB
taxlaw-2826	846	12	hospitals	hospital	NOUN
taxlaw-2826	846	13	to	to	PART
taxlaw-2826	846	14	standardize	standardize	VERB
taxlaw-2826	846	15	most	most	ADJ
taxlaw-2826	846	16	of	of	ADP
taxlaw-2826	846	17	the	the	DET
taxlaw-2826	846	18	financial	financial	ADJ
taxlaw-2826	846	19	policies	policy	NOUN
taxlaw-2826	846	20	they	they	PRON
taxlaw-2826	846	21	report	report	VERB
taxlaw-2826	846	22	on	on	ADP
taxlaw-2826	846	23	the	the	DET
taxlaw-2826	846	24	schedule	schedule	NOUN
taxlaw-2826	846	25	h.	h.	NOUN
taxlaw-2826	846	26	in	in	ADP
taxlaw-2826	846	27	this	this	DET
taxlaw-2826	846	28	transition	transition	NOUN
taxlaw-2826	846	29	period	period	NOUN
taxlaw-2826	846	30	,	,	PUNCT
taxlaw-2826	846	31	not	not	PART
taxlaw-2826	846	32	all	all	DET
taxlaw-2826	846	33	hospitals	hospital	NOUN
taxlaw-2826	846	34	have	have	AUX
taxlaw-2826	846	35	adopted	adopt	VERB
taxlaw-2826	846	36	the	the	DET
taxlaw-2826	846	37	aca	aca	PROPN
taxlaw-2826	846	38	policies	policy	NOUN
taxlaw-2826	846	39	and	and	CCONJ
taxlaw-2826	846	40	regulations	regulation	NOUN
taxlaw-2826	846	41	yet	yet	ADV
taxlaw-2826	846	42	,	,	PUNCT
taxlaw-2826	846	43	but	but	CCONJ
taxlaw-2826	846	44	,	,	PUNCT
taxlaw-2826	846	45	presumably	presumably	ADV
taxlaw-2826	846	46	,	,	PUNCT
taxlaw-2826	846	47	almost	almost	ADV
taxlaw-2826	846	48	all	all	PRON
taxlaw-2826	846	49	hospitals	hospital	NOUN
taxlaw-2826	846	50	eventually	eventually	ADV
taxlaw-2826	846	51	will	will	AUX
taxlaw-2826	846	52	.	.	PUNCT
taxlaw-2826	847	1	however	however	ADV
taxlaw-2826	847	2	,	,	PUNCT
taxlaw-2826	847	3	these	these	DET
taxlaw-2826	847	4	policies	policy	NOUN
taxlaw-2826	847	5	and	and	CCONJ
taxlaw-2826	847	6	regulations	regulation	NOUN
taxlaw-2826	847	7	do	do	AUX
taxlaw-2826	847	8	not	not	PART
taxlaw-2826	847	9	govern	govern	VERB
taxlaw-2826	847	10	the	the	DET
taxlaw-2826	847	11	free	free	ADJ
taxlaw-2826	847	12	and	and	CCONJ
taxlaw-2826	847	13	discounted	discount	VERB
taxlaw-2826	847	14	care	care	NOUN
taxlaw-2826	847	15	thresholds	threshold	NOUN
taxlaw-2826	847	16	.	.	PUNCT
taxlaw-2826	848	1	while	while	SCONJ
taxlaw-2826	848	2	both	both	PRON
taxlaw-2826	848	3	the	the	DET
taxlaw-2826	848	4	senator	senator	NOUN
taxlaw-2826	848	5	thomas	thomas	PROPN
taxlaw-2826	848	6	and	and	CCONJ
taxlaw-2826	848	7	senator	senator	PROPN
taxlaw-2826	848	8	grassley	grassley	PROPN
taxlaw-2826	848	9	proposals	proposal	NOUN
taxlaw-2826	848	10	would	would	AUX
taxlaw-2826	848	11	have	have	AUX
taxlaw-2826	848	12	required	require	VERB
taxlaw-2826	848	13	hospitals	hospital	NOUN
taxlaw-2826	848	14	to	to	PART
taxlaw-2826	848	15	provide	provide	VERB
taxlaw-2826	848	16	free	free	ADJ
taxlaw-2826	848	17	or	or	CCONJ
taxlaw-2826	848	18	discounted	discount	VERB
taxlaw-2826	848	19	care	care	NOUN
taxlaw-2826	848	20	to	to	ADP
taxlaw-2826	848	21	patients	patient	NOUN
taxlaw-2826	848	22	with	with	ADP
taxlaw-2826	848	23	incomes	income	NOUN
taxlaw-2826	848	24	below	below	ADP
taxlaw-2826	848	25	certain	certain	ADJ
taxlaw-2826	848	26	percentages	percentage	NOUN
taxlaw-2826	848	27	of	of	ADP
taxlaw-2826	848	28	the	the	DET
taxlaw-2826	848	29	poverty	poverty	NOUN
taxlaw-2826	848	30	line	line	NOUN
taxlaw-2826	848	31	,	,	PUNCT
taxlaw-2826	848	32	the	the	DET
taxlaw-2826	848	33	aca	aca	PROPN
taxlaw-2826	848	34	legislation	legislation	NOUN
taxlaw-2826	848	35	allows	allow	VERB
taxlaw-2826	848	36	hospitals	hospital	NOUN
taxlaw-2826	848	37	the	the	DET
taxlaw-2826	848	38	freedom	freedom	NOUN
taxlaw-2826	848	39	to	to	PART
taxlaw-2826	848	40	set	set	VERB
taxlaw-2826	848	41	the	the	DET
taxlaw-2826	848	42	thresholds	threshold	NOUN
taxlaw-2826	848	43	as	as	SCONJ
taxlaw-2826	848	44	they	they	PRON
taxlaw-2826	848	45	choose	choose	VERB
taxlaw-2826	848	46	.	.	PUNCT
taxlaw-2826	849	1	for	for	ADP
taxlaw-2826	849	2	this	this	DET
taxlaw-2826	849	3	reason	reason	NOUN
taxlaw-2826	849	4	,	,	PUNCT
taxlaw-2826	849	5	hospital	hospital	NOUN
taxlaw-2826	849	6	practice	practice	NOUN
taxlaw-2826	849	7	regarding	regard	VERB
taxlaw-2826	849	8	the	the	DET
taxlaw-2826	849	9	thresholds	threshold	NOUN
taxlaw-2826	849	10	is	be	AUX
taxlaw-2826	849	11	allowed	allow	VERB
taxlaw-2826	849	12	to	to	PART
taxlaw-2826	849	13	vary	vary	VERB
taxlaw-2826	849	14	widely	widely	ADV
taxlaw-2826	849	15	,	,	PUNCT
taxlaw-2826	849	16	and	and	CCONJ
taxlaw-2826	849	17	vary	vary	VERB
taxlaw-2826	849	18	widely	widely	ADV
taxlaw-2826	849	19	it	it	PRON
taxlaw-2826	849	20	does	do	VERB
taxlaw-2826	849	21	.	.	PUNCT
taxlaw-2826	850	1	further	far	ADV
taxlaw-2826	850	2	,	,	PUNCT
taxlaw-2826	850	3	even	even	ADV
taxlaw-2826	850	4	as	as	SCONJ
taxlaw-2826	850	5	the	the	DET
taxlaw-2826	850	6	aca	aca	PROPN
taxlaw-2826	850	7	regulations	regulation	NOUN
taxlaw-2826	850	8	take	take	VERB
taxlaw-2826	850	9	effect	effect	NOUN
taxlaw-2826	850	10	,	,	PUNCT
taxlaw-2826	850	11	the	the	DET
taxlaw-2826	850	12	thresholds	threshold	NOUN
taxlaw-2826	850	13	may	may	AUX
taxlaw-2826	850	14	continue	continue	VERB
taxlaw-2826	850	15	to	to	PART
taxlaw-2826	850	16	vary	vary	VERB
taxlaw-2826	850	17	in	in	ADP
taxlaw-2826	850	18	the	the	DET
taxlaw-2826	850	19	years	year	NOUN
taxlaw-2826	850	20	to	to	PART
taxlaw-2826	850	21	come	come	VERB
taxlaw-2826	850	22	.	.	PUNCT
taxlaw-2826	851	1	that	that	PRON
taxlaw-2826	851	2	raises	raise	VERB
taxlaw-2826	851	3	the	the	DET
taxlaw-2826	851	4	question	question	NOUN
taxlaw-2826	851	5	of	of	ADP
taxlaw-2826	851	6	why	why	SCONJ
taxlaw-2826	851	7	such	such	ADJ
taxlaw-2826	851	8	wide	wide	ADJ
taxlaw-2826	851	9	variation	variation	NOUN
taxlaw-2826	851	10	exists	exist	VERB
taxlaw-2826	851	11	.	.	PUNCT
taxlaw-2826	852	1	the	the	DET
taxlaw-2826	852	2	histograms	histogram	NOUN
taxlaw-2826	852	3	in	in	ADP
taxlaw-2826	852	4	figures	figure	NOUN
taxlaw-2826	852	5	4	4	NUM
taxlaw-2826	852	6	and	and	CCONJ
taxlaw-2826	852	7	5	5	NUM
taxlaw-2826	852	8	below	below	ADP
taxlaw-2826	852	9	show	show	VERB
taxlaw-2826	852	10	this	this	DET
taxlaw-2826	852	11	variation	variation	NOUN
taxlaw-2826	852	12	in	in	ADP
taxlaw-2826	852	13	free	free	ADJ
taxlaw-2826	852	14	and	and	CCONJ
taxlaw-2826	852	15	discounted	discount	VERB
taxlaw-2826	852	16	care	care	NOUN
taxlaw-2826	852	17	eligibility	eligibility	NOUN
taxlaw-2826	852	18	.	.	PUNCT
taxlaw-2826	853	1	2014	2014	NUM
taxlaw-2826	853	2	]	]	PUNCT
taxlaw-2826	853	3	tax	tax	NOUN
taxlaw-2826	853	4	-	-	PUNCT
taxlaw-2826	853	5	exempt	exempt	ADJ
taxlaw-2826	853	6	hospitals	hospital	NOUN
taxlaw-2826	853	7	and	and	CCONJ
taxlaw-2826	853	8	their	their	PRON
taxlaw-2826	853	9	communities	community	NOUN
taxlaw-2826	853	10	67	67	NUM
taxlaw-2826	853	11	figure	figure	NOUN
taxlaw-2826	853	12	4	4	NUM
taxlaw-2826	853	13	:	:	PUNCT
taxlaw-2826	853	14	hospital	hospital	NOUN
taxlaw-2826	853	15	free	free	PROPN
taxlaw-2826	853	16	care	care	NOUN
taxlaw-2826	853	17	eligibility	eligibility	NOUN
taxlaw-2826	853	18	levels	level	NOUN
taxlaw-2826	853	19	by	by	ADP
taxlaw-2826	853	20	frequency	frequency	NOUN
taxlaw-2826	853	21	figure	figure	NOUN
taxlaw-2826	853	22	5	5	NUM
taxlaw-2826	853	23	:	:	PUNCT
taxlaw-2826	853	24	hospital	hospital	NOUN
taxlaw-2826	853	25	discounted	discount	VERB
taxlaw-2826	853	26	care	care	NOUN
taxlaw-2826	853	27	eligibility	eligibility	NOUN
taxlaw-2826	853	28	levels	level	NOUN
taxlaw-2826	853	29	by	by	ADP
taxlaw-2826	853	30	frequency	frequency	NOUN
taxlaw-2826	853	31	these	these	DET
taxlaw-2826	853	32	histograms	histogram	NOUN
taxlaw-2826	853	33	show	show	VERB
taxlaw-2826	853	34	wide	wide	ADJ
taxlaw-2826	853	35	variation	variation	NOUN
taxlaw-2826	853	36	in	in	ADP
taxlaw-2826	853	37	eligibility	eligibility	NOUN
taxlaw-2826	853	38	levels	level	NOUN
taxlaw-2826	853	39	for	for	ADP
taxlaw-2826	853	40	free	free	ADJ
taxlaw-2826	853	41	and	and	CCONJ
taxlaw-2826	853	42	discounted	discount	VERB
taxlaw-2826	853	43	care	care	NOUN
taxlaw-2826	853	44	across	across	ADP
taxlaw-2826	853	45	hospitals	hospital	NOUN
taxlaw-2826	853	46	.	.	PUNCT
taxlaw-2826	854	1	the	the	DET
taxlaw-2826	854	2	majority	majority	NOUN
taxlaw-2826	854	3	of	of	ADP
taxlaw-2826	854	4	hospitals	hospital	NOUN
taxlaw-2826	854	5	provide	provide	VERB
taxlaw-2826	854	6	free	free	ADJ
taxlaw-2826	854	7	care	care	NOUN
taxlaw-2826	854	8	for	for	ADP
taxlaw-2826	854	9	patients	patient	NOUN
taxlaw-2826	854	10	with	with	ADP
taxlaw-2826	854	11	incomes	income	NOUN
taxlaw-2826	854	12	between	between	ADP
taxlaw-2826	854	13	100	100	NUM
taxlaw-2826	854	14	-	-	SYM
taxlaw-2826	854	15	200	200	NUM
taxlaw-2826	854	16	%	%	NOUN
taxlaw-2826	854	17	of	of	ADP
taxlaw-2826	854	18	the	the	DET
taxlaw-2826	854	19	poverty	poverty	NOUN
taxlaw-2826	854	20	line	line	NOUN
taxlaw-2826	854	21	.	.	PUNCT
taxlaw-2826	855	1	however	however	ADV
taxlaw-2826	855	2	,	,	PUNCT
taxlaw-2826	855	3	some	some	DET
taxlaw-2826	855	4	hospitals	hospital	NOUN
taxlaw-2826	855	5	require	require	VERB
taxlaw-2826	855	6	incomes	income	NOUN
taxlaw-2826	855	7	below	below	ADP
taxlaw-2826	855	8	100	100	NUM
taxlaw-2826	855	9	%	%	NOUN
taxlaw-2826	855	10	of	of	ADP
taxlaw-2826	855	11	the	the	DET
taxlaw-2826	855	12	poverty	poverty	NOUN
taxlaw-2826	855	13	line	line	NOUN
taxlaw-2826	855	14	for	for	ADP
taxlaw-2826	855	15	free	free	ADJ
taxlaw-2826	855	16	care	care	NOUN
taxlaw-2826	855	17	,	,	PUNCT
taxlaw-2826	855	18	and	and	CCONJ
taxlaw-2826	855	19	a	a	DET
taxlaw-2826	855	20	very	very	ADV
taxlaw-2826	855	21	small	small	ADJ
taxlaw-2826	855	22	handful	handful	NOUN
taxlaw-2826	855	23	allow	allow	VERB
taxlaw-2826	855	24	patients	patient	NOUN
taxlaw-2826	855	25	with	with	ADP
taxlaw-2826	855	26	incomes	income	NOUN
taxlaw-2826	855	27	at	at	ADP
taxlaw-2826	855	28	600	600	NUM
taxlaw-2826	855	29	%	%	NOUN
taxlaw-2826	855	30	of	of	ADP
taxlaw-2826	855	31	the	the	DET
taxlaw-2826	855	32	poverty	poverty	NOUN
taxlaw-2826	855	33	line	line	NOUN
taxlaw-2826	855	34	to	to	PART
taxlaw-2826	855	35	qualify	qualify	VERB
taxlaw-2826	855	36	for	for	ADP
taxlaw-2826	855	37	free	free	ADJ
taxlaw-2826	855	38	care	care	NOUN
taxlaw-2826	855	39	.	.	PUNCT
taxlaw-2826	856	1	the	the	DET
taxlaw-2826	856	2	discounted	discount	VERB
taxlaw-2826	856	3	care	care	NOUN
taxlaw-2826	856	4	thresholds	threshold	NOUN
taxlaw-2826	856	5	vary	vary	VERB
taxlaw-2826	856	6	even	even	ADV
taxlaw-2826	856	7	more	more	ADV
taxlaw-2826	856	8	substantially	substantially	ADV
taxlaw-2826	856	9	.	.	PUNCT
taxlaw-2826	857	1	while	while	SCONJ
taxlaw-2826	857	2	the	the	DET
taxlaw-2826	857	3	largest	large	ADJ
taxlaw-2826	857	4	number	number	NOUN
taxlaw-2826	857	5	of	of	ADP
taxlaw-2826	857	6	hospitals	hospital	NOUN
taxlaw-2826	857	7	give	give	VERB
taxlaw-2826	857	8	discounts	discount	NOUN
taxlaw-2826	857	9	on	on	ADP
taxlaw-2826	857	10	care	care	NOUN
taxlaw-2826	857	11	to	to	ADP
taxlaw-2826	857	12	patients	patient	NOUN
taxlaw-2826	857	13	with	with	ADP
taxlaw-2826	857	14	incomes	income	NOUN
taxlaw-2826	857	15	up	up	ADP
taxlaw-2826	857	16	to	to	PART
taxlaw-2826	857	17	400	400	NUM
taxlaw-2826	857	18	%	%	NOUN
taxlaw-2826	857	19	of	of	ADP
taxlaw-2826	857	20	the	the	DET
taxlaw-2826	857	21	poverty	poverty	NOUN
taxlaw-2826	857	22	line	line	NOUN
taxlaw-2826	857	23	,	,	PUNCT
taxlaw-2826	857	24	significant	significant	ADJ
taxlaw-2826	857	25	numbers	number	NOUN
taxlaw-2826	857	26	of	of	ADP
taxlaw-2826	857	27	hospitals	hospital	NOUN
taxlaw-2826	857	28	use	use	VERB
taxlaw-2826	857	29	thresholds	threshold	NOUN
taxlaw-2826	857	30	around	around	ADP
taxlaw-2826	857	31	200	200	NUM
taxlaw-2826	857	32	%	%	NOUN
taxlaw-2826	857	33	and	and	CCONJ
taxlaw-2826	857	34	300	300	NUM
taxlaw-2826	857	35	%	%	NOUN
taxlaw-2826	857	36	as	as	ADV
taxlaw-2826	857	37	well	well	ADV
taxlaw-2826	857	38	.	.	PUNCT
taxlaw-2826	858	1	a	a	DET
taxlaw-2826	858	2	few	few	ADJ
taxlaw-2826	858	3	hospitals	hospital	NOUN
taxlaw-2826	858	4	offer	offer	VERB
taxlaw-2826	858	5	discounts	discount	NOUN
taxlaw-2826	858	6	at	at	ADP
taxlaw-2826	858	7	up	up	ADP
taxlaw-2826	858	8	to	to	PART
taxlaw-2826	858	9	1000	1000	NUM
taxlaw-2826	858	10	%	%	NOUN
taxlaw-2826	858	11	of	of	ADP
taxlaw-2826	858	12	the	the	DET
taxlaw-2826	858	13	poverty	poverty	NOUN
taxlaw-2826	858	14	level	level	NOUN
taxlaw-2826	858	15	.	.	PUNCT
taxlaw-2826	859	1	to	to	PART
taxlaw-2826	859	2	determine	determine	VERB
taxlaw-2826	859	3	what	what	PRON
taxlaw-2826	859	4	was	be	AUX
taxlaw-2826	859	5	driving	drive	VERB
taxlaw-2826	859	6	this	this	DET
taxlaw-2826	859	7	variation	variation	NOUN
taxlaw-2826	859	8	,	,	PUNCT
taxlaw-2826	859	9	i	i	PRON
taxlaw-2826	859	10	ran	run	VERB
taxlaw-2826	859	11	ols	ol	NOUN
taxlaw-2826	859	12	models	model	NOUN
taxlaw-2826	859	13	in	in	ADP
taxlaw-2826	859	14	which	which	PRON
taxlaw-2826	859	15	the	the	DET
taxlaw-2826	859	16	dependent	dependent	ADJ
taxlaw-2826	859	17	variables	variable	NOUN
taxlaw-2826	859	18	were	be	AUX
taxlaw-2826	859	19	the	the	DET
taxlaw-2826	859	20	thresholds	threshold	NOUN
taxlaw-2826	859	21	for	for	ADP
taxlaw-2826	859	22	free	free	ADJ
taxlaw-2826	859	23	and	and	CCONJ
taxlaw-2826	859	24	discounted	discounted	ADJ
taxlaw-2826	859	25	care	care	NOUN
taxlaw-2826	859	26	,	,	PUNCT
taxlaw-2826	859	27	and	and	CCONJ
taxlaw-2826	859	28	the	the	DET
taxlaw-2826	859	29	independent	independent	ADJ
taxlaw-2826	859	30	variables	variable	NOUN
taxlaw-2826	859	31	were	be	AUX
taxlaw-2826	859	32	community	community	NOUN
taxlaw-2826	859	33	and	and	CCONJ
taxlaw-2826	859	34	hospital	hospital	NOUN
taxlaw-2826	859	35	characteristics	characteristic	NOUN
taxlaw-2826	859	36	.	.	PUNCT
taxlaw-2826	860	1	table	table	NOUN
taxlaw-2826	860	2	4	4	NUM
taxlaw-2826	860	3	presents	present	VERB
taxlaw-2826	860	4	the	the	DET
taxlaw-2826	860	5	results	result	NOUN
taxlaw-2826	860	6	.	.	PUNCT
taxlaw-2826	861	1	percent	percent	NOUN
taxlaw-2826	861	2	of	of	ADP
taxlaw-2826	861	3	federal	federal	ADJ
taxlaw-2826	861	4	poverty	poverty	NOUN
taxlaw-2826	861	5	guidelines	guideline	NOUN
taxlaw-2826	861	6	f	f	X
taxlaw-2826	861	7	re	re	ADP
taxlaw-2826	861	8	q	q	X
taxlaw-2826	861	9	u	u	X
taxlaw-2826	861	10	e	e	X
taxlaw-2826	861	11	n	n	PROPN
taxlaw-2826	861	12	c	c	PROPN
taxlaw-2826	861	13	y	y	PROPN
taxlaw-2826	861	14	0	0	NUM
taxlaw-2826	861	15	2	2	NUM
taxlaw-2826	861	16	0	0	NUM
taxlaw-2826	861	17	0	0	NUM
taxlaw-2826	861	18	4	4	NUM
taxlaw-2826	861	19	0	0	NUM
taxlaw-2826	861	20	0	0	NUM
taxlaw-2826	861	21	6	6	NUM
taxlaw-2826	861	22	0	0	NUM
taxlaw-2826	861	23	0	0	NUM
taxlaw-2826	861	24	8	8	NUM
taxlaw-2826	861	25	0	0	NUM
taxlaw-2826	861	26	0	0	NUM
taxlaw-2826	861	27	0	0	NUM
taxlaw-2826	861	28	%	%	NOUN
taxlaw-2826	861	29	100	100	NUM
taxlaw-2826	861	30	%	%	NOUN
taxlaw-2826	861	31	200	200	NUM
taxlaw-2826	861	32	%	%	NOUN
taxlaw-2826	861	33	300	300	NUM
taxlaw-2826	861	34	%	%	NOUN
taxlaw-2826	861	35	400	400	NUM
taxlaw-2826	861	36	%	%	NOUN
taxlaw-2826	861	37	500	500	NUM
taxlaw-2826	861	38	%	%	NOUN
taxlaw-2826	861	39	600	600	NUM
taxlaw-2826	861	40	%	%	NOUN
taxlaw-2826	861	41	percent	percent	NOUN
taxlaw-2826	861	42	of	of	ADP
taxlaw-2826	861	43	federal	federal	ADJ
taxlaw-2826	861	44	poverty	poverty	NOUN
taxlaw-2826	861	45	guidelines	guideline	NOUN
taxlaw-2826	861	46	f	f	X
taxlaw-2826	861	47	re	re	ADP
taxlaw-2826	861	48	q	q	X
taxlaw-2826	861	49	u	u	X
taxlaw-2826	861	50	e	e	X
taxlaw-2826	861	51	n	n	PROPN
taxlaw-2826	861	52	c	c	PROPN
taxlaw-2826	861	53	y	y	PROPN
taxlaw-2826	861	54	0	0	NUM
taxlaw-2826	861	55	1	1	NUM
taxlaw-2826	861	56	0	0	NUM
taxlaw-2826	861	57	0	0	NUM
taxlaw-2826	861	58	2	2	NUM
taxlaw-2826	861	59	0	0	NUM
taxlaw-2826	861	60	0	0	NUM
taxlaw-2826	861	61	3	3	NUM
taxlaw-2826	861	62	0	0	NUM
taxlaw-2826	861	63	0	0	NUM
taxlaw-2826	861	64	4	4	NUM
taxlaw-2826	861	65	0	0	NUM
taxlaw-2826	861	66	0	0	NUM
taxlaw-2826	861	67	5	5	NUM
taxlaw-2826	861	68	0	0	NUM
taxlaw-2826	861	69	0	0	NUM
taxlaw-2826	861	70	0	0	NUM
taxlaw-2826	861	71	%	%	NOUN
taxlaw-2826	861	72	100	100	NUM
taxlaw-2826	861	73	%	%	NOUN
taxlaw-2826	861	74	200	200	NUM
taxlaw-2826	861	75	%	%	NOUN
taxlaw-2826	861	76	300	300	NUM
taxlaw-2826	861	77	%	%	NOUN
taxlaw-2826	861	78	400	400	NUM
taxlaw-2826	861	79	%	%	NOUN
taxlaw-2826	861	80	500	500	NUM
taxlaw-2826	861	81	%	%	NOUN
taxlaw-2826	861	82	600	600	NUM
taxlaw-2826	861	83	%	%	NOUN
taxlaw-2826	861	84	700	700	NUM
taxlaw-2826	861	85	%	%	NOUN
taxlaw-2826	861	86	800	800	NUM
taxlaw-2826	861	87	%	%	NOUN
taxlaw-2826	861	88	900	900	NUM
taxlaw-2826	861	89	%	%	NOUN
taxlaw-2826	861	90	1000	1000	NUM
taxlaw-2826	861	91	%	%	NOUN
taxlaw-2826	861	92	68	68	NUM
taxlaw-2826	861	93	columbia	columbia	PROPN
taxlaw-2826	861	94	journal	journal	NOUN
taxlaw-2826	861	95	of	of	ADP
taxlaw-2826	861	96	tax	tax	NOUN
taxlaw-2826	861	97	law	law	NOUN
taxlaw-2826	861	98	[	[	X
taxlaw-2826	861	99	vol.6:33	vol.6:33	ADJ
taxlaw-2826	861	100	table	table	NOUN
taxlaw-2826	861	101	4	4	NUM
taxlaw-2826	861	102	:	:	PUNCT
taxlaw-2826	861	103	free	free	ADJ
taxlaw-2826	861	104	and	and	CCONJ
taxlaw-2826	861	105	discounted	discount	VERB
taxlaw-2826	861	106	care	care	NOUN
taxlaw-2826	861	107	thresholds	threshold	NOUN
taxlaw-2826	861	108	according	accord	VERB
taxlaw-2826	861	109	to	to	ADP
taxlaw-2826	861	110	community	community	NOUN
taxlaw-2826	861	111	and	and	CCONJ
taxlaw-2826	861	112	hospital	hospital	NOUN
taxlaw-2826	861	113	characteristics	characteristic	NOUN
taxlaw-2826	861	114	free	free	ADJ
taxlaw-2826	861	115	care	care	NOUN
taxlaw-2826	861	116	eligibility	eligibility	NOUN
taxlaw-2826	861	117	discounted	discount	VERB
taxlaw-2826	861	118	care	care	NOUN
taxlaw-2826	861	119	eligibility	eligibility	NOUN
taxlaw-2826	861	120	model	model	NOUN
taxlaw-2826	861	121	7	7	NUM
taxlaw-2826	861	122	model	model	NOUN
taxlaw-2826	861	123	8	8	NUM
taxlaw-2826	861	124	unconditional	unconditional	ADJ
taxlaw-2826	861	125	requirement	requirement	NOUN
taxlaw-2826	861	126	0.233	0.233	NUM
taxlaw-2826	861	127	*	*	PUNCT
taxlaw-2826	861	128	0.206	0.206	NUM
taxlaw-2826	861	129	*	*	PUNCT
taxlaw-2826	861	130	(	(	PUNCT
taxlaw-2826	861	131	0.044	0.044	NUM
taxlaw-2826	861	132	)	)	PUNCT
taxlaw-2826	861	133	(	(	PUNCT
taxlaw-2826	861	134	0.072	0.072	NUM
taxlaw-2826	861	135	)	)	PUNCT
taxlaw-2826	861	136	conditional	conditional	ADJ
taxlaw-2826	861	137	requirement	requirement	NOUN
taxlaw-2826	861	138	-0.047	-0.047	PUNCT
taxlaw-2826	861	139	-0.052	-0.052	X
taxlaw-2826	861	140	(	(	PUNCT
taxlaw-2826	861	141	0.042	0.042	NUM
taxlaw-2826	861	142	)	)	PUNCT
taxlaw-2826	861	143	(	(	PUNCT
taxlaw-2826	861	144	0.069	0.069	NUM
taxlaw-2826	861	145	)	)	PUNCT
taxlaw-2826	861	146	mandatory	mandatory	ADJ
taxlaw-2826	861	147	minimum	minimum	NOUN
taxlaw-2826	861	148	0.183	0.183	NUM
taxlaw-2826	861	149	*	*	PUNCT
taxlaw-2826	861	150	0.495	0.495	NUM
taxlaw-2826	861	151	*	*	SYM
taxlaw-2826	861	152	(	(	PUNCT
taxlaw-2826	861	153	0.052	0.052	NUM
taxlaw-2826	861	154	)	)	PUNCT
taxlaw-2826	861	155	(	(	PUNCT
taxlaw-2826	861	156	0.086	0.086	NUM
taxlaw-2826	861	157	)	)	PUNCT
taxlaw-2826	861	158	mandated	mandate	VERB
taxlaw-2826	861	159	level	level	NOUN
taxlaw-2826	861	160	-0.044	-0.044	PROPN
taxlaw-2826	861	161	0.248	0.248	NUM
taxlaw-2826	861	162	*	*	PUNCT
taxlaw-2826	861	163	(	(	PUNCT
taxlaw-2826	861	164	0.032	0.032	NUM
taxlaw-2826	861	165	)	)	PUNCT
taxlaw-2826	861	166	(	(	PUNCT
taxlaw-2826	861	167	0.054	0.054	NUM
taxlaw-2826	861	168	)	)	PUNCT
taxlaw-2826	861	169	gross	gross	ADJ
taxlaw-2826	861	170	receipts	receipt	NOUN
taxlaw-2826	861	171	(	(	PUNCT
taxlaw-2826	861	172	logged	log	VERB
taxlaw-2826	861	173	)	)	PUNCT
taxlaw-2826	861	174	0.066	0.066	NUM
taxlaw-2826	861	175	*	*	PUNCT
taxlaw-2826	861	176	0.153	0.153	NUM
taxlaw-2826	861	177	*	*	PUNCT
taxlaw-2826	861	178	(	(	PUNCT
taxlaw-2826	861	179	0.012	0.012	NUM
taxlaw-2826	861	180	)	)	PUNCT
taxlaw-2826	861	181	(	(	PUNCT
taxlaw-2826	861	182	0.020	0.020	NUM
taxlaw-2826	861	183	)	)	PUNCT
taxlaw-2826	861	184	profitability	profitability	NOUN
taxlaw-2826	861	185	(	(	PUNCT
taxlaw-2826	861	186	millions	million	NOUN
taxlaw-2826	861	187	)	)	PUNCT
taxlaw-2826	861	188	0.001	0.001	NUM
taxlaw-2826	861	189	*	*	SYM
taxlaw-2826	861	190	0.0004	0.0004	NUM
taxlaw-2826	861	191	(	(	PUNCT
taxlaw-2826	861	192	0.0003	0.0003	NUM
taxlaw-2826	861	193	)	)	PUNCT
taxlaw-2826	861	194	(	(	PUNCT
taxlaw-2826	861	195	0.0005	0.0005	NUM
taxlaw-2826	861	196	)	)	PUNCT
taxlaw-2826	861	197	number	number	NOUN
taxlaw-2826	861	198	of	of	ADP
taxlaw-2826	861	199	facilities	facility	NOUN
taxlaw-2826	861	200	(	(	PUNCT
taxlaw-2826	861	201	logged	log	VERB
taxlaw-2826	861	202	)	)	PUNCT
taxlaw-2826	861	203	-0.021	-0.021	NUM
taxlaw-2826	861	204	-0.035	-0.035	NOUN
taxlaw-2826	861	205	(	(	PUNCT
taxlaw-2826	861	206	0.033	0.033	NUM
taxlaw-2826	861	207	)	)	PUNCT
taxlaw-2826	861	208	(	(	PUNCT
taxlaw-2826	861	209	0.055	0.055	NUM
taxlaw-2826	861	210	)	)	PUNCT
taxlaw-2826	861	211	donations	donation	NOUN
taxlaw-2826	861	212	(	(	PUNCT
taxlaw-2826	861	213	millions	million	NOUN
taxlaw-2826	861	214	)	)	PUNCT
taxlaw-2826	861	215	0.002	0.002	NUM
taxlaw-2826	861	216	*	*	PUNCT
taxlaw-2826	862	1	0.00003	0.00003	NUM
taxlaw-2826	862	2	(	(	PUNCT
taxlaw-2826	862	3	0.001	0.001	NUM
taxlaw-2826	862	4	)	)	PUNCT
taxlaw-2826	862	5	(	(	PUNCT
taxlaw-2826	862	6	0.001	0.001	NUM
taxlaw-2826	862	7	)	)	PUNCT
taxlaw-2826	862	8	percent	percent	NOUN
taxlaw-2826	862	9	publicly	publicly	ADV
taxlaw-2826	862	10	insured	insure	VERB
taxlaw-2826	862	11	1.051	1.051	NUM
taxlaw-2826	862	12	*	*	PUNCT
taxlaw-2826	862	13	-0.476	-0.476	PUNCT
taxlaw-2826	862	14	(	(	PUNCT
taxlaw-2826	862	15	0.381	0.381	NUM
taxlaw-2826	862	16	)	)	PUNCT
taxlaw-2826	862	17	(	(	PUNCT
taxlaw-2826	862	18	0.632	0.632	NUM
taxlaw-2826	862	19	)	)	PUNCT
taxlaw-2826	862	20	percent	percent	NOUN
taxlaw-2826	862	21	privately	privately	ADV
taxlaw-2826	862	22	insured	insure	VERB
taxlaw-2826	862	23	0.764	0.764	NUM
taxlaw-2826	862	24	*	*	NUM
taxlaw-2826	862	25	0.139	0.139	NUM
taxlaw-2826	862	26	(	(	PUNCT
taxlaw-2826	862	27	0.383	0.383	NUM
taxlaw-2826	862	28	)	)	PUNCT
taxlaw-2826	862	29	(	(	PUNCT
taxlaw-2826	862	30	0.635	0.635	NUM
taxlaw-2826	862	31	)	)	PUNCT
taxlaw-2826	862	32	population	population	NOUN
taxlaw-2826	862	33	density	density	NOUN
taxlaw-2826	862	34	(	(	PUNCT
taxlaw-2826	862	35	thousands	thousand	NOUN
taxlaw-2826	862	36	per	per	ADP
taxlaw-2826	862	37	sq	sq	PROPN
taxlaw-2826	862	38	.	.	PROPN
taxlaw-2826	862	39	mi	mi	PROPN
taxlaw-2826	862	40	.	.	PROPN
taxlaw-2826	862	41	)	)	PUNCT
taxlaw-2826	863	1	0.011	0.011	NUM
taxlaw-2826	863	2	*	*	PUNCT
taxlaw-2826	863	3	0.014	0.014	NUM
taxlaw-2826	863	4	*	*	PUNCT
taxlaw-2826	863	5	(	(	PUNCT
taxlaw-2826	863	6	0.003	0.003	NUM
taxlaw-2826	863	7	)	)	PUNCT
taxlaw-2826	863	8	(	(	PUNCT
taxlaw-2826	863	9	0.006	0.006	NUM
taxlaw-2826	863	10	)	)	PUNCT
taxlaw-2826	863	11	age	age	NOUN
taxlaw-2826	863	12	-0.001	-0.001	NOUN
taxlaw-2826	863	13	-0.008	-0.008	NOUN
taxlaw-2826	863	14	(	(	PUNCT
taxlaw-2826	863	15	0.005	0.005	NUM
taxlaw-2826	863	16	)	)	PUNCT
taxlaw-2826	863	17	(	(	PUNCT
taxlaw-2826	863	18	0.009	0.009	NUM
taxlaw-2826	863	19	)	)	PUNCT
taxlaw-2826	863	20	percent	percent	NOUN
taxlaw-2826	863	21	black	black	ADJ
taxlaw-2826	863	22	0.516	0.516	NUM
taxlaw-2826	863	23	*	*	PUNCT
taxlaw-2826	863	24	0.511	0.511	NUM
taxlaw-2826	863	25	*	*	PUNCT
taxlaw-2826	863	26	(	(	PUNCT
taxlaw-2826	863	27	0.124	0.124	NUM
taxlaw-2826	863	28	)	)	PUNCT
taxlaw-2826	863	29	(	(	PUNCT
taxlaw-2826	863	30	0.205	0.205	NUM
taxlaw-2826	863	31	)	)	PUNCT
taxlaw-2826	863	32	percent	percent	NOUN
taxlaw-2826	863	33	hispanic	hispanic	NOUN
taxlaw-2826	863	34	0.777	0.777	NUM
taxlaw-2826	863	35	*	*	PUNCT
taxlaw-2826	863	36	1.017	1.017	NUM
taxlaw-2826	863	37	*	*	PUNCT
taxlaw-2826	863	38	(	(	PUNCT
taxlaw-2826	863	39	0.162	0.162	NUM
taxlaw-2826	863	40	)	)	PUNCT
taxlaw-2826	863	41	(	(	PUNCT
taxlaw-2826	863	42	0.268	0.268	NUM
taxlaw-2826	863	43	)	)	PUNCT
taxlaw-2826	863	44	percent	percent	NOUN
taxlaw-2826	863	45	below	below	ADP
taxlaw-2826	863	46	100	100	NUM
taxlaw-2826	863	47	fpl	fpl	NOUN
taxlaw-2826	863	48	-1.008	-1.008	NOUN
taxlaw-2826	863	49	*	*	PUNCT
taxlaw-2826	863	50	-2.748	-2.748	PUNCT
taxlaw-2826	864	1	*	*	PUNCT
taxlaw-2826	864	2	(	(	PUNCT
taxlaw-2826	864	3	0.462	0.462	NUM
taxlaw-2826	864	4	)	)	PUNCT
taxlaw-2826	864	5	(	(	PUNCT
taxlaw-2826	864	6	0.765	0.765	NUM
taxlaw-2826	864	7	)	)	PUNCT
taxlaw-2826	864	8	percent	percent	NOUN
taxlaw-2826	864	9	100	100	NUM
taxlaw-2826	864	10	-	-	SYM
taxlaw-2826	864	11	149	149	NUM
taxlaw-2826	864	12	fpl	fpl	NOUN
taxlaw-2826	864	13	-0.909	-0.909	PUNCT
taxlaw-2826	864	14	-4.611	-4.611	PROPN
taxlaw-2826	864	15	*	*	PUNCT
taxlaw-2826	864	16	(	(	PUNCT
taxlaw-2826	864	17	0.765	0.765	NUM
taxlaw-2826	864	18	)	)	PUNCT
taxlaw-2826	864	19	(	(	PUNCT
taxlaw-2826	864	20	1.266	1.266	NUM
taxlaw-2826	864	21	)	)	PUNCT
taxlaw-2826	864	22	intercept	intercept	NOUN
taxlaw-2826	864	23	-0.273	-0.273	PROPN
taxlaw-2826	864	24	1.483	1.483	NUM
taxlaw-2826	864	25	(	(	PUNCT
taxlaw-2826	864	26	0.483	0.483	NUM
taxlaw-2826	864	27	)	)	PUNCT
taxlaw-2826	864	28	(	(	PUNCT
taxlaw-2826	864	29	0.801	0.801	NUM
taxlaw-2826	864	30	)	)	PUNCT
taxlaw-2826	864	31	r	r	NOUN
taxlaw-2826	864	32	2	2	NUM
taxlaw-2826	864	33	0.140	0.140	NUM
taxlaw-2826	864	34	0.197	0.197	NUM
taxlaw-2826	864	35	note	note	NOUN
taxlaw-2826	864	36	:	:	PUNCT
taxlaw-2826	864	37	*	*	PUNCT
taxlaw-2826	864	38	p<0.05	p<0.05	NOUN
taxlaw-2826	864	39	2014	2014	NUM
taxlaw-2826	864	40	]	]	PUNCT
taxlaw-2826	864	41	tax	tax	NOUN
taxlaw-2826	864	42	-	-	PUNCT
taxlaw-2826	864	43	exempt	exempt	ADJ
taxlaw-2826	864	44	hospitals	hospital	NOUN
taxlaw-2826	864	45	and	and	CCONJ
taxlaw-2826	864	46	their	their	PRON
taxlaw-2826	864	47	communities	community	NOUN
taxlaw-2826	864	48	69	69	NUM
taxlaw-2826	864	49	the	the	DET
taxlaw-2826	864	50	results	result	NOUN
taxlaw-2826	864	51	for	for	ADP
taxlaw-2826	864	52	model	model	NOUN
taxlaw-2826	864	53	7	7	NUM
taxlaw-2826	864	54	show	show	VERB
taxlaw-2826	864	55	that	that	SCONJ
taxlaw-2826	864	56	a	a	DET
taxlaw-2826	864	57	number	number	NOUN
taxlaw-2826	864	58	of	of	ADP
taxlaw-2826	864	59	hospital	hospital	NOUN
taxlaw-2826	864	60	and	and	CCONJ
taxlaw-2826	864	61	community	community	NOUN
taxlaw-2826	864	62	characteristics	characteristic	NOUN
taxlaw-2826	864	63	are	be	AUX
taxlaw-2826	864	64	significantly	significantly	ADV
taxlaw-2826	864	65	associated	associate	VERB
taxlaw-2826	864	66	with	with	ADP
taxlaw-2826	864	67	having	have	VERB
taxlaw-2826	864	68	higher	high	ADJ
taxlaw-2826	864	69	thresholds	threshold	NOUN
taxlaw-2826	864	70	for	for	ADP
taxlaw-2826	864	71	free	free	ADJ
taxlaw-2826	864	72	care	care	NOUN
taxlaw-2826	864	73	.	.	PUNCT
taxlaw-2826	865	1	specifically	specifically	ADV
taxlaw-2826	865	2	,	,	PUNCT
taxlaw-2826	865	3	a	a	DET
taxlaw-2826	865	4	state	state	NOUN
taxlaw-2826	865	5	-	-	PUNCT
taxlaw-2826	865	6	level	level	NOUN
taxlaw-2826	865	7	unconditional	unconditional	ADJ
taxlaw-2826	865	8	community	community	NOUN
taxlaw-2826	865	9	benefit	benefit	NOUN
taxlaw-2826	865	10	requirement	requirement	NOUN
taxlaw-2826	865	11	,	,	PUNCT
taxlaw-2826	865	12	a	a	DET
taxlaw-2826	865	13	state	state	NOUN
taxlaw-2826	865	14	-	-	PUNCT
taxlaw-2826	865	15	level	level	NOUN
taxlaw-2826	865	16	mandatory	mandatory	ADJ
taxlaw-2826	865	17	minimum	minimum	ADJ
taxlaw-2826	865	18	level	level	NOUN
taxlaw-2826	865	19	of	of	ADP
taxlaw-2826	865	20	community	community	NOUN
taxlaw-2826	865	21	benefit	benefit	NOUN
taxlaw-2826	865	22	,	,	PUNCT
taxlaw-2826	865	23	gross	gross	ADJ
taxlaw-2826	865	24	receipts	receipt	NOUN
taxlaw-2826	865	25	,	,	PUNCT
taxlaw-2826	865	26	profitability	profitability	NOUN
taxlaw-2826	865	27	,	,	PUNCT
taxlaw-2826	865	28	donations	donation	NOUN
taxlaw-2826	865	29	,	,	PUNCT
taxlaw-2826	865	30	percentage	percentage	NOUN
taxlaw-2826	865	31	publicly	publicly	ADV
taxlaw-2826	865	32	insured	insure	VERB
taxlaw-2826	865	33	,	,	PUNCT
taxlaw-2826	865	34	percentage	percentage	NOUN
taxlaw-2826	865	35	privately	privately	ADV
taxlaw-2826	865	36	insured	insure	VERB
taxlaw-2826	865	37	,	,	PUNCT
taxlaw-2826	865	38	population	population	NOUN
taxlaw-2826	865	39	density	density	NOUN
taxlaw-2826	865	40	,	,	PUNCT
taxlaw-2826	865	41	percentage	percentage	NOUN
taxlaw-2826	865	42	black	black	NOUN
taxlaw-2826	865	43	,	,	PUNCT
taxlaw-2826	865	44	and	and	CCONJ
taxlaw-2826	865	45	percentage	percentage	NOUN
taxlaw-2826	865	46	hispanic	hispanic	NOUN
taxlaw-2826	865	47	all	all	PRON
taxlaw-2826	865	48	correspond	correspond	VERB
taxlaw-2826	865	49	to	to	ADP
taxlaw-2826	865	50	a	a	DET
taxlaw-2826	865	51	higher	high	ADJ
taxlaw-2826	865	52	threshold	threshold	NOUN
taxlaw-2826	865	53	for	for	ADP
taxlaw-2826	865	54	free	free	ADJ
taxlaw-2826	865	55	care	care	NOUN
taxlaw-2826	865	56	.	.	PUNCT
taxlaw-2826	866	1	percentage	percentage	NOUN
taxlaw-2826	866	2	below	below	ADP
taxlaw-2826	866	3	the	the	DET
taxlaw-2826	866	4	poverty	poverty	NOUN
taxlaw-2826	866	5	line	line	NOUN
taxlaw-2826	866	6	is	be	AUX
taxlaw-2826	866	7	negatively	negatively	ADV
taxlaw-2826	866	8	associated	associate	VERB
taxlaw-2826	866	9	with	with	ADP
taxlaw-2826	866	10	a	a	DET
taxlaw-2826	866	11	higher	high	ADJ
taxlaw-2826	866	12	free	free	ADJ
taxlaw-2826	866	13	care	care	NOUN
taxlaw-2826	866	14	threshold	threshold	NOUN
taxlaw-2826	866	15	.	.	PUNCT
taxlaw-2826	867	1	for	for	ADP
taxlaw-2826	867	2	instance	instance	NOUN
taxlaw-2826	867	3	,	,	PUNCT
taxlaw-2826	867	4	in	in	ADP
taxlaw-2826	867	5	terms	term	NOUN
taxlaw-2826	867	6	of	of	ADP
taxlaw-2826	867	7	effect	effect	NOUN
taxlaw-2826	867	8	sizes	size	NOUN
taxlaw-2826	867	9	,	,	PUNCT
taxlaw-2826	867	10	being	be	AUX
taxlaw-2826	867	11	in	in	ADP
taxlaw-2826	867	12	a	a	DET
taxlaw-2826	867	13	state	state	NOUN
taxlaw-2826	867	14	with	with	ADP
taxlaw-2826	867	15	an	an	DET
taxlaw-2826	867	16	unconditional	unconditional	ADJ
taxlaw-2826	867	17	community	community	NOUN
taxlaw-2826	867	18	benefit	benefit	NOUN
taxlaw-2826	867	19	requirement	requirement	NOUN
taxlaw-2826	867	20	is	be	AUX
taxlaw-2826	867	21	associated	associate	VERB
taxlaw-2826	867	22	with	with	ADP
taxlaw-2826	867	23	a	a	DET
taxlaw-2826	867	24	23.3	23.3	NUM
taxlaw-2826	867	25	%	%	NOUN
taxlaw-2826	867	26	increase	increase	NOUN
taxlaw-2826	867	27	in	in	ADP
taxlaw-2826	867	28	the	the	DET
taxlaw-2826	867	29	free	free	ADJ
taxlaw-2826	867	30	care	care	NOUN
taxlaw-2826	867	31	threshold	threshold	NOUN
taxlaw-2826	867	32	.	.	PUNCT
taxlaw-2826	868	1	being	be	AUX
taxlaw-2826	868	2	in	in	ADP
taxlaw-2826	868	3	a	a	DET
taxlaw-2826	868	4	state	state	NOUN
taxlaw-2826	868	5	with	with	ADP
taxlaw-2826	868	6	a	a	DET
taxlaw-2826	868	7	mandatory	mandatory	ADJ
taxlaw-2826	868	8	minimum	minimum	NOUN
taxlaw-2826	868	9	amount	amount	NOUN
taxlaw-2826	868	10	of	of	ADP
taxlaw-2826	868	11	community	community	NOUN
taxlaw-2826	868	12	benefit	benefit	NOUN
taxlaw-2826	868	13	is	be	AUX
taxlaw-2826	868	14	associated	associate	VERB
taxlaw-2826	868	15	with	with	ADP
taxlaw-2826	868	16	an	an	DET
taxlaw-2826	868	17	18.3	18.3	NUM
taxlaw-2826	868	18	%	%	NOUN
taxlaw-2826	868	19	increase	increase	NOUN
taxlaw-2826	868	20	in	in	ADP
taxlaw-2826	868	21	the	the	DET
taxlaw-2826	868	22	free	free	ADJ
taxlaw-2826	868	23	care	care	NOUN
taxlaw-2826	868	24	threshold	threshold	NOUN
taxlaw-2826	868	25	.	.	PUNCT
taxlaw-2826	869	1	overall	overall	ADV
taxlaw-2826	869	2	,	,	PUNCT
taxlaw-2826	869	3	the	the	DET
taxlaw-2826	869	4	hospitals	hospital	NOUN
taxlaw-2826	869	5	that	that	PRON
taxlaw-2826	869	6	provide	provide	VERB
taxlaw-2826	869	7	free	free	ADJ
taxlaw-2826	869	8	care	care	NOUN
taxlaw-2826	869	9	above	above	ADP
taxlaw-2826	869	10	higher	high	ADJ
taxlaw-2826	869	11	income	income	NOUN
taxlaw-2826	869	12	thresholds	threshold	NOUN
taxlaw-2826	869	13	tend	tend	VERB
taxlaw-2826	869	14	to	to	PART
taxlaw-2826	869	15	be	be	AUX
taxlaw-2826	869	16	larger	large	ADJ
taxlaw-2826	869	17	and	and	CCONJ
taxlaw-2826	869	18	more	more	ADV
taxlaw-2826	869	19	profitable	profitable	ADJ
taxlaw-2826	869	20	and	and	CCONJ
taxlaw-2826	869	21	tend	tend	VERB
taxlaw-2826	869	22	to	to	PART
taxlaw-2826	869	23	receive	receive	VERB
taxlaw-2826	869	24	higher	high	ADJ
taxlaw-2826	869	25	levels	level	NOUN
taxlaw-2826	869	26	of	of	ADP
taxlaw-2826	869	27	private	private	ADJ
taxlaw-2826	869	28	donations	donation	NOUN
taxlaw-2826	869	29	.	.	PUNCT
taxlaw-2826	870	1	these	these	DET
taxlaw-2826	870	2	hospitals	hospital	NOUN
taxlaw-2826	870	3	are	be	AUX
taxlaw-2826	870	4	likely	likely	ADJ
taxlaw-2826	870	5	to	to	PART
taxlaw-2826	870	6	be	be	AUX
taxlaw-2826	870	7	located	locate	VERB
taxlaw-2826	870	8	in	in	ADP
taxlaw-2826	870	9	states	state	NOUN
taxlaw-2826	870	10	with	with	ADP
taxlaw-2826	870	11	their	their	PRON
taxlaw-2826	870	12	own	own	ADJ
taxlaw-2826	870	13	community	community	NOUN
taxlaw-2826	870	14	benefit	benefit	NOUN
taxlaw-2826	870	15	thresholds	threshold	NOUN
taxlaw-2826	870	16	,	,	PUNCT
taxlaw-2826	870	17	as	as	ADV
taxlaw-2826	870	18	well	well	ADV
taxlaw-2826	870	19	as	as	ADP
taxlaw-2826	870	20	in	in	ADP
taxlaw-2826	870	21	urban	urban	ADJ
taxlaw-2826	870	22	areas	area	NOUN
taxlaw-2826	870	23	with	with	ADP
taxlaw-2826	870	24	higher	high	ADJ
taxlaw-2826	870	25	percentages	percentage	NOUN
taxlaw-2826	870	26	of	of	ADP
taxlaw-2826	870	27	black	black	ADJ
taxlaw-2826	870	28	and	and	CCONJ
taxlaw-2826	870	29	hispanic	hispanic	ADJ
taxlaw-2826	870	30	community	community	NOUN
taxlaw-2826	870	31	members	member	NOUN
taxlaw-2826	870	32	.	.	PUNCT
taxlaw-2826	871	1	however	however	ADV
taxlaw-2826	871	2	,	,	PUNCT
taxlaw-2826	871	3	these	these	DET
taxlaw-2826	871	4	hospitals	hospital	NOUN
taxlaw-2826	871	5	are	be	AUX
taxlaw-2826	871	6	not	not	PART
taxlaw-2826	871	7	necessarily	necessarily	ADV
taxlaw-2826	871	8	those	those	PRON
taxlaw-2826	871	9	dealing	deal	VERB
taxlaw-2826	871	10	with	with	ADP
taxlaw-2826	871	11	notably	notably	ADV
taxlaw-2826	871	12	disadvantaged	disadvantaged	ADJ
taxlaw-2826	871	13	populations	population	NOUN
taxlaw-2826	871	14	.	.	PUNCT
taxlaw-2826	872	1	in	in	ADP
taxlaw-2826	872	2	fact	fact	NOUN
taxlaw-2826	872	3	,	,	PUNCT
taxlaw-2826	872	4	these	these	DET
taxlaw-2826	872	5	hospitals	hospital	NOUN
taxlaw-2826	872	6	are	be	AUX
taxlaw-2826	872	7	more	more	ADV
taxlaw-2826	872	8	likely	likely	ADJ
taxlaw-2826	872	9	to	to	PART
taxlaw-2826	872	10	be	be	AUX
taxlaw-2826	872	11	located	locate	VERB
taxlaw-2826	872	12	in	in	ADP
taxlaw-2826	872	13	communities	community	NOUN
taxlaw-2826	872	14	where	where	SCONJ
taxlaw-2826	872	15	residents	resident	NOUN
taxlaw-2826	872	16	have	have	VERB
taxlaw-2826	872	17	insurance	insurance	NOUN
taxlaw-2826	872	18	and	and	CCONJ
taxlaw-2826	872	19	are	be	AUX
taxlaw-2826	872	20	above	above	ADP
taxlaw-2826	872	21	the	the	DET
taxlaw-2826	872	22	poverty	poverty	NOUN
taxlaw-2826	872	23	line	line	NOUN
taxlaw-2826	872	24	.	.	PUNCT
taxlaw-2826	873	1	turning	turn	VERB
taxlaw-2826	873	2	to	to	ADP
taxlaw-2826	873	3	model	model	NOUN
taxlaw-2826	873	4	8	8	NUM
taxlaw-2826	873	5	,	,	PUNCT
taxlaw-2826	873	6	the	the	DET
taxlaw-2826	873	7	results	result	NOUN
taxlaw-2826	873	8	show	show	VERB
taxlaw-2826	873	9	that	that	SCONJ
taxlaw-2826	873	10	being	be	AUX
taxlaw-2826	873	11	in	in	ADP
taxlaw-2826	873	12	a	a	DET
taxlaw-2826	873	13	state	state	NOUN
taxlaw-2826	873	14	with	with	ADP
taxlaw-2826	873	15	an	an	DET
taxlaw-2826	873	16	unconditional	unconditional	ADJ
taxlaw-2826	873	17	community	community	NOUN
taxlaw-2826	873	18	benefit	benefit	NOUN
taxlaw-2826	873	19	requirement	requirement	NOUN
taxlaw-2826	873	20	,	,	PUNCT
taxlaw-2826	873	21	as	as	ADV
taxlaw-2826	873	22	well	well	ADV
taxlaw-2826	873	23	as	as	ADP
taxlaw-2826	873	24	with	with	ADP
taxlaw-2826	873	25	a	a	DET
taxlaw-2826	873	26	mandatory	mandatory	ADJ
taxlaw-2826	873	27	minimum	minimum	ADJ
taxlaw-2826	873	28	level	level	NOUN
taxlaw-2826	873	29	of	of	ADP
taxlaw-2826	873	30	care	care	NOUN
taxlaw-2826	873	31	,	,	PUNCT
taxlaw-2826	873	32	is	be	AUX
taxlaw-2826	873	33	significantly	significantly	ADV
taxlaw-2826	873	34	associated	associate	VERB
taxlaw-2826	873	35	with	with	ADP
taxlaw-2826	873	36	a	a	DET
taxlaw-2826	873	37	higher	high	ADJ
taxlaw-2826	873	38	discounted	discount	VERB
taxlaw-2826	873	39	care	care	NOUN
taxlaw-2826	873	40	threshold	threshold	NOUN
taxlaw-2826	873	41	.	.	PUNCT
taxlaw-2826	874	1	being	be	AUX
taxlaw-2826	874	2	in	in	ADP
taxlaw-2826	874	3	a	a	DET
taxlaw-2826	874	4	state	state	NOUN
taxlaw-2826	874	5	with	with	ADP
taxlaw-2826	874	6	rules	rule	NOUN
taxlaw-2826	874	7	about	about	ADP
taxlaw-2826	874	8	free	free	ADJ
taxlaw-2826	874	9	and	and	CCONJ
taxlaw-2826	874	10	discounted	discount	VERB
taxlaw-2826	874	11	care	care	NOUN
taxlaw-2826	874	12	thresholds	threshold	NOUN
taxlaw-2826	874	13	is	be	AUX
taxlaw-2826	874	14	also	also	ADV
taxlaw-2826	874	15	significantly	significantly	ADV
taxlaw-2826	874	16	associated	associate	VERB
taxlaw-2826	874	17	with	with	ADP
taxlaw-2826	874	18	a	a	DET
taxlaw-2826	874	19	higher	high	ADJ
taxlaw-2826	874	20	discounted	discount	VERB
taxlaw-2826	874	21	care	care	NOUN
taxlaw-2826	874	22	threshold	threshold	NOUN
taxlaw-2826	874	23	.	.	PUNCT
taxlaw-2826	875	1	gross	gross	ADJ
taxlaw-2826	875	2	receipts	receipt	NOUN
taxlaw-2826	875	3	,	,	PUNCT
taxlaw-2826	875	4	population	population	NOUN
taxlaw-2826	875	5	density	density	NOUN
taxlaw-2826	875	6	,	,	PUNCT
taxlaw-2826	875	7	percentage	percentage	NOUN
taxlaw-2826	875	8	black	black	ADJ
taxlaw-2826	875	9	and	and	CCONJ
taxlaw-2826	875	10	percentage	percentage	NOUN
taxlaw-2826	875	11	hispanic	hispanic	NOUN
taxlaw-2826	875	12	are	be	AUX
taxlaw-2826	875	13	also	also	ADV
taxlaw-2826	875	14	significantly	significantly	ADV
taxlaw-2826	875	15	associated	associate	VERB
taxlaw-2826	875	16	with	with	ADP
taxlaw-2826	875	17	higher	high	ADJ
taxlaw-2826	875	18	discounted	discount	VERB
taxlaw-2826	875	19	care	care	NOUN
taxlaw-2826	875	20	thresholds	threshold	NOUN
taxlaw-2826	875	21	,	,	PUNCT
taxlaw-2826	875	22	and	and	CCONJ
taxlaw-2826	875	23	percentage	percentage	NOUN
taxlaw-2826	875	24	below	below	ADP
taxlaw-2826	875	25	the	the	DET
taxlaw-2826	875	26	poverty	poverty	NOUN
taxlaw-2826	875	27	line	line	NOUN
taxlaw-2826	875	28	is	be	AUX
taxlaw-2826	875	29	significantly	significantly	ADV
taxlaw-2826	875	30	associated	associate	VERB
taxlaw-2826	875	31	with	with	ADP
taxlaw-2826	875	32	lower	low	ADJ
taxlaw-2826	875	33	discounted	discount	VERB
taxlaw-2826	875	34	care	care	NOUN
taxlaw-2826	875	35	thresholds	threshold	NOUN
taxlaw-2826	875	36	.	.	PUNCT
taxlaw-2826	876	1	next	next	ADV
taxlaw-2826	876	2	,	,	PUNCT
taxlaw-2826	876	3	i	i	PRON
taxlaw-2826	876	4	examined	examine	VERB
taxlaw-2826	876	5	the	the	DET
taxlaw-2826	876	6	other	other	ADJ
taxlaw-2826	876	7	financial	financial	ADJ
taxlaw-2826	876	8	policy	policy	NOUN
taxlaw-2826	876	9	variables	variable	NOUN
taxlaw-2826	876	10	on	on	ADP
taxlaw-2826	876	11	which	which	PRON
taxlaw-2826	876	12	the	the	DET
taxlaw-2826	876	13	schedule	schedule	NOUN
taxlaw-2826	876	14	h	h	NOUN
taxlaw-2826	876	15	gathers	gather	VERB
taxlaw-2826	876	16	data	datum	NOUN
taxlaw-2826	876	17	.	.	PUNCT
taxlaw-2826	877	1	first	first	ADV
taxlaw-2826	877	2	,	,	PUNCT
taxlaw-2826	877	3	i	i	PRON
taxlaw-2826	877	4	considered	consider	VERB
taxlaw-2826	877	5	whether	whether	SCONJ
taxlaw-2826	877	6	hospitals	hospital	NOUN
taxlaw-2826	877	7	are	be	AUX
taxlaw-2826	877	8	in	in	ADP
taxlaw-2826	877	9	fact	fact	NOUN
taxlaw-2826	877	10	adopting	adopt	VERB
taxlaw-2826	877	11	these	these	DET
taxlaw-2826	877	12	policies	policy	NOUN
taxlaw-2826	877	13	,	,	PUNCT
taxlaw-2826	877	14	many	many	ADJ
taxlaw-2826	877	15	of	of	ADP
taxlaw-2826	877	16	which	which	PRON
taxlaw-2826	877	17	are	be	AUX
taxlaw-2826	877	18	explicitly	explicitly	ADV
taxlaw-2826	877	19	required	require	VERB
taxlaw-2826	877	20	by	by	ADP
taxlaw-2826	877	21	the	the	DET
taxlaw-2826	877	22	proposed	propose	VERB
taxlaw-2826	877	23	regulations	regulation	NOUN
taxlaw-2826	877	24	.	.	PUNCT
taxlaw-2826	878	1	the	the	DET
taxlaw-2826	878	2	others	other	NOUN
taxlaw-2826	878	3	are	be	AUX
taxlaw-2826	878	4	policies	policy	NOUN
taxlaw-2826	878	5	that	that	PRON
taxlaw-2826	878	6	the	the	DET
taxlaw-2826	878	7	irs	irs	PROPN
taxlaw-2826	878	8	presumably	presumably	ADV
taxlaw-2826	878	9	seeks	seek	VERB
taxlaw-2826	878	10	to	to	PART
taxlaw-2826	878	11	encourage	encourage	VERB
taxlaw-2826	878	12	by	by	ADP
taxlaw-2826	878	13	asking	ask	VERB
taxlaw-2826	878	14	about	about	ADP
taxlaw-2826	878	15	on	on	ADP
taxlaw-2826	878	16	the	the	DET
taxlaw-2826	878	17	form	form	NOUN
taxlaw-2826	878	18	.	.	PUNCT
taxlaw-2826	879	1	table	table	NOUN
taxlaw-2826	879	2	5	5	NUM
taxlaw-2826	879	3	shows	show	VERB
taxlaw-2826	879	4	the	the	DET
taxlaw-2826	879	5	extent	extent	NOUN
taxlaw-2826	879	6	to	to	PART
taxlaw-2826	879	7	which	which	PRON
taxlaw-2826	879	8	hospitals	hospital	NOUN
taxlaw-2826	879	9	are	be	AUX
taxlaw-2826	879	10	enacting	enact	VERB
taxlaw-2826	879	11	these	these	DET
taxlaw-2826	879	12	policies	policy	NOUN
taxlaw-2826	879	13	.	.	PUNCT
taxlaw-2826	880	1	70	70	NUM
taxlaw-2826	880	2	columbia	columbia	PROPN
taxlaw-2826	880	3	journal	journal	PROPN
taxlaw-2826	880	4	of	of	ADP
taxlaw-2826	880	5	tax	tax	NOUN
taxlaw-2826	880	6	law	law	NOUN
taxlaw-2826	880	7	[	[	X
taxlaw-2826	880	8	vol.6:33	vol.6:33	ADJ
taxlaw-2826	880	9	table	table	NOUN
taxlaw-2826	880	10	5	5	NUM
taxlaw-2826	880	11	:	:	PUNCT
taxlaw-2826	880	12	hospital	hospital	NOUN
taxlaw-2826	880	13	financial	financial	ADJ
taxlaw-2826	880	14	policies	policy	NOUN
taxlaw-2826	880	15	by	by	ADP
taxlaw-2826	880	16	percent	percent	NOUN
taxlaw-2826	880	17	of	of	ADP
taxlaw-2826	880	18	hospitals	hospital	NOUN
taxlaw-2826	880	19	adopted	adopt	VERB
taxlaw-2826	880	20	policy	policy	NOUN
taxlaw-2826	880	21	percent	percent	NOUN
taxlaw-2826	880	22	did	do	AUX
taxlaw-2826	880	23	the	the	DET
taxlaw-2826	880	24	organization	organization	NOUN
taxlaw-2826	880	25	have	have	VERB
taxlaw-2826	880	26	a	a	DET
taxlaw-2826	880	27	financial	financial	ADJ
taxlaw-2826	880	28	aid	aid	NOUN
taxlaw-2826	880	29	policy	policy	NOUN
taxlaw-2826	880	30	?	?	PUNCT
taxlaw-2826	881	1	98.02	98.02	NUM
taxlaw-2826	881	2	%	%	NOUN
taxlaw-2826	881	3	if	if	SCONJ
taxlaw-2826	881	4	yes	yes	INTJ
taxlaw-2826	881	5	,	,	PUNCT
taxlaw-2826	881	6	was	be	AUX
taxlaw-2826	881	7	it	it	PRON
taxlaw-2826	881	8	a	a	DET
taxlaw-2826	881	9	written	write	VERB
taxlaw-2826	881	10	policy	policy	NOUN
taxlaw-2826	881	11	?	?	PUNCT
taxlaw-2826	882	1	97.36	97.36	NUM
taxlaw-2826	882	2	%	%	NOUN
taxlaw-2826	882	3	did	do	AUX
taxlaw-2826	882	4	the	the	DET
taxlaw-2826	882	5	organization	organization	NOUN
taxlaw-2826	882	6	budget	budget	NOUN
taxlaw-2826	882	7	amounts	amount	VERB
taxlaw-2826	882	8	for	for	ADP
taxlaw-2826	882	9	free	free	ADJ
taxlaw-2826	882	10	or	or	CCONJ
taxlaw-2826	882	11	discounted	discount	VERB
taxlaw-2826	882	12	care	care	NOUN
taxlaw-2826	882	13	provided	provide	VERB
taxlaw-2826	882	14	under	under	ADP
taxlaw-2826	882	15	the	the	DET
taxlaw-2826	882	16	financial	financial	ADJ
taxlaw-2826	882	17	assistance	assistance	NOUN
taxlaw-2826	882	18	policy	policy	NOUN
taxlaw-2826	882	19	?	?	PUNCT
taxlaw-2826	883	1	90.31	90.31	NUM
taxlaw-2826	883	2	%	%	NOUN
taxlaw-2826	883	3	did	do	AUX
taxlaw-2826	883	4	its	its	PRON
taxlaw-2826	883	5	expenses	expense	NOUN
taxlaw-2826	883	6	exceed	exceed	VERB
taxlaw-2826	883	7	budget	budget	NOUN
taxlaw-2826	883	8	?	?	PUNCT
taxlaw-2826	884	1	55.51	55.51	NUM
taxlaw-2826	884	2	%	%	NOUN
taxlaw-2826	884	3	was	be	AUX
taxlaw-2826	884	4	the	the	DET
taxlaw-2826	884	5	organization	organization	NOUN
taxlaw-2826	884	6	unable	unable	ADJ
taxlaw-2826	884	7	to	to	PART
taxlaw-2826	884	8	provide	provide	VERB
taxlaw-2826	884	9	some	some	DET
taxlaw-2826	884	10	care	care	NOUN
taxlaw-2826	884	11	as	as	ADP
taxlaw-2826	884	12	result	result	NOUN
taxlaw-2826	884	13	?	?	PUNCT
taxlaw-2826	885	1	0.88	0.88	NUM
taxlaw-2826	885	2	%	%	NOUN
taxlaw-2826	885	3	have	have	VERB
taxlaw-2826	885	4	a	a	DET
taxlaw-2826	885	5	financial	financial	ADJ
taxlaw-2826	885	6	aid	aid	NOUN
taxlaw-2826	885	7	policy	policy	NOUN
taxlaw-2826	885	8	?	?	PUNCT
taxlaw-2826	886	1	82.56	82.56	NUM
taxlaw-2826	886	2	%	%	NOUN
taxlaw-2826	886	3	used	use	VERB
taxlaw-2826	886	4	federal	federal	ADJ
taxlaw-2826	886	5	poverty	poverty	NOUN
taxlaw-2826	886	6	guidelines	guideline	NOUN
taxlaw-2826	886	7	to	to	PART
taxlaw-2826	886	8	determine	determine	VERB
taxlaw-2826	886	9	eligibility	eligibility	NOUN
taxlaw-2826	886	10	for	for	ADP
taxlaw-2826	886	11	providing	provide	VERB
taxlaw-2826	886	12	free	free	ADJ
taxlaw-2826	886	13	care	care	NOUN
taxlaw-2826	886	14	?	?	PUNCT
taxlaw-2826	887	1	79.74	79.74	NUM
taxlaw-2826	887	2	%	%	NOUN
taxlaw-2826	887	3	used	use	VERB
taxlaw-2826	887	4	fpg	fpg	NOUN
taxlaw-2826	887	5	to	to	PART
taxlaw-2826	887	6	determine	determine	VERB
taxlaw-2826	887	7	eligibility	eligibility	NOUN
taxlaw-2826	887	8	for	for	ADP
taxlaw-2826	887	9	providing	provide	VERB
taxlaw-2826	887	10	discounted	discounted	ADJ
taxlaw-2826	887	11	care	care	NOUN
taxlaw-2826	887	12	?	?	PUNCT
taxlaw-2826	888	1	74.80	74.80	NUM
taxlaw-2826	888	2	%	%	NOUN
taxlaw-2826	888	3	explained	explain	VERB
taxlaw-2826	888	4	the	the	DET
taxlaw-2826	888	5	basis	basis	NOUN
taxlaw-2826	888	6	for	for	ADP
taxlaw-2826	888	7	calculating	calculate	VERB
taxlaw-2826	888	8	amounts	amount	NOUN
taxlaw-2826	888	9	charged	charge	VERB
taxlaw-2826	888	10	to	to	ADP
taxlaw-2826	888	11	patients	patient	NOUN
taxlaw-2826	888	12	?	?	PUNCT
taxlaw-2826	889	1	78.02	78.02	NUM
taxlaw-2826	889	2	%	%	NOUN
taxlaw-2826	889	3	income	income	NOUN
taxlaw-2826	889	4	level	level	NOUN
taxlaw-2826	889	5	?	?	PUNCT
taxlaw-2826	890	1	74.58	74.58	NUM
taxlaw-2826	890	2	%	%	NOUN
taxlaw-2826	890	3	asset	asset	NOUN
taxlaw-2826	890	4	level	level	NOUN
taxlaw-2826	890	5	?	?	PUNCT
taxlaw-2826	891	1	50.18	50.18	NUM
taxlaw-2826	891	2	%	%	NOUN
taxlaw-2826	891	3	medical	medical	ADJ
taxlaw-2826	891	4	indigence	indigence	NOUN
taxlaw-2826	891	5	?	?	PUNCT
taxlaw-2826	892	1	49.34	49.34	NUM
taxlaw-2826	892	2	%	%	NOUN
taxlaw-2826	892	3	insurance	insurance	NOUN
taxlaw-2826	892	4	status	status	NOUN
taxlaw-2826	892	5	?	?	PUNCT
taxlaw-2826	893	1	45.33	45.33	NUM
taxlaw-2826	893	2	%	%	NOUN
taxlaw-2826	893	3	uninsured	uninsured	ADJ
taxlaw-2826	893	4	discount	discount	NOUN
taxlaw-2826	893	5	?	?	PUNCT
taxlaw-2826	894	1	45.55	45.55	NUM
taxlaw-2826	894	2	%	%	NOUN
taxlaw-2826	894	3	medicaid	medicaid	PROPN
taxlaw-2826	894	4	/	/	SYM
taxlaw-2826	894	5	medicare	medicare	PROPN
taxlaw-2826	894	6	?	?	PUNCT
taxlaw-2826	895	1	42.91	42.91	NUM
taxlaw-2826	895	2	%	%	NOUN
taxlaw-2826	895	3	state	state	NOUN
taxlaw-2826	895	4	regulation	regulation	NOUN
taxlaw-2826	895	5	?	?	PUNCT
taxlaw-2826	896	1	30.13	30.13	NUM
taxlaw-2826	896	2	%	%	NOUN
taxlaw-2826	896	3	other	other	ADJ
taxlaw-2826	896	4	?	?	PUNCT
taxlaw-2826	897	1	11.63	11.63	NUM
taxlaw-2826	897	2	%	%	NOUN
taxlaw-2826	897	3	explained	explain	VERB
taxlaw-2826	897	4	the	the	DET
taxlaw-2826	897	5	method	method	NOUN
taxlaw-2826	897	6	for	for	ADP
taxlaw-2826	897	7	applying	apply	VERB
taxlaw-2826	897	8	for	for	ADP
taxlaw-2826	897	9	financial	financial	ADJ
taxlaw-2826	897	10	assistance	assistance	NOUN
taxlaw-2826	897	11	?	?	PUNCT
taxlaw-2826	898	1	81.67	81.67	NUM
taxlaw-2826	898	2	%	%	NOUN
taxlaw-2826	898	3	did	do	AUX
taxlaw-2826	898	4	the	the	DET
taxlaw-2826	898	5	organization	organization	NOUN
taxlaw-2826	898	6	prepare	prepare	VERB
taxlaw-2826	898	7	a	a	DET
taxlaw-2826	898	8	community	community	NOUN
taxlaw-2826	898	9	benefit	benefit	NOUN
taxlaw-2826	898	10	report	report	NOUN
taxlaw-2826	898	11	during	during	ADP
taxlaw-2826	898	12	the	the	DET
taxlaw-2826	898	13	tax	tax	NOUN
taxlaw-2826	898	14	year	year	NOUN
taxlaw-2826	898	15	?	?	PUNCT
taxlaw-2826	899	1	77.71	77.71	NUM
taxlaw-2826	899	2	%	%	NOUN
taxlaw-2826	899	3	if	if	SCONJ
taxlaw-2826	899	4	yes	yes	INTJ
taxlaw-2826	899	5	,	,	PUNCT
taxlaw-2826	899	6	did	do	AUX
taxlaw-2826	899	7	the	the	DET
taxlaw-2826	899	8	organization	organization	NOUN
taxlaw-2826	899	9	make	make	VERB
taxlaw-2826	899	10	it	it	PRON
taxlaw-2826	899	11	available	available	ADJ
taxlaw-2826	899	12	to	to	ADP
taxlaw-2826	899	13	the	the	DET
taxlaw-2826	899	14	public	public	NOUN
taxlaw-2826	899	15	?	?	PUNCT
taxlaw-2826	900	1	73.61	73.61	NUM
taxlaw-2826	900	2	%	%	NOUN
taxlaw-2826	900	3	have	have	VERB
taxlaw-2826	900	4	a	a	DET
taxlaw-2826	900	5	billing	billing	NOUN
taxlaw-2826	900	6	/	/	SYM
taxlaw-2826	900	7	collections	collection	NOUN
taxlaw-2826	900	8	policy	policy	NOUN
taxlaw-2826	900	9	?	?	PUNCT
taxlaw-2826	901	1	77.80	77.80	NUM
taxlaw-2826	901	2	%	%	NOUN
taxlaw-2826	901	3	did	do	AUX
taxlaw-2826	901	4	the	the	DET
taxlaw-2826	901	5	hospital	hospital	NOUN
taxlaw-2826	901	6	facility	facility	NOUN
taxlaw-2826	901	7	have	have	VERB
taxlaw-2826	901	8	a	a	DET
taxlaw-2826	901	9	policy	policy	NOUN
taxlaw-2826	901	10	in	in	ADP
taxlaw-2826	901	11	place	place	NOUN
taxlaw-2826	901	12	requiring	require	VERB
taxlaw-2826	901	13	emergency	emergency	NOUN
taxlaw-2826	901	14	medical	medical	ADJ
taxlaw-2826	901	15	assistance	assistance	NOUN
taxlaw-2826	901	16	regardless	regardless	ADV
taxlaw-2826	901	17	of	of	ADP
taxlaw-2826	901	18	eligibility	eligibility	NOUN
taxlaw-2826	901	19	for	for	ADP
taxlaw-2826	901	20	financial	financial	ADJ
taxlaw-2826	901	21	assistance	assistance	NOUN
taxlaw-2826	901	22	?	?	PUNCT
taxlaw-2826	902	1	79.21	79.21	NUM
taxlaw-2826	902	2	%	%	NOUN
taxlaw-2826	902	3	did	do	VERB
taxlaw-2826	902	4	the	the	DET
taxlaw-2826	902	5	hospital	hospital	NOUN
taxlaw-2826	902	6	calculate	calculate	NOUN
taxlaw-2826	902	7	charges	charge	NOUN
taxlaw-2826	902	8	for	for	ADP
taxlaw-2826	902	9	financial	financial	ADJ
taxlaw-2826	902	10	-	-	PUNCT
taxlaw-2826	902	11	aid	aid	NOUN
taxlaw-2826	902	12	-	-	PUNCT
taxlaw-2826	902	13	eligible	eligible	ADJ
taxlaw-2826	902	14	patients	patient	NOUN
taxlaw-2826	902	15	using	use	VERB
taxlaw-2826	902	16	one	one	NUM
taxlaw-2826	902	17	of	of	ADP
taxlaw-2826	902	18	these	these	DET
taxlaw-2826	902	19	methods	method	NOUN
taxlaw-2826	902	20	?	?	PUNCT
taxlaw-2826	903	1	lowest	low	ADJ
taxlaw-2826	903	2	negotiated	negotiate	VERB
taxlaw-2826	903	3	commercial	commercial	ADJ
taxlaw-2826	903	4	insurance	insurance	NOUN
taxlaw-2826	903	5	rate	rate	NOUN
taxlaw-2826	903	6	?	?	PUNCT
taxlaw-2826	904	1	5.07	5.07	NUM
taxlaw-2826	904	2	%	%	NOUN
taxlaw-2826	904	3	average	average	NOUN
taxlaw-2826	904	4	of	of	ADP
taxlaw-2826	904	5	three	three	NUM
taxlaw-2826	904	6	lowest	low	ADJ
taxlaw-2826	904	7	negotiated	negotiate	VERB
taxlaw-2826	904	8	commercial	commercial	ADJ
taxlaw-2826	904	9	insurance	insurance	NOUN
taxlaw-2826	904	10	rates	rate	NOUN
taxlaw-2826	904	11	?	?	PUNCT
taxlaw-2826	905	1	9.12	9.12	NUM
taxlaw-2826	905	2	%	%	NOUN
taxlaw-2826	905	3	medicare	medicare	NOUN
taxlaw-2826	905	4	rates	rate	NOUN
taxlaw-2826	905	5	?	?	PUNCT
taxlaw-2826	906	1	9.60	9.60	NUM
taxlaw-2826	906	2	%	%	NOUN
taxlaw-2826	906	3	other	other	ADJ
taxlaw-2826	906	4	?	?	PUNCT
taxlaw-2826	907	1	10.22	10.22	NUM
taxlaw-2826	907	2	%	%	NOUN
taxlaw-2826	907	3	did	do	AUX
taxlaw-2826	907	4	the	the	DET
taxlaw-2826	907	5	hospital	hospital	NOUN
taxlaw-2826	907	6	charge	charge	VERB
taxlaw-2826	907	7	any	any	DET
taxlaw-2826	907	8	financial	financial	ADJ
taxlaw-2826	907	9	-	-	PUNCT
taxlaw-2826	907	10	aid	aid	NOUN
taxlaw-2826	907	11	-	-	PUNCT
taxlaw-2826	907	12	eligible	eligible	ADJ
taxlaw-2826	907	13	patients	patient	NOUN
taxlaw-2826	907	14	more	more	ADJ
taxlaw-2826	907	15	than	than	ADP
taxlaw-2826	907	16	amounts	amount	NOUN
taxlaw-2826	907	17	generally	generally	ADV
taxlaw-2826	907	18	billed	bill	VERB
taxlaw-2826	907	19	?	?	PUNCT
taxlaw-2826	908	1	3.35	3.35	NUM
taxlaw-2826	908	2	%	%	NOUN
taxlaw-2826	908	3	2014	2014	NUM
taxlaw-2826	908	4	]	]	PUNCT
taxlaw-2826	908	5	tax	tax	NOUN
taxlaw-2826	908	6	-	-	PUNCT
taxlaw-2826	908	7	exempt	exempt	ADJ
taxlaw-2826	908	8	hospitals	hospital	NOUN
taxlaw-2826	908	9	and	and	CCONJ
taxlaw-2826	908	10	their	their	PRON
taxlaw-2826	908	11	communities	community	NOUN
taxlaw-2826	908	12	71	71	NUM
taxlaw-2826	908	13	did	do	AUX
taxlaw-2826	908	14	the	the	DET
taxlaw-2826	908	15	hospital	hospital	NOUN
taxlaw-2826	908	16	charge	charge	VERB
taxlaw-2826	908	17	any	any	DET
taxlaw-2826	908	18	financial	financial	ADJ
taxlaw-2826	908	19	-	-	PUNCT
taxlaw-2826	908	20	aid	aid	NOUN
taxlaw-2826	908	21	-	-	PUNCT
taxlaw-2826	908	22	eligible	eligible	ADJ
taxlaw-2826	908	23	patients	patient	NOUN
taxlaw-2826	908	24	any	any	DET
taxlaw-2826	908	25	amounts	amount	NOUN
taxlaw-2826	908	26	equal	equal	ADJ
taxlaw-2826	908	27	to	to	ADP
taxlaw-2826	908	28	their	their	PRON
taxlaw-2826	908	29	gross	gross	ADJ
taxlaw-2826	908	30	charges	charge	NOUN
taxlaw-2826	908	31	?	?	PUNCT
taxlaw-2826	909	1	13.44	13.44	NUM
taxlaw-2826	909	2	%	%	NOUN
taxlaw-2826	909	3	these	these	DET
taxlaw-2826	909	4	numbers	number	NOUN
taxlaw-2826	909	5	show	show	VERB
taxlaw-2826	909	6	that	that	SCONJ
taxlaw-2826	909	7	most	most	ADJ
taxlaw-2826	909	8	of	of	ADP
taxlaw-2826	909	9	the	the	DET
taxlaw-2826	909	10	policies	policy	NOUN
taxlaw-2826	909	11	that	that	PRON
taxlaw-2826	909	12	the	the	DET
taxlaw-2826	909	13	irs	irs	PROPN
taxlaw-2826	909	14	is	be	AUX
taxlaw-2826	909	15	either	either	CCONJ
taxlaw-2826	909	16	regulating	regulate	VERB
taxlaw-2826	909	17	directly	directly	ADV
taxlaw-2826	909	18	or	or	CCONJ
taxlaw-2826	909	19	seeking	seek	VERB
taxlaw-2826	909	20	to	to	PART
taxlaw-2826	909	21	encourage	encourage	VERB
taxlaw-2826	909	22	are	be	AUX
taxlaw-2826	909	23	actually	actually	ADV
taxlaw-2826	909	24	becoming	become	VERB
taxlaw-2826	909	25	widespread	widespread	ADJ
taxlaw-2826	909	26	among	among	ADP
taxlaw-2826	909	27	tax	tax	NOUN
taxlaw-2826	909	28	-	-	PUNCT
taxlaw-2826	909	29	exempt	exempt	ADJ
taxlaw-2826	909	30	hospitals	hospital	NOUN
taxlaw-2826	909	31	.	.	PUNCT
taxlaw-2826	910	1	over	over	ADP
taxlaw-2826	910	2	98	98	NUM
taxlaw-2826	910	3	%	%	NOUN
taxlaw-2826	910	4	of	of	ADP
taxlaw-2826	910	5	tax	tax	NOUN
taxlaw-2826	910	6	-	-	PUNCT
taxlaw-2826	910	7	exempt	exempt	ADJ
taxlaw-2826	910	8	hospitals	hospital	NOUN
taxlaw-2826	910	9	,	,	PUNCT
taxlaw-2826	910	10	for	for	ADP
taxlaw-2826	910	11	example	example	NOUN
taxlaw-2826	910	12	,	,	PUNCT
taxlaw-2826	910	13	have	have	VERB
taxlaw-2826	910	14	financial	financial	ADJ
taxlaw-2826	910	15	aid	aid	NOUN
taxlaw-2826	910	16	policies	policy	NOUN
taxlaw-2826	910	17	and	and	CCONJ
taxlaw-2826	910	18	about	about	ADV
taxlaw-2826	910	19	97	97	NUM
taxlaw-2826	910	20	%	%	NOUN
taxlaw-2826	910	21	of	of	ADP
taxlaw-2826	910	22	these	these	DET
taxlaw-2826	910	23	policies	policy	NOUN
taxlaw-2826	910	24	are	be	AUX
taxlaw-2826	910	25	in	in	ADP
taxlaw-2826	910	26	writing	writing	NOUN
taxlaw-2826	910	27	.	.	PUNCT
taxlaw-2826	911	1	approximately	approximately	ADV
taxlaw-2826	911	2	82	82	NUM
taxlaw-2826	911	3	%	%	NOUN
taxlaw-2826	911	4	of	of	ADP
taxlaw-2826	911	5	hospitals	hospital	NOUN
taxlaw-2826	911	6	have	have	VERB
taxlaw-2826	911	7	an	an	DET
taxlaw-2826	911	8	emergency	emergency	NOUN
taxlaw-2826	911	9	care	care	NOUN
taxlaw-2826	911	10	policy	policy	NOUN
taxlaw-2826	911	11	stating	state	VERB
taxlaw-2826	911	12	that	that	SCONJ
taxlaw-2826	911	13	they	they	PRON
taxlaw-2826	911	14	do	do	AUX
taxlaw-2826	911	15	not	not	PART
taxlaw-2826	911	16	discriminate	discriminate	VERB
taxlaw-2826	911	17	on	on	ADP
taxlaw-2826	911	18	the	the	DET
taxlaw-2826	911	19	basis	basis	NOUN
taxlaw-2826	911	20	of	of	ADP
taxlaw-2826	911	21	financial	financial	ADJ
taxlaw-2826	911	22	aid	aid	NOUN
taxlaw-2826	911	23	eligibility	eligibility	NOUN
taxlaw-2826	911	24	.	.	PUNCT
taxlaw-2826	912	1	only	only	ADV
taxlaw-2826	912	2	about	about	ADV
taxlaw-2826	912	3	3	3	NUM
taxlaw-2826	912	4	%	%	NOUN
taxlaw-2826	912	5	of	of	ADP
taxlaw-2826	912	6	hospitals	hospital	NOUN
taxlaw-2826	912	7	charged	charge	VERB
taxlaw-2826	912	8	aid	aid	NOUN
taxlaw-2826	912	9	-	-	PUNCT
taxlaw-2826	912	10	eligible	eligible	ADJ
taxlaw-2826	912	11	patients	patient	NOUN
taxlaw-2826	912	12	above	above	ADP
taxlaw-2826	912	13	amounts	amount	NOUN
taxlaw-2826	912	14	generally	generally	ADV
taxlaw-2826	912	15	billed	bill	VERB
taxlaw-2826	912	16	(	(	PUNCT
taxlaw-2826	912	17	although	although	SCONJ
taxlaw-2826	912	18	thirteen	thirteen	NUM
taxlaw-2826	912	19	of	of	ADP
taxlaw-2826	912	20	them	they	PRON
taxlaw-2826	912	21	billed	bill	VERB
taxlaw-2826	912	22	patients	patient	NOUN
taxlaw-2826	912	23	using	use	VERB
taxlaw-2826	912	24	gross	gross	ADJ
taxlaw-2826	912	25	charges	charge	NOUN
taxlaw-2826	912	26	)	)	PUNCT
taxlaw-2826	912	27	.	.	PUNCT
taxlaw-2826	913	1	the	the	DET
taxlaw-2826	913	2	only	only	ADJ
taxlaw-2826	913	3	policies	policy	NOUN
taxlaw-2826	913	4	exhibiting	exhibit	VERB
taxlaw-2826	913	5	substantial	substantial	ADJ
taxlaw-2826	913	6	variation	variation	NOUN
taxlaw-2826	913	7	are	be	AUX
taxlaw-2826	913	8	policies	policy	NOUN
taxlaw-2826	913	9	where	where	SCONJ
taxlaw-2826	913	10	,	,	PUNCT
taxlaw-2826	913	11	under	under	ADP
taxlaw-2826	913	12	the	the	DET
taxlaw-2826	913	13	new	new	ADJ
taxlaw-2826	913	14	aca	aca	PROPN
taxlaw-2826	913	15	regulations	regulation	NOUN
taxlaw-2826	913	16	,	,	PUNCT
taxlaw-2826	913	17	tax	tax	NOUN
taxlaw-2826	913	18	-	-	PUNCT
taxlaw-2826	913	19	exempt	exempt	ADJ
taxlaw-2826	913	20	hospitals	hospital	NOUN
taxlaw-2826	913	21	get	get	VERB
taxlaw-2826	913	22	a	a	DET
taxlaw-2826	913	23	choice	choice	NOUN
taxlaw-2826	913	24	as	as	ADP
taxlaw-2826	913	25	to	to	ADP
taxlaw-2826	913	26	the	the	DET
taxlaw-2826	913	27	content	content	NOUN
taxlaw-2826	913	28	of	of	ADP
taxlaw-2826	913	29	a	a	DET
taxlaw-2826	913	30	policy	policy	NOUN
taxlaw-2826	913	31	.	.	PUNCT
taxlaw-2826	914	1	for	for	ADP
taxlaw-2826	914	2	example	example	NOUN
taxlaw-2826	914	3	,	,	PUNCT
taxlaw-2826	914	4	the	the	DET
taxlaw-2826	914	5	regulations	regulation	NOUN
taxlaw-2826	914	6	do	do	AUX
taxlaw-2826	914	7	not	not	PART
taxlaw-2826	914	8	specify	specify	VERB
taxlaw-2826	914	9	whether	whether	SCONJ
taxlaw-2826	914	10	hospitals	hospital	NOUN
taxlaw-2826	914	11	should	should	AUX
taxlaw-2826	914	12	calculate	calculate	VERB
taxlaw-2826	914	13	aid	aid	NOUN
taxlaw-2826	914	14	eligibility	eligibility	NOUN
taxlaw-2826	914	15	using	use	VERB
taxlaw-2826	914	16	income	income	NOUN
taxlaw-2826	914	17	,	,	PUNCT
taxlaw-2826	914	18	assets	asset	NOUN
taxlaw-2826	914	19	,	,	PUNCT
taxlaw-2826	914	20	medical	medical	ADJ
taxlaw-2826	914	21	indigence	indigence	NOUN
taxlaw-2826	914	22	,	,	PUNCT
taxlaw-2826	914	23	insurance	insurance	NOUN
taxlaw-2826	914	24	status	status	NOUN
taxlaw-2826	914	25	,	,	PUNCT
taxlaw-2826	914	26	medicare	medicare	PROPN
taxlaw-2826	914	27	/	/	SYM
taxlaw-2826	914	28	medicaid	medicaid	PROPN
taxlaw-2826	914	29	,	,	PUNCT
taxlaw-2826	914	30	or	or	CCONJ
taxlaw-2826	914	31	some	some	DET
taxlaw-2826	914	32	other	other	ADJ
taxlaw-2826	914	33	item	item	NOUN
taxlaw-2826	914	34	.	.	PUNCT
taxlaw-2826	915	1	on	on	ADP
taxlaw-2826	915	2	the	the	DET
taxlaw-2826	915	3	schedule	schedule	NOUN
taxlaw-2826	915	4	h	h	NOUN
taxlaw-2826	915	5	itself	itself	PRON
taxlaw-2826	915	6	,	,	PUNCT
taxlaw-2826	915	7	the	the	DET
taxlaw-2826	915	8	irs	irs	PROPN
taxlaw-2826	915	9	lists	list	VERB
taxlaw-2826	915	10	all	all	PRON
taxlaw-2826	915	11	of	of	ADP
taxlaw-2826	915	12	these	these	DET
taxlaw-2826	915	13	options	option	NOUN
taxlaw-2826	915	14	and	and	CCONJ
taxlaw-2826	915	15	indicates	indicate	VERB
taxlaw-2826	915	16	no	no	DET
taxlaw-2826	915	17	preference	preference	NOUN
taxlaw-2826	915	18	among	among	ADP
taxlaw-2826	915	19	them	they	PRON
taxlaw-2826	915	20	.	.	PUNCT
taxlaw-2826	916	1	perhaps	perhaps	ADV
taxlaw-2826	916	2	as	as	ADP
taxlaw-2826	916	3	a	a	DET
taxlaw-2826	916	4	result	result	NOUN
taxlaw-2826	916	5	,	,	PUNCT
taxlaw-2826	916	6	while	while	SCONJ
taxlaw-2826	916	7	income	income	NOUN
taxlaw-2826	916	8	is	be	AUX
taxlaw-2826	916	9	the	the	DET
taxlaw-2826	916	10	most	most	ADV
taxlaw-2826	916	11	common	common	ADJ
taxlaw-2826	916	12	means	mean	NOUN
taxlaw-2826	916	13	of	of	ADP
taxlaw-2826	916	14	determining	determine	VERB
taxlaw-2826	916	15	eligibility	eligibility	NOUN
taxlaw-2826	916	16	(	(	PUNCT
taxlaw-2826	916	17	74.58	74.58	NUM
taxlaw-2826	916	18	%	%	NOUN
taxlaw-2826	916	19	of	of	ADP
taxlaw-2826	916	20	hospitals	hospital	NOUN
taxlaw-2826	916	21	use	use	VERB
taxlaw-2826	916	22	it	it	PRON
taxlaw-2826	916	23	)	)	PUNCT
taxlaw-2826	916	24	,	,	PUNCT
taxlaw-2826	916	25	hospitals	hospital	NOUN
taxlaw-2826	916	26	are	be	AUX
taxlaw-2826	916	27	fairly	fairly	ADV
taxlaw-2826	916	28	evenly	evenly	ADV
taxlaw-2826	916	29	split	split	NOUN
taxlaw-2826	916	30	among	among	ADP
taxlaw-2826	916	31	the	the	DET
taxlaw-2826	916	32	other	other	ADJ
taxlaw-2826	916	33	options	option	NOUN
taxlaw-2826	916	34	.	.	PUNCT
taxlaw-2826	917	1	similarly	similarly	ADV
taxlaw-2826	917	2	,	,	PUNCT
taxlaw-2826	917	3	while	while	SCONJ
taxlaw-2826	917	4	most	most	ADJ
taxlaw-2826	917	5	hospitals	hospital	NOUN
taxlaw-2826	917	6	appear	appear	VERB
taxlaw-2826	917	7	not	not	PART
taxlaw-2826	917	8	to	to	PART
taxlaw-2826	917	9	have	have	AUX
taxlaw-2826	917	10	yet	yet	ADV
taxlaw-2826	917	11	selected	select	VERB
taxlaw-2826	917	12	which	which	PRON
taxlaw-2826	917	13	of	of	ADP
taxlaw-2826	917	14	the	the	DET
taxlaw-2826	917	15	prescribed	prescribed	ADJ
taxlaw-2826	917	16	methods	method	NOUN
taxlaw-2826	917	17	they	they	PRON
taxlaw-2826	917	18	will	will	AUX
taxlaw-2826	917	19	use	use	VERB
taxlaw-2826	917	20	to	to	PART
taxlaw-2826	917	21	charge	charge	VERB
taxlaw-2826	917	22	aid	aid	NOUN
taxlaw-2826	917	23	-	-	PUNCT
taxlaw-2826	917	24	eligible	eligible	ADJ
taxlaw-2826	917	25	patients	patient	NOUN
taxlaw-2826	917	26	,	,	PUNCT
taxlaw-2826	917	27	no	no	DET
taxlaw-2826	917	28	clear	clear	ADJ
taxlaw-2826	917	29	favorite	favorite	ADJ
taxlaw-2826	917	30	option	option	NOUN
taxlaw-2826	917	31	has	have	AUX
taxlaw-2826	917	32	emerged	emerge	VERB
taxlaw-2826	917	33	.	.	PUNCT
taxlaw-2826	918	1	about	about	ADV
taxlaw-2826	918	2	5	5	NUM
taxlaw-2826	918	3	%	%	NOUN
taxlaw-2826	918	4	of	of	ADP
taxlaw-2826	918	5	hospitals	hospital	NOUN
taxlaw-2826	918	6	use	use	VERB
taxlaw-2826	918	7	the	the	DET
taxlaw-2826	918	8	lowest	low	ADJ
taxlaw-2826	918	9	negotiated	negotiate	VERB
taxlaw-2826	918	10	commercial	commercial	ADJ
taxlaw-2826	918	11	rate	rate	NOUN
taxlaw-2826	918	12	,	,	PUNCT
taxlaw-2826	918	13	about	about	ADV
taxlaw-2826	918	14	9	9	NUM
taxlaw-2826	918	15	%	%	NOUN
taxlaw-2826	918	16	use	use	NOUN
taxlaw-2826	918	17	an	an	DET
taxlaw-2826	918	18	average	average	NOUN
taxlaw-2826	918	19	of	of	ADP
taxlaw-2826	918	20	the	the	DET
taxlaw-2826	918	21	three	three	NUM
taxlaw-2826	918	22	lowest	low	ADJ
taxlaw-2826	918	23	negotiated	negotiate	VERB
taxlaw-2826	918	24	commercial	commercial	ADJ
taxlaw-2826	918	25	rates	rate	NOUN
taxlaw-2826	918	26	,	,	PUNCT
taxlaw-2826	918	27	about	about	ADV
taxlaw-2826	918	28	9	9	NUM
taxlaw-2826	918	29	%	%	NOUN
taxlaw-2826	918	30	use	use	NOUN
taxlaw-2826	918	31	the	the	DET
taxlaw-2826	918	32	medicare	medicare	PROPN
taxlaw-2826	918	33	rate	rate	NOUN
taxlaw-2826	918	34	,	,	PUNCT
taxlaw-2826	918	35	and	and	CCONJ
taxlaw-2826	918	36	about	about	ADV
taxlaw-2826	918	37	10	10	NUM
taxlaw-2826	918	38	%	%	NOUN
taxlaw-2826	918	39	use	use	NOUN
taxlaw-2826	918	40	an	an	DET
taxlaw-2826	918	41	unspecified	unspecified	ADJ
taxlaw-2826	918	42	other	other	ADJ
taxlaw-2826	918	43	method	method	NOUN
taxlaw-2826	918	44	.	.	PUNCT
taxlaw-2826	919	1	after	after	ADP
taxlaw-2826	919	2	examining	examine	VERB
taxlaw-2826	919	3	at	at	ADP
taxlaw-2826	919	4	these	these	DET
taxlaw-2826	919	5	descriptive	descriptive	ADJ
taxlaw-2826	919	6	statistics	statistic	NOUN
taxlaw-2826	919	7	,	,	PUNCT
taxlaw-2826	919	8	i	i	PRON
taxlaw-2826	919	9	ran	run	VERB
taxlaw-2826	919	10	a	a	DET
taxlaw-2826	919	11	few	few	ADJ
taxlaw-2826	919	12	preliminary	preliminary	ADJ
taxlaw-2826	919	13	models	model	NOUN
taxlaw-2826	919	14	to	to	PART
taxlaw-2826	919	15	determine	determine	VERB
taxlaw-2826	919	16	whether	whether	SCONJ
taxlaw-2826	919	17	any	any	DET
taxlaw-2826	919	18	hospital	hospital	NOUN
taxlaw-2826	919	19	or	or	CCONJ
taxlaw-2826	919	20	community	community	NOUN
taxlaw-2826	919	21	characteristics	characteristic	NOUN
taxlaw-2826	919	22	seemed	seem	VERB
taxlaw-2826	919	23	to	to	PART
taxlaw-2826	919	24	be	be	AUX
taxlaw-2826	919	25	driving	drive	VERB
taxlaw-2826	919	26	what	what	DET
taxlaw-2826	919	27	variation	variation	NOUN
taxlaw-2826	919	28	does	do	AUX
taxlaw-2826	919	29	exist	exist	VERB
taxlaw-2826	919	30	here	here	ADV
taxlaw-2826	919	31	.	.	PUNCT
taxlaw-2826	920	1	however	however	ADV
taxlaw-2826	920	2	,	,	PUNCT
taxlaw-2826	920	3	no	no	DET
taxlaw-2826	920	4	clear	clear	ADJ
taxlaw-2826	920	5	patterns	pattern	NOUN
taxlaw-2826	920	6	emerged	emerge	VERB
taxlaw-2826	920	7	.	.	PUNCT
taxlaw-2826	921	1	given	give	VERB
taxlaw-2826	921	2	that	that	SCONJ
taxlaw-2826	921	3	the	the	DET
taxlaw-2826	921	4	policies	policy	NOUN
taxlaw-2826	921	5	listed	list	VERB
taxlaw-2826	921	6	in	in	ADP
taxlaw-2826	921	7	table	table	NOUN
taxlaw-2826	921	8	7	7	NUM
taxlaw-2826	921	9	showed	show	VERB
taxlaw-2826	921	10	little	little	ADJ
taxlaw-2826	921	11	variation	variation	NOUN
taxlaw-2826	921	12	,	,	PUNCT
taxlaw-2826	921	13	this	this	PRON
taxlaw-2826	921	14	was	be	AUX
taxlaw-2826	921	15	not	not	PART
taxlaw-2826	921	16	a	a	DET
taxlaw-2826	921	17	surprising	surprising	ADJ
taxlaw-2826	921	18	result	result	NOUN
taxlaw-2826	921	19	.	.	PUNCT
taxlaw-2826	922	1	perhaps	perhaps	ADV
taxlaw-2826	922	2	more	more	ADV
taxlaw-2826	922	3	surprisingly	surprisingly	ADV
taxlaw-2826	922	4	,	,	PUNCT
taxlaw-2826	922	5	i	i	PRON
taxlaw-2826	922	6	did	do	AUX
taxlaw-2826	922	7	not	not	PART
taxlaw-2826	922	8	observe	observe	VERB
taxlaw-2826	922	9	any	any	DET
taxlaw-2826	922	10	relationship	relationship	NOUN
taxlaw-2826	922	11	between	between	ADP
taxlaw-2826	922	12	any	any	PRON
taxlaw-2826	922	13	of	of	ADP
taxlaw-2826	922	14	the	the	DET
taxlaw-2826	922	15	policy	policy	NOUN
taxlaw-2826	922	16	types	type	NOUN
taxlaw-2826	922	17	and	and	CCONJ
taxlaw-2826	922	18	a	a	DET
taxlaw-2826	922	19	hospital	hospital	NOUN
taxlaw-2826	922	20	’s	’s	PART
taxlaw-2826	922	21	levels	level	NOUN
taxlaw-2826	922	22	of	of	ADP
taxlaw-2826	922	23	community	community	NOUN
taxlaw-2826	922	24	benefit	benefit	NOUN
taxlaw-2826	922	25	and	and	CCONJ
taxlaw-2826	922	26	community	community	NOUN
taxlaw-2826	922	27	building	building	NOUN
taxlaw-2826	922	28	.	.	PUNCT
taxlaw-2826	923	1	after	after	ADP
taxlaw-2826	923	2	looking	look	VERB
taxlaw-2826	923	3	at	at	ADP
taxlaw-2826	923	4	the	the	DET
taxlaw-2826	923	5	policy	policy	NOUN
taxlaw-2826	923	6	variables	variable	NOUN
taxlaw-2826	923	7	generally	generally	ADV
taxlaw-2826	923	8	,	,	PUNCT
taxlaw-2826	923	9	i	i	PRON
taxlaw-2826	923	10	focused	focus	VERB
taxlaw-2826	923	11	more	more	ADV
taxlaw-2826	923	12	closely	closely	ADV
taxlaw-2826	923	13	on	on	ADP
taxlaw-2826	923	14	the	the	DET
taxlaw-2826	923	15	debt	debt	NOUN
taxlaw-2826	923	16	collection	collection	NOUN
taxlaw-2826	923	17	variables	variable	NOUN
taxlaw-2826	923	18	.	.	PUNCT
taxlaw-2826	924	1	i	i	PRON
taxlaw-2826	924	2	chose	choose	VERB
taxlaw-2826	924	3	to	to	PART
taxlaw-2826	924	4	look	look	VERB
taxlaw-2826	924	5	more	more	ADV
taxlaw-2826	924	6	carefully	carefully	ADV
taxlaw-2826	924	7	at	at	ADP
taxlaw-2826	924	8	debt	debt	NOUN
taxlaw-2826	924	9	collection	collection	NOUN
taxlaw-2826	924	10	policies	policy	NOUN
taxlaw-2826	924	11	because	because	SCONJ
taxlaw-2826	924	12	both	both	DET
taxlaw-2826	924	13	congress	congress	PROPN
taxlaw-2826	924	14	and	and	CCONJ
taxlaw-2826	924	15	numerous	numerous	ADJ
taxlaw-2826	924	16	commentators	commentator	NOUN
taxlaw-2826	924	17	had	have	AUX
taxlaw-2826	924	18	emphasized	emphasize	VERB
taxlaw-2826	924	19	them	they	PRON
taxlaw-2826	924	20	so	so	ADV
taxlaw-2826	924	21	heavily	heavily	ADV
taxlaw-2826	924	22	in	in	ADP
taxlaw-2826	924	23	the	the	DET
taxlaw-2826	924	24	decade	decade	NOUN
taxlaw-2826	924	25	leading	lead	VERB
taxlaw-2826	924	26	up	up	ADP
taxlaw-2826	924	27	to	to	ADP
taxlaw-2826	924	28	the	the	DET
taxlaw-2826	924	29	aca	aca	PROPN
taxlaw-2826	924	30	.	.	PUNCT
taxlaw-2826	925	1	in	in	ADP
taxlaw-2826	925	2	terms	term	NOUN
taxlaw-2826	925	3	of	of	ADP
taxlaw-2826	925	4	debt	debt	NOUN
taxlaw-2826	925	5	collection	collection	NOUN
taxlaw-2826	925	6	practices	practice	NOUN
taxlaw-2826	925	7	,	,	PUNCT
taxlaw-2826	925	8	most	most	ADJ
taxlaw-2826	925	9	hospitals	hospital	NOUN
taxlaw-2826	925	10	in	in	ADP
taxlaw-2826	925	11	this	this	DET
taxlaw-2826	925	12	study	study	NOUN
taxlaw-2826	925	13	did	do	AUX
taxlaw-2826	925	14	not	not	PART
taxlaw-2826	925	15	have	have	VERB
taxlaw-2826	925	16	policies	policy	NOUN
taxlaw-2826	925	17	explicitly	explicitly	ADV
taxlaw-2826	925	18	authorizing	authorize	VERB
taxlaw-2826	925	19	them	they	PRON
taxlaw-2826	925	20	to	to	PART
taxlaw-2826	925	21	engage	engage	VERB
taxlaw-2826	925	22	in	in	ADP
taxlaw-2826	925	23	extraordinary	extraordinary	ADJ
taxlaw-2826	925	24	collection	collection	NOUN
taxlaw-2826	925	25	actions	action	NOUN
taxlaw-2826	925	26	against	against	ADP
taxlaw-2826	925	27	patients	patient	NOUN
taxlaw-2826	925	28	whose	whose	DET
taxlaw-2826	925	29	aid	aid	NOUN
taxlaw-2826	925	30	eligibility	eligibility	NOUN
taxlaw-2826	925	31	had	have	AUX
taxlaw-2826	925	32	not	not	PART
taxlaw-2826	925	33	yet	yet	ADV
taxlaw-2826	925	34	been	be	AUX
taxlaw-2826	925	35	determined	determine	VERB
taxlaw-2826	925	36	.	.	PUNCT
taxlaw-2826	926	1	similarly	similarly	ADV
taxlaw-2826	926	2	,	,	PUNCT
taxlaw-2826	926	3	most	most	ADJ
taxlaw-2826	926	4	hospitals	hospital	NOUN
taxlaw-2826	926	5	did	do	AUX
taxlaw-2826	926	6	not	not	PART
taxlaw-2826	926	7	carry	carry	VERB
taxlaw-2826	926	8	out	out	ADP
taxlaw-2826	926	9	any	any	DET
taxlaw-2826	926	10	extraordinary	extraordinary	ADJ
taxlaw-2826	926	11	collection	collection	NOUN
taxlaw-2826	926	12	actions	action	NOUN
taxlaw-2826	926	13	against	against	ADP
taxlaw-2826	926	14	patients	patient	NOUN
taxlaw-2826	926	15	without	without	ADP
taxlaw-2826	926	16	first	first	ADV
taxlaw-2826	926	17	checking	check	VERB
taxlaw-2826	926	18	to	to	PART
taxlaw-2826	926	19	see	see	VERB
taxlaw-2826	926	20	if	if	SCONJ
taxlaw-2826	926	21	the	the	DET
taxlaw-2826	926	22	patients	patient	NOUN
taxlaw-2826	926	23	were	be	AUX
taxlaw-2826	926	24	eligible	eligible	ADJ
taxlaw-2826	926	25	for	for	ADP
taxlaw-2826	926	26	aid	aid	NOUN
taxlaw-2826	926	27	.	.	PUNCT
taxlaw-2826	927	1	however	however	ADV
taxlaw-2826	927	2	,	,	PUNCT
taxlaw-2826	927	3	about	about	ADV
taxlaw-2826	927	4	200	200	NUM
taxlaw-2826	927	5	hospitals	hospital	NOUN
taxlaw-2826	927	6	checked	check	VERB
taxlaw-2826	927	7	“	"	PUNCT
taxlaw-2826	927	8	yes	yes	INTJ
taxlaw-2826	927	9	”	"	PUNCT
taxlaw-2826	927	10	to	to	ADP
taxlaw-2826	927	11	having	have	VERB
taxlaw-2826	927	12	some	some	DET
taxlaw-2826	927	13	such	such	ADJ
taxlaw-2826	927	14	policies	policy	NOUN
taxlaw-2826	927	15	in	in	ADP
taxlaw-2826	927	16	place	place	NOUN
taxlaw-2826	927	17	or	or	CCONJ
taxlaw-2826	927	18	having	having	AUX
taxlaw-2826	927	19	engaged	engage	VERB
taxlaw-2826	927	20	in	in	ADP
taxlaw-2826	927	21	one	one	NUM
taxlaw-2826	927	22	of	of	ADP
taxlaw-2826	927	23	these	these	DET
taxlaw-2826	927	24	actions	action	NOUN
taxlaw-2826	927	25	.	.	PUNCT
taxlaw-2826	928	1	i	i	PRON
taxlaw-2826	928	2	then	then	ADV
taxlaw-2826	928	3	carried	carry	VERB
taxlaw-2826	928	4	out	out	ADP
taxlaw-2826	928	5	a	a	DET
taxlaw-2826	928	6	principal	principal	ADJ
taxlaw-2826	928	7	components	component	NOUN
taxlaw-2826	928	8	analysis	analysis	NOUN
taxlaw-2826	928	9	to	to	PART
taxlaw-2826	928	10	combine	combine	VERB
taxlaw-2826	928	11	all	all	PRON
taxlaw-2826	928	12	of	of	ADP
taxlaw-2826	928	13	the	the	DET
taxlaw-2826	928	14	different	different	ADJ
taxlaw-2826	928	15	variables	variable	NOUN
taxlaw-2826	928	16	relating	relate	VERB
taxlaw-2826	928	17	to	to	ADP
taxlaw-2826	928	18	debt	debt	NOUN
taxlaw-2826	928	19	collection	collection	NOUN
taxlaw-2826	928	20	into	into	ADP
taxlaw-2826	928	21	a	a	DET
taxlaw-2826	928	22	single	single	ADJ
taxlaw-2826	928	23	measure	measure	NOUN
taxlaw-2826	928	24	of	of	ADP
taxlaw-2826	928	25	debt	debt	NOUN
taxlaw-2826	928	26	collection	collection	NOUN
taxlaw-2826	928	27	practice	practice	NOUN
taxlaw-2826	928	28	.	.	PUNCT
taxlaw-2826	929	1	then	then	ADV
taxlaw-2826	929	2	,	,	PUNCT
taxlaw-2826	929	3	to	to	PART
taxlaw-2826	929	4	determine	determine	VERB
taxlaw-2826	929	5	whether	whether	SCONJ
taxlaw-2826	929	6	these	these	DET
taxlaw-2826	929	7	debt	debt	NOUN
taxlaw-2826	929	8	-	-	PUNCT
taxlaw-2826	929	9	collecting	collect	VERB
taxlaw-2826	929	10	hospitals	hospital	NOUN
taxlaw-2826	929	11	displayed	display	VERB
taxlaw-2826	929	12	any	any	DET
taxlaw-2826	929	13	particular	particular	ADJ
taxlaw-2826	929	14	hospital	hospital	NOUN
taxlaw-2826	929	15	-	-	PUNCT
taxlaw-2826	929	16	level	level	NOUN
taxlaw-2826	929	17	or	or	CCONJ
taxlaw-2826	929	18	community	community	NOUN
taxlaw-2826	929	19	characteristics	characteristic	NOUN
taxlaw-2826	929	20	,	,	PUNCT
taxlaw-2826	929	21	i	i	PRON
taxlaw-2826	929	22	ran	run	VERB
taxlaw-2826	929	23	another	another	DET
taxlaw-2826	929	24	ols	ol	NOUN
taxlaw-2826	929	25	model	model	NOUN
taxlaw-2826	929	26	,	,	PUNCT
taxlaw-2826	929	27	the	the	DET
taxlaw-2826	929	28	results	result	NOUN
taxlaw-2826	929	29	of	of	ADP
taxlaw-2826	929	30	which	which	PRON
taxlaw-2826	929	31	are	be	AUX
taxlaw-2826	929	32	shown	show	VERB
taxlaw-2826	929	33	in	in	ADP
taxlaw-2826	929	34	table	table	NOUN
taxlaw-2826	929	35	6	6	NUM
taxlaw-2826	929	36	.	.	PUNCT
taxlaw-2826	930	1	the	the	DET
taxlaw-2826	930	2	dependent	dependent	ADJ
taxlaw-2826	930	3	variable	variable	NOUN
taxlaw-2826	930	4	here	here	ADV
taxlaw-2826	930	5	is	be	AUX
taxlaw-2826	930	6	“	"	PUNCT
taxlaw-2826	930	7	debt	debt	NOUN
taxlaw-2826	930	8	collecting	collecting	NOUN
taxlaw-2826	930	9	,	,	PUNCT
taxlaw-2826	930	10	”	"	PUNCT
taxlaw-2826	930	11	which	which	PRON
taxlaw-2826	930	12	is	be	AUX
taxlaw-2826	930	13	a	a	DET
taxlaw-2826	930	14	measure	measure	NOUN
taxlaw-2826	930	15	,	,	PUNCT
taxlaw-2826	930	16	derived	derive	VERB
taxlaw-2826	930	17	from	from	ADP
taxlaw-2826	930	18	the	the	DET
taxlaw-2826	930	19	principal	principal	ADJ
taxlaw-2826	930	20	components	component	NOUN
taxlaw-2826	930	21	analysis	analysis	NOUN
taxlaw-2826	930	22	,	,	PUNCT
taxlaw-2826	930	23	of	of	ADP
taxlaw-2826	930	24	the	the	DET
taxlaw-2826	930	25	extent	extent	NOUN
taxlaw-2826	930	26	to	to	PART
taxlaw-2826	930	27	which	which	PRON
taxlaw-2826	930	28	the	the	DET
taxlaw-2826	930	29	hospital	hospital	NOUN
taxlaw-2826	930	30	belonged	belong	VERB
taxlaw-2826	930	31	to	to	ADP
taxlaw-2826	930	32	this	this	DET
taxlaw-2826	930	33	debt	debt	NOUN
taxlaw-2826	930	34	-	-	PUNCT
taxlaw-2826	930	35	collecting	collect	VERB
taxlaw-2826	930	36	group	group	NOUN
taxlaw-2826	930	37	.	.	PUNCT
taxlaw-2826	931	1	72	72	NUM
taxlaw-2826	931	2	columbia	columbia	PROPN
taxlaw-2826	931	3	journal	journal	PROPN
taxlaw-2826	931	4	of	of	ADP
taxlaw-2826	931	5	tax	tax	NOUN
taxlaw-2826	931	6	law	law	NOUN
taxlaw-2826	931	7	[	[	X
taxlaw-2826	931	8	vol.6:33	vol.6:33	ADJ
taxlaw-2826	931	9	table	table	NOUN
taxlaw-2826	931	10	6	6	NUM
taxlaw-2826	931	11	:	:	PUNCT
taxlaw-2826	931	12	extraordinary	extraordinary	ADJ
taxlaw-2826	931	13	collection	collection	NOUN
taxlaw-2826	931	14	actions	action	NOUN
taxlaw-2826	931	15	according	accord	VERB
taxlaw-2826	931	16	to	to	ADP
taxlaw-2826	931	17	hospital	hospital	NOUN
taxlaw-2826	931	18	and	and	CCONJ
taxlaw-2826	931	19	community	community	NOUN
taxlaw-2826	931	20	characteristics	characteristic	NOUN
taxlaw-2826	931	21	model	model	NOUN
taxlaw-2826	931	22	9	9	NUM
taxlaw-2826	931	23	unconditional	unconditional	ADJ
taxlaw-2826	931	24	requirement	requirement	NOUN
taxlaw-2826	931	25	-0.003	-0.003	PROPN
taxlaw-2826	931	26	(	(	PUNCT
taxlaw-2826	931	27	0.046	0.046	NUM
taxlaw-2826	931	28	)	)	PUNCT
taxlaw-2826	931	29	conditional	conditional	ADJ
taxlaw-2826	931	30	requirement	requirement	NOUN
taxlaw-2826	931	31	0.135	0.135	NUM
taxlaw-2826	931	32	*	*	PUNCT
taxlaw-2826	931	33	(	(	PUNCT
taxlaw-2826	931	34	0.043	0.043	NUM
taxlaw-2826	931	35	)	)	PUNCT
taxlaw-2826	931	36	mandatory	mandatory	ADJ
taxlaw-2826	931	37	minimum	minimum	NOUN
taxlaw-2826	931	38	-0.140	-0.140	NOUN
taxlaw-2826	931	39	*	*	PUNCT
taxlaw-2826	931	40	(	(	PUNCT
taxlaw-2826	931	41	0.054	0.054	NUM
taxlaw-2826	931	42	)	)	PUNCT
taxlaw-2826	931	43	mandated	mandate	VERB
taxlaw-2826	931	44	level	level	NOUN
taxlaw-2826	931	45	0.144	0.144	NUM
taxlaw-2826	931	46	*	*	PUNCT
taxlaw-2826	931	47	(	(	PUNCT
taxlaw-2826	931	48	0.035	0.035	NUM
taxlaw-2826	931	49	)	)	PUNCT
taxlaw-2826	931	50	gross	gross	ADJ
taxlaw-2826	931	51	receipts	receipt	NOUN
taxlaw-2826	931	52	(	(	PUNCT
taxlaw-2826	931	53	logged	log	VERB
taxlaw-2826	931	54	)	)	PUNCT
taxlaw-2826	931	55	-0.025	-0.025	PROPN
taxlaw-2826	931	56	*	*	PUNCT
taxlaw-2826	931	57	(	(	PUNCT
taxlaw-2826	931	58	0.012	0.012	NUM
taxlaw-2826	931	59	)	)	PUNCT
taxlaw-2826	931	60	profitability	profitability	NOUN
taxlaw-2826	931	61	(	(	PUNCT
taxlaw-2826	931	62	millions	million	NOUN
taxlaw-2826	931	63	)	)	PUNCT
taxlaw-2826	931	64	-0.0001	-0.0001	NOUN
taxlaw-2826	931	65	(	(	PUNCT
taxlaw-2826	931	66	0.0003	0.0003	NUM
taxlaw-2826	931	67	)	)	PUNCT
taxlaw-2826	931	68	number	number	NOUN
taxlaw-2826	931	69	of	of	ADP
taxlaw-2826	931	70	facilities	facility	NOUN
taxlaw-2826	931	71	(	(	PUNCT
taxlaw-2826	931	72	logged	log	VERB
taxlaw-2826	931	73	)	)	PUNCT
taxlaw-2826	931	74	0.023	0.023	NUM
taxlaw-2826	931	75	(	(	PUNCT
taxlaw-2826	931	76	0.034	0.034	NUM
taxlaw-2826	931	77	)	)	PUNCT
taxlaw-2826	931	78	donations	donation	NOUN
taxlaw-2826	931	79	(	(	PUNCT
taxlaw-2826	931	80	millions	million	NOUN
taxlaw-2826	931	81	)	)	PUNCT
taxlaw-2826	931	82	-0.0004	-0.0004	NOUN
taxlaw-2826	931	83	(	(	PUNCT
taxlaw-2826	931	84	0.0004	0.0004	NUM
taxlaw-2826	931	85	)	)	PUNCT
taxlaw-2826	931	86	percent	percent	NOUN
taxlaw-2826	931	87	publicly	publicly	ADV
taxlaw-2826	931	88	insured	insure	VERB
taxlaw-2826	931	89	0.242	0.242	NUM
taxlaw-2826	931	90	(	(	PUNCT
taxlaw-2826	931	91	0.379	0.379	NUM
taxlaw-2826	931	92	)	)	PUNCT
taxlaw-2826	931	93	percent	percent	NOUN
taxlaw-2826	931	94	privately	privately	ADV
taxlaw-2826	931	95	insured	insure	VERB
taxlaw-2826	931	96	0.996	0.996	NUM
taxlaw-2826	931	97	*	*	PUNCT
taxlaw-2826	931	98	(	(	PUNCT
taxlaw-2826	931	99	0.389	0.389	NUM
taxlaw-2826	931	100	)	)	PUNCT
taxlaw-2826	931	101	population	population	NOUN
taxlaw-2826	931	102	density	density	NOUN
taxlaw-2826	931	103	(	(	PUNCT
taxlaw-2826	931	104	thousands	thousand	NOUN
taxlaw-2826	931	105	per	per	ADP
taxlaw-2826	931	106	sq	sq	PROPN
taxlaw-2826	931	107	.	.	PROPN
taxlaw-2826	931	108	mi	mi	PROPN
taxlaw-2826	931	109	.	.	PROPN
taxlaw-2826	931	110	)	)	PUNCT
taxlaw-2826	931	111	-0.002	-0.002	PUNCT
taxlaw-2826	932	1	(	(	PUNCT
taxlaw-2826	932	2	0.004	0.004	NUM
taxlaw-2826	932	3	)	)	PUNCT
taxlaw-2826	932	4	age	age	NOUN
taxlaw-2826	932	5	-0.006	-0.006	PROPN
taxlaw-2826	932	6	(	(	PUNCT
taxlaw-2826	932	7	0.005	0.005	NUM
taxlaw-2826	932	8	)	)	PUNCT
taxlaw-2826	932	9	percent	percent	NOUN
taxlaw-2826	932	10	black	black	ADJ
taxlaw-2826	932	11	-0.445	-0.445	NOUN
taxlaw-2826	932	12	*	*	PUNCT
taxlaw-2826	932	13	(	(	PUNCT
taxlaw-2826	932	14	0.126	0.126	NUM
taxlaw-2826	932	15	)	)	PUNCT
taxlaw-2826	932	16	percent	percent	NOUN
taxlaw-2826	932	17	hispanic	hispanic	ADJ
taxlaw-2826	932	18	-0.353	-0.353	PUNCT
taxlaw-2826	932	19	*	*	PUNCT
taxlaw-2826	932	20	(	(	PUNCT
taxlaw-2826	932	21	0.165	0.165	NUM
taxlaw-2826	932	22	)	)	PUNCT
taxlaw-2826	932	23	percent	percent	NOUN
taxlaw-2826	932	24	below	below	ADP
taxlaw-2826	932	25	100	100	NUM
taxlaw-2826	932	26	fpl	fpl	NOUN
taxlaw-2826	932	27	0.530	0.530	NUM
taxlaw-2826	932	28	(	(	PUNCT
taxlaw-2826	932	29	0.467	0.467	NUM
taxlaw-2826	932	30	)	)	PUNCT
taxlaw-2826	932	31	percent	percent	NOUN
taxlaw-2826	932	32	100	100	NUM
taxlaw-2826	932	33	-	-	SYM
taxlaw-2826	932	34	149	149	NUM
taxlaw-2826	932	35	fpl	fpl	NOUN
taxlaw-2826	932	36	-0.477	-0.477	NOUN
taxlaw-2826	932	37	(	(	PUNCT
taxlaw-2826	932	38	0.768	0.768	NUM
taxlaw-2826	932	39	)	)	PUNCT
taxlaw-2826	932	40	intercept	intercept	NOUN
taxlaw-2826	932	41	0.193	0.193	NUM
taxlaw-2826	932	42	(	(	PUNCT
taxlaw-2826	932	43	0.473	0.473	NUM
taxlaw-2826	932	44	)	)	PUNCT
taxlaw-2826	932	45	r	r	NOUN
taxlaw-2826	932	46	2	2	NUM
taxlaw-2826	932	47	0.037	0.037	NUM
taxlaw-2826	932	48	2014	2014	NUM
taxlaw-2826	932	49	]	]	PUNCT
taxlaw-2826	932	50	tax	tax	NOUN
taxlaw-2826	932	51	-	-	PUNCT
taxlaw-2826	932	52	exempt	exempt	ADJ
taxlaw-2826	932	53	hospitals	hospital	NOUN
taxlaw-2826	932	54	and	and	CCONJ
taxlaw-2826	932	55	their	their	PRON
taxlaw-2826	932	56	communities	community	NOUN
taxlaw-2826	932	57	73	73	NUM
taxlaw-2826	932	58	note	note	NOUN
taxlaw-2826	932	59	:	:	PUNCT
taxlaw-2826	932	60	*	*	PUNCT
taxlaw-2826	932	61	p<0.05	p<0.05	NOUN
taxlaw-2826	932	62	these	these	DET
taxlaw-2826	932	63	results	result	NOUN
taxlaw-2826	932	64	show	show	VERB
taxlaw-2826	932	65	that	that	SCONJ
taxlaw-2826	932	66	conditional	conditional	ADJ
taxlaw-2826	932	67	requirement	requirement	NOUN
taxlaw-2826	932	68	and	and	CCONJ
taxlaw-2826	932	69	percent	percent	NOUN
taxlaw-2826	932	70	privately	privately	ADV
taxlaw-2826	932	71	insured	insure	VERB
taxlaw-2826	932	72	were	be	AUX
taxlaw-2826	932	73	both	both	PRON
taxlaw-2826	932	74	positively	positively	ADV
taxlaw-2826	932	75	associated	associate	VERB
taxlaw-2826	932	76	with	with	ADP
taxlaw-2826	932	77	whether	whether	SCONJ
taxlaw-2826	932	78	a	a	DET
taxlaw-2826	932	79	hospital	hospital	NOUN
taxlaw-2826	932	80	was	be	AUX
taxlaw-2826	932	81	a	a	DET
taxlaw-2826	932	82	debt	debt	NOUN
taxlaw-2826	932	83	-	-	PUNCT
taxlaw-2826	932	84	collecting	collect	VERB
taxlaw-2826	932	85	hospital	hospital	NOUN
taxlaw-2826	932	86	.	.	PUNCT
taxlaw-2826	933	1	mandatory	mandatory	ADJ
taxlaw-2826	933	2	minimum	minimum	ADJ
taxlaw-2826	933	3	community	community	NOUN
taxlaw-2826	933	4	benefit	benefit	NOUN
taxlaw-2826	933	5	,	,	PUNCT
taxlaw-2826	933	6	gross	gross	ADJ
taxlaw-2826	933	7	receipts	receipt	NOUN
taxlaw-2826	933	8	,	,	PUNCT
taxlaw-2826	933	9	percent	percent	NOUN
taxlaw-2826	933	10	black	black	ADJ
taxlaw-2826	933	11	and	and	CCONJ
taxlaw-2826	933	12	percent	percent	NOUN
taxlaw-2826	933	13	hispanic	hispanic	ADJ
taxlaw-2826	933	14	were	be	AUX
taxlaw-2826	933	15	all	all	PRON
taxlaw-2826	933	16	negatively	negatively	ADV
taxlaw-2826	933	17	associated	associate	VERB
taxlaw-2826	933	18	with	with	ADP
taxlaw-2826	933	19	debt	debt	NOUN
taxlaw-2826	933	20	-	-	PUNCT
taxlaw-2826	933	21	collecting	collect	VERB
taxlaw-2826	933	22	behavior	behavior	NOUN
taxlaw-2826	933	23	.	.	PUNCT
taxlaw-2826	934	1	in	in	ADP
taxlaw-2826	934	2	other	other	ADJ
taxlaw-2826	934	3	words	word	NOUN
taxlaw-2826	934	4	,	,	PUNCT
taxlaw-2826	934	5	being	be	AUX
taxlaw-2826	934	6	in	in	ADP
taxlaw-2826	934	7	a	a	DET
taxlaw-2826	934	8	state	state	NOUN
taxlaw-2826	934	9	with	with	ADP
taxlaw-2826	934	10	a	a	DET
taxlaw-2826	934	11	conditional	conditional	ADJ
taxlaw-2826	934	12	community	community	NOUN
taxlaw-2826	934	13	benefit	benefit	NOUN
taxlaw-2826	934	14	requirement	requirement	NOUN
taxlaw-2826	934	15	was	be	AUX
taxlaw-2826	934	16	associated	associate	VERB
taxlaw-2826	934	17	with	with	ADP
taxlaw-2826	934	18	a	a	DET
taxlaw-2826	934	19	13.5	13.5	NUM
taxlaw-2826	934	20	%	%	NOUN
taxlaw-2826	934	21	increase	increase	NOUN
taxlaw-2826	934	22	in	in	ADP
taxlaw-2826	934	23	a	a	DET
taxlaw-2826	934	24	hospital	hospital	NOUN
taxlaw-2826	934	25	’s	’s	NOUN
taxlaw-2826	934	26	degree	degree	NOUN
taxlaw-2826	934	27	of	of	ADP
taxlaw-2826	934	28	debt	debt	NOUN
taxlaw-2826	934	29	-	-	PUNCT
taxlaw-2826	934	30	collecting	collect	VERB
taxlaw-2826	934	31	behavior	behavior	NOUN
taxlaw-2826	934	32	,	,	PUNCT
taxlaw-2826	934	33	while	while	SCONJ
taxlaw-2826	934	34	a	a	DET
taxlaw-2826	934	35	1	1	NUM
taxlaw-2826	934	36	%	%	NOUN
taxlaw-2826	934	37	increase	increase	NOUN
taxlaw-2826	934	38	in	in	ADP
taxlaw-2826	934	39	the	the	DET
taxlaw-2826	934	40	percent	percent	NOUN
taxlaw-2826	934	41	of	of	ADP
taxlaw-2826	934	42	the	the	DET
taxlaw-2826	934	43	population	population	NOUN
taxlaw-2826	934	44	with	with	ADP
taxlaw-2826	934	45	private	private	ADJ
taxlaw-2826	934	46	insurance	insurance	NOUN
taxlaw-2826	934	47	was	be	AUX
taxlaw-2826	934	48	associated	associate	VERB
taxlaw-2826	934	49	with	with	ADP
taxlaw-2826	934	50	a	a	DET
taxlaw-2826	934	51	1	1	NUM
taxlaw-2826	934	52	%	%	NOUN
taxlaw-2826	934	53	increase	increase	NOUN
taxlaw-2826	934	54	in	in	ADP
taxlaw-2826	934	55	the	the	DET
taxlaw-2826	934	56	hospital	hospital	NOUN
taxlaw-2826	934	57	’s	’s	NOUN
taxlaw-2826	934	58	degree	degree	NOUN
taxlaw-2826	934	59	of	of	ADP
taxlaw-2826	934	60	debt	debt	NOUN
taxlaw-2826	934	61	-	-	PUNCT
taxlaw-2826	934	62	collecting	collect	VERB
taxlaw-2826	934	63	behavior	behavior	NOUN
taxlaw-2826	934	64	.	.	PUNCT
taxlaw-2826	935	1	v.	v.	ADP
taxlaw-2826	935	2	discussion	discussion	NOUN
taxlaw-2826	935	3	part	part	NOUN
taxlaw-2826	935	4	v	v	ADP
taxlaw-2826	935	5	analyzes	analyze	VERB
taxlaw-2826	935	6	the	the	DET
taxlaw-2826	935	7	results	result	NOUN
taxlaw-2826	935	8	described	describe	VERB
taxlaw-2826	935	9	in	in	ADP
taxlaw-2826	935	10	part	part	NOUN
taxlaw-2826	935	11	iv	iv	NUM
taxlaw-2826	935	12	.	.	PUNCT
taxlaw-2826	935	13	to	to	PART
taxlaw-2826	935	14	do	do	VERB
taxlaw-2826	935	15	so	so	ADV
taxlaw-2826	935	16	,	,	PUNCT
taxlaw-2826	935	17	it	it	PRON
taxlaw-2826	935	18	first	first	ADV
taxlaw-2826	935	19	considers	consider	VERB
taxlaw-2826	935	20	the	the	DET
taxlaw-2826	935	21	results	result	NOUN
taxlaw-2826	935	22	regarding	regard	VERB
taxlaw-2826	935	23	community	community	NOUN
taxlaw-2826	935	24	benefit	benefit	NOUN
taxlaw-2826	935	25	and	and	CCONJ
taxlaw-2826	935	26	community	community	NOUN
taxlaw-2826	935	27	building	building	NOUN
taxlaw-2826	935	28	activities	activity	NOUN
taxlaw-2826	935	29	;	;	PUNCT
taxlaw-2826	935	30	it	it	PRON
taxlaw-2826	935	31	then	then	ADV
taxlaw-2826	935	32	examines	examine	VERB
taxlaw-2826	935	33	the	the	DET
taxlaw-2826	935	34	results	result	NOUN
taxlaw-2826	935	35	regarding	regard	VERB
taxlaw-2826	935	36	hospital	hospital	NOUN
taxlaw-2826	935	37	financial	financial	ADJ
taxlaw-2826	935	38	policies	policy	NOUN
taxlaw-2826	935	39	.	.	PUNCT
taxlaw-2826	936	1	turning	turn	VERB
taxlaw-2826	936	2	first	first	ADV
taxlaw-2826	936	3	to	to	ADP
taxlaw-2826	936	4	the	the	DET
taxlaw-2826	936	5	topic	topic	NOUN
taxlaw-2826	936	6	of	of	ADP
taxlaw-2826	936	7	community	community	NOUN
taxlaw-2826	936	8	benefit	benefit	NOUN
taxlaw-2826	936	9	and	and	CCONJ
taxlaw-2826	936	10	community	community	NOUN
taxlaw-2826	936	11	building	building	NOUN
taxlaw-2826	936	12	activities	activity	NOUN
taxlaw-2826	936	13	,	,	PUNCT
taxlaw-2826	936	14	the	the	DET
taxlaw-2826	936	15	2012	2012	NUM
taxlaw-2826	936	16	schedule	schedule	NOUN
taxlaw-2826	936	17	h	h	NOUN
taxlaw-2826	936	18	data	datum	NOUN
taxlaw-2826	936	19	considered	consider	VERB
taxlaw-2826	936	20	here	here	ADV
taxlaw-2826	936	21	show	show	VERB
taxlaw-2826	936	22	that	that	SCONJ
taxlaw-2826	936	23	tax	tax	NOUN
taxlaw-2826	936	24	-	-	PUNCT
taxlaw-2826	936	25	exempt	exempt	ADJ
taxlaw-2826	936	26	hospitals	hospital	NOUN
taxlaw-2826	936	27	spend	spend	VERB
taxlaw-2826	936	28	an	an	DET
taxlaw-2826	936	29	average	average	NOUN
taxlaw-2826	936	30	of	of	ADP
taxlaw-2826	936	31	8.5	8.5	NUM
taxlaw-2826	936	32	%	%	NOUN
taxlaw-2826	936	33	of	of	ADP
taxlaw-2826	936	34	total	total	ADJ
taxlaw-2826	936	35	expenses	expense	NOUN
taxlaw-2826	936	36	on	on	ADP
taxlaw-2826	936	37	community	community	NOUN
taxlaw-2826	936	38	benefits	benefit	NOUN
taxlaw-2826	936	39	,	,	PUNCT
taxlaw-2826	936	40	with	with	ADP
taxlaw-2826	936	41	a	a	DET
taxlaw-2826	936	42	median	median	NOUN
taxlaw-2826	936	43	of	of	ADP
taxlaw-2826	936	44	7.45	7.45	NUM
taxlaw-2826	936	45	%	%	NOUN
taxlaw-2826	936	46	.	.	PUNCT
taxlaw-2826	937	1	these	these	DET
taxlaw-2826	937	2	results	result	NOUN
taxlaw-2826	937	3	are	be	AUX
taxlaw-2826	937	4	in	in	ADP
taxlaw-2826	937	5	line	line	NOUN
taxlaw-2826	937	6	with	with	ADP
taxlaw-2826	937	7	the	the	DET
taxlaw-2826	937	8	only	only	ADJ
taxlaw-2826	937	9	previous	previous	ADJ
taxlaw-2826	937	10	study	study	NOUN
taxlaw-2826	937	11	to	to	PART
taxlaw-2826	937	12	report	report	VERB
taxlaw-2826	937	13	a	a	DET
taxlaw-2826	937	14	community	community	NOUN
taxlaw-2826	937	15	benefit	benefit	NOUN
taxlaw-2826	937	16	average	average	NOUN
taxlaw-2826	937	17	using	use	VERB
taxlaw-2826	937	18	all	all	PRON
taxlaw-2826	937	19	of	of	ADP
taxlaw-2826	937	20	the	the	DET
taxlaw-2826	937	21	schedule	schedule	NOUN
taxlaw-2826	937	22	h	h	NOUN
taxlaw-2826	937	23	data	datum	NOUN
taxlaw-2826	937	24	.	.	PUNCT
taxlaw-2826	938	1	that	that	SCONJ
taxlaw-2826	938	2	earlier	early	ADJ
taxlaw-2826	938	3	study	study	NOUN
taxlaw-2826	938	4	,	,	PUNCT
taxlaw-2826	938	5	which	which	PRON
taxlaw-2826	938	6	used	use	VERB
taxlaw-2826	938	7	2009	2009	NUM
taxlaw-2826	938	8	data	datum	NOUN
taxlaw-2826	938	9	,	,	PUNCT
taxlaw-2826	938	10	found	find	VERB
taxlaw-2826	938	11	an	an	DET
taxlaw-2826	938	12	average	average	ADJ
taxlaw-2826	938	13	community	community	NOUN
taxlaw-2826	938	14	benefit	benefit	NOUN
taxlaw-2826	938	15	of	of	ADP
taxlaw-2826	938	16	7.5	7.5	NUM
taxlaw-2826	938	17	%	%	NOUN
taxlaw-2826	938	18	.	.	PUNCT
taxlaw-2826	939	1	172	172	NUM
taxlaw-2826	939	2	the	the	DET
taxlaw-2826	939	3	higher	high	ADJ
taxlaw-2826	939	4	figure	figure	NOUN
taxlaw-2826	939	5	for	for	ADP
taxlaw-2826	939	6	2012	2012	NUM
taxlaw-2826	939	7	may	may	AUX
taxlaw-2826	939	8	represent	represent	VERB
taxlaw-2826	939	9	a	a	DET
taxlaw-2826	939	10	modest	modest	ADJ
taxlaw-2826	939	11	but	but	CCONJ
taxlaw-2826	939	12	genuine	genuine	ADJ
taxlaw-2826	939	13	increase	increase	NOUN
taxlaw-2826	939	14	in	in	ADP
taxlaw-2826	939	15	the	the	DET
taxlaw-2826	939	16	amount	amount	NOUN
taxlaw-2826	939	17	of	of	ADP
taxlaw-2826	939	18	hospital	hospital	NOUN
taxlaw-2826	939	19	community	community	NOUN
taxlaw-2826	939	20	benefit	benefit	NOUN
taxlaw-2826	939	21	activity	activity	NOUN
taxlaw-2826	939	22	during	during	ADP
taxlaw-2826	939	23	the	the	DET
taxlaw-2826	939	24	three	three	NUM
taxlaw-2826	939	25	intervening	intervene	VERB
taxlaw-2826	939	26	years	year	NOUN
taxlaw-2826	939	27	.	.	PUNCT
taxlaw-2826	940	1	during	during	ADP
taxlaw-2826	940	2	this	this	DET
taxlaw-2826	940	3	time	time	NOUN
taxlaw-2826	940	4	,	,	PUNCT
taxlaw-2826	940	5	the	the	DET
taxlaw-2826	940	6	passage	passage	NOUN
taxlaw-2826	940	7	of	of	ADP
taxlaw-2826	940	8	the	the	DET
taxlaw-2826	940	9	aca	aca	PROPN
taxlaw-2826	940	10	increased	increase	VERB
taxlaw-2826	940	11	scrutiny	scrutiny	NOUN
taxlaw-2826	940	12	of	of	ADP
taxlaw-2826	940	13	tax	tax	NOUN
taxlaw-2826	940	14	-	-	PUNCT
taxlaw-2826	940	15	exempt	exempt	ADJ
taxlaw-2826	940	16	hospitals	hospital	NOUN
taxlaw-2826	940	17	,	,	PUNCT
taxlaw-2826	940	18	so	so	SCONJ
taxlaw-2826	940	19	they	they	PRON
taxlaw-2826	940	20	may	may	AUX
taxlaw-2826	940	21	have	have	AUX
taxlaw-2826	940	22	increased	increase	VERB
taxlaw-2826	940	23	their	their	PRON
taxlaw-2826	940	24	community	community	NOUN
taxlaw-2826	940	25	benefit	benefit	NOUN
taxlaw-2826	940	26	activity	activity	NOUN
taxlaw-2826	940	27	as	as	ADP
taxlaw-2826	940	28	a	a	DET
taxlaw-2826	940	29	response	response	NOUN
taxlaw-2826	940	30	.	.	PUNCT
taxlaw-2826	941	1	additionally	additionally	ADV
taxlaw-2826	941	2	,	,	PUNCT
taxlaw-2826	941	3	during	during	ADP
taxlaw-2826	941	4	this	this	DET
taxlaw-2826	941	5	period	period	NOUN
taxlaw-2826	941	6	,	,	PUNCT
taxlaw-2826	941	7	hospitals	hospital	NOUN
taxlaw-2826	941	8	became	become	VERB
taxlaw-2826	941	9	accustomed	accustomed	ADJ
taxlaw-2826	941	10	to	to	ADP
taxlaw-2826	941	11	reporting	report	VERB
taxlaw-2826	941	12	their	their	PRON
taxlaw-2826	941	13	community	community	NOUN
taxlaw-2826	941	14	benefit	benefit	NOUN
taxlaw-2826	941	15	activities	activity	NOUN
taxlaw-2826	941	16	.	.	PUNCT
taxlaw-2826	942	1	the	the	DET
taxlaw-2826	942	2	requirement	requirement	NOUN
taxlaw-2826	942	3	to	to	PART
taxlaw-2826	942	4	explain	explain	VERB
taxlaw-2826	942	5	their	their	PRON
taxlaw-2826	942	6	community	community	NOUN
taxlaw-2826	942	7	benefits	benefit	NOUN
taxlaw-2826	942	8	spending	spend	VERB
taxlaw-2826	942	9	to	to	ADP
taxlaw-2826	942	10	the	the	DET
taxlaw-2826	942	11	irs	irs	PROPN
taxlaw-2826	942	12	each	each	DET
taxlaw-2826	942	13	year	year	NOUN
taxlaw-2826	942	14	may	may	AUX
taxlaw-2826	942	15	have	have	AUX
taxlaw-2826	942	16	made	make	VERB
taxlaw-2826	942	17	hospitals	hospital	NOUN
taxlaw-2826	942	18	more	more	ADV
taxlaw-2826	942	19	eager	eager	ADJ
taxlaw-2826	942	20	to	to	PART
taxlaw-2826	942	21	provide	provide	VERB
taxlaw-2826	942	22	benefits	benefit	NOUN
taxlaw-2826	942	23	that	that	PRON
taxlaw-2826	942	24	they	they	PRON
taxlaw-2826	942	25	could	could	AUX
taxlaw-2826	942	26	list	list	VERB
taxlaw-2826	942	27	on	on	ADP
taxlaw-2826	942	28	the	the	DET
taxlaw-2826	942	29	form	form	NOUN
taxlaw-2826	942	30	.	.	PUNCT
taxlaw-2826	943	1	the	the	DET
taxlaw-2826	943	2	researchers	researcher	NOUN
taxlaw-2826	943	3	who	who	PRON
taxlaw-2826	943	4	looked	look	VERB
taxlaw-2826	943	5	at	at	ADP
taxlaw-2826	943	6	maryland	maryland	NOUN
taxlaw-2826	943	7	community	community	NOUN
taxlaw-2826	943	8	benefit	benefit	NOUN
taxlaw-2826	943	9	data	datum	NOUN
taxlaw-2826	943	10	before	before	ADV
taxlaw-2826	943	11	and	and	CCONJ
taxlaw-2826	943	12	after	after	ADP
taxlaw-2826	943	13	maryland	maryland	NOUN
taxlaw-2826	943	14	enacted	enact	VERB
taxlaw-2826	943	15	community	community	NOUN
taxlaw-2826	943	16	benefit	benefit	NOUN
taxlaw-2826	943	17	reporting	reporting	NOUN
taxlaw-2826	943	18	requirements	requirement	NOUN
taxlaw-2826	943	19	identified	identify	VERB
taxlaw-2826	943	20	this	this	DET
taxlaw-2826	943	21	effect	effect	NOUN
taxlaw-2826	943	22	,	,	PUNCT
taxlaw-2826	943	23	so	so	CCONJ
taxlaw-2826	943	24	seeing	see	VERB
taxlaw-2826	943	25	it	it	PRON
taxlaw-2826	943	26	at	at	ADP
taxlaw-2826	943	27	the	the	DET
taxlaw-2826	943	28	federal	federal	ADJ
taxlaw-2826	943	29	level	level	NOUN
taxlaw-2826	943	30	would	would	AUX
taxlaw-2826	943	31	not	not	PART
taxlaw-2826	943	32	be	be	AUX
taxlaw-2826	943	33	surprising	surprising	ADJ
taxlaw-2826	943	34	.	.	PUNCT
taxlaw-2826	944	1	173	173	NUM
taxlaw-2826	944	2	in	in	ADP
taxlaw-2826	944	3	addition	addition	NOUN
taxlaw-2826	944	4	,	,	PUNCT
taxlaw-2826	944	5	the	the	DET
taxlaw-2826	944	6	data	datum	NOUN
taxlaw-2826	944	7	here	here	ADV
taxlaw-2826	944	8	showed	show	VERB
taxlaw-2826	944	9	that	that	SCONJ
taxlaw-2826	944	10	the	the	DET
taxlaw-2826	944	11	median	median	ADJ
taxlaw-2826	944	12	amount	amount	NOUN
taxlaw-2826	944	13	of	of	ADP
taxlaw-2826	944	14	total	total	ADJ
taxlaw-2826	944	15	charity	charity	NOUN
taxlaw-2826	944	16	care	care	NOUN
taxlaw-2826	944	17	provided	provide	VERB
taxlaw-2826	944	18	by	by	ADP
taxlaw-2826	944	19	hospitals	hospital	NOUN
taxlaw-2826	944	20	was	be	AUX
taxlaw-2826	944	21	equal	equal	ADJ
taxlaw-2826	944	22	to	to	ADP
taxlaw-2826	944	23	5.04	5.04	NUM
taxlaw-2826	944	24	%	%	NOUN
taxlaw-2826	944	25	of	of	ADP
taxlaw-2826	944	26	their	their	PRON
taxlaw-2826	944	27	expenditures	expenditure	NOUN
taxlaw-2826	944	28	,	,	PUNCT
taxlaw-2826	944	29	with	with	ADP
taxlaw-2826	944	30	a	a	DET
taxlaw-2826	944	31	mean	mean	NOUN
taxlaw-2826	944	32	of	of	ADP
taxlaw-2826	944	33	6.01	6.01	NUM
taxlaw-2826	944	34	%	%	NOUN
taxlaw-2826	944	35	.	.	PUNCT
taxlaw-2826	945	1	these	these	DET
taxlaw-2826	945	2	figures	figure	NOUN
taxlaw-2826	945	3	just	just	ADV
taxlaw-2826	945	4	exceed	exceed	VERB
taxlaw-2826	945	5	the	the	DET
taxlaw-2826	945	6	minimum	minimum	ADJ
taxlaw-2826	945	7	threshold	threshold	NOUN
taxlaw-2826	945	8	that	that	SCONJ
taxlaw-2826	945	9	senator	senator	PROPN
taxlaw-2826	945	10	grassley	grassley	PROPN
taxlaw-2826	945	11	’s	’s	PART
taxlaw-2826	945	12	2009	2009	NUM
taxlaw-2826	945	13	discussion	discussion	NOUN
taxlaw-2826	945	14	draft	draft	NOUN
taxlaw-2826	945	15	legislation	legislation	NOUN
taxlaw-2826	945	16	would	would	AUX
taxlaw-2826	945	17	have	have	AUX
taxlaw-2826	945	18	required	require	VERB
taxlaw-2826	945	19	had	have	AUX
taxlaw-2826	945	20	it	it	PRON
taxlaw-2826	945	21	become	become	VERB
taxlaw-2826	945	22	law	law	NOUN
taxlaw-2826	945	23	.	.	PUNCT
taxlaw-2826	946	1	the	the	DET
taxlaw-2826	946	2	data	datum	NOUN
taxlaw-2826	946	3	did	do	AUX
taxlaw-2826	946	4	show	show	VERB
taxlaw-2826	946	5	a	a	DET
taxlaw-2826	946	6	fair	fair	ADJ
taxlaw-2826	946	7	amount	amount	NOUN
taxlaw-2826	946	8	of	of	ADP
taxlaw-2826	946	9	variation	variation	NOUN
taxlaw-2826	946	10	in	in	ADP
taxlaw-2826	946	11	community	community	NOUN
taxlaw-2826	946	12	benefit	benefit	NOUN
taxlaw-2826	946	13	spending	spending	NOUN
taxlaw-2826	946	14	,	,	PUNCT
taxlaw-2826	946	15	which	which	PRON
taxlaw-2826	946	16	in	in	ADP
taxlaw-2826	946	17	part	part	NOUN
taxlaw-2826	946	18	derived	derive	VERB
taxlaw-2826	946	19	from	from	ADP
taxlaw-2826	946	20	variation	variation	NOUN
taxlaw-2826	946	21	in	in	ADP
taxlaw-2826	946	22	the	the	DET
taxlaw-2826	946	23	charity	charity	NOUN
taxlaw-2826	946	24	care	care	NOUN
taxlaw-2826	946	25	measures	measure	NOUN
taxlaw-2826	946	26	.	.	PUNCT
taxlaw-2826	947	1	this	this	PRON
taxlaw-2826	947	2	means	mean	VERB
taxlaw-2826	947	3	that	that	SCONJ
taxlaw-2826	947	4	senator	senator	PROPN
taxlaw-2826	947	5	grassley	grassley	PROPN
taxlaw-2826	947	6	’s	’s	PART
taxlaw-2826	947	7	bill	bill	PROPN
taxlaw-2826	947	8	likely	likely	ADV
taxlaw-2826	947	9	would	would	AUX
taxlaw-2826	947	10	have	have	AUX
taxlaw-2826	947	11	forced	force	VERB
taxlaw-2826	947	12	some	some	DET
taxlaw-2826	947	13	hospitals	hospital	NOUN
taxlaw-2826	947	14	to	to	PART
taxlaw-2826	947	15	increase	increase	VERB
taxlaw-2826	947	16	their	their	PRON
taxlaw-2826	947	17	charity	charity	NOUN
taxlaw-2826	947	18	care	care	NOUN
taxlaw-2826	947	19	to	to	PART
taxlaw-2826	947	20	reach	reach	VERB
taxlaw-2826	947	21	the	the	DET
taxlaw-2826	947	22	5	5	NUM
taxlaw-2826	947	23	%	%	NOUN
taxlaw-2826	947	24	minimum	minimum	NOUN
taxlaw-2826	947	25	.	.	PUNCT
taxlaw-2826	948	1	however	however	ADV
taxlaw-2826	948	2	,	,	PUNCT
taxlaw-2826	948	3	as	as	ADP
taxlaw-2826	948	4	in	in	ADP
taxlaw-2826	948	5	texas	texas	PROPN
taxlaw-2826	948	6	after	after	ADP
taxlaw-2826	948	7	the	the	DET
taxlaw-2826	948	8	passage	passage	NOUN
taxlaw-2826	948	9	of	of	ADP
taxlaw-2826	948	10	its	its	PRON
taxlaw-2826	948	11	mandatory	mandatory	ADJ
taxlaw-2826	948	12	minimum	minimum	NOUN
taxlaw-2826	948	13	community	community	NOUN
taxlaw-2826	948	14	benefit	benefit	NOUN
taxlaw-2826	948	15	law	law	NOUN
taxlaw-2826	948	16	,	,	PUNCT
taxlaw-2826	948	17	other	other	ADJ
taxlaw-2826	948	18	hospitals	hospital	NOUN
taxlaw-2826	948	19	might	might	AUX
taxlaw-2826	948	20	have	have	AUX
taxlaw-2826	948	21	dropped	drop	VERB
taxlaw-2826	948	22	their	their	PRON
taxlaw-2826	948	23	charity	charity	NOUN
taxlaw-2826	948	24	care	care	NOUN
taxlaw-2826	948	25	percentages	percentage	NOUN
taxlaw-2826	948	26	to	to	PART
taxlaw-2826	948	27	conform	conform	VERB
taxlaw-2826	948	28	to	to	ADP
taxlaw-2826	948	29	the	the	DET
taxlaw-2826	948	30	statutory	statutory	ADJ
taxlaw-2826	948	31	mean	mean	NOUN
taxlaw-2826	948	32	.	.	PUNCT
taxlaw-2826	949	1	whether	whether	SCONJ
taxlaw-2826	949	2	these	these	DET
taxlaw-2826	949	3	effects	effect	NOUN
taxlaw-2826	949	4	would	would	AUX
taxlaw-2826	949	5	have	have	AUX
taxlaw-2826	949	6	balanced	balance	VERB
taxlaw-2826	949	7	themselves	themselves	PRON
taxlaw-2826	949	8	out	out	ADP
taxlaw-2826	949	9	or	or	CCONJ
taxlaw-2826	949	10	would	would	AUX
taxlaw-2826	949	11	have	have	AUX
taxlaw-2826	949	12	led	lead	VERB
taxlaw-2826	949	13	to	to	ADP
taxlaw-2826	949	14	a	a	DET
taxlaw-2826	949	15	net	net	ADJ
taxlaw-2826	949	16	increase	increase	NOUN
taxlaw-2826	949	17	or	or	CCONJ
taxlaw-2826	949	18	decrease	decrease	NOUN
taxlaw-2826	949	19	in	in	ADP
taxlaw-2826	949	20	charity	charity	NOUN
taxlaw-2826	949	21	care	care	NOUN
taxlaw-2826	949	22	remains	remain	VERB
taxlaw-2826	949	23	unknown	unknown	ADJ
taxlaw-2826	949	24	.	.	PUNCT
taxlaw-2826	950	1	as	as	ADP
taxlaw-2826	950	2	a	a	DET
taxlaw-2826	950	3	result	result	NOUN
taxlaw-2826	950	4	,	,	PUNCT
taxlaw-2826	950	5	it	it	PRON
taxlaw-2826	950	6	is	be	AUX
taxlaw-2826	950	7	difficult	difficult	ADJ
taxlaw-2826	950	8	to	to	PART
taxlaw-2826	950	9	compare	compare	VERB
taxlaw-2826	950	10	the	the	DET
taxlaw-2826	950	11	current	current	ADJ
taxlaw-2826	950	12	6.01	6.01	NUM
taxlaw-2826	950	13	%	%	NOUN
taxlaw-2826	950	14	mean	mean	NOUN
taxlaw-2826	950	15	to	to	ADP
taxlaw-2826	950	16	the	the	DET
taxlaw-2826	950	17	mean	mean	NOUN
taxlaw-2826	950	18	that	that	PRON
taxlaw-2826	950	19	would	would	AUX
taxlaw-2826	950	20	have	have	AUX
taxlaw-2826	950	21	been	be	AUX
taxlaw-2826	950	22	mandated	mandate	VERB
taxlaw-2826	950	23	had	have	AUX
taxlaw-2826	950	24	the	the	DET
taxlaw-2826	950	25	grassley	grassley	NOUN
taxlaw-2826	950	26	discussion	discussion	NOUN
taxlaw-2826	950	27	draft	draft	NOUN
taxlaw-2826	950	28	become	become	VERB
taxlaw-2826	950	29	law	law	NOUN
taxlaw-2826	950	30	.	.	PUNCT
taxlaw-2826	951	1	the	the	DET
taxlaw-2826	951	2	data	datum	NOUN
taxlaw-2826	951	3	here	here	ADV
taxlaw-2826	951	4	also	also	ADV
taxlaw-2826	951	5	revealed	reveal	VERB
taxlaw-2826	951	6	substantial	substantial	ADJ
taxlaw-2826	951	7	variation	variation	NOUN
taxlaw-2826	951	8	in	in	ADP
taxlaw-2826	951	9	hospitals	hospital	NOUN
taxlaw-2826	951	10	’	'	PUNCT
taxlaw-2826	951	11	spending	spending	NOUN
taxlaw-2826	951	12	on	on	ADP
taxlaw-2826	951	13	community	community	NOUN
taxlaw-2826	951	14	benefit	benefit	NOUN
taxlaw-2826	951	15	versus	versus	ADP
taxlaw-2826	951	16	community	community	NOUN
taxlaw-2826	951	17	building	building	NOUN
taxlaw-2826	951	18	activities	activity	NOUN
taxlaw-2826	951	19	.	.	PUNCT
taxlaw-2826	952	1	in	in	ADP
taxlaw-2826	952	2	particular	particular	ADJ
taxlaw-2826	952	3	,	,	PUNCT
taxlaw-2826	952	4	the	the	DET
taxlaw-2826	952	5	data	datum	NOUN
taxlaw-2826	952	6	172	172	NUM
taxlaw-2826	952	7	young	young	ADJ
taxlaw-2826	952	8	et	et	PROPN
taxlaw-2826	952	9	al	al	PROPN
taxlaw-2826	952	10	.	.	PROPN
taxlaw-2826	952	11	,	,	PUNCT
taxlaw-2826	952	12	supra	supra	PROPN
taxlaw-2826	952	13	note	note	NOUN
taxlaw-2826	952	14	96	96	NUM
taxlaw-2826	952	15	,	,	PUNCT
taxlaw-2826	952	16	at	at	ADP
taxlaw-2826	952	17	1526	1526	NUM
taxlaw-2826	952	18	.	.	PUNCT
taxlaw-2826	953	1	173	173	NUM
taxlaw-2826	953	2	gray	gray	PROPN
taxlaw-2826	953	3	&	&	CCONJ
taxlaw-2826	953	4	schlesinger	schlesinger	PROPN
taxlaw-2826	953	5	,	,	PUNCT
taxlaw-2826	953	6	supra	supra	PROPN
taxlaw-2826	953	7	note	note	NOUN
taxlaw-2826	953	8	112	112	NUM
taxlaw-2826	953	9	at	at	ADP
taxlaw-2826	953	10	w814	w814	PROPN
taxlaw-2826	953	11	.	.	PUNCT
taxlaw-2826	954	1	74	74	NUM
taxlaw-2826	954	2	columbia	columbia	PROPN
taxlaw-2826	954	3	journal	journal	PROPN
taxlaw-2826	954	4	of	of	ADP
taxlaw-2826	954	5	tax	tax	NOUN
taxlaw-2826	954	6	law	law	NOUN
taxlaw-2826	954	7	[	[	X
taxlaw-2826	954	8	vol.6:33	vol.6:33	ADV
taxlaw-2826	954	9	suggested	suggest	VERB
taxlaw-2826	954	10	that	that	SCONJ
taxlaw-2826	954	11	one	one	NUM
taxlaw-2826	954	12	group	group	NOUN
taxlaw-2826	954	13	of	of	ADP
taxlaw-2826	954	14	hospitals	hospital	NOUN
taxlaw-2826	954	15	was	be	AUX
taxlaw-2826	954	16	especially	especially	ADV
taxlaw-2826	954	17	likely	likely	ADJ
taxlaw-2826	954	18	to	to	PART
taxlaw-2826	954	19	concentrate	concentrate	VERB
taxlaw-2826	954	20	its	its	PRON
taxlaw-2826	954	21	spending	spending	NOUN
taxlaw-2826	954	22	on	on	ADP
taxlaw-2826	954	23	one	one	NUM
taxlaw-2826	954	24	or	or	CCONJ
taxlaw-2826	954	25	more	more	ADJ
taxlaw-2826	954	26	community	community	NOUN
taxlaw-2826	954	27	benefits	benefit	NOUN
taxlaw-2826	954	28	,	,	PUNCT
taxlaw-2826	954	29	while	while	SCONJ
taxlaw-2826	954	30	a	a	DET
taxlaw-2826	954	31	different	different	ADJ
taxlaw-2826	954	32	group	group	NOUN
taxlaw-2826	954	33	of	of	ADP
taxlaw-2826	954	34	hospitals	hospital	NOUN
taxlaw-2826	954	35	was	be	AUX
taxlaw-2826	954	36	likely	likely	ADJ
taxlaw-2826	954	37	to	to	PART
taxlaw-2826	954	38	concentrate	concentrate	VERB
taxlaw-2826	954	39	on	on	ADP
taxlaw-2826	954	40	one	one	NUM
taxlaw-2826	954	41	or	or	CCONJ
taxlaw-2826	954	42	more	more	ADJ
taxlaw-2826	954	43	community	community	NOUN
taxlaw-2826	954	44	building	building	NOUN
taxlaw-2826	954	45	activities	activity	NOUN
taxlaw-2826	954	46	.	.	PUNCT
taxlaw-2826	955	1	the	the	DET
taxlaw-2826	955	2	hospitals	hospital	NOUN
taxlaw-2826	955	3	in	in	ADP
taxlaw-2826	955	4	the	the	DET
taxlaw-2826	955	5	two	two	NUM
taxlaw-2826	955	6	different	different	ADJ
taxlaw-2826	955	7	groups	group	NOUN
taxlaw-2826	955	8	were	be	AUX
taxlaw-2826	955	9	in	in	ADP
taxlaw-2826	955	10	two	two	NUM
taxlaw-2826	955	11	different	different	ADJ
taxlaw-2826	955	12	types	type	NOUN
taxlaw-2826	955	13	of	of	ADP
taxlaw-2826	955	14	surrounding	surround	VERB
taxlaw-2826	955	15	communities	community	NOUN
taxlaw-2826	955	16	—	—	PUNCT
taxlaw-2826	955	17	and	and	CCONJ
taxlaw-2826	955	18	different	different	ADJ
taxlaw-2826	955	19	communities	community	NOUN
taxlaw-2826	955	20	have	have	VERB
taxlaw-2826	955	21	different	different	ADJ
taxlaw-2826	955	22	needs	need	NOUN
taxlaw-2826	955	23	.	.	PUNCT
taxlaw-2826	956	1	the	the	DET
taxlaw-2826	956	2	data	datum	NOUN
taxlaw-2826	956	3	suggested	suggest	VERB
taxlaw-2826	956	4	that	that	SCONJ
taxlaw-2826	956	5	in	in	ADP
taxlaw-2826	956	6	struggling	struggle	VERB
taxlaw-2826	956	7	urban	urban	ADJ
taxlaw-2826	956	8	areas	area	NOUN
taxlaw-2826	956	9	,	,	PUNCT
taxlaw-2826	956	10	hospitals	hospital	NOUN
taxlaw-2826	956	11	focus	focus	VERB
taxlaw-2826	956	12	more	more	ADV
taxlaw-2826	956	13	on	on	ADP
taxlaw-2826	956	14	providing	provide	VERB
taxlaw-2826	956	15	community	community	NOUN
taxlaw-2826	956	16	benefits	benefit	NOUN
taxlaw-2826	956	17	,	,	PUNCT
taxlaw-2826	956	18	but	but	CCONJ
taxlaw-2826	956	19	in	in	ADP
taxlaw-2826	956	20	richer	rich	ADJ
taxlaw-2826	956	21	areas	area	NOUN
taxlaw-2826	956	22	hospitals	hospital	NOUN
taxlaw-2826	956	23	may	may	AUX
taxlaw-2826	956	24	turn	turn	VERB
taxlaw-2826	956	25	their	their	PRON
taxlaw-2826	956	26	focus	focus	NOUN
taxlaw-2826	956	27	elsewhere	elsewhere	ADV
taxlaw-2826	956	28	.	.	PUNCT
taxlaw-2826	957	1	that	that	PRON
taxlaw-2826	957	2	is	be	AUX
taxlaw-2826	957	3	to	to	PART
taxlaw-2826	957	4	say	say	VERB
taxlaw-2826	957	5	,	,	PUNCT
taxlaw-2826	957	6	the	the	DET
taxlaw-2826	957	7	hospitals	hospital	NOUN
taxlaw-2826	957	8	providing	provide	VERB
taxlaw-2826	957	9	more	more	ADJ
taxlaw-2826	957	10	community	community	NOUN
taxlaw-2826	957	11	benefits	benefit	NOUN
taxlaw-2826	957	12	were	be	AUX
taxlaw-2826	957	13	located	locate	VERB
taxlaw-2826	957	14	in	in	ADP
taxlaw-2826	957	15	particular	particular	ADJ
taxlaw-2826	957	16	types	type	NOUN
taxlaw-2826	957	17	of	of	ADP
taxlaw-2826	957	18	communities	community	NOUN
taxlaw-2826	957	19	.	.	PUNCT
taxlaw-2826	958	1	their	their	PRON
taxlaw-2826	958	2	communities	community	NOUN
taxlaw-2826	958	3	were	be	AUX
taxlaw-2826	958	4	more	more	ADV
taxlaw-2826	958	5	densely	densely	ADV
taxlaw-2826	958	6	populated	populated	ADJ
taxlaw-2826	958	7	and	and	CCONJ
taxlaw-2826	958	8	had	have	VERB
taxlaw-2826	958	9	more	more	ADJ
taxlaw-2826	958	10	residents	resident	NOUN
taxlaw-2826	958	11	living	live	VERB
taxlaw-2826	958	12	close	close	ADV
taxlaw-2826	958	13	to	to	ADP
taxlaw-2826	958	14	,	,	PUNCT
taxlaw-2826	958	15	but	but	CCONJ
taxlaw-2826	958	16	not	not	PART
taxlaw-2826	958	17	below	below	ADV
taxlaw-2826	958	18	,	,	PUNCT
taxlaw-2826	958	19	the	the	DET
taxlaw-2826	958	20	poverty	poverty	NOUN
taxlaw-2826	958	21	line	line	NOUN
taxlaw-2826	958	22	—	—	PUNCT
taxlaw-2826	958	23	i.e.	i.e.	X
taxlaw-2826	958	24	,	,	PUNCT
taxlaw-2826	958	25	more	more	ADJ
taxlaw-2826	958	26	“	"	PUNCT
taxlaw-2826	958	27	near	near	ADP
taxlaw-2826	958	28	poor	poor	ADJ
taxlaw-2826	958	29	”	"	PUNCT
taxlaw-2826	958	30	residents	resident	NOUN
taxlaw-2826	958	31	who	who	PRON
taxlaw-2826	958	32	fell	fall	VERB
taxlaw-2826	958	33	within	within	ADP
taxlaw-2826	958	34	100	100	NUM
taxlaw-2826	958	35	-	-	SYM
taxlaw-2826	958	36	149	149	NUM
taxlaw-2826	958	37	%	%	NOUN
taxlaw-2826	958	38	of	of	ADP
taxlaw-2826	958	39	the	the	DET
taxlaw-2826	958	40	poverty	poverty	NOUN
taxlaw-2826	958	41	line	line	NOUN
taxlaw-2826	958	42	.	.	PUNCT
taxlaw-2826	959	1	additionally	additionally	ADV
taxlaw-2826	959	2	,	,	PUNCT
taxlaw-2826	959	3	the	the	DET
taxlaw-2826	959	4	hospitals	hospital	NOUN
taxlaw-2826	959	5	themselves	themselves	PRON
taxlaw-2826	959	6	tended	tend	VERB
taxlaw-2826	959	7	to	to	PART
taxlaw-2826	959	8	be	be	AUX
taxlaw-2826	959	9	larger	large	ADJ
taxlaw-2826	959	10	.	.	PUNCT
taxlaw-2826	960	1	in	in	ADP
taxlaw-2826	960	2	some	some	DET
taxlaw-2826	960	3	ways	way	NOUN
taxlaw-2826	960	4	,	,	PUNCT
taxlaw-2826	960	5	these	these	DET
taxlaw-2826	960	6	findings	finding	NOUN
taxlaw-2826	960	7	were	be	AUX
taxlaw-2826	960	8	not	not	PART
taxlaw-2826	960	9	surprising	surprising	ADJ
taxlaw-2826	960	10	.	.	PUNCT
taxlaw-2826	961	1	for	for	ADP
taxlaw-2826	961	2	one	one	NUM
taxlaw-2826	961	3	,	,	PUNCT
taxlaw-2826	961	4	they	they	PRON
taxlaw-2826	961	5	echoed	echo	VERB
taxlaw-2826	961	6	the	the	DET
taxlaw-2826	961	7	conventional	conventional	ADJ
taxlaw-2826	961	8	wisdom	wisdom	NOUN
taxlaw-2826	961	9	,	,	PUNCT
taxlaw-2826	961	10	sometimes	sometimes	ADV
taxlaw-2826	961	11	cited	cite	VERB
taxlaw-2826	961	12	in	in	ADP
taxlaw-2826	961	13	passing	pass	VERB
taxlaw-2826	961	14	in	in	ADP
taxlaw-2826	961	15	the	the	DET
taxlaw-2826	961	16	congressional	congressional	ADJ
taxlaw-2826	961	17	hearings	hearing	NOUN
taxlaw-2826	961	18	,	,	PUNCT
taxlaw-2826	961	19	that	that	SCONJ
taxlaw-2826	961	20	smaller	small	ADJ
taxlaw-2826	961	21	and	and	CCONJ
taxlaw-2826	961	22	more	more	ADV
taxlaw-2826	961	23	rural	rural	ADJ
taxlaw-2826	961	24	hospitals	hospital	NOUN
taxlaw-2826	961	25	are	be	AUX
taxlaw-2826	961	26	less	less	ADV
taxlaw-2826	961	27	likely	likely	ADJ
taxlaw-2826	961	28	to	to	PART
taxlaw-2826	961	29	engage	engage	VERB
taxlaw-2826	961	30	in	in	ADP
taxlaw-2826	961	31	substantial	substantial	ADJ
taxlaw-2826	961	32	amounts	amount	NOUN
taxlaw-2826	961	33	of	of	ADP
taxlaw-2826	961	34	community	community	NOUN
taxlaw-2826	961	35	benefit	benefit	NOUN
taxlaw-2826	961	36	activities	activity	NOUN
taxlaw-2826	961	37	as	as	SCONJ
taxlaw-2826	961	38	traditionally	traditionally	ADV
taxlaw-2826	961	39	defined	define	VERB
taxlaw-2826	961	40	.	.	PUNCT
taxlaw-2826	962	1	174	174	NUM
taxlaw-2826	962	2	similarly	similarly	ADV
taxlaw-2826	962	3	,	,	PUNCT
taxlaw-2826	962	4	the	the	DET
taxlaw-2826	962	5	2009	2009	NUM
taxlaw-2826	962	6	irs	irs	PROPN
taxlaw-2826	962	7	report	report	NOUN
taxlaw-2826	962	8	found	find	VERB
taxlaw-2826	962	9	that	that	SCONJ
taxlaw-2826	962	10	hospitals	hospital	NOUN
taxlaw-2826	962	11	providing	provide	VERB
taxlaw-2826	962	12	“	"	PUNCT
taxlaw-2826	962	13	critical	critical	ADJ
taxlaw-2826	962	14	access	access	NOUN
taxlaw-2826	962	15	”	"	PUNCT
taxlaw-2826	962	16	to	to	ADP
taxlaw-2826	962	17	health	health	NOUN
taxlaw-2826	962	18	care	care	NOUN
taxlaw-2826	962	19	in	in	ADP
taxlaw-2826	962	20	rural	rural	ADJ
taxlaw-2826	962	21	communities	community	NOUN
taxlaw-2826	962	22	supplied	supply	VERB
taxlaw-2826	962	23	less	less	ADJ
taxlaw-2826	962	24	charity	charity	NOUN
taxlaw-2826	962	25	care	care	NOUN
taxlaw-2826	962	26	than	than	ADP
taxlaw-2826	962	27	other	other	ADJ
taxlaw-2826	962	28	hospitals	hospital	NOUN
taxlaw-2826	962	29	.	.	PUNCT
taxlaw-2826	963	1	175	175	NUM
taxlaw-2826	963	2	however	however	ADV
taxlaw-2826	963	3	,	,	PUNCT
taxlaw-2826	963	4	no	no	DET
taxlaw-2826	963	5	literature	literature	NOUN
taxlaw-2826	963	6	of	of	ADP
taxlaw-2826	963	7	which	which	PRON
taxlaw-2826	963	8	i	i	PRON
taxlaw-2826	963	9	am	be	AUX
taxlaw-2826	963	10	aware	aware	ADJ
taxlaw-2826	963	11	has	have	AUX
taxlaw-2826	963	12	previously	previously	ADV
taxlaw-2826	963	13	identified	identify	VERB
taxlaw-2826	963	14	a	a	DET
taxlaw-2826	963	15	link	link	NOUN
taxlaw-2826	963	16	between	between	ADP
taxlaw-2826	963	17	community	community	NOUN
taxlaw-2826	963	18	benefit	benefit	NOUN
taxlaw-2826	963	19	spending	spending	NOUN
taxlaw-2826	963	20	and	and	CCONJ
taxlaw-2826	963	21	percent	percent	NOUN
taxlaw-2826	963	22	of	of	ADP
taxlaw-2826	963	23	“	"	PUNCT
taxlaw-2826	963	24	near	near	ADJ
taxlaw-2826	963	25	-	-	PUNCT
taxlaw-2826	963	26	poor	poor	ADJ
taxlaw-2826	963	27	”	"	PUNCT
taxlaw-2826	963	28	residents	resident	NOUN
taxlaw-2826	963	29	in	in	ADP
taxlaw-2826	963	30	the	the	DET
taxlaw-2826	963	31	surrounding	surround	VERB
taxlaw-2826	963	32	community	community	NOUN
taxlaw-2826	963	33	.	.	PUNCT
taxlaw-2826	964	1	the	the	DET
taxlaw-2826	964	2	current	current	ADJ
taxlaw-2826	964	3	study	study	NOUN
taxlaw-2826	964	4	introduced	introduce	VERB
taxlaw-2826	964	5	two	two	NUM
taxlaw-2826	964	6	important	important	ADJ
taxlaw-2826	964	7	modifications	modification	NOUN
taxlaw-2826	964	8	that	that	PRON
taxlaw-2826	964	9	may	may	AUX
taxlaw-2826	964	10	have	have	AUX
taxlaw-2826	964	11	helped	help	VERB
taxlaw-2826	964	12	uncover	uncover	VERB
taxlaw-2826	964	13	this	this	DET
taxlaw-2826	964	14	connection	connection	NOUN
taxlaw-2826	964	15	.	.	PUNCT
taxlaw-2826	965	1	first	first	ADV
taxlaw-2826	965	2	,	,	PUNCT
taxlaw-2826	965	3	this	this	DET
taxlaw-2826	965	4	study	study	NOUN
taxlaw-2826	965	5	used	use	VERB
taxlaw-2826	965	6	a	a	DET
taxlaw-2826	965	7	more	more	ADV
taxlaw-2826	965	8	sensitive	sensitive	ADJ
taxlaw-2826	965	9	measure	measure	NOUN
taxlaw-2826	965	10	of	of	ADP
taxlaw-2826	965	11	“	"	PUNCT
taxlaw-2826	965	12	community	community	NOUN
taxlaw-2826	965	13	”	"	PUNCT
taxlaw-2826	965	14	than	than	SCONJ
taxlaw-2826	965	15	other	other	ADJ
taxlaw-2826	965	16	studies	study	NOUN
taxlaw-2826	965	17	have	have	AUX
taxlaw-2826	965	18	used	use	VERB
taxlaw-2826	965	19	.	.	PUNCT
taxlaw-2826	966	1	as	as	SCONJ
taxlaw-2826	966	2	described	describe	VERB
taxlaw-2826	966	3	earlier	early	ADV
taxlaw-2826	966	4	,	,	PUNCT
taxlaw-2826	966	5	past	past	ADP
taxlaw-2826	966	6	studies	study	NOUN
taxlaw-2826	966	7	generally	generally	ADV
taxlaw-2826	966	8	defined	define	VERB
taxlaw-2826	966	9	community	community	NOUN
taxlaw-2826	966	10	on	on	ADP
taxlaw-2826	966	11	the	the	DET
taxlaw-2826	966	12	basis	basis	NOUN
taxlaw-2826	966	13	of	of	ADP
taxlaw-2826	966	14	county	county	NOUN
taxlaw-2826	966	15	-	-	PUNCT
taxlaw-2826	966	16	level	level	NOUN
taxlaw-2826	966	17	data	datum	NOUN
taxlaw-2826	966	18	.	.	PUNCT
taxlaw-2826	967	1	by	by	ADP
taxlaw-2826	967	2	replacing	replace	VERB
taxlaw-2826	967	3	this	this	DET
taxlaw-2826	967	4	measure	measure	NOUN
taxlaw-2826	967	5	with	with	ADP
taxlaw-2826	967	6	one	one	NUM
taxlaw-2826	967	7	based	base	VERB
taxlaw-2826	967	8	on	on	ADP
taxlaw-2826	967	9	immediate	immediate	ADJ
taxlaw-2826	967	10	census	census	NOUN
taxlaw-2826	967	11	tracts	tract	NOUN
taxlaw-2826	967	12	,	,	PUNCT
taxlaw-2826	967	13	this	this	DET
taxlaw-2826	967	14	study	study	NOUN
taxlaw-2826	967	15	may	may	AUX
taxlaw-2826	967	16	have	have	AUX
taxlaw-2826	967	17	highlighted	highlighted	AUX
taxlaw-2826	967	18	previously	previously	ADV
taxlaw-2826	967	19	ignored	ignore	VERB
taxlaw-2826	967	20	ways	way	NOUN
taxlaw-2826	967	21	in	in	ADP
taxlaw-2826	967	22	which	which	PRON
taxlaw-2826	967	23	hospitals	hospital	NOUN
taxlaw-2826	967	24	respond	respond	VERB
taxlaw-2826	967	25	to	to	ADP
taxlaw-2826	967	26	the	the	DET
taxlaw-2826	967	27	needs	need	NOUN
taxlaw-2826	967	28	of	of	ADP
taxlaw-2826	967	29	communities	community	NOUN
taxlaw-2826	967	30	in	in	ADP
taxlaw-2826	967	31	close	close	ADJ
taxlaw-2826	967	32	proximity	proximity	NOUN
taxlaw-2826	967	33	.	.	PUNCT
taxlaw-2826	968	1	in	in	ADP
taxlaw-2826	968	2	particular	particular	ADJ
taxlaw-2826	968	3	,	,	PUNCT
taxlaw-2826	968	4	some	some	DET
taxlaw-2826	968	5	hospitals	hospital	NOUN
taxlaw-2826	968	6	have	have	AUX
taxlaw-2826	968	7	explained	explain	VERB
taxlaw-2826	968	8	publicly	publicly	ADV
taxlaw-2826	968	9	that	that	SCONJ
taxlaw-2826	968	10	they	they	PRON
taxlaw-2826	968	11	define	define	VERB
taxlaw-2826	968	12	their	their	PRON
taxlaw-2826	968	13	communities	community	NOUN
taxlaw-2826	968	14	using	use	VERB
taxlaw-2826	968	15	roughly	roughly	ADV
taxlaw-2826	968	16	five	five	NUM
taxlaw-2826	968	17	-	-	PUNCT
taxlaw-2826	968	18	mile	mile	NOUN
taxlaw-2826	968	19	radii	radius	NOUN
taxlaw-2826	968	20	.	.	PUNCT
taxlaw-2826	969	1	176	176	NUM
taxlaw-2826	969	2	this	this	PRON
taxlaw-2826	969	3	suggests	suggest	VERB
taxlaw-2826	969	4	that	that	SCONJ
taxlaw-2826	969	5	using	use	VERB
taxlaw-2826	969	6	census	census	NOUN
taxlaw-2826	969	7	tract	tract	NOUN
taxlaw-2826	969	8	units	unit	NOUN
taxlaw-2826	969	9	,	,	PUNCT
taxlaw-2826	969	10	rather	rather	ADV
taxlaw-2826	969	11	than	than	ADP
taxlaw-2826	969	12	counties	county	NOUN
taxlaw-2826	969	13	,	,	PUNCT
taxlaw-2826	969	14	to	to	PART
taxlaw-2826	969	15	obtain	obtain	VERB
taxlaw-2826	969	16	population	population	NOUN
taxlaw-2826	969	17	data	datum	NOUN
taxlaw-2826	969	18	corresponds	correspond	VERB
taxlaw-2826	969	19	to	to	ADP
taxlaw-2826	969	20	how	how	SCONJ
taxlaw-2826	969	21	at	at	ADP
taxlaw-2826	969	22	least	least	ADJ
taxlaw-2826	969	23	some	some	PRON
taxlaw-2826	969	24	hospitals	hospital	NOUN
taxlaw-2826	969	25	view	view	VERB
taxlaw-2826	969	26	their	their	PRON
taxlaw-2826	969	27	own	own	ADJ
taxlaw-2826	969	28	communities	community	NOUN
taxlaw-2826	969	29	.	.	PUNCT
taxlaw-2826	970	1	second	second	ADJ
taxlaw-2826	970	2	,	,	PUNCT
taxlaw-2826	970	3	while	while	SCONJ
taxlaw-2826	970	4	many	many	ADJ
taxlaw-2826	970	5	prior	prior	ADJ
taxlaw-2826	970	6	studies	study	NOUN
taxlaw-2826	970	7	assessed	assess	VERB
taxlaw-2826	970	8	the	the	DET
taxlaw-2826	970	9	effect	effect	NOUN
taxlaw-2826	970	10	on	on	ADP
taxlaw-2826	970	11	hospital	hospital	NOUN
taxlaw-2826	970	12	spending	spending	NOUN
taxlaw-2826	970	13	of	of	ADP
taxlaw-2826	970	14	overall	overall	ADJ
taxlaw-2826	970	15	community	community	NOUN
taxlaw-2826	970	16	income	income	NOUN
taxlaw-2826	970	17	,	,	PUNCT
taxlaw-2826	970	18	or	or	CCONJ
taxlaw-2826	970	19	of	of	ADP
taxlaw-2826	970	20	community	community	NOUN
taxlaw-2826	970	21	poverty	poverty	NOUN
taxlaw-2826	970	22	rates	rate	NOUN
taxlaw-2826	970	23	,	,	PUNCT
taxlaw-2826	970	24	no	no	DET
taxlaw-2826	970	25	study	study	NOUN
taxlaw-2826	970	26	included	include	VERB
taxlaw-2826	970	27	in	in	ADP
taxlaw-2826	970	28	its	its	PRON
taxlaw-2826	970	29	analysis	analysis	NOUN
taxlaw-2826	970	30	the	the	DET
taxlaw-2826	970	31	possible	possible	ADJ
taxlaw-2826	970	32	effect	effect	NOUN
taxlaw-2826	970	33	on	on	ADP
taxlaw-2826	970	34	spending	spending	NOUN
taxlaw-2826	970	35	of	of	ADP
taxlaw-2826	970	36	the	the	DET
taxlaw-2826	970	37	presence	presence	NOUN
taxlaw-2826	970	38	of	of	ADP
taxlaw-2826	970	39	the	the	DET
taxlaw-2826	970	40	“	"	PUNCT
taxlaw-2826	970	41	near	near	ADJ
taxlaw-2826	970	42	-	-	PUNCT
taxlaw-2826	970	43	poor	poor	ADJ
taxlaw-2826	970	44	”	"	PUNCT
taxlaw-2826	970	45	group	group	NOUN
taxlaw-2826	970	46	.	.	PUNCT
taxlaw-2826	971	1	however	however	ADV
taxlaw-2826	971	2	,	,	PUNCT
taxlaw-2826	971	3	this	this	DET
taxlaw-2826	971	4	group	group	NOUN
taxlaw-2826	971	5	may	may	AUX
taxlaw-2826	971	6	be	be	AUX
taxlaw-2826	971	7	important	important	ADJ
taxlaw-2826	971	8	to	to	ADP
taxlaw-2826	971	9	understanding	understand	VERB
taxlaw-2826	971	10	the	the	DET
taxlaw-2826	971	11	dynamics	dynamic	NOUN
taxlaw-2826	971	12	of	of	ADP
taxlaw-2826	971	13	community	community	NOUN
taxlaw-2826	971	14	benefit	benefit	NOUN
taxlaw-2826	971	15	spending	spending	NOUN
taxlaw-2826	971	16	.	.	PUNCT
taxlaw-2826	972	1	in	in	ADP
taxlaw-2826	972	2	the	the	DET
taxlaw-2826	972	3	u.s	u.s	PROPN
taxlaw-2826	972	4	.	.	PROPN
taxlaw-2826	972	5	,	,	PUNCT
taxlaw-2826	972	6	prior	prior	ADV
taxlaw-2826	972	7	to	to	ADP
taxlaw-2826	972	8	the	the	DET
taxlaw-2826	972	9	aca	aca	PROPN
taxlaw-2826	972	10	’s	’s	PART
taxlaw-2826	972	11	individual	individual	ADJ
taxlaw-2826	972	12	mandate	mandate	NOUN
taxlaw-2826	972	13	,	,	PUNCT
taxlaw-2826	972	14	the	the	DET
taxlaw-2826	972	15	poorest	poor	ADJ
taxlaw-2826	972	16	individuals	individual	NOUN
taxlaw-2826	972	17	received	receive	VERB
taxlaw-2826	972	18	medical	medical	ADJ
taxlaw-2826	972	19	coverage	coverage	NOUN
taxlaw-2826	972	20	through	through	ADP
taxlaw-2826	972	21	medicaid	medicaid	PROPN
taxlaw-2826	972	22	or	or	CCONJ
taxlaw-2826	972	23	other	other	ADJ
taxlaw-2826	972	24	public	public	ADJ
taxlaw-2826	972	25	programs	program	NOUN
taxlaw-2826	972	26	.	.	PUNCT
taxlaw-2826	973	1	however	however	ADV
taxlaw-2826	973	2	,	,	PUNCT
taxlaw-2826	973	3	workers	worker	NOUN
taxlaw-2826	973	4	in	in	ADP
taxlaw-2826	973	5	lower	low	ADJ
taxlaw-2826	973	6	-	-	PUNCT
taxlaw-2826	973	7	wage	wage	NOUN
taxlaw-2826	973	8	jobs	job	NOUN
taxlaw-2826	973	9	who	who	PRON
taxlaw-2826	973	10	exceeded	exceed	VERB
taxlaw-2826	973	11	the	the	DET
taxlaw-2826	973	12	eligibility	eligibility	NOUN
taxlaw-2826	973	13	thresholds	threshold	NOUN
taxlaw-2826	973	14	for	for	ADP
taxlaw-2826	973	15	medicaid	medicaid	PROPN
taxlaw-2826	973	16	may	may	AUX
taxlaw-2826	973	17	not	not	PART
taxlaw-2826	973	18	have	have	AUX
taxlaw-2826	973	19	had	have	VERB
taxlaw-2826	973	20	any	any	DET
taxlaw-2826	973	21	insurance	insurance	NOUN
taxlaw-2826	973	22	at	at	ADV
taxlaw-2826	973	23	all	all	ADV
taxlaw-2826	973	24	.	.	PUNCT
taxlaw-2826	974	1	as	as	ADP
taxlaw-2826	974	2	a	a	DET
taxlaw-2826	974	3	result	result	NOUN
taxlaw-2826	974	4	,	,	PUNCT
taxlaw-2826	974	5	those	those	PRON
taxlaw-2826	974	6	in	in	ADP
taxlaw-2826	974	7	this	this	DET
taxlaw-2826	974	8	near	near	ADJ
taxlaw-2826	974	9	-	-	PUNCT
taxlaw-2826	974	10	poor	poor	ADJ
taxlaw-2826	974	11	group	group	NOUN
taxlaw-2826	974	12	may	may	AUX
taxlaw-2826	974	13	be	be	AUX
taxlaw-2826	974	14	the	the	DET
taxlaw-2826	974	15	patients	patient	NOUN
taxlaw-2826	974	16	most	most	ADV
taxlaw-2826	974	17	in	in	ADP
taxlaw-2826	974	18	need	need	NOUN
taxlaw-2826	974	19	of	of	ADP
taxlaw-2826	974	20	charity	charity	NOUN
taxlaw-2826	974	21	care	care	NOUN
taxlaw-2826	974	22	,	,	PUNCT
taxlaw-2826	974	23	and	and	CCONJ
taxlaw-2826	974	24	hospital	hospital	NOUN
taxlaw-2826	974	25	spending	spending	NOUN
taxlaw-2826	974	26	may	may	AUX
taxlaw-2826	974	27	be	be	AUX
taxlaw-2826	974	28	a	a	DET
taxlaw-2826	974	29	response	response	NOUN
taxlaw-2826	974	30	to	to	ADP
taxlaw-2826	974	31	this	this	DET
taxlaw-2826	974	32	need	need	NOUN
taxlaw-2826	974	33	.	.	PUNCT
taxlaw-2826	975	1	in	in	ADP
taxlaw-2826	975	2	addition	addition	NOUN
taxlaw-2826	975	3	,	,	PUNCT
taxlaw-2826	975	4	“	"	PUNCT
taxlaw-2826	975	5	near	near	ADP
taxlaw-2826	975	6	-	-	PUNCT
taxlaw-2826	975	7	poor	poor	ADJ
taxlaw-2826	975	8	”	"	PUNCT
taxlaw-2826	975	9	americans	americans	PROPN
taxlaw-2826	975	10	may	may	AUX
taxlaw-2826	975	11	have	have	AUX
taxlaw-2826	975	12	been	be	AUX
taxlaw-2826	975	13	particularly	particularly	ADV
taxlaw-2826	975	14	likely	likely	ADJ
taxlaw-2826	975	15	in	in	ADP
taxlaw-2826	975	16	2012	2012	NUM
taxlaw-2826	975	17	to	to	PART
taxlaw-2826	975	18	be	be	AUX
taxlaw-2826	975	19	under	under	ADV
taxlaw-2826	975	20	-	-	PUNCT
taxlaw-2826	975	21	insured	insure	VERB
taxlaw-2826	975	22	.	.	PUNCT
taxlaw-2826	976	1	under	under	ADP
taxlaw-2826	976	2	-	-	PUNCT
taxlaw-2826	976	3	insured	insure	VERB
taxlaw-2826	976	4	patients	patient	NOUN
taxlaw-2826	976	5	also	also	ADV
taxlaw-2826	976	6	present	present	VERB
taxlaw-2826	976	7	substantial	substantial	ADJ
taxlaw-2826	976	8	charity	charity	NOUN
taxlaw-2826	976	9	care	care	NOUN
taxlaw-2826	976	10	needs	need	NOUN
taxlaw-2826	976	11	.	.	PUNCT
taxlaw-2826	977	1	elizabeth	elizabeth	PROPN
taxlaw-2826	977	2	warren	warren	PROPN
taxlaw-2826	977	3	’s	’s	PART
taxlaw-2826	977	4	work	work	NOUN
taxlaw-2826	977	5	on	on	ADP
taxlaw-2826	977	6	individual	individual	ADJ
taxlaw-2826	977	7	bankruptcy	bankruptcy	NOUN
taxlaw-2826	977	8	suggests	suggest	VERB
taxlaw-2826	977	9	that	that	SCONJ
taxlaw-2826	977	10	a	a	DET
taxlaw-2826	977	11	174	174	NUM
taxlaw-2826	977	12	taking	take	VERB
taxlaw-2826	977	13	the	the	DET
taxlaw-2826	977	14	pulse	pulse	NOUN
taxlaw-2826	977	15	,	,	PUNCT
taxlaw-2826	977	16	supra	supra	PROPN
taxlaw-2826	977	17	note	note	NOUN
taxlaw-2826	977	18	51	51	NUM
taxlaw-2826	977	19	(	(	PUNCT
taxlaw-2826	977	20	statement	statement	NOUN
taxlaw-2826	977	21	of	of	ADP
taxlaw-2826	977	22	scott	scott	PROPN
taxlaw-2826	977	23	a.	a.	PROPN
taxlaw-2826	977	24	duke	duke	PROPN
taxlaw-2826	977	25	,	,	PUNCT
taxlaw-2826	977	26	ceo	ceo	NOUN
taxlaw-2826	977	27	,	,	PUNCT
taxlaw-2826	977	28	glendive	glendive	ADJ
taxlaw-2826	977	29	medical	medical	ADJ
taxlaw-2826	977	30	center	center	NOUN
taxlaw-2826	977	31	,	,	PUNCT
taxlaw-2826	977	32	glendive	glendive	ADJ
taxlaw-2826	977	33	,	,	PUNCT
taxlaw-2826	977	34	mt	mt	PROPN
taxlaw-2826	977	35	)	)	PUNCT
taxlaw-2826	977	36	.	.	PUNCT
taxlaw-2826	978	1	175	175	NUM
taxlaw-2826	978	2	irs	irs	PROPN
taxlaw-2826	978	3	hospital	hospital	NOUN
taxlaw-2826	978	4	report	report	NOUN
taxlaw-2826	978	5	,	,	PUNCT
taxlaw-2826	978	6	supra	supra	PROPN
taxlaw-2826	978	7	note	note	NOUN
taxlaw-2826	978	8	39	39	NUM
taxlaw-2826	978	9	,	,	PUNCT
taxlaw-2826	978	10	at	at	ADP
taxlaw-2826	978	11	39–41	39–41	NUM
taxlaw-2826	978	12	.	.	PUNCT
taxlaw-2826	979	1	176	176	NUM
taxlaw-2826	979	2	see	see	VERB
taxlaw-2826	979	3	infra	infra	NOUN
taxlaw-2826	979	4	part	part	NOUN
taxlaw-2826	979	5	v.	v.	ADP
taxlaw-2826	979	6	2014	2014	NUM
taxlaw-2826	979	7	]	]	PUNCT
taxlaw-2826	979	8	tax	tax	NOUN
taxlaw-2826	979	9	-	-	PUNCT
taxlaw-2826	979	10	exempt	exempt	ADJ
taxlaw-2826	979	11	hospitals	hospital	NOUN
taxlaw-2826	979	12	and	and	CCONJ
taxlaw-2826	979	13	their	their	PRON
taxlaw-2826	979	14	communities	community	NOUN
taxlaw-2826	979	15	75	75	NUM
taxlaw-2826	979	16	great	great	ADJ
taxlaw-2826	979	17	deal	deal	NOUN
taxlaw-2826	979	18	of	of	ADP
taxlaw-2826	979	19	medical	medical	ADJ
taxlaw-2826	979	20	debt	debt	NOUN
taxlaw-2826	979	21	arises	arise	VERB
taxlaw-2826	979	22	among	among	ADP
taxlaw-2826	979	23	individuals	individual	NOUN
taxlaw-2826	979	24	who	who	PRON
taxlaw-2826	979	25	have	have	VERB
taxlaw-2826	979	26	some	some	DET
taxlaw-2826	979	27	health	health	NOUN
taxlaw-2826	979	28	insurance	insurance	NOUN
taxlaw-2826	979	29	.	.	PUNCT
taxlaw-2826	980	1	177	177	NUM
taxlaw-2826	980	2	insofar	insofar	ADV
taxlaw-2826	980	3	as	as	SCONJ
taxlaw-2826	980	4	communities	community	NOUN
taxlaw-2826	980	5	contain	contain	VERB
taxlaw-2826	980	6	an	an	DET
taxlaw-2826	980	7	under	under	ADV
taxlaw-2826	980	8	-	-	PUNCT
taxlaw-2826	980	9	insured	insure	VERB
taxlaw-2826	980	10	near	near	ADP
taxlaw-2826	980	11	-	-	PUNCT
taxlaw-2826	980	12	poor	poor	ADJ
taxlaw-2826	980	13	group	group	NOUN
taxlaw-2826	980	14	,	,	PUNCT
taxlaw-2826	980	15	local	local	ADJ
taxlaw-2826	980	16	hospitals	hospital	NOUN
taxlaw-2826	980	17	may	may	AUX
taxlaw-2826	980	18	respond	respond	VERB
taxlaw-2826	980	19	by	by	ADP
taxlaw-2826	980	20	increasing	increase	VERB
taxlaw-2826	980	21	their	their	PRON
taxlaw-2826	980	22	provision	provision	NOUN
taxlaw-2826	980	23	of	of	ADP
taxlaw-2826	980	24	free	free	ADJ
taxlaw-2826	980	25	or	or	CCONJ
taxlaw-2826	980	26	discounted	discount	VERB
taxlaw-2826	980	27	care	care	NOUN
taxlaw-2826	980	28	.	.	PUNCT
taxlaw-2826	981	1	turning	turn	VERB
taxlaw-2826	981	2	now	now	ADV
taxlaw-2826	981	3	to	to	ADP
taxlaw-2826	981	4	the	the	DET
taxlaw-2826	981	5	community	community	NOUN
taxlaw-2826	981	6	building	building	NOUN
taxlaw-2826	981	7	data	datum	NOUN
taxlaw-2826	981	8	,	,	PUNCT
taxlaw-2826	981	9	my	my	PRON
taxlaw-2826	981	10	analysis	analysis	NOUN
taxlaw-2826	981	11	here	here	ADV
taxlaw-2826	981	12	suggests	suggest	VERB
taxlaw-2826	981	13	that	that	SCONJ
taxlaw-2826	981	14	hospitals	hospital	NOUN
taxlaw-2826	981	15	that	that	PRON
taxlaw-2826	981	16	perform	perform	VERB
taxlaw-2826	981	17	well	well	ADV
taxlaw-2826	981	18	with	with	ADP
taxlaw-2826	981	19	regard	regard	NOUN
taxlaw-2826	981	20	to	to	ADP
taxlaw-2826	981	21	community	community	NOUN
taxlaw-2826	981	22	building	building	NOUN
taxlaw-2826	981	23	are	be	AUX
taxlaw-2826	981	24	also	also	ADV
taxlaw-2826	981	25	larger	large	ADJ
taxlaw-2826	981	26	,	,	PUNCT
taxlaw-2826	981	27	but	but	CCONJ
taxlaw-2826	981	28	that	that	SCONJ
taxlaw-2826	981	29	they	they	PRON
taxlaw-2826	981	30	are	be	AUX
taxlaw-2826	981	31	located	locate	VERB
taxlaw-2826	981	32	in	in	ADP
taxlaw-2826	981	33	communities	community	NOUN
taxlaw-2826	981	34	with	with	ADP
taxlaw-2826	981	35	particularly	particularly	ADV
taxlaw-2826	981	36	high	high	ADJ
taxlaw-2826	981	37	private	private	ADJ
taxlaw-2826	981	38	insurance	insurance	NOUN
taxlaw-2826	981	39	rates	rate	NOUN
taxlaw-2826	981	40	and	and	CCONJ
taxlaw-2826	981	41	in	in	ADP
taxlaw-2826	981	42	states	state	NOUN
taxlaw-2826	981	43	that	that	PRON
taxlaw-2826	981	44	have	have	VERB
taxlaw-2826	981	45	unconditional	unconditional	ADJ
taxlaw-2826	981	46	community	community	NOUN
taxlaw-2826	981	47	benefit	benefit	NOUN
taxlaw-2826	981	48	requirements	requirement	NOUN
taxlaw-2826	981	49	.	.	PUNCT
taxlaw-2826	982	1	overall	overall	ADJ
taxlaw-2826	982	2	,	,	PUNCT
taxlaw-2826	982	3	however	however	ADV
taxlaw-2826	982	4	,	,	PUNCT
taxlaw-2826	982	5	very	very	ADV
taxlaw-2826	982	6	few	few	ADJ
taxlaw-2826	982	7	hospitals	hospital	NOUN
taxlaw-2826	982	8	are	be	AUX
taxlaw-2826	982	9	spending	spend	VERB
taxlaw-2826	982	10	substantial	substantial	ADJ
taxlaw-2826	982	11	amounts	amount	NOUN
taxlaw-2826	982	12	on	on	ADP
taxlaw-2826	982	13	community	community	NOUN
taxlaw-2826	982	14	building	building	NOUN
taxlaw-2826	982	15	.	.	PUNCT
taxlaw-2826	983	1	as	as	SCONJ
taxlaw-2826	983	2	noted	note	VERB
taxlaw-2826	983	3	,	,	PUNCT
taxlaw-2826	983	4	the	the	DET
taxlaw-2826	983	5	mean	mean	ADJ
taxlaw-2826	983	6	total	total	ADJ
taxlaw-2826	983	7	amount	amount	NOUN
taxlaw-2826	983	8	spent	spend	VERB
taxlaw-2826	983	9	on	on	ADP
taxlaw-2826	983	10	community	community	NOUN
taxlaw-2826	983	11	building	building	NOUN
taxlaw-2826	983	12	equals	equal	VERB
taxlaw-2826	983	13	0.11	0.11	NUM
taxlaw-2826	983	14	%	%	NOUN
taxlaw-2826	983	15	,	,	PUNCT
taxlaw-2826	983	16	with	with	ADP
taxlaw-2826	983	17	0.0002	0.0002	NUM
taxlaw-2826	983	18	%	%	NOUN
taxlaw-2826	983	19	as	as	ADP
taxlaw-2826	983	20	the	the	DET
taxlaw-2826	983	21	median	median	NOUN
taxlaw-2826	983	22	.	.	PUNCT
taxlaw-2826	984	1	many	many	ADJ
taxlaw-2826	984	2	hospitals	hospital	NOUN
taxlaw-2826	984	3	engage	engage	VERB
taxlaw-2826	984	4	in	in	ADP
taxlaw-2826	984	5	no	no	DET
taxlaw-2826	984	6	community	community	NOUN
taxlaw-2826	984	7	building	building	NOUN
taxlaw-2826	984	8	activities	activity	NOUN
taxlaw-2826	984	9	.	.	PUNCT
taxlaw-2826	985	1	one	one	NUM
taxlaw-2826	985	2	likely	likely	ADJ
taxlaw-2826	985	3	reason	reason	NOUN
taxlaw-2826	985	4	that	that	PRON
taxlaw-2826	985	5	larger	large	ADJ
taxlaw-2826	985	6	hospitals	hospital	NOUN
taxlaw-2826	985	7	in	in	ADP
taxlaw-2826	985	8	areas	area	NOUN
taxlaw-2826	985	9	with	with	ADP
taxlaw-2826	985	10	more	more	ADV
taxlaw-2826	985	11	privatelyinsured	privatelyinsure	VERB
taxlaw-2826	985	12	individuals	individual	NOUN
taxlaw-2826	985	13	provide	provide	VERB
taxlaw-2826	985	14	most	most	ADJ
taxlaw-2826	985	15	of	of	ADP
taxlaw-2826	985	16	these	these	DET
taxlaw-2826	985	17	community	community	NOUN
taxlaw-2826	985	18	building	building	NOUN
taxlaw-2826	985	19	activities	activity	NOUN
taxlaw-2826	985	20	is	be	AUX
taxlaw-2826	985	21	that	that	SCONJ
taxlaw-2826	985	22	these	these	DET
taxlaw-2826	985	23	hospitals	hospital	NOUN
taxlaw-2826	985	24	may	may	AUX
taxlaw-2826	985	25	simply	simply	ADV
taxlaw-2826	985	26	not	not	PART
taxlaw-2826	985	27	have	have	VERB
taxlaw-2826	985	28	the	the	DET
taxlaw-2826	985	29	charity	charity	NOUN
taxlaw-2826	985	30	care	care	NOUN
taxlaw-2826	985	31	needs	need	NOUN
taxlaw-2826	985	32	of	of	ADP
taxlaw-2826	985	33	larger	large	ADJ
taxlaw-2826	985	34	hospitals	hospital	NOUN
taxlaw-2826	985	35	in	in	ADP
taxlaw-2826	985	36	other	other	ADJ
taxlaw-2826	985	37	communities	community	NOUN
taxlaw-2826	985	38	.	.	PUNCT
taxlaw-2826	986	1	however	however	ADV
taxlaw-2826	986	2	,	,	PUNCT
taxlaw-2826	986	3	in	in	ADP
taxlaw-2826	986	4	the	the	DET
taxlaw-2826	986	5	current	current	ADJ
taxlaw-2826	986	6	political	political	ADJ
taxlaw-2826	986	7	environment	environment	NOUN
taxlaw-2826	986	8	,	,	PUNCT
taxlaw-2826	986	9	larger	large	ADJ
taxlaw-2826	986	10	hospitals	hospital	NOUN
taxlaw-2826	986	11	in	in	ADP
taxlaw-2826	986	12	communities	community	NOUN
taxlaw-2826	986	13	with	with	ADP
taxlaw-2826	986	14	more	more	ADJ
taxlaw-2826	986	15	of	of	ADP
taxlaw-2826	986	16	privately	privately	ADV
taxlaw-2826	986	17	-	-	PUNCT
taxlaw-2826	986	18	insured	insure	VERB
taxlaw-2826	986	19	individuals	individual	NOUN
taxlaw-2826	986	20	may	may	AUX
taxlaw-2826	986	21	still	still	ADV
taxlaw-2826	986	22	feel	feel	VERB
taxlaw-2826	986	23	pressure	pressure	NOUN
taxlaw-2826	986	24	to	to	PART
taxlaw-2826	986	25	get	get	AUX
taxlaw-2826	986	26	involved	involve	VERB
taxlaw-2826	986	27	in	in	ADP
taxlaw-2826	986	28	their	their	PRON
taxlaw-2826	986	29	communities	community	NOUN
taxlaw-2826	986	30	somehow	somehow	ADV
taxlaw-2826	986	31	,	,	PUNCT
taxlaw-2826	986	32	especially	especially	ADV
taxlaw-2826	986	33	in	in	ADP
taxlaw-2826	986	34	ways	way	NOUN
taxlaw-2826	986	35	that	that	PRON
taxlaw-2826	986	36	are	be	AUX
taxlaw-2826	986	37	not	not	PART
taxlaw-2826	986	38	as	as	ADV
taxlaw-2826	986	39	expensive	expensive	ADJ
taxlaw-2826	986	40	as	as	ADP
taxlaw-2826	986	41	providing	provide	VERB
taxlaw-2826	986	42	free	free	ADJ
taxlaw-2826	986	43	care	care	NOUN
taxlaw-2826	986	44	to	to	ADP
taxlaw-2826	986	45	patients	patient	NOUN
taxlaw-2826	986	46	who	who	PRON
taxlaw-2826	986	47	are	be	AUX
taxlaw-2826	986	48	not	not	PART
taxlaw-2826	986	49	experiencing	experience	VERB
taxlaw-2826	986	50	grave	grave	ADJ
taxlaw-2826	986	51	financial	financial	ADJ
taxlaw-2826	986	52	distress	distress	NOUN
taxlaw-2826	986	53	.	.	PUNCT
taxlaw-2826	987	1	the	the	DET
taxlaw-2826	987	2	pressures	pressure	NOUN
taxlaw-2826	987	3	that	that	PRON
taxlaw-2826	987	4	hospitals	hospital	NOUN
taxlaw-2826	987	5	feel	feel	VERB
taxlaw-2826	987	6	to	to	PART
taxlaw-2826	987	7	participate	participate	VERB
taxlaw-2826	987	8	in	in	ADP
taxlaw-2826	987	9	their	their	PRON
taxlaw-2826	987	10	communities	community	NOUN
taxlaw-2826	987	11	may	may	AUX
taxlaw-2826	987	12	be	be	AUX
taxlaw-2826	987	13	most	most	ADV
taxlaw-2826	987	14	acute	acute	ADJ
taxlaw-2826	987	15	in	in	ADP
taxlaw-2826	987	16	states	state	NOUN
taxlaw-2826	987	17	that	that	SCONJ
taxlaw-2826	987	18	themselves	themselves	PRON
taxlaw-2826	987	19	have	have	VERB
taxlaw-2826	987	20	community	community	NOUN
taxlaw-2826	987	21	benefit	benefit	NOUN
taxlaw-2826	987	22	requirements	requirement	NOUN
taxlaw-2826	987	23	.	.	PUNCT
taxlaw-2826	988	1	the	the	DET
taxlaw-2826	988	2	states	state	NOUN
taxlaw-2826	988	3	associated	associate	VERB
taxlaw-2826	988	4	with	with	ADP
taxlaw-2826	988	5	higher	high	ADJ
taxlaw-2826	988	6	community	community	NOUN
taxlaw-2826	988	7	building	building	NOUN
taxlaw-2826	988	8	rates	rate	NOUN
taxlaw-2826	988	9	are	be	AUX
taxlaw-2826	988	10	states	state	NOUN
taxlaw-2826	988	11	where	where	SCONJ
taxlaw-2826	988	12	hospitals	hospital	NOUN
taxlaw-2826	988	13	must	must	AUX
taxlaw-2826	988	14	provide	provide	VERB
taxlaw-2826	988	15	some	some	DET
taxlaw-2826	988	16	community	community	NOUN
taxlaw-2826	988	17	benefit	benefit	NOUN
taxlaw-2826	988	18	,	,	PUNCT
taxlaw-2826	988	19	but	but	CCONJ
taxlaw-2826	988	20	there	there	PRON
taxlaw-2826	988	21	is	be	VERB
taxlaw-2826	988	22	no	no	DET
taxlaw-2826	988	23	minimum	minimum	ADJ
taxlaw-2826	988	24	amount	amount	NOUN
taxlaw-2826	988	25	.	.	PUNCT
taxlaw-2826	989	1	states	state	NOUN
taxlaw-2826	989	2	with	with	ADP
taxlaw-2826	989	3	these	these	DET
taxlaw-2826	989	4	general	general	ADJ
taxlaw-2826	989	5	requirements	requirement	NOUN
taxlaw-2826	989	6	often	often	ADV
taxlaw-2826	989	7	define	define	VERB
taxlaw-2826	989	8	community	community	NOUN
taxlaw-2826	989	9	benefit	benefit	NOUN
taxlaw-2826	989	10	broadly	broadly	ADV
taxlaw-2826	989	11	so	so	SCONJ
taxlaw-2826	989	12	that	that	SCONJ
taxlaw-2826	989	13	it	it	PRON
taxlaw-2826	989	14	would	would	AUX
taxlaw-2826	989	15	encompass	encompass	VERB
taxlaw-2826	989	16	what	what	PRON
taxlaw-2826	989	17	the	the	DET
taxlaw-2826	989	18	irs	irs	PROPN
taxlaw-2826	989	19	itself	itself	PRON
taxlaw-2826	989	20	calls	call	VERB
taxlaw-2826	989	21	community	community	NOUN
taxlaw-2826	989	22	building	building	NOUN
taxlaw-2826	989	23	.	.	PUNCT
taxlaw-2826	990	1	these	these	DET
taxlaw-2826	990	2	community	community	NOUN
taxlaw-2826	990	3	building	building	NOUN
taxlaw-2826	990	4	activities	activity	NOUN
taxlaw-2826	990	5	,	,	PUNCT
taxlaw-2826	990	6	which	which	PRON
taxlaw-2826	990	7	so	so	ADV
taxlaw-2826	990	8	far	far	ADV
taxlaw-2826	990	9	tend	tend	VERB
taxlaw-2826	990	10	not	not	PART
taxlaw-2826	990	11	to	to	PART
taxlaw-2826	990	12	consume	consume	VERB
taxlaw-2826	990	13	much	much	ADV
taxlaw-2826	990	14	by	by	ADP
taxlaw-2826	990	15	way	way	NOUN
taxlaw-2826	990	16	of	of	ADP
taxlaw-2826	990	17	hospital	hospital	NOUN
taxlaw-2826	990	18	resources	resource	NOUN
taxlaw-2826	990	19	,	,	PUNCT
taxlaw-2826	990	20	would	would	AUX
taxlaw-2826	990	21	probably	probably	ADV
taxlaw-2826	990	22	not	not	PART
taxlaw-2826	990	23	be	be	AUX
taxlaw-2826	990	24	an	an	DET
taxlaw-2826	990	25	effective	effective	ADJ
taxlaw-2826	990	26	way	way	NOUN
taxlaw-2826	990	27	of	of	ADP
taxlaw-2826	990	28	meeting	meet	VERB
taxlaw-2826	990	29	a	a	DET
taxlaw-2826	990	30	minimum	minimum	ADJ
taxlaw-2826	990	31	standard	standard	NOUN
taxlaw-2826	990	32	.	.	PUNCT
taxlaw-2826	991	1	however	however	ADV
taxlaw-2826	991	2	,	,	PUNCT
taxlaw-2826	991	3	community	community	NOUN
taxlaw-2826	991	4	building	building	NOUN
taxlaw-2826	991	5	could	could	AUX
taxlaw-2826	991	6	offer	offer	VERB
taxlaw-2826	991	7	a	a	DET
taxlaw-2826	991	8	promising	promising	ADJ
taxlaw-2826	991	9	approach	approach	NOUN
taxlaw-2826	991	10	for	for	ADP
taxlaw-2826	991	11	hospitals	hospital	NOUN
taxlaw-2826	991	12	that	that	PRON
taxlaw-2826	991	13	,	,	PUNCT
taxlaw-2826	991	14	by	by	ADP
taxlaw-2826	991	15	reason	reason	NOUN
taxlaw-2826	991	16	of	of	ADP
taxlaw-2826	991	17	shifting	shift	VERB
taxlaw-2826	991	18	industry	industry	NOUN
taxlaw-2826	991	19	norms	norm	NOUN
taxlaw-2826	991	20	or	or	CCONJ
taxlaw-2826	991	21	state	state	NOUN
taxlaw-2826	991	22	regulation	regulation	NOUN
taxlaw-2826	991	23	,	,	PUNCT
taxlaw-2826	991	24	need	need	VERB
taxlaw-2826	991	25	to	to	PART
taxlaw-2826	991	26	display	display	VERB
taxlaw-2826	991	27	a	a	DET
taxlaw-2826	991	28	nonzero	nonzero	NOUN
taxlaw-2826	991	29	degree	degree	NOUN
taxlaw-2826	991	30	of	of	ADP
taxlaw-2826	991	31	community	community	NOUN
taxlaw-2826	991	32	engagement	engagement	NOUN
taxlaw-2826	991	33	in	in	ADP
taxlaw-2826	991	34	a	a	DET
taxlaw-2826	991	35	community	community	NOUN
taxlaw-2826	991	36	that	that	PRON
taxlaw-2826	991	37	does	do	AUX
taxlaw-2826	991	38	not	not	PART
taxlaw-2826	991	39	need	need	VERB
taxlaw-2826	991	40	much	much	ADJ
taxlaw-2826	991	41	charity	charity	NOUN
taxlaw-2826	991	42	care	care	NOUN
taxlaw-2826	991	43	.	.	PUNCT
taxlaw-2826	992	1	this	this	DET
taxlaw-2826	992	2	article	article	NOUN
taxlaw-2826	992	3	’s	’s	PART
taxlaw-2826	992	4	other	other	ADJ
taxlaw-2826	992	5	main	main	ADJ
taxlaw-2826	992	6	finding	finding	NOUN
taxlaw-2826	992	7	with	with	ADP
taxlaw-2826	992	8	regard	regard	NOUN
taxlaw-2826	992	9	to	to	ADP
taxlaw-2826	992	10	community	community	NOUN
taxlaw-2826	992	11	benefit	benefit	NOUN
taxlaw-2826	992	12	and	and	CCONJ
taxlaw-2826	992	13	community	community	NOUN
taxlaw-2826	992	14	building	building	NOUN
taxlaw-2826	992	15	relates	relate	VERB
taxlaw-2826	992	16	to	to	ADP
taxlaw-2826	992	17	the	the	DET
taxlaw-2826	992	18	role	role	NOUN
taxlaw-2826	992	19	of	of	ADP
taxlaw-2826	992	20	free	free	ADJ
taxlaw-2826	992	21	and	and	CCONJ
taxlaw-2826	992	22	discounted	discounted	ADJ
taxlaw-2826	992	23	care	care	NOUN
taxlaw-2826	992	24	.	.	PUNCT
taxlaw-2826	993	1	unsurprisingly	unsurprisingly	ADV
taxlaw-2826	993	2	,	,	PUNCT
taxlaw-2826	993	3	hospitals	hospital	NOUN
taxlaw-2826	993	4	that	that	PRON
taxlaw-2826	993	5	provide	provide	VERB
taxlaw-2826	993	6	free	free	ADJ
taxlaw-2826	993	7	and	and	CCONJ
taxlaw-2826	993	8	discounted	discount	VERB
taxlaw-2826	993	9	care	care	NOUN
taxlaw-2826	993	10	up	up	ADP
taxlaw-2826	993	11	to	to	ADP
taxlaw-2826	993	12	higher	high	ADJ
taxlaw-2826	993	13	thresholds	threshold	NOUN
taxlaw-2826	993	14	seem	seem	VERB
taxlaw-2826	993	15	to	to	PART
taxlaw-2826	993	16	be	be	AUX
taxlaw-2826	993	17	devoting	devote	VERB
taxlaw-2826	993	18	more	more	ADJ
taxlaw-2826	993	19	resources	resource	NOUN
taxlaw-2826	993	20	to	to	ADP
taxlaw-2826	993	21	charity	charity	NOUN
taxlaw-2826	993	22	care	care	NOUN
taxlaw-2826	993	23	.	.	PUNCT
taxlaw-2826	994	1	the	the	DET
taxlaw-2826	994	2	data	datum	NOUN
taxlaw-2826	994	3	do	do	AUX
taxlaw-2826	994	4	not	not	PART
taxlaw-2826	994	5	reveal	reveal	VERB
taxlaw-2826	994	6	the	the	DET
taxlaw-2826	994	7	direction	direction	NOUN
taxlaw-2826	994	8	of	of	ADP
taxlaw-2826	994	9	the	the	DET
taxlaw-2826	994	10	causal	causal	ADJ
taxlaw-2826	994	11	effect	effect	NOUN
taxlaw-2826	994	12	,	,	PUNCT
taxlaw-2826	994	13	however	however	ADV
taxlaw-2826	994	14	.	.	PUNCT
taxlaw-2826	995	1	perhaps	perhaps	ADV
taxlaw-2826	995	2	some	some	DET
taxlaw-2826	995	3	hospitals	hospital	NOUN
taxlaw-2826	995	4	deliberately	deliberately	ADV
taxlaw-2826	995	5	set	set	VERB
taxlaw-2826	995	6	out	out	ADP
taxlaw-2826	995	7	to	to	PART
taxlaw-2826	995	8	be	be	AUX
taxlaw-2826	995	9	particularly	particularly	ADV
taxlaw-2826	995	10	charitable	charitable	ADJ
taxlaw-2826	995	11	and	and	CCONJ
taxlaw-2826	995	12	develop	develop	VERB
taxlaw-2826	995	13	policies	policy	NOUN
taxlaw-2826	995	14	to	to	PART
taxlaw-2826	995	15	further	further	VERB
taxlaw-2826	995	16	this	this	DET
taxlaw-2826	995	17	goal	goal	NOUN
taxlaw-2826	995	18	.	.	PUNCT
taxlaw-2826	996	1	these	these	DET
taxlaw-2826	996	2	altruistically	altruistically	ADV
taxlaw-2826	996	3	oriented	orient	VERB
taxlaw-2826	996	4	hospitals	hospital	NOUN
taxlaw-2826	996	5	might	might	AUX
taxlaw-2826	996	6	set	set	VERB
taxlaw-2826	996	7	their	their	PRON
taxlaw-2826	996	8	free	free	ADJ
taxlaw-2826	996	9	and	and	CCONJ
taxlaw-2826	996	10	discounted	discount	VERB
taxlaw-2826	996	11	care	care	NOUN
taxlaw-2826	996	12	thresholds	threshold	NOUN
taxlaw-2826	996	13	high	high	ADJ
taxlaw-2826	996	14	so	so	SCONJ
taxlaw-2826	996	15	as	as	SCONJ
taxlaw-2826	996	16	to	to	PART
taxlaw-2826	996	17	offer	offer	VERB
taxlaw-2826	996	18	free	free	ADJ
taxlaw-2826	996	19	and	and	CCONJ
taxlaw-2826	996	20	discounted	discount	VERB
taxlaw-2826	996	21	care	care	NOUN
taxlaw-2826	996	22	to	to	ADP
taxlaw-2826	996	23	as	as	ADV
taxlaw-2826	996	24	many	many	ADJ
taxlaw-2826	996	25	patients	patient	NOUN
taxlaw-2826	996	26	as	as	ADP
taxlaw-2826	996	27	possible	possible	ADJ
taxlaw-2826	996	28	in	in	ADP
taxlaw-2826	996	29	service	service	NOUN
taxlaw-2826	996	30	of	of	ADP
taxlaw-2826	996	31	this	this	DET
taxlaw-2826	996	32	intentional	intentional	ADJ
taxlaw-2826	996	33	charitable	charitable	ADJ
taxlaw-2826	996	34	mission	mission	NOUN
taxlaw-2826	996	35	.	.	PUNCT
taxlaw-2826	997	1	or	or	CCONJ
taxlaw-2826	997	2	,	,	PUNCT
taxlaw-2826	997	3	perhaps	perhaps	ADV
taxlaw-2826	997	4	hospitals	hospital	NOUN
taxlaw-2826	997	5	that	that	PRON
taxlaw-2826	997	6	provide	provide	VERB
taxlaw-2826	997	7	free	free	ADJ
taxlaw-2826	997	8	and	and	CCONJ
taxlaw-2826	997	9	discounted	discount	VERB
taxlaw-2826	997	10	care	care	NOUN
taxlaw-2826	997	11	to	to	ADP
taxlaw-2826	997	12	individuals	individual	NOUN
taxlaw-2826	997	13	with	with	ADP
taxlaw-2826	997	14	incomes	income	NOUN
taxlaw-2826	997	15	farther	far	ADV
taxlaw-2826	997	16	above	above	ADP
taxlaw-2826	997	17	the	the	DET
taxlaw-2826	997	18	poverty	poverty	NOUN
taxlaw-2826	997	19	line	line	NOUN
taxlaw-2826	997	20	simply	simply	ADV
taxlaw-2826	997	21	wind	wind	VERB
taxlaw-2826	997	22	up	up	ADP
taxlaw-2826	997	23	seeing	see	VERB
taxlaw-2826	997	24	more	more	ADJ
taxlaw-2826	997	25	patients	patient	NOUN
taxlaw-2826	997	26	who	who	PRON
taxlaw-2826	997	27	are	be	AUX
taxlaw-2826	997	28	eligible	eligible	ADJ
taxlaw-2826	997	29	for	for	ADP
taxlaw-2826	997	30	financial	financial	ADJ
taxlaw-2826	997	31	aid	aid	NOUN
taxlaw-2826	997	32	.	.	PUNCT
taxlaw-2826	998	1	simply	simply	ADV
taxlaw-2826	998	2	by	by	ADP
taxlaw-2826	998	3	virtue	virtue	NOUN
taxlaw-2826	998	4	of	of	ADP
taxlaw-2826	998	5	following	follow	VERB
taxlaw-2826	998	6	their	their	PRON
taxlaw-2826	998	7	policies	policy	NOUN
taxlaw-2826	998	8	,	,	PUNCT
taxlaw-2826	998	9	these	these	DET
taxlaw-2826	998	10	hospitals	hospital	NOUN
taxlaw-2826	998	11	end	end	VERB
taxlaw-2826	998	12	up	up	ADP
taxlaw-2826	998	13	having	have	VERB
taxlaw-2826	998	14	to	to	PART
taxlaw-2826	998	15	spend	spend	VERB
taxlaw-2826	998	16	more	more	ADJ
taxlaw-2826	998	17	on	on	ADP
taxlaw-2826	998	18	charity	charity	NOUN
taxlaw-2826	998	19	care	care	NOUN
taxlaw-2826	998	20	.	.	PUNCT
taxlaw-2826	999	1	regardless	regardless	ADV
taxlaw-2826	999	2	of	of	ADP
taxlaw-2826	999	3	the	the	DET
taxlaw-2826	999	4	direction	direction	NOUN
taxlaw-2826	999	5	of	of	ADP
taxlaw-2826	999	6	the	the	DET
taxlaw-2826	999	7	causal	causal	ADJ
taxlaw-2826	999	8	arrow	arrow	NOUN
taxlaw-2826	999	9	,	,	PUNCT
taxlaw-2826	999	10	the	the	DET
taxlaw-2826	999	11	data	datum	NOUN
taxlaw-2826	999	12	showed	show	VERB
taxlaw-2826	999	13	no	no	DET
taxlaw-2826	999	14	connection	connection	NOUN
taxlaw-2826	999	15	between	between	ADP
taxlaw-2826	999	16	high	high	ADJ
taxlaw-2826	999	17	thresholds	threshold	NOUN
taxlaw-2826	999	18	for	for	ADP
taxlaw-2826	999	19	free	free	ADJ
taxlaw-2826	999	20	and	and	CCONJ
taxlaw-2826	999	21	discounted	discount	VERB
taxlaw-2826	999	22	care	care	NOUN
taxlaw-2826	999	23	and	and	CCONJ
taxlaw-2826	999	24	the	the	DET
taxlaw-2826	999	25	number	number	NOUN
taxlaw-2826	999	26	of	of	ADP
taxlaw-2826	999	27	poor	poor	ADJ
taxlaw-2826	999	28	or	or	CCONJ
taxlaw-2826	999	29	near	near	ADJ
taxlaw-2826	999	30	-	-	PUNCT
taxlaw-2826	999	31	poor	poor	ADJ
taxlaw-2826	999	32	residents	resident	NOUN
taxlaw-2826	999	33	in	in	ADP
taxlaw-2826	999	34	the	the	DET
taxlaw-2826	999	35	surrounding	surround	VERB
taxlaw-2826	999	36	communities	community	NOUN
taxlaw-2826	999	37	.	.	PUNCT
taxlaw-2826	1000	1	in	in	ADP
taxlaw-2826	1000	2	fact	fact	NOUN
taxlaw-2826	1000	3	,	,	PUNCT
taxlaw-2826	1000	4	poverty	poverty	NOUN
taxlaw-2826	1000	5	rates	rate	NOUN
taxlaw-2826	1000	6	were	be	AUX
taxlaw-2826	1000	7	negatively	negatively	ADV
taxlaw-2826	1000	8	(	(	PUNCT
taxlaw-2826	1000	9	and	and	CCONJ
taxlaw-2826	1000	10	177	177	NUM
taxlaw-2826	1000	11	see	see	VERB
taxlaw-2826	1000	12	generally	generally	ADV
taxlaw-2826	1000	13	melissa	melissa	PROPN
taxlaw-2826	1000	14	b.	b.	PROPN
taxlaw-2826	1000	15	jacoby	jacoby	PROPN
taxlaw-2826	1000	16	&	&	CCONJ
taxlaw-2826	1000	17	elizabeth	elizabeth	PROPN
taxlaw-2826	1000	18	warren	warren	PROPN
taxlaw-2826	1000	19	,	,	PUNCT
taxlaw-2826	1000	20	beyond	beyond	ADP
taxlaw-2826	1000	21	hospital	hospital	NOUN
taxlaw-2826	1000	22	misbehavior	misbehavior	NOUN
taxlaw-2826	1000	23	:	:	PUNCT
taxlaw-2826	1000	24	an	an	DET
taxlaw-2826	1000	25	alternative	alternative	ADJ
taxlaw-2826	1000	26	account	account	NOUN
taxlaw-2826	1000	27	of	of	ADP
taxlaw-2826	1000	28	medical	medical	ADJ
taxlaw-2826	1000	29	-	-	PUNCT
taxlaw-2826	1000	30	related	relate	VERB
taxlaw-2826	1000	31	financial	financial	ADJ
taxlaw-2826	1000	32	distress	distress	NOUN
taxlaw-2826	1000	33	,	,	PUNCT
taxlaw-2826	1000	34	100	100	NUM
taxlaw-2826	1000	35	nw	nw	NOUN
taxlaw-2826	1000	36	.	.	PUNCT
taxlaw-2826	1000	37	u.	u.	PROPN
taxlaw-2826	1000	38	l.	l.	PROPN
taxlaw-2826	1000	39	rev	rev	PROPN
taxlaw-2826	1000	40	.	.	PROPN
taxlaw-2826	1000	41	535	535	NUM
taxlaw-2826	1000	42	(	(	PUNCT
taxlaw-2826	1000	43	2006	2006	NUM
taxlaw-2826	1000	44	)	)	PUNCT
taxlaw-2826	1000	45	;	;	PUNCT
taxlaw-2826	1000	46	melissa	melissa	PROPN
taxlaw-2826	1000	47	b.	b.	PROPN
taxlaw-2826	1000	48	jacoby	jacoby	PROPN
taxlaw-2826	1000	49	et	et	PROPN
taxlaw-2826	1000	50	al	al	PROPN
taxlaw-2826	1000	51	.	.	PROPN
taxlaw-2826	1000	52	,	,	PUNCT
taxlaw-2826	1000	53	rethinking	rethink	VERB
taxlaw-2826	1000	54	the	the	DET
taxlaw-2826	1000	55	debates	debate	NOUN
taxlaw-2826	1000	56	over	over	ADP
taxlaw-2826	1000	57	health	health	NOUN
taxlaw-2826	1000	58	care	care	NOUN
taxlaw-2826	1000	59	financing	financing	NOUN
taxlaw-2826	1000	60	:	:	PUNCT
taxlaw-2826	1000	61	evidence	evidence	NOUN
taxlaw-2826	1000	62	from	from	ADP
taxlaw-2826	1000	63	the	the	DET
taxlaw-2826	1000	64	bankruptcy	bankruptcy	NOUN
taxlaw-2826	1000	65	courts	court	NOUN
taxlaw-2826	1000	66	,	,	PUNCT
taxlaw-2826	1000	67	76	76	NUM
taxlaw-2826	1000	68	n.y.u	n.y.u	NOUN
taxlaw-2826	1000	69	.	.	PUNCT
taxlaw-2826	1001	1	l.	l.	PROPN
taxlaw-2826	1001	2	rev	rev	PROPN
taxlaw-2826	1001	3	.	.	PROPN
taxlaw-2826	1001	4	375	375	NUM
taxlaw-2826	1001	5	(	(	PUNCT
taxlaw-2826	1001	6	2001	2001	NUM
taxlaw-2826	1001	7	)	)	PUNCT
taxlaw-2826	1001	8	.	.	PUNCT
taxlaw-2826	1002	1	76	76	NUM
taxlaw-2826	1002	2	columbia	columbia	PROPN
taxlaw-2826	1002	3	journal	journal	PROPN
taxlaw-2826	1002	4	of	of	ADP
taxlaw-2826	1002	5	tax	tax	NOUN
taxlaw-2826	1002	6	law	law	NOUN
taxlaw-2826	1003	1	[	[	X
taxlaw-2826	1003	2	vol.6:33	vol.6:33	ADV
taxlaw-2826	1003	3	significantly	significantly	ADV
taxlaw-2826	1003	4	)	)	PUNCT
taxlaw-2826	1003	5	associated	associate	VERB
taxlaw-2826	1003	6	with	with	ADP
taxlaw-2826	1003	7	high	high	ADJ
taxlaw-2826	1003	8	free	free	ADJ
taxlaw-2826	1003	9	care	care	NOUN
taxlaw-2826	1003	10	thresholds	threshold	NOUN
taxlaw-2826	1003	11	.	.	PUNCT
taxlaw-2826	1004	1	one	one	NUM
taxlaw-2826	1004	2	reason	reason	NOUN
taxlaw-2826	1004	3	for	for	ADP
taxlaw-2826	1004	4	this	this	PRON
taxlaw-2826	1004	5	may	may	AUX
taxlaw-2826	1004	6	be	be	AUX
taxlaw-2826	1004	7	that	that	SCONJ
taxlaw-2826	1004	8	hospitals	hospital	NOUN
taxlaw-2826	1004	9	in	in	ADP
taxlaw-2826	1004	10	poor	poor	ADJ
taxlaw-2826	1004	11	communities	community	NOUN
taxlaw-2826	1004	12	,	,	PUNCT
taxlaw-2826	1004	13	notwithstanding	notwithstanding	ADP
taxlaw-2826	1004	14	many	many	ADJ
taxlaw-2826	1004	15	patients	patient	NOUN
taxlaw-2826	1004	16	qualifying	qualify	VERB
taxlaw-2826	1004	17	for	for	ADP
taxlaw-2826	1004	18	medicaid	medicaid	PROPN
taxlaw-2826	1004	19	,	,	PUNCT
taxlaw-2826	1004	20	have	have	AUX
taxlaw-2826	1004	21	pressing	press	VERB
taxlaw-2826	1004	22	financial	financial	ADJ
taxlaw-2826	1004	23	needs	need	NOUN
taxlaw-2826	1004	24	that	that	PRON
taxlaw-2826	1004	25	arise	arise	VERB
taxlaw-2826	1004	26	from	from	ADP
taxlaw-2826	1004	27	practicing	practice	VERB
taxlaw-2826	1004	28	in	in	ADP
taxlaw-2826	1004	29	a	a	DET
taxlaw-2826	1004	30	community	community	NOUN
taxlaw-2826	1004	31	with	with	ADP
taxlaw-2826	1004	32	few	few	ADJ
taxlaw-2826	1004	33	resources	resource	NOUN
taxlaw-2826	1004	34	.	.	PUNCT
taxlaw-2826	1005	1	as	as	ADP
taxlaw-2826	1005	2	a	a	DET
taxlaw-2826	1005	3	result	result	NOUN
taxlaw-2826	1005	4	,	,	PUNCT
taxlaw-2826	1005	5	these	these	DET
taxlaw-2826	1005	6	hospitals	hospital	NOUN
taxlaw-2826	1005	7	can	can	AUX
taxlaw-2826	1005	8	not	not	PART
taxlaw-2826	1005	9	afford	afford	VERB
taxlaw-2826	1005	10	to	to	PART
taxlaw-2826	1005	11	provide	provide	VERB
taxlaw-2826	1005	12	free	free	ADJ
taxlaw-2826	1005	13	and	and	CCONJ
taxlaw-2826	1005	14	discounted	discount	VERB
taxlaw-2826	1005	15	care	care	NOUN
taxlaw-2826	1005	16	to	to	ADP
taxlaw-2826	1005	17	patients	patient	NOUN
taxlaw-2826	1005	18	at	at	ADP
taxlaw-2826	1005	19	,	,	PUNCT
taxlaw-2826	1005	20	say	say	INTJ
taxlaw-2826	1005	21	,	,	PUNCT
taxlaw-2826	1005	22	500	500	NUM
taxlaw-2826	1005	23	%	%	NOUN
taxlaw-2826	1005	24	of	of	ADP
taxlaw-2826	1005	25	the	the	DET
taxlaw-2826	1005	26	poverty	poverty	NOUN
taxlaw-2826	1005	27	line	line	NOUN
taxlaw-2826	1005	28	.	.	PUNCT
taxlaw-2826	1006	1	it	it	PRON
taxlaw-2826	1006	2	is	be	AUX
taxlaw-2826	1006	3	also	also	ADV
taxlaw-2826	1006	4	possible	possible	ADJ
taxlaw-2826	1006	5	that	that	SCONJ
taxlaw-2826	1006	6	in	in	ADP
taxlaw-2826	1006	7	high	high	ADJ
taxlaw-2826	1006	8	-	-	PUNCT
taxlaw-2826	1006	9	poverty	poverty	NOUN
taxlaw-2826	1006	10	communities	community	NOUN
taxlaw-2826	1006	11	,	,	PUNCT
taxlaw-2826	1006	12	most	most	ADJ
taxlaw-2826	1006	13	hospital	hospital	NOUN
taxlaw-2826	1006	14	patients	patient	NOUN
taxlaw-2826	1006	15	are	be	AUX
taxlaw-2826	1006	16	close	close	ADJ
taxlaw-2826	1006	17	to	to	ADP
taxlaw-2826	1006	18	the	the	DET
taxlaw-2826	1006	19	poverty	poverty	NOUN
taxlaw-2826	1006	20	line	line	NOUN
taxlaw-2826	1006	21	and	and	CCONJ
taxlaw-2826	1006	22	,	,	PUNCT
taxlaw-2826	1006	23	as	as	ADP
taxlaw-2826	1006	24	a	a	DET
taxlaw-2826	1006	25	result	result	NOUN
taxlaw-2826	1006	26	,	,	PUNCT
taxlaw-2826	1006	27	the	the	DET
taxlaw-2826	1006	28	hospitals	hospital	NOUN
taxlaw-2826	1006	29	see	see	VERB
taxlaw-2826	1006	30	no	no	DET
taxlaw-2826	1006	31	reason	reason	NOUN
taxlaw-2826	1006	32	to	to	PART
taxlaw-2826	1006	33	establish	establish	VERB
taxlaw-2826	1006	34	free	free	ADJ
taxlaw-2826	1006	35	care	care	NOUN
taxlaw-2826	1006	36	policies	policy	NOUN
taxlaw-2826	1006	37	for	for	ADP
taxlaw-2826	1006	38	patients	patient	NOUN
taxlaw-2826	1006	39	at	at	ADP
taxlaw-2826	1006	40	income	income	NOUN
taxlaw-2826	1006	41	levels	level	NOUN
taxlaw-2826	1006	42	they	they	PRON
taxlaw-2826	1006	43	rarely	rarely	ADV
taxlaw-2826	1006	44	encounter	encounter	VERB
taxlaw-2826	1006	45	.	.	PUNCT
taxlaw-2826	1007	1	the	the	DET
taxlaw-2826	1007	2	data	datum	NOUN
taxlaw-2826	1007	3	on	on	ADP
taxlaw-2826	1007	4	free	free	ADJ
taxlaw-2826	1007	5	and	and	CCONJ
taxlaw-2826	1007	6	discounted	discount	VERB
taxlaw-2826	1007	7	care	care	NOUN
taxlaw-2826	1007	8	policies	policy	NOUN
taxlaw-2826	1007	9	lead	lead	VERB
taxlaw-2826	1007	10	into	into	ADP
taxlaw-2826	1007	11	another	another	DET
taxlaw-2826	1007	12	set	set	NOUN
taxlaw-2826	1007	13	of	of	ADP
taxlaw-2826	1007	14	this	this	DET
taxlaw-2826	1007	15	article	article	NOUN
taxlaw-2826	1007	16	’s	’s	PART
taxlaw-2826	1007	17	findings	finding	NOUN
taxlaw-2826	1007	18	:	:	PUNCT
taxlaw-2826	1007	19	those	those	PRON
taxlaw-2826	1007	20	concerning	concern	VERB
taxlaw-2826	1007	21	hospital	hospital	NOUN
taxlaw-2826	1007	22	policies	policy	NOUN
taxlaw-2826	1007	23	.	.	PUNCT
taxlaw-2826	1008	1	the	the	DET
taxlaw-2826	1008	2	article	article	NOUN
taxlaw-2826	1008	3	identified	identify	VERB
taxlaw-2826	1008	4	several	several	ADJ
taxlaw-2826	1008	5	instances	instance	NOUN
taxlaw-2826	1008	6	of	of	ADP
taxlaw-2826	1008	7	association	association	NOUN
taxlaw-2826	1008	8	between	between	ADP
taxlaw-2826	1008	9	hospital	hospital	NOUN
taxlaw-2826	1008	10	and	and	CCONJ
taxlaw-2826	1008	11	community	community	NOUN
taxlaw-2826	1008	12	characteristics	characteristic	NOUN
taxlaw-2826	1008	13	,	,	PUNCT
taxlaw-2826	1008	14	on	on	ADP
taxlaw-2826	1008	15	the	the	DET
taxlaw-2826	1008	16	one	one	NUM
taxlaw-2826	1008	17	hand	hand	NOUN
taxlaw-2826	1008	18	,	,	PUNCT
taxlaw-2826	1008	19	and	and	CCONJ
taxlaw-2826	1008	20	high	high	ADJ
taxlaw-2826	1008	21	thresholds	threshold	NOUN
taxlaw-2826	1008	22	for	for	ADP
taxlaw-2826	1008	23	free	free	ADJ
taxlaw-2826	1008	24	and	and	CCONJ
taxlaw-2826	1008	25	discounted	discounted	ADJ
taxlaw-2826	1008	26	care	care	NOUN
taxlaw-2826	1008	27	,	,	PUNCT
taxlaw-2826	1008	28	on	on	ADP
taxlaw-2826	1008	29	the	the	DET
taxlaw-2826	1008	30	other	other	ADJ
taxlaw-2826	1008	31	hand	hand	NOUN
taxlaw-2826	1008	32	.	.	PUNCT
taxlaw-2826	1009	1	certain	certain	ADJ
taxlaw-2826	1009	2	statelaw	statelaw	NOUN
taxlaw-2826	1009	3	variables	variable	NOUN
taxlaw-2826	1009	4	,	,	PUNCT
taxlaw-2826	1009	5	notably	notably	ADV
taxlaw-2826	1009	6	an	an	DET
taxlaw-2826	1009	7	unconditional	unconditional	ADJ
taxlaw-2826	1009	8	community	community	NOUN
taxlaw-2826	1009	9	benefit	benefit	NOUN
taxlaw-2826	1009	10	requirement	requirement	NOUN
taxlaw-2826	1009	11	and	and	CCONJ
taxlaw-2826	1009	12	a	a	DET
taxlaw-2826	1009	13	state	state	NOUN
taxlaw-2826	1009	14	-	-	PUNCT
taxlaw-2826	1009	15	level	level	NOUN
taxlaw-2826	1009	16	mandatory	mandatory	ADJ
taxlaw-2826	1009	17	minimum	minimum	ADJ
taxlaw-2826	1009	18	level	level	NOUN
taxlaw-2826	1009	19	of	of	ADP
taxlaw-2826	1009	20	community	community	NOUN
taxlaw-2826	1009	21	benefit	benefit	NOUN
taxlaw-2826	1009	22	,	,	PUNCT
taxlaw-2826	1009	23	are	be	AUX
taxlaw-2826	1009	24	associated	associate	VERB
taxlaw-2826	1009	25	with	with	ADP
taxlaw-2826	1009	26	higher	high	ADJ
taxlaw-2826	1009	27	thresholds	threshold	NOUN
taxlaw-2826	1009	28	.	.	PUNCT
taxlaw-2826	1010	1	by	by	ADP
taxlaw-2826	1010	2	itself	itself	PRON
taxlaw-2826	1010	3	,	,	PUNCT
taxlaw-2826	1010	4	this	this	DET
taxlaw-2826	1010	5	finding	finding	NOUN
taxlaw-2826	1010	6	is	be	AUX
taxlaw-2826	1010	7	not	not	PART
taxlaw-2826	1010	8	surprising	surprising	ADJ
taxlaw-2826	1010	9	.	.	PUNCT
taxlaw-2826	1011	1	hospitals	hospital	NOUN
taxlaw-2826	1011	2	in	in	ADP
taxlaw-2826	1011	3	states	state	NOUN
taxlaw-2826	1011	4	that	that	PRON
taxlaw-2826	1011	5	regulate	regulate	VERB
taxlaw-2826	1011	6	community	community	NOUN
taxlaw-2826	1011	7	benefit	benefit	NOUN
taxlaw-2826	1011	8	may	may	AUX
taxlaw-2826	1011	9	have	have	AUX
taxlaw-2826	1011	10	needed	need	VERB
taxlaw-2826	1011	11	to	to	PART
taxlaw-2826	1011	12	establish	establish	VERB
taxlaw-2826	1011	13	particularly	particularly	ADV
taxlaw-2826	1011	14	generous	generous	ADJ
taxlaw-2826	1011	15	free	free	ADJ
taxlaw-2826	1011	16	and	and	CCONJ
taxlaw-2826	1011	17	discounted	discount	VERB
taxlaw-2826	1011	18	care	care	NOUN
taxlaw-2826	1011	19	policies	policy	NOUN
taxlaw-2826	1011	20	either	either	CCONJ
taxlaw-2826	1011	21	to	to	PART
taxlaw-2826	1011	22	meet	meet	VERB
taxlaw-2826	1011	23	“	"	PUNCT
taxlaw-2826	1011	24	industry	industry	NOUN
taxlaw-2826	1011	25	norms	norm	NOUN
taxlaw-2826	1011	26	”	"	PUNCT
taxlaw-2826	1011	27	within	within	ADP
taxlaw-2826	1011	28	the	the	DET
taxlaw-2826	1011	29	state	state	NOUN
taxlaw-2826	1011	30	or	or	CCONJ
taxlaw-2826	1011	31	to	to	PART
taxlaw-2826	1011	32	comply	comply	VERB
taxlaw-2826	1011	33	with	with	ADP
taxlaw-2826	1011	34	an	an	DET
taxlaw-2826	1011	35	actual	actual	ADJ
taxlaw-2826	1011	36	mandatory	mandatory	ADJ
taxlaw-2826	1011	37	minimum	minimum	NOUN
taxlaw-2826	1011	38	amount	amount	NOUN
taxlaw-2826	1011	39	.	.	PUNCT
taxlaw-2826	1012	1	these	these	DET
taxlaw-2826	1012	2	findings	finding	NOUN
taxlaw-2826	1012	3	may	may	AUX
taxlaw-2826	1012	4	make	make	VERB
taxlaw-2826	1012	5	particular	particular	ADJ
taxlaw-2826	1012	6	sense	sense	NOUN
taxlaw-2826	1012	7	in	in	ADP
taxlaw-2826	1012	8	light	light	NOUN
taxlaw-2826	1012	9	of	of	ADP
taxlaw-2826	1012	10	the	the	DET
taxlaw-2826	1012	11	fact	fact	NOUN
taxlaw-2826	1012	12	that	that	SCONJ
taxlaw-2826	1012	13	public	public	ADJ
taxlaw-2826	1012	14	and	and	CCONJ
taxlaw-2826	1012	15	private	private	ADJ
taxlaw-2826	1012	16	insurance	insurance	NOUN
taxlaw-2826	1012	17	rates	rate	NOUN
taxlaw-2826	1012	18	are	be	AUX
taxlaw-2826	1012	19	also	also	ADV
taxlaw-2826	1012	20	associated	associate	VERB
taxlaw-2826	1012	21	with	with	ADP
taxlaw-2826	1012	22	higher	high	ADJ
taxlaw-2826	1012	23	thresholds	threshold	NOUN
taxlaw-2826	1012	24	for	for	ADP
taxlaw-2826	1012	25	free	free	ADJ
taxlaw-2826	1012	26	care	care	NOUN
taxlaw-2826	1012	27	.	.	PUNCT
taxlaw-2826	1013	1	if	if	SCONJ
taxlaw-2826	1013	2	a	a	DET
taxlaw-2826	1013	3	hospital	hospital	NOUN
taxlaw-2826	1013	4	’s	’s	PART
taxlaw-2826	1013	5	patients	patient	NOUN
taxlaw-2826	1013	6	are	be	AUX
taxlaw-2826	1013	7	mostly	mostly	ADV
taxlaw-2826	1013	8	insured	insure	VERB
taxlaw-2826	1013	9	,	,	PUNCT
taxlaw-2826	1013	10	then	then	ADV
taxlaw-2826	1013	11	to	to	PART
taxlaw-2826	1013	12	meet	meet	VERB
taxlaw-2826	1013	13	a	a	DET
taxlaw-2826	1013	14	mandatory	mandatory	ADJ
taxlaw-2826	1013	15	minimum	minimum	NOUN
taxlaw-2826	1013	16	threshold	threshold	NOUN
taxlaw-2826	1013	17	the	the	DET
taxlaw-2826	1013	18	hospital	hospital	NOUN
taxlaw-2826	1013	19	may	may	AUX
taxlaw-2826	1013	20	have	have	VERB
taxlaw-2826	1013	21	to	to	PART
taxlaw-2826	1013	22	increase	increase	VERB
taxlaw-2826	1013	23	the	the	DET
taxlaw-2826	1013	24	pool	pool	NOUN
taxlaw-2826	1013	25	of	of	ADP
taxlaw-2826	1013	26	patients	patient	NOUN
taxlaw-2826	1013	27	eligible	eligible	ADJ
taxlaw-2826	1013	28	for	for	ADP
taxlaw-2826	1013	29	free	free	ADJ
taxlaw-2826	1013	30	care	care	NOUN
taxlaw-2826	1013	31	.	.	PUNCT
taxlaw-2826	1014	1	larger	large	ADJ
taxlaw-2826	1014	2	hospitals	hospital	NOUN
taxlaw-2826	1014	3	in	in	ADP
taxlaw-2826	1014	4	more	more	ADV
taxlaw-2826	1014	5	urban	urban	ADJ
taxlaw-2826	1014	6	and	and	CCONJ
taxlaw-2826	1014	7	in	in	ADP
taxlaw-2826	1014	8	more	more	ADV
taxlaw-2826	1014	9	diverse	diverse	ADJ
taxlaw-2826	1014	10	communities	community	NOUN
taxlaw-2826	1014	11	are	be	AUX
taxlaw-2826	1014	12	also	also	ADV
taxlaw-2826	1014	13	more	more	ADV
taxlaw-2826	1014	14	likely	likely	ADJ
taxlaw-2826	1014	15	to	to	PART
taxlaw-2826	1014	16	have	have	VERB
taxlaw-2826	1014	17	higher	high	ADJ
taxlaw-2826	1014	18	thresholds	threshold	NOUN
taxlaw-2826	1014	19	for	for	ADP
taxlaw-2826	1014	20	free	free	ADJ
taxlaw-2826	1014	21	and	and	CCONJ
taxlaw-2826	1014	22	discounted	discounted	ADJ
taxlaw-2826	1014	23	care	care	NOUN
taxlaw-2826	1014	24	—	—	PUNCT
taxlaw-2826	1014	25	a	a	DET
taxlaw-2826	1014	26	pattern	pattern	NOUN
taxlaw-2826	1014	27	that	that	PRON
taxlaw-2826	1014	28	fits	fit	VERB
taxlaw-2826	1014	29	with	with	ADP
taxlaw-2826	1014	30	the	the	DET
taxlaw-2826	1014	31	view	view	NOUN
taxlaw-2826	1014	32	(	(	PUNCT
taxlaw-2826	1014	33	cited	cite	VERB
taxlaw-2826	1014	34	earlier	early	ADV
taxlaw-2826	1014	35	)	)	PUNCT
taxlaw-2826	1014	36	about	about	ADP
taxlaw-2826	1014	37	small	small	ADJ
taxlaw-2826	1014	38	rural	rural	ADJ
taxlaw-2826	1014	39	hospitals	hospital	NOUN
taxlaw-2826	1014	40	.	.	PUNCT
taxlaw-2826	1015	1	some	some	DET
taxlaw-2826	1015	2	hospitals	hospital	NOUN
taxlaw-2826	1015	3	may	may	AUX
taxlaw-2826	1015	4	believe	believe	VERB
taxlaw-2826	1015	5	they	they	PRON
taxlaw-2826	1015	6	are	be	AUX
taxlaw-2826	1015	7	serving	serve	VERB
taxlaw-2826	1015	8	their	their	PRON
taxlaw-2826	1015	9	communities	community	NOUN
taxlaw-2826	1015	10	best	well	ADV
taxlaw-2826	1015	11	by	by	ADP
taxlaw-2826	1015	12	simply	simply	ADV
taxlaw-2826	1015	13	providing	provide	VERB
taxlaw-2826	1015	14	access	access	NOUN
taxlaw-2826	1015	15	to	to	ADP
taxlaw-2826	1015	16	health	health	NOUN
taxlaw-2826	1015	17	care	care	NOUN
taxlaw-2826	1015	18	to	to	ADP
taxlaw-2826	1015	19	an	an	DET
taxlaw-2826	1015	20	area	area	NOUN
taxlaw-2826	1015	21	that	that	PRON
taxlaw-2826	1015	22	would	would	AUX
taxlaw-2826	1015	23	not	not	PART
taxlaw-2826	1015	24	otherwise	otherwise	ADV
taxlaw-2826	1015	25	have	have	VERB
taxlaw-2826	1015	26	it	it	PRON
taxlaw-2826	1015	27	.	.	PUNCT
taxlaw-2826	1016	1	these	these	DET
taxlaw-2826	1016	2	hospitals	hospital	NOUN
taxlaw-2826	1016	3	may	may	AUX
taxlaw-2826	1016	4	not	not	PART
taxlaw-2826	1016	5	view	view	VERB
taxlaw-2826	1016	6	providing	provide	VERB
taxlaw-2826	1016	7	free	free	ADJ
taxlaw-2826	1016	8	or	or	CCONJ
taxlaw-2826	1016	9	discounted	discount	VERB
taxlaw-2826	1016	10	care	care	NOUN
taxlaw-2826	1016	11	as	as	ADP
taxlaw-2826	1016	12	an	an	DET
taxlaw-2826	1016	13	important	important	ADJ
taxlaw-2826	1016	14	part	part	NOUN
taxlaw-2826	1016	15	of	of	ADP
taxlaw-2826	1016	16	their	their	PRON
taxlaw-2826	1016	17	mission	mission	NOUN
taxlaw-2826	1016	18	.	.	PUNCT
taxlaw-2826	1017	1	the	the	DET
taxlaw-2826	1017	2	data	datum	NOUN
taxlaw-2826	1017	3	presented	present	VERB
taxlaw-2826	1017	4	here	here	ADV
taxlaw-2826	1017	5	on	on	ADP
taxlaw-2826	1017	6	hospital	hospital	NOUN
taxlaw-2826	1017	7	policies	policy	NOUN
taxlaw-2826	1017	8	further	far	ADV
taxlaw-2826	1017	9	show	show	VERB
taxlaw-2826	1017	10	that	that	SCONJ
taxlaw-2826	1017	11	hospitals	hospital	NOUN
taxlaw-2826	1017	12	in	in	ADP
taxlaw-2826	1017	13	all	all	DET
taxlaw-2826	1017	14	types	type	NOUN
taxlaw-2826	1017	15	of	of	ADP
taxlaw-2826	1017	16	communities	community	NOUN
taxlaw-2826	1017	17	are	be	AUX
taxlaw-2826	1017	18	adopting	adopt	VERB
taxlaw-2826	1017	19	the	the	DET
taxlaw-2826	1017	20	practices	practice	NOUN
taxlaw-2826	1017	21	that	that	PRON
taxlaw-2826	1017	22	congress	congress	PROPN
taxlaw-2826	1017	23	,	,	PUNCT
taxlaw-2826	1017	24	the	the	DET
taxlaw-2826	1017	25	irs	irs	PROPN
taxlaw-2826	1017	26	,	,	PUNCT
taxlaw-2826	1017	27	and	and	CCONJ
taxlaw-2826	1017	28	the	the	DET
taxlaw-2826	1017	29	treasury	treasury	PROPN
taxlaw-2826	1017	30	department	department	PROPN
taxlaw-2826	1017	31	have	have	AUX
taxlaw-2826	1017	32	requested	request	VERB
taxlaw-2826	1017	33	in	in	ADP
taxlaw-2826	1017	34	terms	term	NOUN
taxlaw-2826	1017	35	of	of	ADP
taxlaw-2826	1017	36	billing	billing	NOUN
taxlaw-2826	1017	37	and	and	CCONJ
taxlaw-2826	1017	38	financial	financial	ADJ
taxlaw-2826	1017	39	aid	aid	NOUN
taxlaw-2826	1017	40	.	.	PUNCT
taxlaw-2826	1018	1	sections	section	NOUN
taxlaw-2826	1018	2	501(r)(4)-(6	501(r)(4)-(6	NUM
taxlaw-2826	1018	3	)	)	PUNCT
taxlaw-2826	1018	4	of	of	ADP
taxlaw-2826	1018	5	the	the	DET
taxlaw-2826	1018	6	internal	internal	ADJ
taxlaw-2826	1018	7	revenue	revenue	NOUN
taxlaw-2826	1018	8	code	code	NOUN
taxlaw-2826	1018	9	,	,	PUNCT
taxlaw-2826	1018	10	the	the	DET
taxlaw-2826	1018	11	statutory	statutory	ADJ
taxlaw-2826	1018	12	provisions	provision	NOUN
taxlaw-2826	1018	13	that	that	PRON
taxlaw-2826	1018	14	govern	govern	VERB
taxlaw-2826	1018	15	financial	financial	ADJ
taxlaw-2826	1018	16	policies	policy	NOUN
taxlaw-2826	1018	17	,	,	PUNCT
taxlaw-2826	1018	18	do	do	AUX
taxlaw-2826	1018	19	not	not	PART
taxlaw-2826	1018	20	go	go	VERB
taxlaw-2826	1018	21	into	into	ADP
taxlaw-2826	1018	22	effect	effect	NOUN
taxlaw-2826	1018	23	until	until	ADP
taxlaw-2826	1018	24	the	the	DET
taxlaw-2826	1018	25	taxable	taxable	ADJ
taxlaw-2826	1018	26	year	year	NOUN
taxlaw-2826	1018	27	beginning	begin	VERB
taxlaw-2826	1018	28	on	on	ADP
taxlaw-2826	1018	29	or	or	CCONJ
taxlaw-2826	1018	30	after	after	ADP
taxlaw-2826	1018	31	the	the	DET
taxlaw-2826	1018	32	date	date	NOUN
taxlaw-2826	1018	33	when	when	SCONJ
taxlaw-2826	1018	34	the	the	DET
taxlaw-2826	1018	35	irs	irs	PROPN
taxlaw-2826	1018	36	and	and	CCONJ
taxlaw-2826	1018	37	treasury	treasury	PROPN
taxlaw-2826	1018	38	publish	publish	VERB
taxlaw-2826	1018	39	their	their	PRON
taxlaw-2826	1018	40	proposed	propose	VERB
taxlaw-2826	1018	41	regulations	regulation	NOUN
taxlaw-2826	1018	42	as	as	ADP
taxlaw-2826	1018	43	final	final	ADJ
taxlaw-2826	1018	44	or	or	CCONJ
taxlaw-2826	1018	45	temporary	temporary	ADJ
taxlaw-2826	1018	46	regulations	regulation	NOUN
taxlaw-2826	1018	47	.	.	PUNCT
taxlaw-2826	1019	1	178	178	NUM
taxlaw-2826	1019	2	the	the	DET
taxlaw-2826	1019	3	proposed	propose	VERB
taxlaw-2826	1019	4	regulations	regulation	NOUN
taxlaw-2826	1019	5	do	do	AUX
taxlaw-2826	1019	6	specify	specify	VERB
taxlaw-2826	1019	7	that	that	SCONJ
taxlaw-2826	1019	8	taxpayers	taxpayer	NOUN
taxlaw-2826	1019	9	may	may	AUX
taxlaw-2826	1019	10	rely	rely	VERB
taxlaw-2826	1019	11	on	on	ADP
taxlaw-2826	1019	12	them	they	PRON
taxlaw-2826	1019	13	until	until	SCONJ
taxlaw-2826	1019	14	final	final	ADJ
taxlaw-2826	1019	15	or	or	CCONJ
taxlaw-2826	1019	16	temporary	temporary	ADJ
taxlaw-2826	1019	17	regulations	regulation	NOUN
taxlaw-2826	1019	18	are	be	AUX
taxlaw-2826	1019	19	issued	issue	VERB
taxlaw-2826	1019	20	,	,	PUNCT
taxlaw-2826	1019	21	179	179	NUM
taxlaw-2826	1019	22	but	but	CCONJ
taxlaw-2826	1019	23	the	the	DET
taxlaw-2826	1019	24	proposed	propose	VERB
taxlaw-2826	1019	25	regulations	regulation	NOUN
taxlaw-2826	1019	26	do	do	AUX
taxlaw-2826	1019	27	not	not	PART
taxlaw-2826	1019	28	carry	carry	VERB
taxlaw-2826	1019	29	legal	legal	ADJ
taxlaw-2826	1019	30	authority	authority	NOUN
taxlaw-2826	1019	31	.	.	PUNCT
taxlaw-2826	1020	1	180	180	NUM
taxlaw-2826	1020	2	as	as	ADP
taxlaw-2826	1020	3	a	a	DET
taxlaw-2826	1020	4	result	result	NOUN
taxlaw-2826	1020	5	,	,	PUNCT
taxlaw-2826	1020	6	tax	tax	NOUN
taxlaw-2826	1020	7	-	-	PUNCT
taxlaw-2826	1020	8	exempt	exempt	ADJ
taxlaw-2826	1020	9	hospitals	hospital	NOUN
taxlaw-2826	1020	10	are	be	AUX
taxlaw-2826	1020	11	not	not	PART
taxlaw-2826	1020	12	currently	currently	ADV
taxlaw-2826	1020	13	required	require	VERB
taxlaw-2826	1020	14	to	to	PART
taxlaw-2826	1020	15	have	have	VERB
taxlaw-2826	1020	16	policies	policy	NOUN
taxlaw-2826	1020	17	such	such	ADJ
taxlaw-2826	1020	18	as	as	ADP
taxlaw-2826	1020	19	a	a	DET
taxlaw-2826	1020	20	written	write	VERB
taxlaw-2826	1020	21	financial	financial	ADJ
taxlaw-2826	1020	22	aid	aid	NOUN
taxlaw-2826	1020	23	policy	policy	NOUN
taxlaw-2826	1020	24	or	or	CCONJ
taxlaw-2826	1020	25	a	a	DET
taxlaw-2826	1020	26	nondiscriminatory	nondiscriminatory	ADJ
taxlaw-2826	1020	27	emergency	emergency	NOUN
taxlaw-2826	1020	28	care	care	NOUN
taxlaw-2826	1020	29	policy	policy	NOUN
taxlaw-2826	1020	30	.	.	PUNCT
taxlaw-2826	1021	1	nonetheless	nonetheless	ADV
taxlaw-2826	1021	2	,	,	PUNCT
taxlaw-2826	1021	3	most	most	ADJ
taxlaw-2826	1021	4	hospitals	hospital	NOUN
taxlaw-2826	1021	5	across	across	ADP
taxlaw-2826	1021	6	all	all	DET
taxlaw-2826	1021	7	community	community	NOUN
taxlaw-2826	1021	8	types	type	NOUN
taxlaw-2826	1021	9	are	be	AUX
taxlaw-2826	1021	10	already	already	ADV
taxlaw-2826	1021	11	adopting	adopt	VERB
taxlaw-2826	1021	12	the	the	DET
taxlaw-2826	1021	13	policies	policy	NOUN
taxlaw-2826	1021	14	that	that	PRON
taxlaw-2826	1021	15	the	the	DET
taxlaw-2826	1021	16	schedule	schedule	NOUN
taxlaw-2826	1021	17	h	h	NOUN
taxlaw-2826	1021	18	asks	ask	VERB
taxlaw-2826	1021	19	about	about	ADP
taxlaw-2826	1021	20	,	,	PUNCT
taxlaw-2826	1021	21	and	and	CCONJ
taxlaw-2826	1021	22	most	most	ADJ
taxlaw-2826	1021	23	of	of	ADP
taxlaw-2826	1021	24	which	which	PRON
taxlaw-2826	1021	25	sec	sec	PROPN
taxlaw-2826	1021	26	.	.	PROPN
taxlaw-2826	1021	27	501(r	501(r	NOUN
taxlaw-2826	1021	28	)	)	PUNCT
taxlaw-2826	1021	29	and	and	CCONJ
taxlaw-2826	1021	30	its	its	PRON
taxlaw-2826	1021	31	regulations	regulation	NOUN
taxlaw-2826	1021	32	will	will	AUX
taxlaw-2826	1021	33	eventually	eventually	ADV
taxlaw-2826	1021	34	mandate	mandate	VERB
taxlaw-2826	1021	35	.	.	PUNCT
taxlaw-2826	1022	1	with	with	ADP
taxlaw-2826	1022	2	this	this	DET
taxlaw-2826	1022	3	mandate	mandate	NOUN
taxlaw-2826	1022	4	looming	looming	NOUN
taxlaw-2826	1022	5	,	,	PUNCT
taxlaw-2826	1022	6	hospitals	hospital	NOUN
taxlaw-2826	1022	7	may	may	AUX
taxlaw-2826	1022	8	have	have	AUX
taxlaw-2826	1022	9	decided	decide	VERB
taxlaw-2826	1022	10	to	to	PART
taxlaw-2826	1022	11	get	get	VERB
taxlaw-2826	1022	12	an	an	DET
taxlaw-2826	1022	13	early	early	ADJ
taxlaw-2826	1022	14	start	start	NOUN
taxlaw-2826	1022	15	for	for	ADP
taxlaw-2826	1022	16	fear	fear	NOUN
taxlaw-2826	1022	17	that	that	SCONJ
taxlaw-2826	1022	18	saying	say	VERB
taxlaw-2826	1022	19	“	"	PUNCT
taxlaw-2826	1022	20	no	no	INTJ
taxlaw-2826	1022	21	”	"	PUNCT
taxlaw-2826	1022	22	now	now	ADV
taxlaw-2826	1022	23	to	to	ADP
taxlaw-2826	1022	24	one	one	NUM
taxlaw-2826	1022	25	or	or	CCONJ
taxlaw-2826	1022	26	more	more	ADJ
taxlaw-2826	1022	27	of	of	ADP
taxlaw-2826	1022	28	the	the	DET
taxlaw-2826	1022	29	irs	irs	PROPN
taxlaw-2826	1022	30	’s	’s	PART
taxlaw-2826	1022	31	policy	policy	NOUN
taxlaw-2826	1022	32	questions	question	NOUN
taxlaw-2826	1022	33	may	may	AUX
taxlaw-2826	1022	34	serve	serve	VERB
taxlaw-2826	1022	35	as	as	ADP
taxlaw-2826	1022	36	an	an	DET
taxlaw-2826	1022	37	audit	audit	NOUN
taxlaw-2826	1022	38	flag	flag	NOUN
taxlaw-2826	1022	39	for	for	ADP
taxlaw-2826	1022	40	the	the	DET
taxlaw-2826	1022	41	irs	irs	PROPN
taxlaw-2826	1022	42	or	or	CCONJ
taxlaw-2826	1022	43	may	may	AUX
taxlaw-2826	1022	44	send	send	VERB
taxlaw-2826	1022	45	troublesome	troublesome	ADJ
taxlaw-2826	1022	46	signals	signal	NOUN
taxlaw-2826	1022	47	to	to	ADP
taxlaw-2826	1022	48	stakeholders	stakeholder	NOUN
taxlaw-2826	1022	49	.	.	PUNCT
taxlaw-2826	1023	1	or	or	CCONJ
taxlaw-2826	1023	2	hospitals	hospital	NOUN
taxlaw-2826	1023	3	may	may	AUX
taxlaw-2826	1023	4	simply	simply	ADV
taxlaw-2826	1023	5	be	be	AUX
taxlaw-2826	1023	6	178	178	NUM
taxlaw-2826	1023	7	additional	additional	ADJ
taxlaw-2826	1023	8	requirements	requirement	NOUN
taxlaw-2826	1023	9	for	for	ADP
taxlaw-2826	1023	10	charitable	charitable	ADJ
taxlaw-2826	1023	11	hospitals	hospital	NOUN
taxlaw-2826	1023	12	,	,	PUNCT
taxlaw-2826	1023	13	77	77	NUM
taxlaw-2826	1023	14	fed	fed	PROPN
taxlaw-2826	1023	15	.	.	PUNCT
taxlaw-2826	1024	1	reg	reg	PROPN
taxlaw-2826	1024	2	.	.	PUNCT
taxlaw-2826	1025	1	38148	38148	NUM
taxlaw-2826	1025	2	,	,	PUNCT
taxlaw-2826	1025	3	38159	38159	NUM
taxlaw-2826	1025	4	(	(	PUNCT
taxlaw-2826	1025	5	proposed	propose	VERB
taxlaw-2826	1025	6	june	june	PROPN
taxlaw-2826	1025	7	26	26	NUM
taxlaw-2826	1025	8	,	,	PUNCT
taxlaw-2826	1025	9	2012	2012	NUM
taxlaw-2826	1025	10	)	)	PUNCT
taxlaw-2826	1026	1	(	(	PUNCT
taxlaw-2826	1026	2	to	to	PART
taxlaw-2826	1026	3	be	be	AUX
taxlaw-2826	1026	4	codified	codify	VERB
taxlaw-2826	1026	5	at	at	ADP
taxlaw-2826	1026	6	26	26	NUM
taxlaw-2826	1026	7	c.f.r	c.f.r	NOUN
taxlaw-2826	1026	8	.	.	PUNCT
taxlaw-2826	1027	1	pt	pt	PROPN
taxlaw-2826	1027	2	.	.	PROPN
taxlaw-2826	1027	3	1	1	NUM
taxlaw-2826	1027	4	)	)	PUNCT
taxlaw-2826	1027	5	.	.	PUNCT
taxlaw-2826	1028	1	179	179	NUM
taxlaw-2826	1029	1	i	i	PRON
taxlaw-2826	1029	2	d.	d.	PROPN
taxlaw-2826	1029	3	180	180	NUM
taxlaw-2826	1029	4	for	for	ADP
taxlaw-2826	1029	5	a	a	DET
taxlaw-2826	1029	6	discussion	discussion	NOUN
taxlaw-2826	1029	7	of	of	ADP
taxlaw-2826	1029	8	this	this	DET
taxlaw-2826	1029	9	issue	issue	NOUN
taxlaw-2826	1029	10	,	,	PUNCT
taxlaw-2826	1029	11	see	see	VERB
taxlaw-2826	1029	12	kristin	kristin	PROPN
taxlaw-2826	1029	13	e.	e.	PROPN
taxlaw-2826	1029	14	hickman	hickman	PROPN
taxlaw-2826	1029	15	,	,	PUNCT
taxlaw-2826	1029	16	coloring	color	VERB
taxlaw-2826	1029	17	outside	outside	ADP
taxlaw-2826	1029	18	the	the	DET
taxlaw-2826	1029	19	lines	line	NOUN
taxlaw-2826	1029	20	:	:	PUNCT
taxlaw-2826	1029	21	examining	examine	VERB
taxlaw-2826	1029	22	treasury	treasury	NOUN
taxlaw-2826	1029	23	's	's	PART
taxlaw-2826	1029	24	(	(	PUNCT
taxlaw-2826	1029	25	lack	lack	NOUN
taxlaw-2826	1029	26	of	of	ADP
taxlaw-2826	1029	27	)	)	PUNCT
taxlaw-2826	1029	28	compliance	compliance	NOUN
taxlaw-2826	1029	29	with	with	ADP
taxlaw-2826	1029	30	administrative	administrative	ADJ
taxlaw-2826	1029	31	procedure	procedure	NOUN
taxlaw-2826	1029	32	act	act	NOUN
taxlaw-2826	1029	33	rulemaking	rulemaking	NOUN
taxlaw-2826	1029	34	requirements	requirement	NOUN
taxlaw-2826	1029	35	,	,	PUNCT
taxlaw-2826	1029	36	82	82	NUM
taxlaw-2826	1029	37	notre	notre	PROPN
taxlaw-2826	1029	38	dame	dame	PROPN
taxlaw-2826	1029	39	l.	l.	PROPN
taxlaw-2826	1029	40	rev	rev	PROPN
taxlaw-2826	1029	41	.	.	PROPN
taxlaw-2826	1029	42	1727	1727	NUM
taxlaw-2826	1029	43	,	,	PUNCT
taxlaw-2826	1029	44	1734	1734	NUM
taxlaw-2826	1029	45	(	(	PUNCT
taxlaw-2826	1029	46	2007	2007	NUM
taxlaw-2826	1029	47	)	)	PUNCT
taxlaw-2826	1029	48	.	.	PUNCT
taxlaw-2826	1030	1	2014	2014	NUM
taxlaw-2826	1030	2	]	]	PUNCT
taxlaw-2826	1030	3	tax	tax	NOUN
taxlaw-2826	1030	4	-	-	PUNCT
taxlaw-2826	1030	5	exempt	exempt	ADJ
taxlaw-2826	1030	6	hospitals	hospital	NOUN
taxlaw-2826	1030	7	and	and	CCONJ
taxlaw-2826	1030	8	their	their	PRON
taxlaw-2826	1030	9	communities	community	NOUN
taxlaw-2826	1030	10	77	77	NUM
taxlaw-2826	1030	11	preparing	prepare	VERB
taxlaw-2826	1030	12	for	for	ADP
taxlaw-2826	1030	13	the	the	DET
taxlaw-2826	1030	14	date	date	NOUN
taxlaw-2826	1030	15	in	in	ADP
taxlaw-2826	1030	16	the	the	DET
taxlaw-2826	1030	17	near	near	ADJ
taxlaw-2826	1030	18	future	future	NOUN
taxlaw-2826	1030	19	when	when	SCONJ
taxlaw-2826	1030	20	the	the	DET
taxlaw-2826	1030	21	irs	irs	PROPN
taxlaw-2826	1030	22	and	and	CCONJ
taxlaw-2826	1030	23	the	the	DET
taxlaw-2826	1030	24	treasury	treasury	PROPN
taxlaw-2826	1030	25	department	department	PROPN
taxlaw-2826	1030	26	do	do	AUX
taxlaw-2826	1030	27	issue	issue	VERB
taxlaw-2826	1030	28	the	the	DET
taxlaw-2826	1030	29	final	final	ADJ
taxlaw-2826	1030	30	regulations	regulation	NOUN
taxlaw-2826	1030	31	.	.	PUNCT
taxlaw-2826	1031	1	probably	probably	ADV
taxlaw-2826	1031	2	hospitals	hospital	NOUN
taxlaw-2826	1031	3	are	be	AUX
taxlaw-2826	1031	4	doing	do	VERB
taxlaw-2826	1031	5	a	a	DET
taxlaw-2826	1031	6	bit	bit	NOUN
taxlaw-2826	1031	7	of	of	ADP
taxlaw-2826	1031	8	both	both	PRON
taxlaw-2826	1031	9	.	.	PUNCT
taxlaw-2826	1032	1	additionally	additionally	ADV
taxlaw-2826	1032	2	,	,	PUNCT
taxlaw-2826	1032	3	many	many	ADJ
taxlaw-2826	1032	4	hospitals	hospital	NOUN
taxlaw-2826	1032	5	may	may	AUX
taxlaw-2826	1032	6	have	have	AUX
taxlaw-2826	1032	7	had	have	VERB
taxlaw-2826	1032	8	some	some	PRON
taxlaw-2826	1032	9	of	of	ADP
taxlaw-2826	1032	10	these	these	DET
taxlaw-2826	1032	11	policies	policy	NOUN
taxlaw-2826	1032	12	in	in	ADP
taxlaw-2826	1032	13	place	place	NOUN
taxlaw-2826	1032	14	long	long	ADV
taxlaw-2826	1032	15	before	before	SCONJ
taxlaw-2826	1032	16	schedule	schedule	NOUN
taxlaw-2826	1032	17	h	h	NOUN
taxlaw-2826	1032	18	began	begin	VERB
taxlaw-2826	1032	19	asking	ask	VERB
taxlaw-2826	1032	20	about	about	ADP
taxlaw-2826	1032	21	them	they	PRON
taxlaw-2826	1032	22	.	.	PUNCT
taxlaw-2826	1033	1	regardless	regardless	ADV
taxlaw-2826	1033	2	,	,	PUNCT
taxlaw-2826	1033	3	to	to	ADP
taxlaw-2826	1033	4	the	the	DET
taxlaw-2826	1033	5	extent	extent	NOUN
taxlaw-2826	1033	6	that	that	SCONJ
taxlaw-2826	1033	7	these	these	DET
taxlaw-2826	1033	8	financial	financial	ADJ
taxlaw-2826	1033	9	policies	policy	NOUN
taxlaw-2826	1033	10	were	be	AUX
taxlaw-2826	1033	11	not	not	PART
taxlaw-2826	1033	12	present	present	ADJ
taxlaw-2826	1033	13	before	before	ADP
taxlaw-2826	1033	14	schedule	schedule	NOUN
taxlaw-2826	1033	15	h	h	NOUN
taxlaw-2826	1033	16	,	,	PUNCT
taxlaw-2826	1033	17	they	they	PRON
taxlaw-2826	1033	18	certainly	certainly	ADV
taxlaw-2826	1033	19	are	be	AUX
taxlaw-2826	1033	20	now	now	ADV
taxlaw-2826	1033	21	.	.	PUNCT
taxlaw-2826	1034	1	perhaps	perhaps	ADV
taxlaw-2826	1034	2	because	because	SCONJ
taxlaw-2826	1034	3	the	the	DET
taxlaw-2826	1034	4	policies	policy	NOUN
taxlaw-2826	1034	5	are	be	AUX
taxlaw-2826	1034	6	now	now	ADV
taxlaw-2826	1034	7	so	so	ADV
taxlaw-2826	1034	8	pervasive	pervasive	ADJ
taxlaw-2826	1034	9	across	across	ADP
taxlaw-2826	1034	10	all	all	DET
taxlaw-2826	1034	11	community	community	NOUN
taxlaw-2826	1034	12	types	type	NOUN
taxlaw-2826	1034	13	,	,	PUNCT
taxlaw-2826	1034	14	i	i	PRON
taxlaw-2826	1034	15	did	do	AUX
taxlaw-2826	1034	16	not	not	PART
taxlaw-2826	1034	17	find	find	VERB
taxlaw-2826	1034	18	much	much	ADJ
taxlaw-2826	1034	19	by	by	ADP
taxlaw-2826	1034	20	way	way	NOUN
taxlaw-2826	1034	21	of	of	ADP
taxlaw-2826	1034	22	a	a	DET
taxlaw-2826	1034	23	relationship	relationship	NOUN
taxlaw-2826	1034	24	between	between	ADP
taxlaw-2826	1034	25	financial	financial	ADJ
taxlaw-2826	1034	26	policies	policy	NOUN
taxlaw-2826	1034	27	and	and	CCONJ
taxlaw-2826	1034	28	hospital	hospital	NOUN
taxlaw-2826	1034	29	and	and	CCONJ
taxlaw-2826	1034	30	community	community	NOUN
taxlaw-2826	1034	31	characteristics	characteristic	NOUN
taxlaw-2826	1034	32	.	.	PUNCT
taxlaw-2826	1035	1	nor	nor	CCONJ
taxlaw-2826	1035	2	did	do	AUX
taxlaw-2826	1035	3	i	i	PRON
taxlaw-2826	1035	4	see	see	VERB
taxlaw-2826	1035	5	any	any	DET
taxlaw-2826	1035	6	correspondence	correspondence	NOUN
taxlaw-2826	1035	7	between	between	ADP
taxlaw-2826	1035	8	having	have	VERB
taxlaw-2826	1035	9	the	the	DET
taxlaw-2826	1035	10	financial	financial	ADJ
taxlaw-2826	1035	11	policies	policy	NOUN
taxlaw-2826	1035	12	in	in	ADP
taxlaw-2826	1035	13	place	place	NOUN
taxlaw-2826	1035	14	and	and	CCONJ
taxlaw-2826	1035	15	spending	spend	VERB
taxlaw-2826	1035	16	more	more	ADJ
taxlaw-2826	1035	17	on	on	ADP
taxlaw-2826	1035	18	either	either	CCONJ
taxlaw-2826	1035	19	the	the	DET
taxlaw-2826	1035	20	community	community	NOUN
taxlaw-2826	1035	21	benefit	benefit	NOUN
taxlaw-2826	1035	22	or	or	CCONJ
taxlaw-2826	1035	23	community	community	NOUN
taxlaw-2826	1035	24	building	building	NOUN
taxlaw-2826	1035	25	activities	activity	NOUN
taxlaw-2826	1035	26	.	.	PUNCT
taxlaw-2826	1036	1	i	i	PRON
taxlaw-2826	1036	2	found	find	VERB
taxlaw-2826	1036	3	this	this	DET
taxlaw-2826	1036	4	latter	latter	ADJ
taxlaw-2826	1036	5	non	non	ADJ
taxlaw-2826	1036	6	-	-	NOUN
taxlaw-2826	1036	7	relationship	relationship	ADJ
taxlaw-2826	1036	8	somewhat	somewhat	ADV
taxlaw-2826	1036	9	surprising	surprising	ADJ
taxlaw-2826	1036	10	.	.	PUNCT
taxlaw-2826	1037	1	i	i	PRON
taxlaw-2826	1037	2	had	have	AUX
taxlaw-2826	1037	3	anticipated	anticipate	VERB
taxlaw-2826	1037	4	that	that	SCONJ
taxlaw-2826	1037	5	hospitals	hospital	NOUN
taxlaw-2826	1037	6	slow	slow	ADJ
taxlaw-2826	1037	7	to	to	PART
taxlaw-2826	1037	8	install	install	VERB
taxlaw-2826	1037	9	compliant	compliant	ADJ
taxlaw-2826	1037	10	financial	financial	ADJ
taxlaw-2826	1037	11	practices	practice	NOUN
taxlaw-2826	1037	12	might	might	AUX
taxlaw-2826	1037	13	also	also	ADV
taxlaw-2826	1037	14	be	be	AUX
taxlaw-2826	1037	15	reluctant	reluctant	ADJ
taxlaw-2826	1037	16	to	to	PART
taxlaw-2826	1037	17	expend	expend	VERB
taxlaw-2826	1037	18	resources	resource	NOUN
taxlaw-2826	1037	19	on	on	ADP
taxlaw-2826	1037	20	their	their	PRON
taxlaw-2826	1037	21	communities	community	NOUN
taxlaw-2826	1037	22	.	.	PUNCT
taxlaw-2826	1038	1	however	however	ADV
taxlaw-2826	1038	2	,	,	PUNCT
taxlaw-2826	1038	3	i	i	PRON
taxlaw-2826	1038	4	found	find	VERB
taxlaw-2826	1038	5	no	no	DET
taxlaw-2826	1038	6	evidence	evidence	NOUN
taxlaw-2826	1038	7	that	that	SCONJ
taxlaw-2826	1038	8	this	this	PRON
taxlaw-2826	1038	9	is	be	AUX
taxlaw-2826	1038	10	the	the	DET
taxlaw-2826	1038	11	case	case	NOUN
taxlaw-2826	1038	12	.	.	PUNCT
taxlaw-2826	1039	1	my	my	PRON
taxlaw-2826	1039	2	prior	prior	ADJ
taxlaw-2826	1039	3	image	image	NOUN
taxlaw-2826	1039	4	of	of	ADP
taxlaw-2826	1039	5	a	a	DET
taxlaw-2826	1039	6	small	small	ADJ
taxlaw-2826	1039	7	gaggle	gaggle	NOUN
taxlaw-2826	1039	8	of	of	ADP
taxlaw-2826	1039	9	evil	evil	ADJ
taxlaw-2826	1039	10	hospitals	hospital	NOUN
taxlaw-2826	1039	11	greedily	greedily	ADV
taxlaw-2826	1039	12	hoarding	hoard	VERB
taxlaw-2826	1039	13	their	their	PRON
taxlaw-2826	1039	14	revenues	revenue	NOUN
taxlaw-2826	1039	15	while	while	SCONJ
taxlaw-2826	1039	16	gleefully	gleefully	ADV
taxlaw-2826	1039	17	putting	put	VERB
taxlaw-2826	1039	18	liens	lien	NOUN
taxlaw-2826	1039	19	on	on	ADP
taxlaw-2826	1039	20	patient	patient	ADJ
taxlaw-2826	1039	21	homes	home	NOUN
taxlaw-2826	1039	22	before	before	ADP
taxlaw-2826	1039	23	checking	check	VERB
taxlaw-2826	1039	24	their	their	PRON
taxlaw-2826	1039	25	financial	financial	ADJ
taxlaw-2826	1039	26	aid	aid	NOUN
taxlaw-2826	1039	27	eligibility	eligibility	NOUN
taxlaw-2826	1039	28	did	do	AUX
taxlaw-2826	1039	29	not	not	PART
taxlaw-2826	1039	30	find	find	VERB
taxlaw-2826	1039	31	support	support	NOUN
taxlaw-2826	1039	32	in	in	ADP
taxlaw-2826	1039	33	my	my	PRON
taxlaw-2826	1039	34	data	datum	NOUN
taxlaw-2826	1039	35	.	.	PUNCT
taxlaw-2826	1040	1	the	the	DET
taxlaw-2826	1040	2	final	final	ADJ
taxlaw-2826	1040	3	finding	finding	NOUN
taxlaw-2826	1040	4	that	that	PRON
taxlaw-2826	1040	5	emerged	emerge	VERB
taxlaw-2826	1040	6	from	from	ADP
taxlaw-2826	1040	7	this	this	DET
taxlaw-2826	1040	8	article	article	NOUN
taxlaw-2826	1040	9	’s	’s	PART
taxlaw-2826	1040	10	analysis	analysis	NOUN
taxlaw-2826	1040	11	concerned	concern	VERB
taxlaw-2826	1040	12	debt	debt	NOUN
taxlaw-2826	1040	13	collection	collection	NOUN
taxlaw-2826	1040	14	practices	practice	NOUN
taxlaw-2826	1040	15	.	.	PUNCT
taxlaw-2826	1041	1	the	the	DET
taxlaw-2826	1041	2	data	datum	NOUN
taxlaw-2826	1041	3	show	show	VERB
taxlaw-2826	1041	4	that	that	SCONJ
taxlaw-2826	1041	5	a	a	DET
taxlaw-2826	1041	6	small	small	ADJ
taxlaw-2826	1041	7	group	group	NOUN
taxlaw-2826	1041	8	of	of	ADP
taxlaw-2826	1041	9	hospitals	hospital	NOUN
taxlaw-2826	1041	10	is	be	AUX
taxlaw-2826	1041	11	currently	currently	ADV
taxlaw-2826	1041	12	authorized	authorize	VERB
taxlaw-2826	1041	13	to	to	PART
taxlaw-2826	1041	14	carry	carry	VERB
taxlaw-2826	1041	15	out	out	ADP
taxlaw-2826	1041	16	,	,	PUNCT
taxlaw-2826	1041	17	and	and	CCONJ
taxlaw-2826	1041	18	does	do	AUX
taxlaw-2826	1041	19	carry	carry	VERB
taxlaw-2826	1041	20	out	out	ADP
taxlaw-2826	1041	21	,	,	PUNCT
taxlaw-2826	1041	22	most	most	ADJ
taxlaw-2826	1041	23	of	of	ADP
taxlaw-2826	1041	24	the	the	DET
taxlaw-2826	1041	25	extraordinary	extraordinary	ADJ
taxlaw-2826	1041	26	collection	collection	NOUN
taxlaw-2826	1041	27	actions	action	NOUN
taxlaw-2826	1041	28	against	against	ADP
taxlaw-2826	1041	29	patients	patient	NOUN
taxlaw-2826	1041	30	who	who	PRON
taxlaw-2826	1041	31	may	may	AUX
taxlaw-2826	1041	32	be	be	AUX
taxlaw-2826	1041	33	eligible	eligible	ADJ
taxlaw-2826	1041	34	for	for	ADP
taxlaw-2826	1041	35	financial	financial	ADJ
taxlaw-2826	1041	36	aid	aid	NOUN
taxlaw-2826	1041	37	.	.	PUNCT
taxlaw-2826	1042	1	the	the	DET
taxlaw-2826	1042	2	only	only	ADJ
taxlaw-2826	1042	3	characteristics	characteristic	NOUN
taxlaw-2826	1042	4	that	that	SCONJ
taxlaw-2826	1042	5	these	these	DET
taxlaw-2826	1042	6	hospitals	hospital	NOUN
taxlaw-2826	1042	7	share	share	VERB
taxlaw-2826	1042	8	are	be	AUX
taxlaw-2826	1042	9	their	their	PRON
taxlaw-2826	1042	10	small	small	ADJ
taxlaw-2826	1042	11	size	size	NOUN
taxlaw-2826	1042	12	,	,	PUNCT
taxlaw-2826	1042	13	the	the	DET
taxlaw-2826	1042	14	lack	lack	NOUN
taxlaw-2826	1042	15	of	of	ADP
taxlaw-2826	1042	16	racial	racial	ADJ
taxlaw-2826	1042	17	diversity	diversity	NOUN
taxlaw-2826	1042	18	in	in	ADP
taxlaw-2826	1042	19	their	their	PRON
taxlaw-2826	1042	20	surrounding	surround	VERB
taxlaw-2826	1042	21	communities	community	NOUN
taxlaw-2826	1042	22	,	,	PUNCT
taxlaw-2826	1042	23	and	and	CCONJ
taxlaw-2826	1042	24	their	their	PRON
taxlaw-2826	1042	25	reliance	reliance	NOUN
taxlaw-2826	1042	26	on	on	ADP
taxlaw-2826	1042	27	patients	patient	NOUN
taxlaw-2826	1042	28	who	who	PRON
taxlaw-2826	1042	29	have	have	VERB
taxlaw-2826	1042	30	private	private	ADJ
taxlaw-2826	1042	31	insurance	insurance	NOUN
taxlaw-2826	1042	32	.	.	PUNCT
taxlaw-2826	1043	1	because	because	SCONJ
taxlaw-2826	1043	2	engaging	engage	VERB
taxlaw-2826	1043	3	in	in	ADP
taxlaw-2826	1043	4	extraordinary	extraordinary	ADJ
taxlaw-2826	1043	5	collection	collection	NOUN
taxlaw-2826	1043	6	actions	action	NOUN
taxlaw-2826	1043	7	without	without	ADP
taxlaw-2826	1043	8	reviewing	review	VERB
taxlaw-2826	1043	9	financial	financial	ADJ
taxlaw-2826	1043	10	aid	aid	NOUN
taxlaw-2826	1043	11	eligibility	eligibility	NOUN
taxlaw-2826	1043	12	will	will	AUX
taxlaw-2826	1043	13	soon	soon	ADV
taxlaw-2826	1043	14	be	be	AUX
taxlaw-2826	1043	15	illegal	illegal	ADJ
taxlaw-2826	1043	16	,	,	PUNCT
taxlaw-2826	1043	17	the	the	DET
taxlaw-2826	1043	18	group	group	NOUN
taxlaw-2826	1043	19	of	of	ADP
taxlaw-2826	1043	20	hospitals	hospital	NOUN
taxlaw-2826	1043	21	that	that	PRON
taxlaw-2826	1043	22	is	be	AUX
taxlaw-2826	1043	23	still	still	ADV
taxlaw-2826	1043	24	doing	do	VERB
taxlaw-2826	1043	25	this	this	PRON
taxlaw-2826	1043	26	may	may	AUX
taxlaw-2826	1043	27	not	not	PART
taxlaw-2826	1043	28	merit	merit	VERB
taxlaw-2826	1043	29	particular	particular	ADJ
taxlaw-2826	1043	30	attention	attention	NOUN
taxlaw-2826	1043	31	.	.	PUNCT
taxlaw-2826	1044	1	on	on	ADP
taxlaw-2826	1044	2	the	the	DET
taxlaw-2826	1044	3	other	other	ADJ
taxlaw-2826	1044	4	hand	hand	NOUN
taxlaw-2826	1044	5	,	,	PUNCT
taxlaw-2826	1044	6	as	as	SCONJ
taxlaw-2826	1044	7	noted	note	VERB
taxlaw-2826	1044	8	earlier	early	ADV
taxlaw-2826	1044	9	,	,	PUNCT
taxlaw-2826	1044	10	many	many	ADJ
taxlaw-2826	1044	11	extraordinary	extraordinary	ADJ
taxlaw-2826	1044	12	collection	collection	NOUN
taxlaw-2826	1044	13	actions	action	NOUN
taxlaw-2826	1044	14	will	will	AUX
taxlaw-2826	1044	15	still	still	ADV
taxlaw-2826	1044	16	be	be	AUX
taxlaw-2826	1044	17	acceptable	acceptable	ADJ
taxlaw-2826	1044	18	under	under	ADP
taxlaw-2826	1044	19	the	the	DET
taxlaw-2826	1044	20	new	new	ADJ
taxlaw-2826	1044	21	aca	aca	PROPN
taxlaw-2826	1044	22	requirements	requirement	NOUN
taxlaw-2826	1044	23	.	.	PUNCT
taxlaw-2826	1045	1	the	the	DET
taxlaw-2826	1045	2	hospitals	hospital	NOUN
taxlaw-2826	1045	3	that	that	PRON
taxlaw-2826	1045	4	are	be	AUX
taxlaw-2826	1045	5	currently	currently	ADV
taxlaw-2826	1045	6	using	use	VERB
taxlaw-2826	1045	7	extraordinary	extraordinary	ADJ
taxlaw-2826	1045	8	collection	collection	NOUN
taxlaw-2826	1045	9	actions	action	NOUN
taxlaw-2826	1045	10	to	to	PART
taxlaw-2826	1045	11	pursue	pursue	VERB
taxlaw-2826	1045	12	patients	patient	NOUN
taxlaw-2826	1045	13	who	who	PRON
taxlaw-2826	1045	14	may	may	AUX
taxlaw-2826	1045	15	be	be	AUX
taxlaw-2826	1045	16	eligible	eligible	ADJ
taxlaw-2826	1045	17	for	for	ADP
taxlaw-2826	1045	18	aid	aid	NOUN
taxlaw-2826	1045	19	may	may	AUX
taxlaw-2826	1045	20	be	be	AUX
taxlaw-2826	1045	21	the	the	DET
taxlaw-2826	1045	22	same	same	ADJ
taxlaw-2826	1045	23	hospitals	hospital	NOUN
taxlaw-2826	1045	24	that	that	PRON
taxlaw-2826	1045	25	will	will	AUX
taxlaw-2826	1045	26	find	find	VERB
taxlaw-2826	1045	27	ways	way	NOUN
taxlaw-2826	1045	28	to	to	PART
taxlaw-2826	1045	29	use	use	VERB
taxlaw-2826	1045	30	extraordinary	extraordinary	ADJ
taxlaw-2826	1045	31	collection	collection	NOUN
taxlaw-2826	1045	32	actions	action	NOUN
taxlaw-2826	1045	33	in	in	ADP
taxlaw-2826	1045	34	ways	way	NOUN
taxlaw-2826	1045	35	that	that	PRON
taxlaw-2826	1045	36	congress	congress	PROPN
taxlaw-2826	1045	37	has	have	VERB
taxlaw-2826	1045	38	yet	yet	ADV
taxlaw-2826	1045	39	to	to	PART
taxlaw-2826	1045	40	prohibit	prohibit	VERB
taxlaw-2826	1045	41	.	.	PUNCT
taxlaw-2826	1046	1	for	for	ADP
taxlaw-2826	1046	2	this	this	DET
taxlaw-2826	1046	3	reason	reason	NOUN
taxlaw-2826	1046	4	,	,	PUNCT
taxlaw-2826	1046	5	the	the	DET
taxlaw-2826	1046	6	hospitals	hospital	NOUN
taxlaw-2826	1046	7	in	in	ADP
taxlaw-2826	1046	8	this	this	DET
taxlaw-2826	1046	9	group	group	NOUN
taxlaw-2826	1046	10	may	may	AUX
taxlaw-2826	1046	11	warrant	warrant	VERB
taxlaw-2826	1046	12	future	future	ADJ
taxlaw-2826	1046	13	attention	attention	NOUN
taxlaw-2826	1046	14	from	from	ADP
taxlaw-2826	1046	15	lawmakers	lawmaker	NOUN
taxlaw-2826	1046	16	and	and	CCONJ
taxlaw-2826	1046	17	scholars	scholar	NOUN
taxlaw-2826	1046	18	.	.	PUNCT
taxlaw-2826	1047	1	vi	vi	X
taxlaw-2826	1047	2	.	.	NOUN
taxlaw-2826	1047	3	evaluation	evaluation	NOUN
taxlaw-2826	1047	4	of	of	ADP
taxlaw-2826	1047	5	traditional	traditional	ADJ
taxlaw-2826	1047	6	and	and	CCONJ
taxlaw-2826	1047	7	new	new	ADJ
taxlaw-2826	1047	8	affordable	affordable	ADJ
taxlaw-2826	1047	9	care	care	NOUN
taxlaw-2826	1047	10	act	act	PROPN
taxlaw-2826	1047	11	requirements	requirement	VERB
taxlaw-2826	1047	12	the	the	DET
taxlaw-2826	1047	13	schedule	schedule	NOUN
taxlaw-2826	1047	14	h	h	NOUN
taxlaw-2826	1047	15	data	datum	NOUN
taxlaw-2826	1047	16	analyzed	analyze	VERB
taxlaw-2826	1047	17	in	in	ADP
taxlaw-2826	1047	18	part	part	NOUN
taxlaw-2826	1047	19	v	v	NOUN
taxlaw-2826	1047	20	is	be	AUX
taxlaw-2826	1047	21	of	of	ADP
taxlaw-2826	1047	22	special	special	ADJ
taxlaw-2826	1047	23	interest	interest	NOUN
taxlaw-2826	1047	24	because	because	SCONJ
taxlaw-2826	1047	25	it	it	PRON
taxlaw-2826	1047	26	provides	provide	VERB
taxlaw-2826	1047	27	a	a	DET
taxlaw-2826	1047	28	previously	previously	ADV
taxlaw-2826	1047	29	untapped	untapped	ADJ
taxlaw-2826	1047	30	opportunity	opportunity	NOUN
taxlaw-2826	1047	31	to	to	PART
taxlaw-2826	1047	32	evaluate	evaluate	VERB
taxlaw-2826	1047	33	the	the	DET
taxlaw-2826	1047	34	legal	legal	ADJ
taxlaw-2826	1047	35	requirements	requirement	NOUN
taxlaw-2826	1047	36	for	for	ADP
taxlaw-2826	1047	37	tax	tax	NOUN
taxlaw-2826	1047	38	-	-	PUNCT
taxlaw-2826	1047	39	exempt	exempt	ADJ
taxlaw-2826	1047	40	hospitals	hospital	NOUN
taxlaw-2826	1047	41	on	on	ADP
taxlaw-2826	1047	42	the	the	DET
taxlaw-2826	1047	43	basis	basis	NOUN
taxlaw-2826	1047	44	of	of	ADP
taxlaw-2826	1047	45	comprehensive	comprehensive	ADJ
taxlaw-2826	1047	46	empirical	empirical	ADJ
taxlaw-2826	1047	47	evidence	evidence	NOUN
taxlaw-2826	1047	48	about	about	ADP
taxlaw-2826	1047	49	tax	tax	NOUN
taxlaw-2826	1047	50	-	-	PUNCT
taxlaw-2826	1047	51	exempt	exempt	ADJ
taxlaw-2826	1047	52	hospitals	hospital	NOUN
taxlaw-2826	1047	53	,	,	PUNCT
taxlaw-2826	1047	54	their	their	PRON
taxlaw-2826	1047	55	community	community	NOUN
taxlaw-2826	1047	56	benefits	benefit	NOUN
taxlaw-2826	1047	57	,	,	PUNCT
taxlaw-2826	1047	58	and	and	CCONJ
taxlaw-2826	1047	59	their	their	PRON
taxlaw-2826	1047	60	financial	financial	ADJ
taxlaw-2826	1047	61	policies	policy	NOUN
taxlaw-2826	1047	62	.	.	PUNCT
taxlaw-2826	1048	1	health	health	NOUN
taxlaw-2826	1048	2	policy	policy	NOUN
taxlaw-2826	1048	3	scholars	scholar	NOUN
taxlaw-2826	1048	4	gray	gray	VERB
taxlaw-2826	1048	5	and	and	CCONJ
taxlaw-2826	1048	6	schlesinger	schlesinger	PROPN
taxlaw-2826	1048	7	lauded	laud	VERB
taxlaw-2826	1048	8	the	the	DET
taxlaw-2826	1048	9	arrival	arrival	NOUN
taxlaw-2826	1048	10	of	of	ADP
taxlaw-2826	1048	11	schedule	schedule	NOUN
taxlaw-2826	1048	12	h	h	NOUN
taxlaw-2826	1048	13	by	by	ADP
taxlaw-2826	1048	14	saying	say	VERB
taxlaw-2826	1048	15	that	that	SCONJ
taxlaw-2826	1048	16	,	,	PUNCT
taxlaw-2826	1048	17	with	with	ADP
taxlaw-2826	1048	18	its	its	PRON
taxlaw-2826	1048	19	appearance	appearance	NOUN
taxlaw-2826	1048	20	on	on	ADP
taxlaw-2826	1048	21	the	the	DET
taxlaw-2826	1048	22	scene	scene	NOUN
taxlaw-2826	1048	23	,	,	PUNCT
taxlaw-2826	1048	24	“	"	PUNCT
taxlaw-2826	1048	25	debate	debate	NOUN
taxlaw-2826	1048	26	will	will	AUX
taxlaw-2826	1048	27	begin	begin	VERB
taxlaw-2826	1048	28	anew	anew	ADV
taxlaw-2826	1048	29	about	about	ADP
taxlaw-2826	1048	30	what	what	PRON
taxlaw-2826	1048	31	should	should	AUX
taxlaw-2826	1048	32	be	be	AUX
taxlaw-2826	1048	33	expected	expect	VERB
taxlaw-2826	1048	34	of	of	ADP
taxlaw-2826	1048	35	nonprofit	nonprofit	ADJ
taxlaw-2826	1048	36	hospitals	hospital	NOUN
taxlaw-2826	1048	37	and	and	CCONJ
taxlaw-2826	1048	38	charitable	charitable	ADJ
taxlaw-2826	1048	39	organizations	organization	NOUN
taxlaw-2826	1048	40	more	more	ADV
taxlaw-2826	1048	41	generally	generally	ADV
taxlaw-2826	1048	42	.	.	PUNCT
taxlaw-2826	1048	43	”	"	PUNCT
taxlaw-2826	1049	1	181	181	NUM
taxlaw-2826	1049	2	the	the	DET
taxlaw-2826	1049	3	schedule	schedule	NOUN
taxlaw-2826	1049	4	h	h	NOUN
taxlaw-2826	1049	5	data	datum	NOUN
taxlaw-2826	1049	6	can	can	AUX
taxlaw-2826	1049	7	also	also	ADV
taxlaw-2826	1049	8	enable	enable	VERB
taxlaw-2826	1049	9	congress	congress	PROPN
taxlaw-2826	1049	10	,	,	PUNCT
taxlaw-2826	1049	11	the	the	DET
taxlaw-2826	1049	12	irs	irs	PROPN
taxlaw-2826	1049	13	,	,	PUNCT
taxlaw-2826	1049	14	and	and	CCONJ
taxlaw-2826	1049	15	the	the	DET
taxlaw-2826	1049	16	treasury	treasury	PROPN
taxlaw-2826	1049	17	department	department	PROPN
taxlaw-2826	1049	18	to	to	PART
taxlaw-2826	1049	19	move	move	VERB
taxlaw-2826	1049	20	from	from	ADP
taxlaw-2826	1049	21	guesswork	guesswork	NOUN
taxlaw-2826	1049	22	to	to	ADP
taxlaw-2826	1049	23	fact	fact	NOUN
taxlaw-2826	1049	24	as	as	SCONJ
taxlaw-2826	1049	25	lawmakers	lawmaker	NOUN
taxlaw-2826	1049	26	from	from	ADP
taxlaw-2826	1049	27	these	these	DET
taxlaw-2826	1049	28	bodies	body	NOUN
taxlaw-2826	1049	29	attempt	attempt	VERB
taxlaw-2826	1049	30	to	to	PART
taxlaw-2826	1049	31	evaluate	evaluate	VERB
taxlaw-2826	1049	32	and	and	CCONJ
taxlaw-2826	1049	33	refine	refine	VERB
taxlaw-2826	1049	34	the	the	DET
taxlaw-2826	1049	35	new	new	ADJ
taxlaw-2826	1049	36	requirement	requirement	NOUN
taxlaw-2826	1049	37	they	they	PRON
taxlaw-2826	1049	38	have	have	AUX
taxlaw-2826	1049	39	put	put	VERB
taxlaw-2826	1049	40	in	in	ADP
taxlaw-2826	1049	41	place	place	NOUN
taxlaw-2826	1049	42	with	with	ADP
taxlaw-2826	1049	43	the	the	DET
taxlaw-2826	1049	44	affordable	affordable	ADJ
taxlaw-2826	1049	45	care	care	PROPN
taxlaw-2826	1049	46	act	act	PROPN
taxlaw-2826	1049	47	.	.	PUNCT
taxlaw-2826	1050	1	the	the	DET
taxlaw-2826	1050	2	data	data	NOUN
taxlaw-2826	1050	3	analysis	analysis	NOUN
taxlaw-2826	1050	4	in	in	ADP
taxlaw-2826	1050	5	this	this	DET
taxlaw-2826	1050	6	article	article	NOUN
taxlaw-2826	1050	7	raises	raise	VERB
taxlaw-2826	1050	8	a	a	DET
taxlaw-2826	1050	9	major	major	ADJ
taxlaw-2826	1050	10	question	question	NOUN
taxlaw-2826	1050	11	that	that	PRON
taxlaw-2826	1050	12	now	now	ADV
taxlaw-2826	1050	13	confronts	confront	VERB
taxlaw-2826	1050	14	lawmakers	lawmaker	NOUN
taxlaw-2826	1050	15	seeking	seek	VERB
taxlaw-2826	1050	16	to	to	PART
taxlaw-2826	1050	17	evaluate	evaluate	VERB
taxlaw-2826	1050	18	the	the	DET
taxlaw-2826	1050	19	rules	rule	NOUN
taxlaw-2826	1050	20	of	of	ADP
taxlaw-2826	1050	21	tax	tax	NOUN
taxlaw-2826	1050	22	-	-	PUNCT
taxlaw-2826	1050	23	exempt	exempt	ADJ
taxlaw-2826	1050	24	hospitals	hospital	NOUN
taxlaw-2826	1050	25	:	:	PUNCT
taxlaw-2826	1050	26	how	how	SCONJ
taxlaw-2826	1050	27	should	should	AUX
taxlaw-2826	1050	28	the	the	DET
taxlaw-2826	1050	29	law	law	NOUN
taxlaw-2826	1050	30	governing	govern	VERB
taxlaw-2826	1050	31	tax	tax	NOUN
taxlaw-2826	1050	32	-	-	PUNCT
taxlaw-2826	1050	33	exempt	exempt	ADJ
taxlaw-2826	1050	34	hospitals	hospital	NOUN
taxlaw-2826	1050	35	define	define	VERB
taxlaw-2826	1050	36	the	the	DET
taxlaw-2826	1050	37	pivotal	pivotal	ADJ
taxlaw-2826	1050	38	concept	concept	NOUN
taxlaw-2826	1050	39	of	of	ADP
taxlaw-2826	1050	40	“	"	PUNCT
taxlaw-2826	1050	41	community	community	NOUN
taxlaw-2826	1050	42	”	"	PUNCT
taxlaw-2826	1050	43	?	?	PUNCT
taxlaw-2826	1051	1	the	the	DET
taxlaw-2826	1051	2	results	result	NOUN
taxlaw-2826	1051	3	of	of	ADP
taxlaw-2826	1051	4	this	this	DET
taxlaw-2826	1051	5	study	study	NOUN
taxlaw-2826	1051	6	suggest	suggest	VERB
taxlaw-2826	1051	7	that	that	SCONJ
taxlaw-2826	1051	8	how	how	SCONJ
taxlaw-2826	1051	9	much	much	ADJ
taxlaw-2826	1051	10	and	and	CCONJ
taxlaw-2826	1051	11	what	what	DET
taxlaw-2826	1051	12	kind	kind	NOUN
taxlaw-2826	1051	13	of	of	ADP
taxlaw-2826	1051	14	community	community	NOUN
taxlaw-2826	1051	15	benefit	benefit	NOUN
taxlaw-2826	1051	16	hospitals	hospital	NOUN
taxlaw-2826	1051	17	181	181	NUM
taxlaw-2826	1051	18	bradford	bradford	PROPN
taxlaw-2826	1051	19	h.	h.	PROPN
taxlaw-2826	1051	20	gray	gray	PROPN
taxlaw-2826	1051	21	&	&	CCONJ
taxlaw-2826	1051	22	mark	mark	PROPN
taxlaw-2826	1051	23	schlesinger	schlesinger	PROPN
taxlaw-2826	1051	24	,	,	PUNCT
taxlaw-2826	1051	25	the	the	DET
taxlaw-2826	1051	26	accountability	accountability	NOUN
taxlaw-2826	1051	27	of	of	ADP
taxlaw-2826	1051	28	nonprofit	nonprofit	ADJ
taxlaw-2826	1051	29	hospitals	hospital	NOUN
taxlaw-2826	1051	30	:	:	PUNCT
taxlaw-2826	1051	31	lessons	lesson	NOUN
taxlaw-2826	1051	32	from	from	ADP
taxlaw-2826	1051	33	maryland	maryland	PROPN
taxlaw-2826	1051	34	’s	’s	PART
taxlaw-2826	1051	35	community	community	NOUN
taxlaw-2826	1051	36	benefit	benefit	NOUN
taxlaw-2826	1051	37	reporting	reporting	NOUN
taxlaw-2826	1051	38	requirements	requirement	NOUN
taxlaw-2826	1051	39	,	,	PUNCT
taxlaw-2826	1051	40	46	46	NUM
taxlaw-2826	1051	41	inquiry	inquiry	NOUN
taxlaw-2826	1051	42	122	122	NUM
taxlaw-2826	1051	43	,	,	PUNCT
taxlaw-2826	1051	44	122	122	NUM
taxlaw-2826	1051	45	(	(	PUNCT
taxlaw-2826	1051	46	2009	2009	NUM
taxlaw-2826	1051	47	)	)	PUNCT
taxlaw-2826	1051	48	.	.	PUNCT
taxlaw-2826	1052	1	78	78	NUM
taxlaw-2826	1052	2	columbia	columbia	PROPN
taxlaw-2826	1052	3	journal	journal	PROPN
taxlaw-2826	1052	4	of	of	ADP
taxlaw-2826	1052	5	tax	tax	NOUN
taxlaw-2826	1052	6	law	law	NOUN
taxlaw-2826	1053	1	[	[	X
taxlaw-2826	1053	2	vol.6:33	vol.6:33	ADJ
taxlaw-2826	1053	3	provide	provide	NOUN
taxlaw-2826	1053	4	are	be	AUX
taxlaw-2826	1053	5	issues	issue	NOUN
taxlaw-2826	1053	6	that	that	PRON
taxlaw-2826	1053	7	depend	depend	VERB
taxlaw-2826	1053	8	heavily	heavily	ADV
taxlaw-2826	1053	9	on	on	ADP
taxlaw-2826	1053	10	the	the	DET
taxlaw-2826	1053	11	way	way	NOUN
taxlaw-2826	1053	12	in	in	ADP
taxlaw-2826	1053	13	which	which	PRON
taxlaw-2826	1053	14	hospitals	hospital	NOUN
taxlaw-2826	1053	15	delineate	delineate	VERB
taxlaw-2826	1053	16	their	their	PRON
taxlaw-2826	1053	17	communities	community	NOUN
taxlaw-2826	1053	18	.	.	PUNCT
taxlaw-2826	1054	1	the	the	DET
taxlaw-2826	1054	2	proposed	propose	VERB
taxlaw-2826	1054	3	aca	aca	PROPN
taxlaw-2826	1054	4	regulations	regulation	NOUN
taxlaw-2826	1054	5	give	give	VERB
taxlaw-2826	1054	6	hospitals	hospital	NOUN
taxlaw-2826	1054	7	broad	broad	ADJ
taxlaw-2826	1054	8	leeway	leeway	NOUN
taxlaw-2826	1054	9	to	to	PART
taxlaw-2826	1054	10	define	define	VERB
taxlaw-2826	1054	11	their	their	PRON
taxlaw-2826	1054	12	own	own	ADJ
taxlaw-2826	1054	13	communities	community	NOUN
taxlaw-2826	1054	14	.	.	PUNCT
taxlaw-2826	1055	1	as	as	SCONJ
taxlaw-2826	1055	2	described	describe	VERB
taxlaw-2826	1055	3	earlier	early	ADV
taxlaw-2826	1055	4	,	,	PUNCT
taxlaw-2826	1055	5	the	the	DET
taxlaw-2826	1055	6	regulations	regulation	NOUN
taxlaw-2826	1055	7	“	"	PUNCT
taxlaw-2826	1055	8	provide	provide	VERB
taxlaw-2826	1055	9	a	a	DET
taxlaw-2826	1055	10	hospital	hospital	NOUN
taxlaw-2826	1055	11	facility	facility	NOUN
taxlaw-2826	1055	12	with	with	ADP
taxlaw-2826	1055	13	the	the	DET
taxlaw-2826	1055	14	flexibility	flexibility	NOUN
taxlaw-2826	1055	15	to	to	PART
taxlaw-2826	1055	16	take	take	VERB
taxlaw-2826	1055	17	into	into	ADP
taxlaw-2826	1055	18	account	account	NOUN
taxlaw-2826	1055	19	all	all	PRON
taxlaw-2826	1055	20	of	of	ADP
taxlaw-2826	1055	21	the	the	DET
taxlaw-2826	1055	22	relevant	relevant	ADJ
taxlaw-2826	1055	23	facts	fact	NOUN
taxlaw-2826	1055	24	and	and	CCONJ
taxlaw-2826	1055	25	circumstances	circumstance	NOUN
taxlaw-2826	1055	26	in	in	ADP
taxlaw-2826	1055	27	defining	define	VERB
taxlaw-2826	1055	28	the	the	DET
taxlaw-2826	1055	29	community	community	NOUN
taxlaw-2826	1055	30	it	it	PRON
taxlaw-2826	1055	31	serves	serve	VERB
taxlaw-2826	1055	32	,	,	PUNCT
taxlaw-2826	1055	33	including	include	VERB
taxlaw-2826	1055	34	the	the	DET
taxlaw-2826	1055	35	geographic	geographic	ADJ
taxlaw-2826	1055	36	area	area	NOUN
taxlaw-2826	1055	37	served	serve	VERB
taxlaw-2826	1055	38	by	by	ADP
taxlaw-2826	1055	39	the	the	DET
taxlaw-2826	1055	40	hospital	hospital	NOUN
taxlaw-2826	1055	41	facility	facility	NOUN
taxlaw-2826	1055	42	,	,	PUNCT
taxlaw-2826	1055	43	target	target	NOUN
taxlaw-2826	1055	44	populations	population	NOUN
taxlaw-2826	1055	45	served	serve	VERB
taxlaw-2826	1055	46	(	(	PUNCT
taxlaw-2826	1055	47	for	for	ADP
taxlaw-2826	1055	48	example	example	NOUN
taxlaw-2826	1055	49	,	,	PUNCT
taxlaw-2826	1055	50	children	child	NOUN
taxlaw-2826	1055	51	,	,	PUNCT
taxlaw-2826	1055	52	women	woman	NOUN
taxlaw-2826	1055	53	,	,	PUNCT
taxlaw-2826	1055	54	or	or	CCONJ
taxlaw-2826	1055	55	the	the	DET
taxlaw-2826	1055	56	aged	aged	ADJ
taxlaw-2826	1055	57	)	)	PUNCT
taxlaw-2826	1055	58	,	,	PUNCT
taxlaw-2826	1055	59	and	and	CCONJ
taxlaw-2826	1055	60	principal	principal	ADJ
taxlaw-2826	1055	61	functions	function	NOUN
taxlaw-2826	1055	62	(	(	PUNCT
taxlaw-2826	1055	63	for	for	ADP
taxlaw-2826	1055	64	example	example	NOUN
taxlaw-2826	1055	65	,	,	PUNCT
taxlaw-2826	1055	66	focus	focus	VERB
taxlaw-2826	1055	67	on	on	ADP
taxlaw-2826	1055	68	a	a	DET
taxlaw-2826	1055	69	particular	particular	ADJ
taxlaw-2826	1055	70	specialty	specialty	NOUN
taxlaw-2826	1055	71	area	area	NOUN
taxlaw-2826	1055	72	or	or	CCONJ
taxlaw-2826	1055	73	targeted	target	VERB
taxlaw-2826	1055	74	disease	disease	NOUN
taxlaw-2826	1055	75	)	)	PUNCT
taxlaw-2826	1055	76	.	.	PUNCT
taxlaw-2826	1055	77	”	"	PUNCT
taxlaw-2826	1056	1	182	182	NUM
taxlaw-2826	1056	2	the	the	DET
taxlaw-2826	1056	3	one	one	NUM
taxlaw-2826	1056	4	proviso	proviso	NOUN
taxlaw-2826	1056	5	is	be	AUX
taxlaw-2826	1056	6	that	that	SCONJ
taxlaw-2826	1056	7	a	a	DET
taxlaw-2826	1056	8	hospital	hospital	NOUN
taxlaw-2826	1056	9	may	may	AUX
taxlaw-2826	1056	10	not	not	PART
taxlaw-2826	1056	11	“	"	PUNCT
taxlaw-2826	1056	12	define	define	VERB
taxlaw-2826	1056	13	its	its	PRON
taxlaw-2826	1056	14	community	community	NOUN
taxlaw-2826	1056	15	in	in	ADP
taxlaw-2826	1056	16	a	a	DET
taxlaw-2826	1056	17	way	way	NOUN
taxlaw-2826	1056	18	that	that	PRON
taxlaw-2826	1056	19	excludes	exclude	VERB
taxlaw-2826	1056	20	medically	medically	ADV
taxlaw-2826	1056	21	underserved	underserved	ADJ
taxlaw-2826	1056	22	,	,	PUNCT
taxlaw-2826	1056	23	low	low	ADJ
taxlaw-2826	1056	24	-	-	PUNCT
taxlaw-2826	1056	25	income	income	NOUN
taxlaw-2826	1056	26	,	,	PUNCT
taxlaw-2826	1056	27	or	or	CCONJ
taxlaw-2826	1056	28	minority	minority	NOUN
taxlaw-2826	1056	29	populations	population	NOUN
taxlaw-2826	1056	30	who	who	PRON
taxlaw-2826	1056	31	are	be	AUX
taxlaw-2826	1056	32	part	part	NOUN
taxlaw-2826	1056	33	of	of	ADP
taxlaw-2826	1056	34	its	its	PRON
taxlaw-2826	1056	35	patient	patient	ADJ
taxlaw-2826	1056	36	populations	population	NOUN
taxlaw-2826	1056	37	,	,	PUNCT
taxlaw-2826	1056	38	live	live	VERB
taxlaw-2826	1056	39	in	in	ADP
taxlaw-2826	1056	40	geographic	geographic	ADJ
taxlaw-2826	1056	41	areas	area	NOUN
taxlaw-2826	1056	42	in	in	ADP
taxlaw-2826	1056	43	which	which	PRON
taxlaw-2826	1056	44	its	its	PRON
taxlaw-2826	1056	45	patient	patient	ADJ
taxlaw-2826	1056	46	populations	population	NOUN
taxlaw-2826	1056	47	reside	reside	VERB
taxlaw-2826	1056	48	or	or	CCONJ
taxlaw-2826	1056	49	.	.	PUNCT
taxlaw-2826	1056	50	.	.	PUNCT
taxlaw-2826	1056	51	.	.	PUNCT
taxlaw-2826	1057	1	otherwise	otherwise	ADV
taxlaw-2826	1057	2	should	should	AUX
taxlaw-2826	1057	3	be	be	AUX
taxlaw-2826	1057	4	included	include	VERB
taxlaw-2826	1057	5	”	"	PUNCT
taxlaw-2826	1057	6	based	base	VERB
taxlaw-2826	1057	7	on	on	ADP
taxlaw-2826	1057	8	the	the	DET
taxlaw-2826	1057	9	hospital	hospital	NOUN
taxlaw-2826	1057	10	’s	’s	PART
taxlaw-2826	1057	11	selected	select	VERB
taxlaw-2826	1057	12	definition	definition	NOUN
taxlaw-2826	1057	13	of	of	ADP
taxlaw-2826	1057	14	community	community	NOUN
taxlaw-2826	1057	15	.	.	PUNCT
taxlaw-2826	1058	1	183	183	NUM
taxlaw-2826	1058	2	under	under	ADP
taxlaw-2826	1058	3	the	the	DET
taxlaw-2826	1058	4	aca	aca	PROPN
taxlaw-2826	1058	5	requirements	requirement	NOUN
taxlaw-2826	1058	6	,	,	PUNCT
taxlaw-2826	1058	7	every	every	DET
taxlaw-2826	1058	8	hospital	hospital	NOUN
taxlaw-2826	1058	9	will	will	AUX
taxlaw-2826	1058	10	,	,	PUNCT
taxlaw-2826	1058	11	for	for	ADP
taxlaw-2826	1058	12	the	the	DET
taxlaw-2826	1058	13	first	first	ADJ
taxlaw-2826	1058	14	time	time	NOUN
taxlaw-2826	1058	15	,	,	PUNCT
taxlaw-2826	1058	16	need	need	VERB
taxlaw-2826	1058	17	to	to	PART
taxlaw-2826	1058	18	explicitly	explicitly	ADV
taxlaw-2826	1058	19	consider	consider	VERB
taxlaw-2826	1058	20	who	who	PRON
taxlaw-2826	1058	21	makes	make	VERB
taxlaw-2826	1058	22	up	up	ADP
taxlaw-2826	1058	23	the	the	DET
taxlaw-2826	1058	24	community	community	NOUN
taxlaw-2826	1058	25	being	be	AUX
taxlaw-2826	1058	26	served	serve	VERB
taxlaw-2826	1058	27	.	.	PUNCT
taxlaw-2826	1059	1	not	not	PART
taxlaw-2826	1059	2	only	only	ADV
taxlaw-2826	1059	3	this	this	PRON
taxlaw-2826	1059	4	,	,	PUNCT
taxlaw-2826	1059	5	but	but	CCONJ
taxlaw-2826	1059	6	hospitals	hospital	NOUN
taxlaw-2826	1059	7	will	will	AUX
taxlaw-2826	1059	8	then	then	ADV
taxlaw-2826	1059	9	have	have	VERB
taxlaw-2826	1059	10	to	to	PART
taxlaw-2826	1059	11	answer	answer	VERB
taxlaw-2826	1059	12	this	this	DET
taxlaw-2826	1059	13	question	question	NOUN
taxlaw-2826	1059	14	publicly	publicly	ADV
taxlaw-2826	1059	15	in	in	ADP
taxlaw-2826	1059	16	their	their	PRON
taxlaw-2826	1059	17	chnas	chna	NOUN
taxlaw-2826	1059	18	.	.	PUNCT
taxlaw-2826	1060	1	hospitals	hospital	NOUN
taxlaw-2826	1060	2	that	that	PRON
taxlaw-2826	1060	3	have	have	AUX
taxlaw-2826	1060	4	already	already	ADV
taxlaw-2826	1060	5	conducted	conduct	VERB
taxlaw-2826	1060	6	and	and	CCONJ
taxlaw-2826	1060	7	publicized	publicize	VERB
taxlaw-2826	1060	8	chnas	chna	NOUN
taxlaw-2826	1060	9	have	have	AUX
taxlaw-2826	1060	10	taken	take	VERB
taxlaw-2826	1060	11	a	a	DET
taxlaw-2826	1060	12	variety	variety	NOUN
taxlaw-2826	1060	13	of	of	ADP
taxlaw-2826	1060	14	approaches	approach	NOUN
taxlaw-2826	1060	15	to	to	ADP
taxlaw-2826	1060	16	the	the	DET
taxlaw-2826	1060	17	question	question	NOUN
taxlaw-2826	1060	18	.	.	PUNCT
taxlaw-2826	1061	1	some	some	PRON
taxlaw-2826	1061	2	have	have	AUX
taxlaw-2826	1061	3	defined	define	VERB
taxlaw-2826	1061	4	communities	community	NOUN
taxlaw-2826	1061	5	in	in	ADP
taxlaw-2826	1061	6	terms	term	NOUN
taxlaw-2826	1061	7	of	of	ADP
taxlaw-2826	1061	8	their	their	PRON
taxlaw-2826	1061	9	counties	county	NOUN
taxlaw-2826	1061	10	184	184	NUM
taxlaw-2826	1061	11	or	or	CCONJ
taxlaw-2826	1061	12	as	as	ADP
taxlaw-2826	1061	13	lying	lie	VERB
taxlaw-2826	1061	14	within	within	ADP
taxlaw-2826	1061	15	a	a	DET
taxlaw-2826	1061	16	few	few	ADJ
taxlaw-2826	1061	17	miles	mile	NOUN
taxlaw-2826	1061	18	of	of	ADP
taxlaw-2826	1061	19	their	their	PRON
taxlaw-2826	1061	20	zip	zip	NOUN
taxlaw-2826	1061	21	codes	code	NOUN
taxlaw-2826	1061	22	.	.	PUNCT
taxlaw-2826	1062	1	185	185	NUM
taxlaw-2826	1062	2	some	some	DET
taxlaw-2826	1062	3	hospitals	hospital	NOUN
taxlaw-2826	1062	4	stipulate	stipulate	VERB
taxlaw-2826	1062	5	the	the	DET
taxlaw-2826	1062	6	proximate	proximate	NOUN
taxlaw-2826	1062	7	neighborhoods	neighborhood	NOUN
taxlaw-2826	1062	8	186	186	NUM
taxlaw-2826	1062	9	or	or	CCONJ
taxlaw-2826	1062	10	the	the	DET
taxlaw-2826	1062	11	municipalities	municipality	NOUN
taxlaw-2826	1062	12	served	serve	VERB
taxlaw-2826	1062	13	,	,	PUNCT
taxlaw-2826	1062	14	187	187	NUM
taxlaw-2826	1062	15	and	and	CCONJ
taxlaw-2826	1062	16	still	still	ADV
taxlaw-2826	1062	17	others	other	NOUN
taxlaw-2826	1062	18	incorporate	incorporate	VERB
taxlaw-2826	1062	19	both	both	CCONJ
taxlaw-2826	1062	20	geographic	geographic	ADJ
taxlaw-2826	1062	21	and	and	CCONJ
taxlaw-2826	1062	22	demographic	demographic	ADJ
taxlaw-2826	1062	23	markers	marker	NOUN
taxlaw-2826	1062	24	(	(	PUNCT
taxlaw-2826	1062	25	i.e.	i.e.	X
taxlaw-2826	1062	26	,	,	PUNCT
taxlaw-2826	1062	27	the	the	DET
taxlaw-2826	1062	28	city	city	NOUN
taxlaw-2826	1062	29	of	of	ADP
taxlaw-2826	1062	30	chicago	chicago	PROPN
taxlaw-2826	1062	31	plus	plus	CCONJ
taxlaw-2826	1062	32	children	child	NOUN
taxlaw-2826	1062	33	elsewhere	elsewhere	ADV
taxlaw-2826	1062	34	in	in	ADP
taxlaw-2826	1062	35	the	the	DET
taxlaw-2826	1062	36	state	state	NOUN
taxlaw-2826	1062	37	of	of	ADP
taxlaw-2826	1062	38	illinois	illinois	PROPN
taxlaw-2826	1062	39	,	,	PUNCT
taxlaw-2826	1062	40	“	"	PUNCT
taxlaw-2826	1062	41	members	member	NOUN
taxlaw-2826	1062	42	of	of	ADP
taxlaw-2826	1062	43	the	the	DET
taxlaw-2826	1062	44	entertainment	entertainment	NOUN
taxlaw-2826	1062	45	industry	industry	NOUN
taxlaw-2826	1062	46	working	work	VERB
taxlaw-2826	1062	47	or	or	CCONJ
taxlaw-2826	1062	48	residing	reside	VERB
taxlaw-2826	1062	49	in	in	ADP
taxlaw-2826	1062	50	southern	southern	ADJ
taxlaw-2826	1062	51	california	california	PROPN
taxlaw-2826	1062	52	”	"	PUNCT
taxlaw-2826	1062	53	)	)	PUNCT
taxlaw-2826	1062	54	.	.	PUNCT
taxlaw-2826	1063	1	188	188	NUM
taxlaw-2826	1063	2	182	182	NUM
taxlaw-2826	1063	3	community	community	NOUN
taxlaw-2826	1063	4	health	health	NOUN
taxlaw-2826	1063	5	needs	need	VERB
taxlaw-2826	1063	6	assessments	assessment	NOUN
taxlaw-2826	1063	7	for	for	ADP
taxlaw-2826	1063	8	charitable	charitable	ADJ
taxlaw-2826	1063	9	hospitals	hospital	NOUN
taxlaw-2826	1063	10	,	,	PUNCT
taxlaw-2826	1063	11	78	78	NUM
taxlaw-2826	1063	12	fed	feed	VERB
taxlaw-2826	1063	13	.	.	PUNCT
taxlaw-2826	1064	1	reg	reg	PROPN
taxlaw-2826	1064	2	.	.	PROPN
taxlaw-2826	1064	3	20523	20523	NUM
taxlaw-2826	1064	4	,	,	PUNCT
taxlaw-2826	1064	5	20529	20529	NUM
taxlaw-2826	1064	6	(	(	PUNCT
taxlaw-2826	1065	1	proposed	propose	VERB
taxlaw-2826	1065	2	apr	apr	PROPN
taxlaw-2826	1065	3	.	.	PROPN
taxlaw-2826	1065	4	5	5	NUM
taxlaw-2826	1065	5	,	,	PUNCT
taxlaw-2826	1065	6	2013	2013	NUM
taxlaw-2826	1065	7	)	)	PUNCT
taxlaw-2826	1065	8	(	(	PUNCT
taxlaw-2826	1065	9	to	to	PART
taxlaw-2826	1065	10	be	be	AUX
taxlaw-2826	1065	11	codified	codify	VERB
taxlaw-2826	1065	12	at	at	ADP
taxlaw-2826	1065	13	26	26	NUM
taxlaw-2826	1065	14	c.f.r	c.f.r	NOUN
taxlaw-2826	1065	15	.	.	PUNCT
taxlaw-2826	1066	1	pts	pts	PROPN
taxlaw-2826	1066	2	.	.	PROPN
taxlaw-2826	1066	3	1	1	NUM
taxlaw-2826	1066	4	,	,	PUNCT
taxlaw-2826	1066	5	3	3	NUM
taxlaw-2826	1066	6	)	)	PUNCT
taxlaw-2826	1066	7	.	.	PUNCT
taxlaw-2826	1067	1	183	183	NUM
taxlaw-2826	1068	1	i	i	PROPN
taxlaw-2826	1068	2	d.	d.	PROPN
taxlaw-2826	1068	3	184	184	NUM
taxlaw-2826	1068	4	see	see	VERB
taxlaw-2826	1068	5	,	,	PUNCT
taxlaw-2826	1068	6	e.g.	e.g.	ADV
taxlaw-2826	1068	7	,	,	PUNCT
taxlaw-2826	1068	8	holy	holy	PROPN
taxlaw-2826	1068	9	cross	cross	PROPN
taxlaw-2826	1068	10	hosp	hosp	PROPN
taxlaw-2826	1068	11	.	.	PUNCT
taxlaw-2826	1069	1	of	of	ADP
taxlaw-2826	1069	2	silver	silver	PROPN
taxlaw-2826	1069	3	spring	spring	PROPN
taxlaw-2826	1069	4	,	,	PUNCT
taxlaw-2826	1069	5	md	md	PROPN
taxlaw-2826	1069	6	.	.	PROPN
taxlaw-2826	1069	7	,	,	PUNCT
taxlaw-2826	1069	8	community	community	NOUN
taxlaw-2826	1069	9	health	health	NOUN
taxlaw-2826	1069	10	needs	need	VERB
taxlaw-2826	1069	11	assessment	assessment	NOUN
taxlaw-2826	1069	12	4	4	NUM
taxlaw-2826	1069	13	(	(	PUNCT
taxlaw-2826	1069	14	2012	2012	NUM
taxlaw-2826	1069	15	)	)	PUNCT
taxlaw-2826	1069	16	,	,	PUNCT
taxlaw-2826	1069	17	available	available	ADJ
taxlaw-2826	1069	18	at	at	ADP
taxlaw-2826	1069	19	http://www.holycrosshealth.org/documents/community_involvement/hch_communityhealthneedsassessm	http://www.holycrosshealth.org/documents/community_involvement/hch_communityhealthneedsassessm	NUM
taxlaw-2826	1069	20	ent_fy13.pdf	ent_fy13.pdf	ADJ
taxlaw-2826	1069	21	;	;	PUNCT
taxlaw-2826	1069	22	meriter	meriter	NOUN
taxlaw-2826	1069	23	health	health	NOUN
taxlaw-2826	1069	24	serv	serv	PROPN
taxlaw-2826	1069	25	.	.	PROPN
taxlaw-2826	1070	1	,	,	PUNCT
taxlaw-2826	1070	2	2012	2012	NUM
taxlaw-2826	1070	3	community	community	NOUN
taxlaw-2826	1070	4	health	health	NOUN
taxlaw-2826	1070	5	needs	need	VERB
taxlaw-2826	1070	6	assessment	assessment	NOUN
taxlaw-2826	1070	7	5	5	NUM
taxlaw-2826	1070	8	(	(	PUNCT
taxlaw-2826	1070	9	2012	2012	NUM
taxlaw-2826	1070	10	)	)	PUNCT
taxlaw-2826	1070	11	,	,	PUNCT
taxlaw-2826	1070	12	available	available	ADJ
taxlaw-2826	1070	13	at	at	ADP
taxlaw-2826	1070	14	http://www.meriter.com/data/content/meriter%202012%20community%20health%20needs%20assessment	http://www.meriter.com/data/content/meriter%202012%20community%20health%20needs%20assessment	PROPN
taxlaw-2826	1070	15	1.pdf	1.pdf	NOUN
taxlaw-2826	1070	16	.	.	PROPN
taxlaw-2826	1070	17	185	185	NUM
taxlaw-2826	1070	18	see	see	NOUN
taxlaw-2826	1070	19	,	,	PUNCT
taxlaw-2826	1070	20	e.g.	e.g.	ADV
taxlaw-2826	1070	21	,	,	PUNCT
taxlaw-2826	1070	22	advocate	advocate	ADJ
taxlaw-2826	1070	23	trinity	trinity	PROPN
taxlaw-2826	1070	24	hosp	hosp	PROPN
taxlaw-2826	1070	25	.	.	PUNCT
taxlaw-2826	1071	1	,	,	PUNCT
taxlaw-2826	1071	2	2011–2013	2011–2013	NUM
taxlaw-2826	1071	3	community	community	NOUN
taxlaw-2826	1071	4	health	health	NOUN
taxlaw-2826	1071	5	needs	need	VERB
taxlaw-2826	1071	6	assessment	assessment	NOUN
taxlaw-2826	1071	7	4	4	NUM
taxlaw-2826	1071	8	(	(	PUNCT
taxlaw-2826	1071	9	2011	2011	NUM
taxlaw-2826	1071	10	)	)	PUNCT
taxlaw-2826	1071	11	,	,	PUNCT
taxlaw-2826	1071	12	available	available	ADJ
taxlaw-2826	1071	13	at	at	ADP
taxlaw-2826	1071	14	http://www.advocatehealth.com/documents/chna/trinitychnareport1-14.pdf	http://www.advocatehealth.com/documents/chna/trinitychnareport1-14.pdf	PROPN
taxlaw-2826	1071	15	;	;	PUNCT
taxlaw-2826	1071	16	ctr	ctr	PROPN
taxlaw-2826	1071	17	prof’l	prof’l	PROPN
taxlaw-2826	1071	18	research	research	NOUN
taxlaw-2826	1071	19	consultants	consultants	PROPN
taxlaw-2826	1071	20	,	,	PUNCT
taxlaw-2826	1071	21	inc	inc	PROPN
taxlaw-2826	1071	22	.	.	PROPN
taxlaw-2826	1071	23	,	,	PUNCT
taxlaw-2826	1071	24	2012	2012	NUM
taxlaw-2826	1071	25	prc	prc	PROPN
taxlaw-2826	1071	26	community	community	NOUN
taxlaw-2826	1071	27	health	health	NOUN
taxlaw-2826	1071	28	needs	need	VERB
taxlaw-2826	1071	29	assessment	assessment	NOUN
taxlaw-2826	1071	30	report	report	NOUN
taxlaw-2826	1071	31	7	7	NUM
taxlaw-2826	1071	32	(	(	PUNCT
taxlaw-2826	1071	33	2012	2012	NUM
taxlaw-2826	1071	34	)	)	PUNCT
taxlaw-2826	1071	35	,	,	PUNCT
taxlaw-2826	1071	36	available	available	ADJ
taxlaw-2826	1071	37	at	at	ADP
taxlaw-2826	1071	38	http://www.uchospitals.edu/pdf/uch_034998.pdf	http://www.uchospitals.edu/pdf/uch_034998.pdf	NOUN
taxlaw-2826	1071	39	.	.	PUNCT
taxlaw-2826	1072	1	186	186	NUM
taxlaw-2826	1072	2	see	see	NOUN
taxlaw-2826	1072	3	,	,	PUNCT
taxlaw-2826	1072	4	e.g.	e.g.	ADV
taxlaw-2826	1072	5	,	,	PUNCT
taxlaw-2826	1072	6	bronx	bronx	PROPN
taxlaw-2826	1072	7	-	-	PUNCT
taxlaw-2826	1072	8	lebanon	lebanon	PROPN
taxlaw-2826	1072	9	hosp	hosp	PROPN
taxlaw-2826	1072	10	.	.	PUNCT
taxlaw-2826	1073	1	ctr	ctr	PROPN
taxlaw-2826	1073	2	.	.	PROPN
taxlaw-2826	1073	3	,	,	PUNCT
taxlaw-2826	1073	4	2013	2013	NUM
taxlaw-2826	1073	5	community	community	NOUN
taxlaw-2826	1073	6	needs	need	VERB
taxlaw-2826	1073	7	assessment	assessment	NOUN
taxlaw-2826	1073	8	1–13	1–13	PROPN
taxlaw-2826	1073	9	(	(	PUNCT
taxlaw-2826	1073	10	2013	2013	NUM
taxlaw-2826	1073	11	)	)	PUNCT
taxlaw-2826	1073	12	,	,	PUNCT
taxlaw-2826	1073	13	available	available	ADJ
taxlaw-2826	1073	14	at	at	ADP
taxlaw-2826	1073	15	http://www.bronxcare.org/fileadmin/sitefiles/pdf%20files/bronxlebanon_2013_community_health_needs_assessment.pdf	http://www.bronxcare.org/fileadmin/sitefiles/pdf%20files/bronxlebanon_2013_community_health_needs_assessment.pdf	PROPN
taxlaw-2826	1073	16	;	;	PUNCT
taxlaw-2826	1073	17	ngozi	ngozi	PROPN
taxlaw-2826	1073	18	moses	moses	PROPN
taxlaw-2826	1073	19	,	,	PUNCT
taxlaw-2826	1073	20	brooklyn	brooklyn	PROPN
taxlaw-2826	1073	21	perinatal	perinatal	PROPN
taxlaw-2826	1073	22	network	network	PROPN
taxlaw-2826	1073	23	et	et	PROPN
taxlaw-2826	1073	24	al	al	PROPN
taxlaw-2826	1073	25	.	.	PROPN
taxlaw-2826	1073	26	,	,	PUNCT
taxlaw-2826	1073	27	the	the	DET
taxlaw-2826	1073	28	need	need	NOUN
taxlaw-2826	1073	29	for	for	ADP
taxlaw-2826	1073	30	caring	care	VERB
taxlaw-2826	1073	31	in	in	ADP
taxlaw-2826	1073	32	north	north	NOUN
taxlaw-2826	1073	33	and	and	CCONJ
taxlaw-2826	1073	34	central	central	ADJ
taxlaw-2826	1073	35	brooklyn	brooklyn	PROPN
taxlaw-2826	1073	36	:	:	PUNCT
taxlaw-2826	1073	37	a	a	DET
taxlaw-2826	1073	38	community	community	NOUN
taxlaw-2826	1073	39	needs	need	VERB
taxlaw-2826	1073	40	assessment	assessment	NOUN
taxlaw-2826	1073	41	1	1	NUM
taxlaw-2826	1073	42	(	(	PUNCT
taxlaw-2826	1073	43	2013	2013	NUM
taxlaw-2826	1073	44	)	)	PUNCT
taxlaw-2826	1073	45	,	,	PUNCT
taxlaw-2826	1073	46	available	available	ADJ
taxlaw-2826	1073	47	at	at	ADP
taxlaw-2826	1073	48	http://www.nylpi.org/wp-content/uploads/bsk-pdfmanager/138_the_need_for_caring_in_central_and_north_brooklyn_04.10.2013_fi	http://www.nylpi.org/wp-content/uploads/bsk-pdfmanager/138_the_need_for_caring_in_central_and_north_brooklyn_04.10.2013_fi	PROPN
taxlaw-2826	1073	49	nal_repor	nal_repor	SYM
taxlaw-2826	1073	50	....	....	SYM
taxlaw-2826	1073	51	pdf	pdf	NOUN
taxlaw-2826	1073	52	.	.	PUNCT
taxlaw-2826	1074	1	187	187	NUM
taxlaw-2826	1074	2	see	see	NOUN
taxlaw-2826	1074	3	,	,	PUNCT
taxlaw-2826	1074	4	e.g.	e.g.	ADV
taxlaw-2826	1074	5	,	,	PUNCT
taxlaw-2826	1074	6	bassett	bassett	PROPN
taxlaw-2826	1074	7	med	med	PROPN
taxlaw-2826	1074	8	.	.	PUNCT
taxlaw-2826	1074	9	ctr	ctr	PROPN
taxlaw-2826	1074	10	.	.	PROPN
taxlaw-2826	1074	11	,	,	PUNCT
taxlaw-2826	1074	12	community	community	NOUN
taxlaw-2826	1074	13	health	health	NOUN
taxlaw-2826	1074	14	needs	need	VERB
taxlaw-2826	1074	15	assessment	assessment	NOUN
taxlaw-2826	1074	16	1	1	NUM
taxlaw-2826	1074	17	(	(	PUNCT
taxlaw-2826	1074	18	2013	2013	NUM
taxlaw-2826	1074	19	)	)	PUNCT
taxlaw-2826	1074	20	,	,	PUNCT
taxlaw-2826	1074	21	available	available	ADJ
taxlaw-2826	1074	22	at	at	ADP
taxlaw-2826	1074	23	http://www.bassett.org/gedownload!/2013-bmc-chna.pdf?item_id=182938650&version_id=182938651	http://www.bassett.org/gedownload!/2013-bmc-chna.pdf?item_id=182938650&version_id=182938651	NOUN
taxlaw-2826	1074	24	;	;	PUNCT
taxlaw-2826	1074	25	kaiser	kaiser	PROPN
taxlaw-2826	1074	26	permanente	permanente	PROPN
taxlaw-2826	1074	27	,	,	PUNCT
taxlaw-2826	1074	28	2013	2013	NUM
taxlaw-2826	1074	29	community	community	NOUN
taxlaw-2826	1074	30	health	health	NOUN
taxlaw-2826	1074	31	needs	need	VERB
taxlaw-2826	1074	32	assessment	assessment	NOUN
taxlaw-2826	1074	33	:	:	PUNCT
taxlaw-2826	1074	34	kaiser	kaiser	PROPN
taxlaw-2826	1074	35	foundation	foundation	PROPN
taxlaw-2826	1074	36	hospital	hospital	PROPN
taxlaw-2826	1074	37	—	—	PUNCT
taxlaw-2826	1074	38	redwood	redwood	NOUN
taxlaw-2826	1074	39	city	city	NOUN
taxlaw-2826	1074	40	12	12	NUM
taxlaw-2826	1074	41	(	(	PUNCT
taxlaw-2826	1074	42	2013	2013	NUM
taxlaw-2826	1074	43	)	)	PUNCT
taxlaw-2826	1074	44	,	,	PUNCT
taxlaw-2826	1074	45	available	available	ADJ
taxlaw-2826	1074	46	at	at	ADP
taxlaw-2826	1074	47	http://share.kaiserpermanente.org/wpcontent/uploads/2013/09/redwood-city-chna-2013.pdf	http://share.kaiserpermanente.org/wpcontent/uploads/2013/09/redwood-city-chna-2013.pdf	PROPN
taxlaw-2826	1074	48	.	.	PUNCT
taxlaw-2826	1075	1	188	188	NUM
taxlaw-2826	1075	2	see	see	NOUN
taxlaw-2826	1075	3	,	,	PUNCT
taxlaw-2826	1075	4	e.g.	e.g.	ADV
taxlaw-2826	1075	5	,	,	PUNCT
taxlaw-2826	1075	6	ann	ann	PROPN
taxlaw-2826	1075	7	&	&	CCONJ
taxlaw-2826	1075	8	robert	robert	PROPN
taxlaw-2826	1075	9	h.	h.	PROPN
taxlaw-2826	1075	10	lurie	lurie	PROPN
taxlaw-2826	1075	11	children	children	PROPN
taxlaw-2826	1075	12	’s	’s	PART
taxlaw-2826	1075	13	hosp	hosp	PROPN
taxlaw-2826	1075	14	.	.	PUNCT
taxlaw-2826	1076	1	of	of	ADP
taxlaw-2826	1076	2	chi	chi	PROPN
taxlaw-2826	1076	3	.	.	PUNCT
taxlaw-2826	1076	4	,	,	PUNCT
taxlaw-2826	1076	5	community	community	NOUN
taxlaw-2826	1076	6	health	health	NOUN
taxlaw-2826	1076	7	needs	need	VERB
taxlaw-2826	1076	8	assessment	assessment	NOUN
taxlaw-2826	1076	9	2013	2013	NUM
taxlaw-2826	1076	10	,	,	PUNCT
taxlaw-2826	1076	11	at	at	ADP
taxlaw-2826	1076	12	10	10	NUM
taxlaw-2826	1076	13	(	(	PUNCT
taxlaw-2826	1076	14	2013	2013	NUM
taxlaw-2826	1076	15	)	)	PUNCT
taxlaw-2826	1076	16	,	,	PUNCT
taxlaw-2826	1076	17	available	available	ADJ
taxlaw-2826	1076	18	at	at	ADP
taxlaw-2826	1076	19	https://www.luriechildrens.org/en-us/community/communityhealth-needs-assessment/documents/chna-2013.pdf	https://www.luriechildrens.org/en-us/community/communityhealth-needs-assessment/documents/chna-2013.pdf	NOUN
taxlaw-2826	1076	20	;	;	PUNCT
taxlaw-2826	1076	21	motion	motion	NOUN
taxlaw-2826	1076	22	picture	picture	NOUN
taxlaw-2826	1076	23	&	&	CCONJ
taxlaw-2826	1076	24	television	television	PROPN
taxlaw-2826	1076	25	fund	fund	PROPN
taxlaw-2826	1076	26	,	,	PUNCT
taxlaw-2826	1076	27	community	community	NOUN
taxlaw-2826	1076	28	health	health	NOUN
taxlaw-2826	1076	29	care	care	NOUN
taxlaw-2826	1076	30	needs	need	VERB
taxlaw-2826	1076	31	assessment	assessment	NOUN
taxlaw-2826	1076	32	11	11	NUM
taxlaw-2826	1076	33	(	(	PUNCT
taxlaw-2826	1076	34	2013	2013	NUM
taxlaw-2826	1076	35	)	)	PUNCT
taxlaw-2826	1076	36	,	,	PUNCT
taxlaw-2826	1076	37	available	available	ADJ
taxlaw-2826	1076	38	at	at	ADP
taxlaw-2826	1076	39	http://www.mptf.com/file/mptf-documents--part/2013-mptf-community-health-needs-assessment.pdf	http://www.mptf.com/file/mptf-documents--part/2013-mptf-community-health-needs-assessment.pdf	PROPN
taxlaw-2826	1076	40	.	.	PUNCT
taxlaw-2826	1077	1	2014	2014	NUM
taxlaw-2826	1077	2	]	]	PUNCT
taxlaw-2826	1077	3	tax	tax	NOUN
taxlaw-2826	1077	4	-	-	PUNCT
taxlaw-2826	1077	5	exempt	exempt	ADJ
taxlaw-2826	1077	6	hospitals	hospital	NOUN
taxlaw-2826	1077	7	and	and	CCONJ
taxlaw-2826	1077	8	their	their	PRON
taxlaw-2826	1077	9	communities	community	NOUN
taxlaw-2826	1077	10	79	79	NUM
taxlaw-2826	1077	11	while	while	SCONJ
taxlaw-2826	1077	12	different	different	ADJ
taxlaw-2826	1077	13	hospitals	hospital	NOUN
taxlaw-2826	1077	14	will	will	AUX
taxlaw-2826	1077	15	inevitably	inevitably	ADV
taxlaw-2826	1077	16	adopt	adopt	VERB
taxlaw-2826	1077	17	broader	broad	ADJ
taxlaw-2826	1077	18	or	or	CCONJ
taxlaw-2826	1077	19	narrower	narrow	ADJ
taxlaw-2826	1077	20	definitions	definition	NOUN
taxlaw-2826	1077	21	of	of	ADP
taxlaw-2826	1077	22	community	community	NOUN
taxlaw-2826	1077	23	in	in	ADP
taxlaw-2826	1077	24	their	their	PRON
taxlaw-2826	1077	25	chnas	chna	NOUN
taxlaw-2826	1077	26	,	,	PUNCT
taxlaw-2826	1077	27	the	the	DET
taxlaw-2826	1077	28	data	datum	NOUN
taxlaw-2826	1077	29	here	here	ADV
taxlaw-2826	1077	30	suggest	suggest	VERB
taxlaw-2826	1077	31	that	that	SCONJ
taxlaw-2826	1077	32	hospitals	hospital	NOUN
taxlaw-2826	1077	33	are	be	AUX
taxlaw-2826	1077	34	at	at	ADV
taxlaw-2826	1077	35	least	least	ADJ
taxlaw-2826	1077	36	partially	partially	ADV
taxlaw-2826	1077	37	responsive	responsive	ADJ
taxlaw-2826	1077	38	to	to	ADP
taxlaw-2826	1077	39	their	their	PRON
taxlaw-2826	1077	40	immediately	immediately	ADV
taxlaw-2826	1077	41	proximate	proximate	VERB
taxlaw-2826	1077	42	communities	community	NOUN
taxlaw-2826	1077	43	.	.	PUNCT
taxlaw-2826	1078	1	hospitals	hospital	NOUN
taxlaw-2826	1078	2	in	in	ADP
taxlaw-2826	1078	3	urban	urban	ADJ
taxlaw-2826	1078	4	areas	area	NOUN
taxlaw-2826	1078	5	with	with	ADP
taxlaw-2826	1078	6	more	more	ADJ
taxlaw-2826	1078	7	residents	resident	NOUN
taxlaw-2826	1078	8	living	live	VERB
taxlaw-2826	1078	9	just	just	ADV
taxlaw-2826	1078	10	above	above	ADP
taxlaw-2826	1078	11	the	the	DET
taxlaw-2826	1078	12	poverty	poverty	NOUN
taxlaw-2826	1078	13	line	line	NOUN
taxlaw-2826	1078	14	might	might	AUX
taxlaw-2826	1078	15	provide	provide	VERB
taxlaw-2826	1078	16	more	more	ADV
taxlaw-2826	1078	17	free	free	ADJ
taxlaw-2826	1078	18	care	care	NOUN
taxlaw-2826	1078	19	.	.	PUNCT
taxlaw-2826	1079	1	hospitals	hospital	NOUN
taxlaw-2826	1079	2	in	in	ADP
taxlaw-2826	1079	3	areas	area	NOUN
taxlaw-2826	1079	4	with	with	ADP
taxlaw-2826	1079	5	fewer	few	ADJ
taxlaw-2826	1079	6	free	free	ADJ
taxlaw-2826	1079	7	care	care	NOUN
taxlaw-2826	1079	8	needs	need	NOUN
taxlaw-2826	1079	9	may	may	AUX
taxlaw-2826	1079	10	be	be	AUX
taxlaw-2826	1079	11	more	more	ADV
taxlaw-2826	1079	12	likely	likely	ADJ
taxlaw-2826	1079	13	interface	interface	NOUN
taxlaw-2826	1079	14	with	with	ADP
taxlaw-2826	1079	15	their	their	PRON
taxlaw-2826	1079	16	communities	community	NOUN
taxlaw-2826	1079	17	by	by	ADP
taxlaw-2826	1079	18	building	build	VERB
taxlaw-2826	1079	19	physical	physical	ADJ
taxlaw-2826	1079	20	improvements	improvement	NOUN
taxlaw-2826	1079	21	or	or	CCONJ
taxlaw-2826	1079	22	enhancing	enhance	VERB
taxlaw-2826	1079	23	their	their	PRON
taxlaw-2826	1079	24	environments	environment	NOUN
taxlaw-2826	1079	25	.	.	PUNCT
taxlaw-2826	1080	1	hospitals	hospital	NOUN
taxlaw-2826	1080	2	in	in	ADP
taxlaw-2826	1080	3	communities	community	NOUN
taxlaw-2826	1080	4	where	where	SCONJ
taxlaw-2826	1080	5	people	people	NOUN
taxlaw-2826	1080	6	live	live	VERB
taxlaw-2826	1080	7	below	below	ADP
taxlaw-2826	1080	8	the	the	DET
taxlaw-2826	1080	9	poverty	poverty	NOUN
taxlaw-2826	1080	10	line	line	NOUN
taxlaw-2826	1080	11	may	may	AUX
taxlaw-2826	1080	12	prefer	prefer	VERB
taxlaw-2826	1080	13	financial	financial	ADJ
taxlaw-2826	1080	14	aid	aid	NOUN
taxlaw-2826	1080	15	policies	policy	NOUN
taxlaw-2826	1080	16	targeted	target	VERB
taxlaw-2826	1080	17	toward	toward	ADP
taxlaw-2826	1080	18	patients	patient	NOUN
taxlaw-2826	1080	19	on	on	ADP
taxlaw-2826	1080	20	the	the	DET
taxlaw-2826	1080	21	lower	low	ADJ
taxlaw-2826	1080	22	end	end	NOUN
taxlaw-2826	1080	23	of	of	ADP
taxlaw-2826	1080	24	the	the	DET
taxlaw-2826	1080	25	income	income	NOUN
taxlaw-2826	1080	26	spectrum	spectrum	NOUN
taxlaw-2826	1080	27	.	.	PUNCT
taxlaw-2826	1081	1	these	these	DET
taxlaw-2826	1081	2	alternatives	alternative	NOUN
taxlaw-2826	1081	3	that	that	PRON
taxlaw-2826	1081	4	this	this	DET
taxlaw-2826	1081	5	article	article	NOUN
taxlaw-2826	1081	6	has	have	AUX
taxlaw-2826	1081	7	identified	identify	VERB
taxlaw-2826	1081	8	are	be	AUX
taxlaw-2826	1081	9	perhaps	perhaps	ADV
taxlaw-2826	1081	10	just	just	ADV
taxlaw-2826	1081	11	a	a	DET
taxlaw-2826	1081	12	few	few	ADJ
taxlaw-2826	1081	13	of	of	ADP
taxlaw-2826	1081	14	the	the	DET
taxlaw-2826	1081	15	ways	way	NOUN
taxlaw-2826	1081	16	in	in	ADP
taxlaw-2826	1081	17	which	which	PRON
taxlaw-2826	1081	18	hospitals	hospital	NOUN
taxlaw-2826	1081	19	react	react	VERB
taxlaw-2826	1081	20	to	to	ADP
taxlaw-2826	1081	21	their	their	PRON
taxlaw-2826	1081	22	communities	community	NOUN
taxlaw-2826	1081	23	when	when	SCONJ
taxlaw-2826	1081	24	deciding	decide	VERB
taxlaw-2826	1081	25	such	such	ADJ
taxlaw-2826	1081	26	issues	issue	NOUN
taxlaw-2826	1081	27	as	as	ADP
taxlaw-2826	1081	28	how	how	SCONJ
taxlaw-2826	1081	29	much	much	ADJ
taxlaw-2826	1081	30	to	to	PART
taxlaw-2826	1081	31	spend	spend	VERB
taxlaw-2826	1081	32	on	on	ADP
taxlaw-2826	1081	33	community	community	NOUN
taxlaw-2826	1081	34	benefit	benefit	NOUN
taxlaw-2826	1081	35	versus	versus	ADP
taxlaw-2826	1081	36	community	community	NOUN
taxlaw-2826	1081	37	building	building	NOUN
taxlaw-2826	1081	38	,	,	PUNCT
taxlaw-2826	1081	39	and	and	CCONJ
taxlaw-2826	1081	40	what	what	DET
taxlaw-2826	1081	41	activities	activity	NOUN
taxlaw-2826	1081	42	to	to	AUX
taxlaw-2826	1081	43	fund	fund	VERB
taxlaw-2826	1081	44	.	.	PUNCT
taxlaw-2826	1082	1	the	the	DET
taxlaw-2826	1082	2	fact	fact	NOUN
taxlaw-2826	1082	3	that	that	SCONJ
taxlaw-2826	1082	4	hospitals	hospital	NOUN
taxlaw-2826	1082	5	respond	respond	VERB
taxlaw-2826	1082	6	to	to	ADP
taxlaw-2826	1082	7	their	their	PRON
taxlaw-2826	1082	8	communities	community	NOUN
taxlaw-2826	1082	9	raises	raise	VERB
taxlaw-2826	1082	10	the	the	DET
taxlaw-2826	1082	11	fundamental	fundamental	ADJ
taxlaw-2826	1082	12	question	question	NOUN
taxlaw-2826	1082	13	for	for	ADP
taxlaw-2826	1082	14	lawmakers	lawmaker	NOUN
taxlaw-2826	1082	15	:	:	PUNCT
taxlaw-2826	1082	16	is	be	AUX
taxlaw-2826	1082	17	it	it	PRON
taxlaw-2826	1082	18	acceptable	acceptable	ADJ
taxlaw-2826	1082	19	that	that	SCONJ
taxlaw-2826	1082	20	hospitals	hospital	NOUN
taxlaw-2826	1082	21	in	in	ADP
taxlaw-2826	1082	22	areas	area	NOUN
taxlaw-2826	1082	23	with	with	ADP
taxlaw-2826	1082	24	fewer	few	ADJ
taxlaw-2826	1082	25	needs	need	NOUN
taxlaw-2826	1082	26	may	may	AUX
taxlaw-2826	1082	27	provide	provide	VERB
taxlaw-2826	1082	28	fewer	few	ADJ
taxlaw-2826	1082	29	community	community	NOUN
taxlaw-2826	1082	30	benefits	benefit	NOUN
taxlaw-2826	1082	31	?	?	PUNCT
taxlaw-2826	1083	1	for	for	ADP
taxlaw-2826	1083	2	example	example	NOUN
taxlaw-2826	1083	3	,	,	PUNCT
taxlaw-2826	1083	4	is	be	AUX
taxlaw-2826	1083	5	it	it	PRON
taxlaw-2826	1083	6	objectionable	objectionable	ADJ
taxlaw-2826	1083	7	that	that	SCONJ
taxlaw-2826	1083	8	hospitals	hospital	NOUN
taxlaw-2826	1083	9	in	in	ADP
taxlaw-2826	1083	10	areas	area	NOUN
taxlaw-2826	1083	11	with	with	ADP
taxlaw-2826	1083	12	high	high	ADJ
taxlaw-2826	1083	13	rates	rate	NOUN
taxlaw-2826	1083	14	of	of	ADP
taxlaw-2826	1083	15	private	private	ADJ
taxlaw-2826	1083	16	insurance	insurance	NOUN
taxlaw-2826	1083	17	provide	provide	VERB
taxlaw-2826	1083	18	limited	limit	VERB
taxlaw-2826	1083	19	free	free	ADJ
taxlaw-2826	1083	20	care	care	NOUN
taxlaw-2826	1083	21	?	?	PUNCT
taxlaw-2826	1084	1	should	should	AUX
taxlaw-2826	1084	2	those	those	DET
taxlaw-2826	1084	3	hospitals	hospital	NOUN
taxlaw-2826	1084	4	have	have	VERB
taxlaw-2826	1084	5	to	to	PART
taxlaw-2826	1084	6	compensate	compensate	VERB
taxlaw-2826	1084	7	in	in	ADP
taxlaw-2826	1084	8	some	some	DET
taxlaw-2826	1084	9	way	way	NOUN
taxlaw-2826	1084	10	for	for	ADP
taxlaw-2826	1084	11	the	the	DET
taxlaw-2826	1084	12	fact	fact	NOUN
taxlaw-2826	1084	13	that	that	SCONJ
taxlaw-2826	1084	14	their	their	PRON
taxlaw-2826	1084	15	communities	community	NOUN
taxlaw-2826	1084	16	have	have	AUX
taxlaw-2826	1084	17	low	low	ADJ
taxlaw-2826	1084	18	free	free	ADJ
taxlaw-2826	1084	19	care	care	NOUN
taxlaw-2826	1084	20	needs	need	NOUN
taxlaw-2826	1084	21	?	?	PUNCT
taxlaw-2826	1085	1	or	or	CCONJ
taxlaw-2826	1085	2	should	should	AUX
taxlaw-2826	1085	3	a	a	DET
taxlaw-2826	1085	4	hospital	hospital	NOUN
taxlaw-2826	1085	5	in	in	ADP
taxlaw-2826	1085	6	an	an	DET
taxlaw-2826	1085	7	area	area	NOUN
taxlaw-2826	1085	8	with	with	ADP
taxlaw-2826	1085	9	high	high	ADJ
taxlaw-2826	1085	10	insurance	insurance	NOUN
taxlaw-2826	1085	11	coverage	coverage	NOUN
taxlaw-2826	1085	12	be	be	VERB
taxlaw-2826	1085	13	able	able	ADJ
taxlaw-2826	1085	14	to	to	PART
taxlaw-2826	1085	15	satisfy	satisfy	VERB
taxlaw-2826	1085	16	the	the	DET
taxlaw-2826	1085	17	community	community	NOUN
taxlaw-2826	1085	18	benefit	benefit	NOUN
taxlaw-2826	1085	19	standard	standard	NOUN
taxlaw-2826	1085	20	by	by	ADP
taxlaw-2826	1085	21	simply	simply	ADV
taxlaw-2826	1085	22	devoting	devote	VERB
taxlaw-2826	1085	23	0.004	0.004	NUM
taxlaw-2826	1085	24	%	%	NOUN
taxlaw-2826	1085	25	of	of	ADP
taxlaw-2826	1085	26	its	its	PRON
taxlaw-2826	1085	27	annual	annual	ADJ
taxlaw-2826	1085	28	expenditures	expenditure	NOUN
taxlaw-2826	1085	29	to	to	PART
taxlaw-2826	1085	30	leadership	leadership	VERB
taxlaw-2826	1085	31	training	training	NOUN
taxlaw-2826	1085	32	for	for	ADP
taxlaw-2826	1085	33	local	local	ADJ
taxlaw-2826	1085	34	youth	youth	NOUN
taxlaw-2826	1085	35	?	?	PUNCT
taxlaw-2826	1086	1	what	what	PRON
taxlaw-2826	1086	2	if	if	SCONJ
taxlaw-2826	1086	3	a	a	DET
taxlaw-2826	1086	4	hospital	hospital	NOUN
taxlaw-2826	1086	5	really	really	ADV
taxlaw-2826	1086	6	is	be	AUX
taxlaw-2826	1086	7	located	locate	VERB
taxlaw-2826	1086	8	right	right	ADV
taxlaw-2826	1086	9	in	in	ADP
taxlaw-2826	1086	10	the	the	DET
taxlaw-2826	1086	11	middle	middle	NOUN
taxlaw-2826	1086	12	of	of	ADP
taxlaw-2826	1086	13	a	a	DET
taxlaw-2826	1086	14	wealthy	wealthy	ADJ
taxlaw-2826	1086	15	community	community	NOUN
taxlaw-2826	1086	16	?	?	PUNCT
taxlaw-2826	1087	1	under	under	ADP
taxlaw-2826	1087	2	current	current	ADJ
taxlaw-2826	1087	3	law	law	NOUN
taxlaw-2826	1087	4	,	,	PUNCT
taxlaw-2826	1087	5	that	that	DET
taxlaw-2826	1087	6	hospital	hospital	NOUN
taxlaw-2826	1087	7	has	have	VERB
taxlaw-2826	1087	8	no	no	DET
taxlaw-2826	1087	9	clear	clear	ADJ
taxlaw-2826	1087	10	obligation	obligation	NOUN
taxlaw-2826	1087	11	to	to	PART
taxlaw-2826	1087	12	do	do	AUX
taxlaw-2826	1087	13	anything	anything	PRON
taxlaw-2826	1087	14	for	for	ADP
taxlaw-2826	1087	15	disadvantaged	disadvantaged	ADJ
taxlaw-2826	1087	16	groups	group	NOUN
taxlaw-2826	1087	17	.	.	PUNCT
taxlaw-2826	1088	1	these	these	DET
taxlaw-2826	1088	2	questions	question	NOUN
taxlaw-2826	1088	3	go	go	VERB
taxlaw-2826	1088	4	to	to	ADP
taxlaw-2826	1088	5	the	the	DET
taxlaw-2826	1088	6	core	core	NOUN
taxlaw-2826	1088	7	of	of	ADP
taxlaw-2826	1088	8	the	the	DET
taxlaw-2826	1088	9	longstanding	longstanding	ADJ
taxlaw-2826	1088	10	“	"	PUNCT
taxlaw-2826	1088	11	community	community	NOUN
taxlaw-2826	1088	12	benefit	benefit	NOUN
taxlaw-2826	1088	13	”	"	PUNCT
taxlaw-2826	1088	14	standard	standard	NOUN
taxlaw-2826	1088	15	.	.	PUNCT
taxlaw-2826	1089	1	by	by	ADP
taxlaw-2826	1089	2	its	its	PRON
taxlaw-2826	1089	3	own	own	ADJ
taxlaw-2826	1089	4	terms	term	NOUN
taxlaw-2826	1089	5	,	,	PUNCT
taxlaw-2826	1089	6	the	the	DET
taxlaw-2826	1089	7	standard	standard	NOUN
taxlaw-2826	1089	8	requires	require	VERB
taxlaw-2826	1089	9	hospitals	hospital	NOUN
taxlaw-2826	1089	10	to	to	PART
taxlaw-2826	1089	11	serve	serve	VERB
taxlaw-2826	1089	12	the	the	DET
taxlaw-2826	1089	13	interest	interest	NOUN
taxlaw-2826	1089	14	of	of	ADP
taxlaw-2826	1089	15	“	"	PUNCT
taxlaw-2826	1089	16	the	the	DET
taxlaw-2826	1089	17	community	community	NOUN
taxlaw-2826	1089	18	.	.	PUNCT
taxlaw-2826	1089	19	”	"	PUNCT
taxlaw-2826	1090	1	the	the	DET
taxlaw-2826	1090	2	contrast	contrast	NOUN
taxlaw-2826	1090	3	drawn	draw	VERB
taxlaw-2826	1090	4	in	in	ADP
taxlaw-2826	1090	5	the	the	DET
taxlaw-2826	1090	6	original	original	ADJ
taxlaw-2826	1090	7	irs	irs	PROPN
taxlaw-2826	1090	8	revenue	revenue	NOUN
taxlaw-2826	1090	9	ruling	ruling	NOUN
taxlaw-2826	1090	10	was	be	AUX
taxlaw-2826	1090	11	between	between	ADP
taxlaw-2826	1090	12	“	"	PUNCT
taxlaw-2826	1090	13	the	the	DET
taxlaw-2826	1090	14	community	community	NOUN
taxlaw-2826	1090	15	”	"	PUNCT
taxlaw-2826	1090	16	and	and	CCONJ
taxlaw-2826	1090	17	private	private	ADJ
taxlaw-2826	1090	18	interests	interest	NOUN
taxlaw-2826	1090	19	.	.	PUNCT
taxlaw-2826	1091	1	however	however	ADV
taxlaw-2826	1091	2	,	,	PUNCT
taxlaw-2826	1091	3	“	"	PUNCT
taxlaw-2826	1091	4	the	the	DET
taxlaw-2826	1091	5	community	community	NOUN
taxlaw-2826	1091	6	”	"	PUNCT
taxlaw-2826	1091	7	can	can	AUX
taxlaw-2826	1091	8	still	still	ADV
taxlaw-2826	1091	9	be	be	AUX
taxlaw-2826	1091	10	a	a	DET
taxlaw-2826	1091	11	relatively	relatively	ADV
taxlaw-2826	1091	12	narrow	narrow	ADJ
taxlaw-2826	1091	13	group	group	NOUN
taxlaw-2826	1091	14	.	.	PUNCT
taxlaw-2826	1092	1	it	it	PRON
taxlaw-2826	1092	2	might	might	AUX
taxlaw-2826	1092	3	be	be	AUX
taxlaw-2826	1092	4	a	a	DET
taxlaw-2826	1092	5	wealthy	wealthy	ADJ
taxlaw-2826	1092	6	suburb	suburb	NOUN
taxlaw-2826	1092	7	or	or	CCONJ
taxlaw-2826	1092	8	a	a	DET
taxlaw-2826	1092	9	group	group	NOUN
taxlaw-2826	1092	10	of	of	ADP
taxlaw-2826	1092	11	affluent	affluent	ADJ
taxlaw-2826	1092	12	patients	patient	NOUN
taxlaw-2826	1092	13	who	who	PRON
taxlaw-2826	1092	14	can	can	AUX
taxlaw-2826	1092	15	afford	afford	VERB
taxlaw-2826	1092	16	plastic	plastic	NOUN
taxlaw-2826	1092	17	surgery	surgery	NOUN
taxlaw-2826	1092	18	.	.	PUNCT
taxlaw-2826	1093	1	in	in	ADP
taxlaw-2826	1093	2	a	a	DET
taxlaw-2826	1093	3	stratified	stratified	ADJ
taxlaw-2826	1093	4	society	society	NOUN
taxlaw-2826	1093	5	like	like	ADP
taxlaw-2826	1093	6	the	the	DET
taxlaw-2826	1093	7	twenty	twenty	NUM
taxlaw-2826	1093	8	-	-	PUNCT
taxlaw-2826	1093	9	first	first	ADJ
taxlaw-2826	1093	10	century	century	NOUN
taxlaw-2826	1093	11	united	united	PROPN
taxlaw-2826	1093	12	states	states	PROPN
taxlaw-2826	1093	13	,	,	PUNCT
taxlaw-2826	1093	14	communities	community	NOUN
taxlaw-2826	1093	15	often	often	ADV
taxlaw-2826	1093	16	consist	consist	VERB
taxlaw-2826	1093	17	largely	largely	ADV
taxlaw-2826	1093	18	of	of	ADP
taxlaw-2826	1093	19	individuals	individual	NOUN
taxlaw-2826	1093	20	who	who	PRON
taxlaw-2826	1093	21	are	be	AUX
taxlaw-2826	1093	22	similar	similar	ADJ
taxlaw-2826	1093	23	in	in	ADP
taxlaw-2826	1093	24	terms	term	NOUN
taxlaw-2826	1093	25	of	of	ADP
taxlaw-2826	1093	26	social	social	ADJ
taxlaw-2826	1093	27	class	class	NOUN
taxlaw-2826	1093	28	,	,	PUNCT
taxlaw-2826	1093	29	income	income	NOUN
taxlaw-2826	1093	30	,	,	PUNCT
taxlaw-2826	1093	31	race	race	NOUN
taxlaw-2826	1093	32	,	,	PUNCT
taxlaw-2826	1093	33	or	or	CCONJ
taxlaw-2826	1093	34	education	education	NOUN
taxlaw-2826	1093	35	.	.	PUNCT
taxlaw-2826	1094	1	to	to	PART
taxlaw-2826	1094	2	return	return	VERB
taxlaw-2826	1094	3	to	to	ADP
taxlaw-2826	1094	4	an	an	DET
taxlaw-2826	1094	5	example	example	NOUN
taxlaw-2826	1094	6	mentioned	mention	VERB
taxlaw-2826	1094	7	earlier	early	ADV
taxlaw-2826	1094	8	in	in	ADP
taxlaw-2826	1094	9	the	the	DET
taxlaw-2826	1094	10	paper	paper	NOUN
taxlaw-2826	1094	11	,	,	PUNCT
taxlaw-2826	1094	12	evanston	evanston	PROPN
taxlaw-2826	1094	13	,	,	PUNCT
taxlaw-2826	1094	14	illinois	illinois	PROPN
taxlaw-2826	1094	15	,	,	PUNCT
taxlaw-2826	1094	16	is	be	AUX
taxlaw-2826	1094	17	a	a	DET
taxlaw-2826	1094	18	substantially	substantially	ADV
taxlaw-2826	1094	19	different	different	ADJ
taxlaw-2826	1094	20	community	community	NOUN
taxlaw-2826	1094	21	with	with	ADP
taxlaw-2826	1094	22	very	very	ADV
taxlaw-2826	1094	23	different	different	ADJ
taxlaw-2826	1094	24	needs	need	NOUN
taxlaw-2826	1094	25	than	than	ADP
taxlaw-2826	1094	26	areas	area	NOUN
taxlaw-2826	1094	27	of	of	ADP
taxlaw-2826	1094	28	chicago	chicago	PROPN
taxlaw-2826	1094	29	’s	’s	PART
taxlaw-2826	1094	30	south	south	ADJ
taxlaw-2826	1094	31	side	side	NOUN
taxlaw-2826	1094	32	.	.	PUNCT
taxlaw-2826	1095	1	this	this	PRON
taxlaw-2826	1095	2	is	be	AUX
taxlaw-2826	1095	3	not	not	PART
taxlaw-2826	1095	4	to	to	PART
taxlaw-2826	1095	5	suggest	suggest	VERB
taxlaw-2826	1095	6	that	that	SCONJ
taxlaw-2826	1095	7	hospitals	hospital	NOUN
taxlaw-2826	1095	8	in	in	ADP
taxlaw-2826	1095	9	resource	resource	NOUN
taxlaw-2826	1095	10	-	-	PUNCT
taxlaw-2826	1095	11	rich	rich	ADJ
taxlaw-2826	1095	12	communities	community	NOUN
taxlaw-2826	1095	13	are	be	AUX
taxlaw-2826	1095	14	doing	do	VERB
taxlaw-2826	1095	15	something	something	PRON
taxlaw-2826	1095	16	wrong	wrong	ADJ
taxlaw-2826	1095	17	.	.	PUNCT
taxlaw-2826	1096	1	after	after	ADV
taxlaw-2826	1096	2	all	all	ADV
taxlaw-2826	1096	3	,	,	PUNCT
taxlaw-2826	1096	4	even	even	ADV
taxlaw-2826	1096	5	if	if	SCONJ
taxlaw-2826	1096	6	these	these	DET
taxlaw-2826	1096	7	hospitals	hospital	NOUN
taxlaw-2826	1096	8	are	be	AUX
taxlaw-2826	1096	9	providing	provide	VERB
taxlaw-2826	1096	10	very	very	ADV
taxlaw-2826	1096	11	little	little	ADJ
taxlaw-2826	1096	12	in	in	ADP
taxlaw-2826	1096	13	terms	term	NOUN
taxlaw-2826	1096	14	of	of	ADP
taxlaw-2826	1096	15	the	the	DET
taxlaw-2826	1096	16	expensive	expensive	ADJ
taxlaw-2826	1096	17	community	community	NOUN
taxlaw-2826	1096	18	benefits	benefit	NOUN
taxlaw-2826	1096	19	like	like	ADP
taxlaw-2826	1096	20	free	free	ADJ
taxlaw-2826	1096	21	care	care	NOUN
taxlaw-2826	1096	22	,	,	PUNCT
taxlaw-2826	1096	23	they	they	PRON
taxlaw-2826	1096	24	may	may	AUX
taxlaw-2826	1096	25	be	be	AUX
taxlaw-2826	1096	26	responding	respond	VERB
taxlaw-2826	1096	27	sensitively	sensitively	ADV
taxlaw-2826	1096	28	and	and	CCONJ
taxlaw-2826	1096	29	thoughtfully	thoughtfully	ADV
taxlaw-2826	1096	30	to	to	ADP
taxlaw-2826	1096	31	the	the	DET
taxlaw-2826	1096	32	needs	need	NOUN
taxlaw-2826	1096	33	of	of	ADP
taxlaw-2826	1096	34	their	their	PRON
taxlaw-2826	1096	35	own	own	ADJ
taxlaw-2826	1096	36	communities	community	NOUN
taxlaw-2826	1096	37	.	.	PUNCT
taxlaw-2826	1097	1	literature	literature	NOUN
taxlaw-2826	1097	2	on	on	ADP
taxlaw-2826	1097	3	tax	tax	NOUN
taxlaw-2826	1097	4	-	-	PUNCT
taxlaw-2826	1097	5	exempt	exempt	ADJ
taxlaw-2826	1097	6	hospitals	hospital	NOUN
taxlaw-2826	1097	7	has	have	AUX
taxlaw-2826	1097	8	sometimes	sometimes	ADV
taxlaw-2826	1097	9	seemed	seem	VERB
taxlaw-2826	1097	10	to	to	PART
taxlaw-2826	1097	11	assume	assume	VERB
taxlaw-2826	1097	12	that	that	SCONJ
taxlaw-2826	1097	13	hospitals	hospital	NOUN
taxlaw-2826	1097	14	providing	provide	VERB
taxlaw-2826	1097	15	low	low	ADJ
taxlaw-2826	1097	16	levels	level	NOUN
taxlaw-2826	1097	17	of	of	ADP
taxlaw-2826	1097	18	community	community	NOUN
taxlaw-2826	1097	19	benefits	benefit	NOUN
taxlaw-2826	1097	20	are	be	AUX
taxlaw-2826	1097	21	behaving	behave	VERB
taxlaw-2826	1097	22	inappropriately	inappropriately	ADV
taxlaw-2826	1097	23	.	.	PUNCT
taxlaw-2826	1098	1	after	after	ADV
taxlaw-2826	1098	2	all	all	ADV
taxlaw-2826	1098	3	,	,	PUNCT
taxlaw-2826	1098	4	these	these	DET
taxlaw-2826	1098	5	hospitals	hospital	NOUN
taxlaw-2826	1098	6	are	be	AUX
taxlaw-2826	1098	7	receiving	receive	VERB
taxlaw-2826	1098	8	valuable	valuable	ADJ
taxlaw-2826	1098	9	tax	tax	NOUN
taxlaw-2826	1098	10	benefits	benefit	NOUN
taxlaw-2826	1098	11	,	,	PUNCT
taxlaw-2826	1098	12	and	and	CCONJ
taxlaw-2826	1098	13	seemingly	seemingly	ADV
taxlaw-2826	1098	14	doing	do	VERB
taxlaw-2826	1098	15	nothing	nothing	PRON
taxlaw-2826	1098	16	in	in	ADP
taxlaw-2826	1098	17	return	return	NOUN
taxlaw-2826	1098	18	.	.	PUNCT
taxlaw-2826	1099	1	however	however	ADV
taxlaw-2826	1099	2	,	,	PUNCT
taxlaw-2826	1099	3	these	these	DET
taxlaw-2826	1099	4	hospitals	hospital	NOUN
taxlaw-2826	1099	5	may	may	AUX
taxlaw-2826	1099	6	be	be	AUX
taxlaw-2826	1099	7	doing	do	VERB
taxlaw-2826	1099	8	exactly	exactly	ADV
taxlaw-2826	1099	9	what	what	PRON
taxlaw-2826	1099	10	the	the	DET
taxlaw-2826	1099	11	community	community	NOUN
taxlaw-2826	1099	12	benefit	benefit	NOUN
taxlaw-2826	1099	13	standard	standard	NOUN
taxlaw-2826	1099	14	asked	ask	VERB
taxlaw-2826	1099	15	them	they	PRON
taxlaw-2826	1099	16	to	to	PART
taxlaw-2826	1099	17	do	do	VERB
taxlaw-2826	1099	18	:	:	PUNCT
taxlaw-2826	1099	19	benefit	benefit	VERB
taxlaw-2826	1099	20	their	their	PRON
taxlaw-2826	1099	21	immediate	immediate	ADJ
taxlaw-2826	1099	22	communities	community	NOUN
taxlaw-2826	1099	23	.	.	PUNCT
taxlaw-2826	1100	1	in	in	ADP
taxlaw-2826	1100	2	fact	fact	NOUN
taxlaw-2826	1100	3	,	,	PUNCT
taxlaw-2826	1100	4	the	the	DET
taxlaw-2826	1100	5	data	datum	NOUN
taxlaw-2826	1100	6	here	here	ADV
taxlaw-2826	1100	7	raise	raise	VERB
taxlaw-2826	1100	8	the	the	DET
taxlaw-2826	1100	9	possibility	possibility	NOUN
taxlaw-2826	1100	10	that	that	SCONJ
taxlaw-2826	1100	11	hospitals	hospital	NOUN
taxlaw-2826	1100	12	in	in	ADP
taxlaw-2826	1100	13	resource	resource	NOUN
taxlaw-2826	1100	14	-	-	PUNCT
taxlaw-2826	1100	15	rich	rich	ADJ
taxlaw-2826	1100	16	areas	area	NOUN
taxlaw-2826	1100	17	have	have	AUX
taxlaw-2826	1100	18	a	a	DET
taxlaw-2826	1100	19	civic	civic	ADJ
taxlaw-2826	1100	20	orientation	orientation	NOUN
taxlaw-2826	1100	21	.	.	PUNCT
taxlaw-2826	1101	1	they	they	PRON
taxlaw-2826	1101	2	just	just	ADV
taxlaw-2826	1101	3	may	may	AUX
taxlaw-2826	1101	4	have	have	VERB
taxlaw-2826	1101	5	fewer	few	ADJ
taxlaw-2826	1101	6	needs	need	NOUN
taxlaw-2826	1101	7	to	to	PART
taxlaw-2826	1101	8	meet	meet	VERB
taxlaw-2826	1101	9	,	,	PUNCT
taxlaw-2826	1101	10	which	which	PRON
taxlaw-2826	1101	11	brings	bring	VERB
taxlaw-2826	1101	12	their	their	PRON
taxlaw-2826	1101	13	community	community	NOUN
taxlaw-2826	1101	14	benefit	benefit	NOUN
taxlaw-2826	1101	15	numbers	number	NOUN
taxlaw-2826	1101	16	down	down	ADP
taxlaw-2826	1101	17	.	.	PUNCT
taxlaw-2826	1102	1	most	most	ADV
taxlaw-2826	1102	2	notably	notably	ADV
taxlaw-2826	1102	3	,	,	PUNCT
taxlaw-2826	1102	4	the	the	DET
taxlaw-2826	1102	5	data	datum	NOUN
taxlaw-2826	1102	6	here	here	ADV
taxlaw-2826	1102	7	suggest	suggest	VERB
taxlaw-2826	1102	8	that	that	SCONJ
taxlaw-2826	1102	9	hospitals	hospital	NOUN
taxlaw-2826	1102	10	in	in	ADP
taxlaw-2826	1102	11	areas	area	NOUN
taxlaw-2826	1102	12	with	with	ADP
taxlaw-2826	1102	13	low	low	ADJ
taxlaw-2826	1102	14	poverty	poverty	NOUN
taxlaw-2826	1102	15	rates	rate	NOUN
taxlaw-2826	1102	16	and	and	CCONJ
taxlaw-2826	1102	17	high	high	ADJ
taxlaw-2826	1102	18	levels	level	NOUN
taxlaw-2826	1102	19	of	of	ADP
taxlaw-2826	1102	20	insurance	insurance	NOUN
taxlaw-2826	1102	21	coverage	coverage	NOUN
taxlaw-2826	1102	22	are	be	AUX
taxlaw-2826	1102	23	likely	likely	ADJ
taxlaw-2826	1102	24	to	to	PART
taxlaw-2826	1102	25	have	have	VERB
taxlaw-2826	1102	26	particularly	particularly	ADV
taxlaw-2826	1102	27	generous	generous	ADJ
taxlaw-2826	1102	28	financial	financial	ADJ
taxlaw-2826	1102	29	aid	aid	NOUN
taxlaw-2826	1102	30	policies	policy	NOUN
taxlaw-2826	1102	31	with	with	ADP
taxlaw-2826	1102	32	high	high	ADJ
taxlaw-2826	1102	33	thresholds	threshold	NOUN
taxlaw-2826	1102	34	.	.	PUNCT
taxlaw-2826	1103	1	however	however	ADV
taxlaw-2826	1103	2	,	,	PUNCT
taxlaw-2826	1103	3	a	a	DET
taxlaw-2826	1103	4	hospital	hospital	NOUN
taxlaw-2826	1103	5	in	in	ADP
taxlaw-2826	1103	6	a	a	DET
taxlaw-2826	1103	7	wealthy	wealthy	ADJ
taxlaw-2826	1103	8	area	area	NOUN
taxlaw-2826	1103	9	that	that	PRON
taxlaw-2826	1103	10	offers	offer	VERB
taxlaw-2826	1103	11	free	free	ADJ
taxlaw-2826	1103	12	care	care	NOUN
taxlaw-2826	1103	13	up	up	ADP
taxlaw-2826	1103	14	to	to	PART
taxlaw-2826	1103	15	300	300	NUM
taxlaw-2826	1103	16	%	%	NOUN
taxlaw-2826	1103	17	of	of	ADP
taxlaw-2826	1103	18	the	the	DET
taxlaw-2826	1103	19	poverty	poverty	NOUN
taxlaw-2826	1103	20	line	line	NOUN
taxlaw-2826	1103	21	may	may	AUX
taxlaw-2826	1103	22	still	still	ADV
taxlaw-2826	1103	23	end	end	VERB
taxlaw-2826	1103	24	up	up	ADP
taxlaw-2826	1103	25	providing	provide	VERB
taxlaw-2826	1103	26	much	much	ADV
taxlaw-2826	1103	27	less	less	ADV
taxlaw-2826	1103	28	free	free	ADJ
taxlaw-2826	1103	29	care	care	NOUN
taxlaw-2826	1103	30	than	than	ADP
taxlaw-2826	1103	31	a	a	DET
taxlaw-2826	1103	32	hospital	hospital	NOUN
taxlaw-2826	1103	33	in	in	ADP
taxlaw-2826	1103	34	a	a	DET
taxlaw-2826	1103	35	lower	low	ADJ
taxlaw-2826	1103	36	-	-	PUNCT
taxlaw-2826	1103	37	income	income	NOUN
taxlaw-2826	1103	38	area	area	NOUN
taxlaw-2826	1103	39	which	which	PRON
taxlaw-2826	1103	40	makes	make	VERB
taxlaw-2826	1103	41	free	free	ADJ
taxlaw-2826	1103	42	care	care	NOUN
taxlaw-2826	1103	43	available	available	ADJ
taxlaw-2826	1103	44	only	only	ADV
taxlaw-2826	1103	45	for	for	ADP
taxlaw-2826	1103	46	individuals	individual	NOUN
taxlaw-2826	1103	47	who	who	PRON
taxlaw-2826	1103	48	fall	fall	VERB
taxlaw-2826	1103	49	below	below	ADP
taxlaw-2826	1103	50	the	the	DET
taxlaw-2826	1103	51	poverty	poverty	NOUN
taxlaw-2826	1103	52	line	line	NOUN
taxlaw-2826	1103	53	.	.	PUNCT
taxlaw-2826	1104	1	further	far	ADV
taxlaw-2826	1104	2	,	,	PUNCT
taxlaw-2826	1104	3	hospitals	hospital	NOUN
taxlaw-2826	1104	4	in	in	ADP
taxlaw-2826	1104	5	80	80	NUM
taxlaw-2826	1104	6	columbia	columbia	PROPN
taxlaw-2826	1104	7	journal	journal	NOUN
taxlaw-2826	1104	8	of	of	ADP
taxlaw-2826	1104	9	tax	tax	NOUN
taxlaw-2826	1104	10	law	law	NOUN
taxlaw-2826	1104	11	[	[	X
taxlaw-2826	1104	12	vol.6:33	vol.6:33	ADJ
taxlaw-2826	1104	13	resource	resource	NOUN
taxlaw-2826	1104	14	-	-	PUNCT
taxlaw-2826	1104	15	rich	rich	ADJ
taxlaw-2826	1104	16	areas	area	NOUN
taxlaw-2826	1104	17	may	may	AUX
taxlaw-2826	1104	18	be	be	AUX
taxlaw-2826	1104	19	more	more	ADV
taxlaw-2826	1104	20	likely	likely	ADJ
taxlaw-2826	1104	21	to	to	PART
taxlaw-2826	1104	22	provide	provide	VERB
taxlaw-2826	1104	23	novel	novel	ADJ
taxlaw-2826	1104	24	community	community	NOUN
taxlaw-2826	1104	25	enhancements	enhancement	NOUN
taxlaw-2826	1104	26	that	that	PRON
taxlaw-2826	1104	27	do	do	AUX
taxlaw-2826	1104	28	not	not	PART
taxlaw-2826	1104	29	cost	cost	VERB
taxlaw-2826	1104	30	as	as	ADV
taxlaw-2826	1104	31	much	much	ADJ
taxlaw-2826	1104	32	as	as	ADP
taxlaw-2826	1104	33	free	free	ADJ
taxlaw-2826	1104	34	care	care	NOUN
taxlaw-2826	1104	35	.	.	PUNCT
taxlaw-2826	1105	1	if	if	SCONJ
taxlaw-2826	1105	2	a	a	DET
taxlaw-2826	1105	3	hospital	hospital	NOUN
taxlaw-2826	1105	4	’s	’s	PART
taxlaw-2826	1105	5	clientele	clientele	NOUN
taxlaw-2826	1105	6	consists	consist	VERB
taxlaw-2826	1105	7	of	of	ADP
taxlaw-2826	1105	8	patients	patient	NOUN
taxlaw-2826	1105	9	with	with	ADP
taxlaw-2826	1105	10	good	good	ADJ
taxlaw-2826	1105	11	insurance	insurance	NOUN
taxlaw-2826	1105	12	coverage	coverage	NOUN
taxlaw-2826	1105	13	,	,	PUNCT
taxlaw-2826	1105	14	that	that	DET
taxlaw-2826	1105	15	hospital	hospital	NOUN
taxlaw-2826	1105	16	might	might	AUX
taxlaw-2826	1105	17	actually	actually	ADV
taxlaw-2826	1105	18	have	have	VERB
taxlaw-2826	1105	19	to	to	PART
taxlaw-2826	1105	20	experiment	experiment	VERB
taxlaw-2826	1105	21	with	with	ADP
taxlaw-2826	1105	22	community	community	NOUN
taxlaw-2826	1105	23	building	building	NOUN
taxlaw-2826	1105	24	projects	project	NOUN
taxlaw-2826	1105	25	like	like	ADP
taxlaw-2826	1105	26	environmental	environmental	ADJ
taxlaw-2826	1105	27	cleanup	cleanup	NOUN
taxlaw-2826	1105	28	or	or	CCONJ
taxlaw-2826	1105	29	youth	youth	NOUN
taxlaw-2826	1105	30	training	training	NOUN
taxlaw-2826	1105	31	.	.	PUNCT
taxlaw-2826	1106	1	however	however	ADV
taxlaw-2826	1106	2	,	,	PUNCT
taxlaw-2826	1106	3	unless	unless	SCONJ
taxlaw-2826	1106	4	a	a	DET
taxlaw-2826	1106	5	hospital	hospital	NOUN
taxlaw-2826	1106	6	substantially	substantially	ADV
taxlaw-2826	1106	7	reorients	reorient	VERB
taxlaw-2826	1106	8	itself	itself	PRON
taxlaw-2826	1106	9	away	away	ADV
taxlaw-2826	1106	10	from	from	ADP
taxlaw-2826	1106	11	providing	provide	VERB
taxlaw-2826	1106	12	health	health	NOUN
taxlaw-2826	1106	13	care	care	NOUN
taxlaw-2826	1106	14	and	and	CCONJ
taxlaw-2826	1106	15	toward	toward	ADV
taxlaw-2826	1106	16	,	,	PUNCT
taxlaw-2826	1106	17	say	say	INTJ
taxlaw-2826	1106	18	,	,	PUNCT
taxlaw-2826	1106	19	cleaning	clean	VERB
taxlaw-2826	1106	20	up	up	ADP
taxlaw-2826	1106	21	lakes	lake	NOUN
taxlaw-2826	1106	22	,	,	PUNCT
taxlaw-2826	1106	23	these	these	DET
taxlaw-2826	1106	24	community	community	NOUN
taxlaw-2826	1106	25	building	building	NOUN
taxlaw-2826	1106	26	activities	activity	NOUN
taxlaw-2826	1106	27	are	be	AUX
taxlaw-2826	1106	28	likely	likely	ADJ
taxlaw-2826	1106	29	to	to	PART
taxlaw-2826	1106	30	be	be	AUX
taxlaw-2826	1106	31	less	less	ADV
taxlaw-2826	1106	32	expensive	expensive	ADJ
taxlaw-2826	1106	33	than	than	ADP
taxlaw-2826	1106	34	the	the	DET
taxlaw-2826	1106	35	endeavor	endeavor	NOUN
taxlaw-2826	1106	36	of	of	ADP
taxlaw-2826	1106	37	providing	provide	VERB
taxlaw-2826	1106	38	free	free	ADJ
taxlaw-2826	1106	39	or	or	CCONJ
taxlaw-2826	1106	40	discounted	discount	VERB
taxlaw-2826	1106	41	care	care	NOUN
taxlaw-2826	1106	42	in	in	ADP
taxlaw-2826	1106	43	an	an	DET
taxlaw-2826	1106	44	area	area	NOUN
taxlaw-2826	1106	45	where	where	SCONJ
taxlaw-2826	1106	46	many	many	ADJ
taxlaw-2826	1106	47	patients	patient	NOUN
taxlaw-2826	1106	48	can	can	AUX
taxlaw-2826	1106	49	not	not	PART
taxlaw-2826	1106	50	pay	pay	VERB
taxlaw-2826	1106	51	their	their	PRON
taxlaw-2826	1106	52	hospital	hospital	NOUN
taxlaw-2826	1106	53	bills	bill	NOUN
taxlaw-2826	1106	54	.	.	PUNCT
taxlaw-2826	1107	1	yet	yet	ADV
taxlaw-2826	1107	2	,	,	PUNCT
taxlaw-2826	1107	3	there	there	PRON
taxlaw-2826	1107	4	remains	remain	VERB
taxlaw-2826	1107	5	something	something	PRON
taxlaw-2826	1107	6	troubling	troubling	ADJ
taxlaw-2826	1107	7	about	about	ADP
taxlaw-2826	1107	8	the	the	DET
taxlaw-2826	1107	9	fact	fact	NOUN
taxlaw-2826	1107	10	that	that	SCONJ
taxlaw-2826	1107	11	the	the	DET
taxlaw-2826	1107	12	community	community	NOUN
taxlaw-2826	1107	13	benefit	benefit	NOUN
taxlaw-2826	1107	14	standard	standard	NOUN
taxlaw-2826	1107	15	itself	itself	PRON
taxlaw-2826	1107	16	imposes	impose	VERB
taxlaw-2826	1107	17	substantially	substantially	ADV
taxlaw-2826	1107	18	different	different	ADJ
taxlaw-2826	1107	19	obligations	obligation	NOUN
taxlaw-2826	1107	20	on	on	ADP
taxlaw-2826	1107	21	different	different	ADJ
taxlaw-2826	1107	22	hospitals	hospital	NOUN
taxlaw-2826	1107	23	.	.	PUNCT
taxlaw-2826	1108	1	for	for	ADP
taxlaw-2826	1108	2	one	one	NUM
taxlaw-2826	1108	3	,	,	PUNCT
taxlaw-2826	1108	4	this	this	PRON
taxlaw-2826	1108	5	violates	violate	VERB
taxlaw-2826	1108	6	“	"	PUNCT
taxlaw-2826	1108	7	vertical	vertical	ADJ
taxlaw-2826	1108	8	equity	equity	NOUN
taxlaw-2826	1108	9	,	,	PUNCT
taxlaw-2826	1108	10	”	"	PUNCT
taxlaw-2826	1108	11	a	a	DET
taxlaw-2826	1108	12	longstanding	longstanding	ADJ
taxlaw-2826	1108	13	tenet	tenet	NOUN
taxlaw-2826	1108	14	of	of	ADP
taxlaw-2826	1108	15	tax	tax	NOUN
taxlaw-2826	1108	16	policy	policy	NOUN
taxlaw-2826	1108	17	.	.	PUNCT
taxlaw-2826	1109	1	stated	state	VERB
taxlaw-2826	1109	2	in	in	ADP
taxlaw-2826	1109	3	broad	broad	ADJ
taxlaw-2826	1109	4	form	form	NOUN
taxlaw-2826	1109	5	,	,	PUNCT
taxlaw-2826	1109	6	vertical	vertical	ADJ
taxlaw-2826	1109	7	equity	equity	NOUN
taxlaw-2826	1109	8	holds	hold	VERB
taxlaw-2826	1109	9	that	that	SCONJ
taxlaw-2826	1109	10	tax	tax	NOUN
taxlaw-2826	1109	11	law	law	NOUN
taxlaw-2826	1109	12	should	should	AUX
taxlaw-2826	1109	13	treat	treat	VERB
taxlaw-2826	1109	14	differently	differently	ADV
taxlaw-2826	1109	15	situated	situate	VERB
taxlaw-2826	1109	16	taxpayers	taxpayer	NOUN
taxlaw-2826	1109	17	differently	differently	ADV
taxlaw-2826	1109	18	.	.	PUNCT
taxlaw-2826	1110	1	189	189	NUM
taxlaw-2826	1110	2	vertical	vertical	ADJ
taxlaw-2826	1110	3	equity	equity	NOUN
taxlaw-2826	1110	4	is	be	AUX
taxlaw-2826	1110	5	the	the	DET
taxlaw-2826	1110	6	reason	reason	NOUN
taxlaw-2826	1110	7	many	many	ADJ
taxlaw-2826	1110	8	tax	tax	NOUN
taxlaw-2826	1110	9	scholars	scholar	NOUN
taxlaw-2826	1110	10	believe	believe	VERB
taxlaw-2826	1110	11	that	that	SCONJ
taxlaw-2826	1110	12	individuals	individual	NOUN
taxlaw-2826	1110	13	with	with	ADP
taxlaw-2826	1110	14	high	high	ADJ
taxlaw-2826	1110	15	incomes	income	NOUN
taxlaw-2826	1110	16	should	should	AUX
taxlaw-2826	1110	17	pay	pay	VERB
taxlaw-2826	1110	18	high	high	ADJ
taxlaw-2826	1110	19	tax	tax	NOUN
taxlaw-2826	1110	20	rates	rate	NOUN
taxlaw-2826	1110	21	and	and	CCONJ
taxlaw-2826	1110	22	individuals	individual	NOUN
taxlaw-2826	1110	23	with	with	ADP
taxlaw-2826	1110	24	low	low	ADJ
taxlaw-2826	1110	25	incomes	income	NOUN
taxlaw-2826	1110	26	should	should	AUX
taxlaw-2826	1110	27	pay	pay	VERB
taxlaw-2826	1110	28	low	low	ADJ
taxlaw-2826	1110	29	tax	tax	NOUN
taxlaw-2826	1110	30	rates	rate	NOUN
taxlaw-2826	1110	31	.	.	PUNCT
taxlaw-2826	1111	1	190	190	NUM
taxlaw-2826	1111	2	under	under	ADP
taxlaw-2826	1111	3	the	the	DET
taxlaw-2826	1111	4	community	community	NOUN
taxlaw-2826	1111	5	benefit	benefit	NOUN
taxlaw-2826	1111	6	standard	standard	NOUN
taxlaw-2826	1111	7	,	,	PUNCT
taxlaw-2826	1111	8	however	however	ADV
taxlaw-2826	1111	9	,	,	PUNCT
taxlaw-2826	1111	10	tax	tax	NOUN
taxlaw-2826	1111	11	-	-	PUNCT
taxlaw-2826	1111	12	exempt	exempt	ADJ
taxlaw-2826	1111	13	hospitals	hospital	NOUN
taxlaw-2826	1111	14	that	that	PRON
taxlaw-2826	1111	15	provide	provide	VERB
taxlaw-2826	1111	16	substantial	substantial	ADJ
taxlaw-2826	1111	17	community	community	NOUN
taxlaw-2826	1111	18	benefit	benefit	NOUN
taxlaw-2826	1111	19	to	to	ADP
taxlaw-2826	1111	20	their	their	PRON
taxlaw-2826	1111	21	needier	needy	ADJ
taxlaw-2826	1111	22	communities	community	NOUN
taxlaw-2826	1111	23	take	take	VERB
taxlaw-2826	1111	24	the	the	DET
taxlaw-2826	1111	25	same	same	ADJ
taxlaw-2826	1111	26	tax	tax	NOUN
taxlaw-2826	1111	27	exemption	exemption	NOUN
taxlaw-2826	1111	28	as	as	ADP
taxlaw-2826	1111	29	hospitals	hospital	NOUN
taxlaw-2826	1111	30	that	that	PRON
taxlaw-2826	1111	31	supply	supply	VERB
taxlaw-2826	1111	32	very	very	ADV
taxlaw-2826	1111	33	little	little	ADJ
taxlaw-2826	1111	34	to	to	ADP
taxlaw-2826	1111	35	their	their	PRON
taxlaw-2826	1111	36	more	more	ADV
taxlaw-2826	1111	37	advantaged	advantaged	ADJ
taxlaw-2826	1111	38	communities	community	NOUN
taxlaw-2826	1111	39	.	.	PUNCT
taxlaw-2826	1112	1	that	that	DET
taxlaw-2826	1112	2	disparity	disparity	NOUN
taxlaw-2826	1112	3	violates	violate	VERB
taxlaw-2826	1112	4	broad	broad	ADJ
taxlaw-2826	1112	5	notions	notion	NOUN
taxlaw-2826	1112	6	of	of	ADP
taxlaw-2826	1112	7	vertical	vertical	ADJ
taxlaw-2826	1112	8	equity	equity	NOUN
taxlaw-2826	1112	9	.	.	PUNCT
taxlaw-2826	1113	1	in	in	ADP
taxlaw-2826	1113	2	addition	addition	NOUN
taxlaw-2826	1113	3	,	,	PUNCT
taxlaw-2826	1113	4	the	the	DET
taxlaw-2826	1113	5	community	community	NOUN
taxlaw-2826	1113	6	benefit	benefit	NOUN
taxlaw-2826	1113	7	standard	standard	NOUN
taxlaw-2826	1113	8	,	,	PUNCT
taxlaw-2826	1113	9	especially	especially	ADV
taxlaw-2826	1113	10	as	as	SCONJ
taxlaw-2826	1113	11	envisioned	envision	VERB
taxlaw-2826	1113	12	under	under	ADP
taxlaw-2826	1113	13	the	the	DET
taxlaw-2826	1113	14	new	new	ADJ
taxlaw-2826	1113	15	aca	aca	PROPN
taxlaw-2826	1113	16	regulations	regulation	NOUN
taxlaw-2826	1113	17	,	,	PUNCT
taxlaw-2826	1113	18	imposes	impose	VERB
taxlaw-2826	1113	19	what	what	PRON
taxlaw-2826	1113	20	are	be	AUX
taxlaw-2826	1113	21	arguably	arguably	ADV
taxlaw-2826	1113	22	greater	great	ADJ
taxlaw-2826	1113	23	burdens	burden	NOUN
taxlaw-2826	1113	24	on	on	ADP
taxlaw-2826	1113	25	hospitals	hospital	NOUN
taxlaw-2826	1113	26	in	in	ADP
taxlaw-2826	1113	27	needier	needy	ADJ
taxlaw-2826	1113	28	communities	community	NOUN
taxlaw-2826	1113	29	than	than	ADP
taxlaw-2826	1113	30	on	on	ADP
taxlaw-2826	1113	31	their	their	PRON
taxlaw-2826	1113	32	counterparts	counterpart	NOUN
taxlaw-2826	1113	33	in	in	ADP
taxlaw-2826	1113	34	resource	resource	NOUN
taxlaw-2826	1113	35	-	-	PUNCT
taxlaw-2826	1113	36	rich	rich	ADJ
taxlaw-2826	1113	37	communities	community	NOUN
taxlaw-2826	1113	38	.	.	PUNCT
taxlaw-2826	1114	1	when	when	SCONJ
taxlaw-2826	1114	2	a	a	DET
taxlaw-2826	1114	3	hospital	hospital	NOUN
taxlaw-2826	1114	4	in	in	ADP
taxlaw-2826	1114	5	a	a	DET
taxlaw-2826	1114	6	poorer	poor	ADJ
taxlaw-2826	1114	7	community	community	NOUN
taxlaw-2826	1114	8	carefully	carefully	ADV
taxlaw-2826	1114	9	considers	consider	VERB
taxlaw-2826	1114	10	its	its	PRON
taxlaw-2826	1114	11	community	community	NOUN
taxlaw-2826	1114	12	’s	’s	PART
taxlaw-2826	1114	13	needs	need	NOUN
taxlaw-2826	1114	14	and	and	CCONJ
taxlaw-2826	1114	15	how	how	SCONJ
taxlaw-2826	1114	16	to	to	PART
taxlaw-2826	1114	17	respond	respond	VERB
taxlaw-2826	1114	18	to	to	ADP
taxlaw-2826	1114	19	them	they	PRON
taxlaw-2826	1114	20	,	,	PUNCT
taxlaw-2826	1114	21	it	it	PRON
taxlaw-2826	1114	22	is	be	AUX
taxlaw-2826	1114	23	likely	likely	ADJ
taxlaw-2826	1114	24	to	to	PART
taxlaw-2826	1114	25	realize	realize	VERB
taxlaw-2826	1114	26	that	that	SCONJ
taxlaw-2826	1114	27	tackling	tackle	VERB
taxlaw-2826	1114	28	these	these	DET
taxlaw-2826	1114	29	needs	need	NOUN
taxlaw-2826	1114	30	calls	call	NOUN
taxlaw-2826	1114	31	for	for	ADP
taxlaw-2826	1114	32	substantial	substantial	ADJ
taxlaw-2826	1114	33	resource	resource	NOUN
taxlaw-2826	1114	34	outlays	outlay	NOUN
taxlaw-2826	1114	35	.	.	PUNCT
taxlaw-2826	1115	1	for	for	ADP
taxlaw-2826	1115	2	example	example	NOUN
taxlaw-2826	1115	3	,	,	PUNCT
taxlaw-2826	1115	4	when	when	SCONJ
taxlaw-2826	1115	5	a	a	DET
taxlaw-2826	1115	6	hospital	hospital	NOUN
taxlaw-2826	1115	7	in	in	ADP
taxlaw-2826	1115	8	a	a	DET
taxlaw-2826	1115	9	working	work	VERB
taxlaw-2826	1115	10	-	-	PUNCT
taxlaw-2826	1115	11	class	class	NOUN
taxlaw-2826	1115	12	suburban	suburban	ADJ
taxlaw-2826	1115	13	community	community	NOUN
taxlaw-2826	1115	14	conducts	conduct	VERB
taxlaw-2826	1115	15	its	its	PRON
taxlaw-2826	1115	16	chna	chna	NOUN
taxlaw-2826	1115	17	,	,	PUNCT
taxlaw-2826	1115	18	it	it	PRON
taxlaw-2826	1115	19	may	may	AUX
taxlaw-2826	1115	20	discover	discover	VERB
taxlaw-2826	1115	21	that	that	SCONJ
taxlaw-2826	1115	22	the	the	DET
taxlaw-2826	1115	23	main	main	ADJ
taxlaw-2826	1115	24	health	health	NOUN
taxlaw-2826	1115	25	problem	problem	NOUN
taxlaw-2826	1115	26	facing	face	VERB
taxlaw-2826	1115	27	its	its	PRON
taxlaw-2826	1115	28	community	community	NOUN
taxlaw-2826	1115	29	is	be	AUX
taxlaw-2826	1115	30	the	the	DET
taxlaw-2826	1115	31	need	need	NOUN
taxlaw-2826	1115	32	for	for	ADP
taxlaw-2826	1115	33	discounted	discounted	ADJ
taxlaw-2826	1115	34	care	care	NOUN
taxlaw-2826	1115	35	.	.	PUNCT
taxlaw-2826	1116	1	that	that	PRON
taxlaw-2826	1116	2	may	may	AUX
taxlaw-2826	1116	3	be	be	AUX
taxlaw-2826	1116	4	an	an	DET
taxlaw-2826	1116	5	expensive	expensive	ADJ
taxlaw-2826	1116	6	problem	problem	NOUN
taxlaw-2826	1116	7	to	to	PART
taxlaw-2826	1116	8	address	address	VERB
taxlaw-2826	1116	9	,	,	PUNCT
taxlaw-2826	1116	10	but	but	CCONJ
taxlaw-2826	1116	11	the	the	DET
taxlaw-2826	1116	12	community	community	NOUN
taxlaw-2826	1116	13	benefit	benefit	NOUN
taxlaw-2826	1116	14	standard	standard	NOUN
taxlaw-2826	1116	15	is	be	AUX
taxlaw-2826	1116	16	potentially	potentially	ADV
taxlaw-2826	1116	17	asking	ask	VERB
taxlaw-2826	1116	18	the	the	DET
taxlaw-2826	1116	19	hospital	hospital	NOUN
taxlaw-2826	1116	20	to	to	PART
taxlaw-2826	1116	21	do	do	VERB
taxlaw-2826	1116	22	just	just	ADV
taxlaw-2826	1116	23	that	that	PRON
taxlaw-2826	1116	24	.	.	PUNCT
taxlaw-2826	1117	1	doing	do	VERB
taxlaw-2826	1117	2	so	so	ADV
taxlaw-2826	1117	3	might	might	AUX
taxlaw-2826	1117	4	be	be	AUX
taxlaw-2826	1117	5	a	a	DET
taxlaw-2826	1117	6	substantial	substantial	ADJ
taxlaw-2826	1117	7	burden	burden	NOUN
taxlaw-2826	1117	8	on	on	ADP
taxlaw-2826	1117	9	the	the	DET
taxlaw-2826	1117	10	hospital	hospital	NOUN
taxlaw-2826	1117	11	.	.	PUNCT
taxlaw-2826	1118	1	on	on	ADP
taxlaw-2826	1118	2	the	the	DET
taxlaw-2826	1118	3	other	other	ADJ
taxlaw-2826	1118	4	hand	hand	NOUN
taxlaw-2826	1118	5	,	,	PUNCT
taxlaw-2826	1118	6	when	when	SCONJ
taxlaw-2826	1118	7	a	a	DET
taxlaw-2826	1118	8	hospital	hospital	NOUN
taxlaw-2826	1118	9	in	in	ADP
taxlaw-2826	1118	10	a	a	DET
taxlaw-2826	1118	11	small	small	ADJ
taxlaw-2826	1118	12	,	,	PUNCT
taxlaw-2826	1118	13	wealthy	wealthy	ADJ
taxlaw-2826	1118	14	rural	rural	ADJ
taxlaw-2826	1118	15	enclave	enclave	NOUN
taxlaw-2826	1118	16	carries	carry	VERB
taxlaw-2826	1118	17	out	out	ADP
taxlaw-2826	1118	18	its	its	PRON
taxlaw-2826	1118	19	chna	chna	NOUN
taxlaw-2826	1118	20	,	,	PUNCT
taxlaw-2826	1118	21	it	it	PRON
taxlaw-2826	1118	22	might	might	AUX
taxlaw-2826	1118	23	find	find	VERB
taxlaw-2826	1118	24	that	that	SCONJ
taxlaw-2826	1118	25	the	the	DET
taxlaw-2826	1118	26	main	main	ADJ
taxlaw-2826	1118	27	health	health	NOUN
taxlaw-2826	1118	28	problem	problem	NOUN
taxlaw-2826	1118	29	facing	face	VERB
taxlaw-2826	1118	30	its	its	PRON
taxlaw-2826	1118	31	community	community	NOUN
taxlaw-2826	1118	32	is	be	AUX
taxlaw-2826	1118	33	frequency	frequency	NOUN
taxlaw-2826	1118	34	of	of	ADP
taxlaw-2826	1118	35	drunken	drunken	ADJ
taxlaw-2826	1118	36	skiing	skiing	NOUN
taxlaw-2826	1118	37	accidents	accident	NOUN
taxlaw-2826	1118	38	.	.	PUNCT
taxlaw-2826	1119	1	that	that	DET
taxlaw-2826	1119	2	hospital	hospital	NOUN
taxlaw-2826	1119	3	might	might	AUX
taxlaw-2826	1119	4	be	be	AUX
taxlaw-2826	1119	5	conscientious	conscientious	ADJ
taxlaw-2826	1119	6	and	and	CCONJ
taxlaw-2826	1119	7	seek	seek	VERB
taxlaw-2826	1119	8	to	to	PART
taxlaw-2826	1119	9	respond	respond	VERB
taxlaw-2826	1119	10	compassionately	compassionately	ADV
taxlaw-2826	1119	11	to	to	ADP
taxlaw-2826	1119	12	its	its	PRON
taxlaw-2826	1119	13	community	community	NOUN
taxlaw-2826	1119	14	needs	need	NOUN
taxlaw-2826	1119	15	and	and	CCONJ
taxlaw-2826	1119	16	to	to	PART
taxlaw-2826	1119	17	engage	engage	VERB
taxlaw-2826	1119	18	in	in	ADP
taxlaw-2826	1119	19	best	good	ADJ
taxlaw-2826	1119	20	practices	practice	NOUN
taxlaw-2826	1119	21	with	with	ADP
taxlaw-2826	1119	22	regard	regard	NOUN
taxlaw-2826	1119	23	to	to	ADP
taxlaw-2826	1119	24	the	the	DET
taxlaw-2826	1119	25	community	community	NOUN
taxlaw-2826	1119	26	benefit	benefit	NOUN
taxlaw-2826	1119	27	standard	standard	NOUN
taxlaw-2826	1119	28	.	.	PUNCT
taxlaw-2826	1120	1	however	however	ADV
taxlaw-2826	1120	2	,	,	PUNCT
taxlaw-2826	1120	3	even	even	ADV
taxlaw-2826	1120	4	a	a	DET
taxlaw-2826	1120	5	strict	strict	ADJ
taxlaw-2826	1120	6	interpretation	interpretation	NOUN
taxlaw-2826	1120	7	of	of	ADP
taxlaw-2826	1120	8	the	the	DET
taxlaw-2826	1120	9	community	community	NOUN
taxlaw-2826	1120	10	benefit	benefit	NOUN
taxlaw-2826	1120	11	standard	standard	NOUN
taxlaw-2826	1120	12	would	would	AUX
taxlaw-2826	1120	13	merely	merely	ADV
taxlaw-2826	1120	14	require	require	VERB
taxlaw-2826	1120	15	that	that	DET
taxlaw-2826	1120	16	hospital	hospital	NOUN
taxlaw-2826	1120	17	to	to	PART
taxlaw-2826	1120	18	do	do	VERB
taxlaw-2826	1120	19	the	the	DET
taxlaw-2826	1120	20	best	good	ADJ
taxlaw-2826	1120	21	it	it	PRON
taxlaw-2826	1120	22	can	can	AUX
taxlaw-2826	1120	23	to	to	PART
taxlaw-2826	1120	24	educate	educate	VERB
taxlaw-2826	1120	25	the	the	DET
taxlaw-2826	1120	26	community	community	NOUN
taxlaw-2826	1120	27	about	about	ADP
taxlaw-2826	1120	28	the	the	DET
taxlaw-2826	1120	29	dangers	danger	NOUN
taxlaw-2826	1120	30	of	of	ADP
taxlaw-2826	1120	31	drunk	drunk	ADJ
taxlaw-2826	1120	32	skiing	skiing	NOUN
taxlaw-2826	1120	33	.	.	PUNCT
taxlaw-2826	1121	1	that	that	PRON
taxlaw-2826	1121	2	is	be	AUX
taxlaw-2826	1121	3	likely	likely	ADJ
taxlaw-2826	1121	4	not	not	PART
taxlaw-2826	1121	5	a	a	DET
taxlaw-2826	1121	6	substantial	substantial	ADJ
taxlaw-2826	1121	7	burden	burden	NOUN
taxlaw-2826	1121	8	on	on	ADP
taxlaw-2826	1121	9	the	the	DET
taxlaw-2826	1121	10	hospital	hospital	NOUN
taxlaw-2826	1121	11	.	.	PUNCT
taxlaw-2826	1122	1	furthermore	furthermore	ADV
taxlaw-2826	1122	2	,	,	PUNCT
taxlaw-2826	1122	3	the	the	DET
taxlaw-2826	1122	4	community	community	NOUN
taxlaw-2826	1122	5	benefit	benefit	VERB
taxlaw-2826	1122	6	standard	standard	ADJ
taxlaw-2826	1122	7	treats	treat	NOUN
taxlaw-2826	1122	8	as	as	ADP
taxlaw-2826	1122	9	equivalent	equivalent	ADJ
taxlaw-2826	1122	10	community	community	NOUN
taxlaw-2826	1122	11	benefit	benefit	NOUN
taxlaw-2826	1122	12	factors	factor	NOUN
taxlaw-2826	1122	13	that	that	PRON
taxlaw-2826	1122	14	mean	mean	VERB
taxlaw-2826	1122	15	something	something	PRON
taxlaw-2826	1122	16	different	different	ADJ
taxlaw-2826	1122	17	in	in	ADP
taxlaw-2826	1122	18	different	different	ADJ
taxlaw-2826	1122	19	contexts	contexts	NOUN
taxlaw-2826	1122	20	.	.	PUNCT
taxlaw-2826	1123	1	however	however	ADV
taxlaw-2826	1123	2	,	,	PUNCT
taxlaw-2826	1123	3	it	it	PRON
taxlaw-2826	1123	4	is	be	AUX
taxlaw-2826	1123	5	not	not	PART
taxlaw-2826	1123	6	clear	clear	ADJ
taxlaw-2826	1123	7	that	that	SCONJ
taxlaw-2826	1123	8	the	the	DET
taxlaw-2826	1123	9	law	law	NOUN
taxlaw-2826	1123	10	should	should	AUX
taxlaw-2826	1123	11	assign	assign	VERB
taxlaw-2826	1123	12	the	the	DET
taxlaw-2826	1123	13	same	same	ADJ
taxlaw-2826	1123	14	value	value	NOUN
taxlaw-2826	1123	15	to	to	ADP
taxlaw-2826	1123	16	all	all	PRON
taxlaw-2826	1123	17	of	of	ADP
taxlaw-2826	1123	18	them	they	PRON
taxlaw-2826	1123	19	.	.	PUNCT
taxlaw-2826	1124	1	take	take	VERB
taxlaw-2826	1124	2	again	again	ADV
taxlaw-2826	1124	3	the	the	DET
taxlaw-2826	1124	4	hypothetical	hypothetical	ADJ
taxlaw-2826	1124	5	hospital	hospital	NOUN
taxlaw-2826	1124	6	in	in	ADP
taxlaw-2826	1124	7	a	a	DET
taxlaw-2826	1124	8	wealthy	wealthy	ADJ
taxlaw-2826	1124	9	community	community	NOUN
taxlaw-2826	1124	10	with	with	ADP
taxlaw-2826	1124	11	high	high	ADJ
taxlaw-2826	1124	12	insurance	insurance	NOUN
taxlaw-2826	1124	13	coverage	coverage	NOUN
taxlaw-2826	1124	14	.	.	PUNCT
taxlaw-2826	1125	1	even	even	ADV
taxlaw-2826	1125	2	if	if	SCONJ
taxlaw-2826	1125	3	that	that	DET
taxlaw-2826	1125	4	hospital	hospital	NOUN
taxlaw-2826	1125	5	has	have	VERB
taxlaw-2826	1125	6	a	a	DET
taxlaw-2826	1125	7	very	very	ADV
taxlaw-2826	1125	8	generous	generous	ADJ
taxlaw-2826	1125	9	financial	financial	ADJ
taxlaw-2826	1125	10	aid	aid	NOUN
taxlaw-2826	1125	11	policy	policy	NOUN
taxlaw-2826	1125	12	,	,	PUNCT
taxlaw-2826	1125	13	and	and	CCONJ
taxlaw-2826	1125	14	even	even	ADV
taxlaw-2826	1125	15	if	if	SCONJ
taxlaw-2826	1125	16	its	its	PRON
taxlaw-2826	1125	17	charity	charity	NOUN
taxlaw-2826	1125	18	care	care	NOUN
taxlaw-2826	1125	19	and	and	CCONJ
taxlaw-2826	1125	20	community	community	NOUN
taxlaw-2826	1125	21	benefit	benefit	NOUN
taxlaw-2826	1125	22	numbers	number	NOUN
taxlaw-2826	1125	23	are	be	AUX
taxlaw-2826	1125	24	high	high	ADJ
taxlaw-2826	1125	25	,	,	PUNCT
taxlaw-2826	1125	26	that	that	DET
taxlaw-2826	1125	27	hospital	hospital	NOUN
taxlaw-2826	1125	28	may	may	AUX
taxlaw-2826	1125	29	still	still	ADV
taxlaw-2826	1125	30	be	be	AUX
taxlaw-2826	1125	31	in	in	ADP
taxlaw-2826	1125	32	a	a	DET
taxlaw-2826	1125	33	position	position	NOUN
taxlaw-2826	1125	34	to	to	PART
taxlaw-2826	1125	35	discount	discount	VERB
taxlaw-2826	1125	36	care	care	NOUN
taxlaw-2826	1125	37	for	for	ADP
taxlaw-2826	1125	38	families	family	NOUN
taxlaw-2826	1125	39	at	at	ADP
taxlaw-2826	1125	40	1000	1000	NUM
taxlaw-2826	1125	41	%	%	NOUN
taxlaw-2826	1125	42	of	of	ADP
taxlaw-2826	1125	43	the	the	DET
taxlaw-2826	1125	44	poverty	poverty	NOUN
taxlaw-2826	1125	45	line	line	NOUN
taxlaw-2826	1125	46	.	.	PUNCT
taxlaw-2826	1126	1	that	that	DET
taxlaw-2826	1126	2	hospital	hospital	NOUN
taxlaw-2826	1126	3	will	will	AUX
taxlaw-2826	1126	4	receive	receive	VERB
taxlaw-2826	1126	5	the	the	DET
taxlaw-2826	1126	6	same	same	ADJ
taxlaw-2826	1126	7	tax	tax	NOUN
taxlaw-2826	1126	8	189	189	NUM
taxlaw-2826	1126	9	joseph	joseph	PROPN
taxlaw-2826	1126	10	j.	j.	PROPN
taxlaw-2826	1126	11	cordes	cordes	PROPN
taxlaw-2826	1126	12	,	,	PUNCT
taxlaw-2826	1126	13	vertical	vertical	ADJ
taxlaw-2826	1126	14	equity	equity	NOUN
taxlaw-2826	1126	15	,	,	PUNCT
taxlaw-2826	1126	16	in	in	ADP
taxlaw-2826	1126	17	the	the	DET
taxlaw-2826	1126	18	encyclopedia	encyclopedia	NOUN
taxlaw-2826	1126	19	of	of	ADP
taxlaw-2826	1126	20	taxation	taxation	NOUN
taxlaw-2826	1126	21	and	and	CCONJ
taxlaw-2826	1126	22	tax	tax	NOUN
taxlaw-2826	1126	23	policy	policy	NOUN
taxlaw-2826	1126	24	(	(	PUNCT
taxlaw-2826	1126	25	joseph	joseph	PROPN
taxlaw-2826	1126	26	j.	j.	PROPN
taxlaw-2826	1126	27	cordes	cordes	PROPN
taxlaw-2826	1126	28	et	et	PROPN
taxlaw-2826	1126	29	al	al	PROPN
taxlaw-2826	1126	30	.	.	PUNCT
taxlaw-2826	1127	1	eds	eds	PROPN
taxlaw-2826	1127	2	.	.	PROPN
taxlaw-2826	1127	3	,	,	PUNCT
taxlaw-2826	1127	4	2d	2d	PROPN
taxlaw-2826	1127	5	ed	ed	NOUN
taxlaw-2826	1127	6	.	.	PUNCT
taxlaw-2826	1127	7	)	)	PUNCT
taxlaw-2826	1127	8	,	,	PUNCT
taxlaw-2826	1127	9	available	available	ADJ
taxlaw-2826	1127	10	at	at	ADP
taxlaw-2826	1127	11	http://www.taxpolicycenter.org/taxtopics/encyclopedia/verticalequity.cfm	http://www.taxpolicycenter.org/taxtopics/encyclopedia/verticalequity.cfm	PROPN
taxlaw-2826	1127	12	.	.	PUNCT
taxlaw-2826	1128	1	190	190	NUM
taxlaw-2826	1129	1	i	i	PROPN
taxlaw-2826	1129	2	d.	d.	NOUN
taxlaw-2826	1129	3	2014	2014	NUM
taxlaw-2826	1129	4	]	]	PUNCT
taxlaw-2826	1129	5	tax	tax	NOUN
taxlaw-2826	1129	6	-	-	PUNCT
taxlaw-2826	1129	7	exempt	exempt	ADJ
taxlaw-2826	1129	8	hospitals	hospital	NOUN
taxlaw-2826	1129	9	and	and	CCONJ
taxlaw-2826	1129	10	their	their	PRON
taxlaw-2826	1129	11	communities	community	NOUN
taxlaw-2826	1129	12	81	81	NUM
taxlaw-2826	1129	13	benefit	benefit	NOUN
taxlaw-2826	1129	14	as	as	ADP
taxlaw-2826	1129	15	a	a	DET
taxlaw-2826	1129	16	hospital	hospital	NOUN
taxlaw-2826	1129	17	in	in	ADP
taxlaw-2826	1129	18	a	a	DET
taxlaw-2826	1129	19	lower	low	ADJ
taxlaw-2826	1129	20	-	-	PUNCT
taxlaw-2826	1129	21	income	income	NOUN
taxlaw-2826	1129	22	area	area	NOUN
taxlaw-2826	1129	23	that	that	PRON
taxlaw-2826	1129	24	uses	use	VERB
taxlaw-2826	1129	25	its	its	PRON
taxlaw-2826	1129	26	charitable	charitable	ADJ
taxlaw-2826	1129	27	dollars	dollar	NOUN
taxlaw-2826	1129	28	providing	provide	VERB
taxlaw-2826	1129	29	free	free	ADJ
taxlaw-2826	1129	30	care	care	NOUN
taxlaw-2826	1129	31	to	to	AUX
taxlaw-2826	1129	32	medicaid	medicaid	VERB
taxlaw-2826	1129	33	beneficiaries	beneficiary	NOUN
taxlaw-2826	1129	34	and	and	CCONJ
taxlaw-2826	1129	35	people	people	NOUN
taxlaw-2826	1129	36	just	just	ADV
taxlaw-2826	1129	37	barely	barely	ADV
taxlaw-2826	1129	38	above	above	ADP
taxlaw-2826	1129	39	the	the	DET
taxlaw-2826	1129	40	poverty	poverty	NOUN
taxlaw-2826	1129	41	line	line	NOUN
taxlaw-2826	1129	42	.	.	PUNCT
taxlaw-2826	1130	1	is	be	AUX
taxlaw-2826	1130	2	it	it	PRON
taxlaw-2826	1130	3	appropriate	appropriate	ADJ
taxlaw-2826	1130	4	for	for	SCONJ
taxlaw-2826	1130	5	tax	tax	NOUN
taxlaw-2826	1130	6	law	law	NOUN
taxlaw-2826	1130	7	to	to	PART
taxlaw-2826	1130	8	treat	treat	VERB
taxlaw-2826	1130	9	discounted	discount	VERB
taxlaw-2826	1130	10	health	health	NOUN
taxlaw-2826	1130	11	care	care	NOUN
taxlaw-2826	1130	12	for	for	ADP
taxlaw-2826	1130	13	people	people	NOUN
taxlaw-2826	1130	14	with	with	ADP
taxlaw-2826	1130	15	household	household	NOUN
taxlaw-2826	1130	16	incomes	income	NOUN
taxlaw-2826	1130	17	of	of	ADP
taxlaw-2826	1130	18	over	over	ADP
taxlaw-2826	1130	19	$	$	SYM
taxlaw-2826	1130	20	200,000	200,000	NUM
taxlaw-2826	1130	21	a	a	DET
taxlaw-2826	1130	22	year	year	NOUN
taxlaw-2826	1130	23	the	the	DET
taxlaw-2826	1130	24	same	same	ADJ
taxlaw-2826	1130	25	way	way	NOUN
taxlaw-2826	1130	26	as	as	SCONJ
taxlaw-2826	1130	27	it	it	PRON
taxlaw-2826	1130	28	treats	treat	VERB
taxlaw-2826	1130	29	discounted	discount	VERB
taxlaw-2826	1130	30	health	health	NOUN
taxlaw-2826	1130	31	care	care	NOUN
taxlaw-2826	1130	32	for	for	ADP
taxlaw-2826	1130	33	people	people	NOUN
taxlaw-2826	1130	34	living	live	VERB
taxlaw-2826	1130	35	below	below	ADP
taxlaw-2826	1130	36	the	the	DET
taxlaw-2826	1130	37	poverty	poverty	NOUN
taxlaw-2826	1130	38	line	line	NOUN
taxlaw-2826	1130	39	?	?	PUNCT
taxlaw-2826	1131	1	this	this	DET
taxlaw-2826	1131	2	latter	latter	ADJ
taxlaw-2826	1131	3	problem	problem	NOUN
taxlaw-2826	1131	4	provides	provide	VERB
taxlaw-2826	1131	5	a	a	DET
taxlaw-2826	1131	6	vivid	vivid	ADJ
taxlaw-2826	1131	7	instance	instance	NOUN
taxlaw-2826	1131	8	of	of	ADP
taxlaw-2826	1131	9	a	a	DET
taxlaw-2826	1131	10	more	more	ADV
taxlaw-2826	1131	11	general	general	ADJ
taxlaw-2826	1131	12	problem	problem	NOUN
taxlaw-2826	1131	13	that	that	PRON
taxlaw-2826	1131	14	arises	arise	VERB
taxlaw-2826	1131	15	when	when	SCONJ
taxlaw-2826	1131	16	the	the	DET
taxlaw-2826	1131	17	federal	federal	ADJ
taxlaw-2826	1131	18	government	government	NOUN
taxlaw-2826	1131	19	uses	use	VERB
taxlaw-2826	1131	20	tax	tax	NOUN
taxlaw-2826	1131	21	law	law	NOUN
taxlaw-2826	1131	22	to	to	PART
taxlaw-2826	1131	23	conduct	conduct	VERB
taxlaw-2826	1131	24	anti	anti	ADJ
taxlaw-2826	1131	25	-	-	ADJ
taxlaw-2826	1131	26	poverty	poverty	ADJ
taxlaw-2826	1131	27	policy	policy	NOUN
taxlaw-2826	1131	28	.	.	PUNCT
taxlaw-2826	1132	1	as	as	SCONJ
taxlaw-2826	1132	2	i	i	PRON
taxlaw-2826	1132	3	have	have	AUX
taxlaw-2826	1132	4	discussed	discuss	VERB
taxlaw-2826	1132	5	in	in	ADP
taxlaw-2826	1132	6	earlier	early	ADJ
taxlaw-2826	1132	7	work	work	NOUN
taxlaw-2826	1132	8	,	,	PUNCT
taxlaw-2826	1132	9	u.s	u.s	PROPN
taxlaw-2826	1132	10	.	.	PROPN
taxlaw-2826	1132	11	tax	tax	NOUN
taxlaw-2826	1132	12	policy	policy	NOUN
taxlaw-2826	1132	13	that	that	PRON
taxlaw-2826	1132	14	seeks	seek	VERB
taxlaw-2826	1132	15	to	to	PART
taxlaw-2826	1132	16	address	address	VERB
taxlaw-2826	1132	17	the	the	DET
taxlaw-2826	1132	18	needs	need	NOUN
taxlaw-2826	1132	19	of	of	ADP
taxlaw-2826	1132	20	the	the	DET
taxlaw-2826	1132	21	poor	poor	ADJ
taxlaw-2826	1132	22	is	be	AUX
taxlaw-2826	1132	23	often	often	ADV
taxlaw-2826	1132	24	ineffective	ineffective	ADJ
taxlaw-2826	1132	25	in	in	ADP
taxlaw-2826	1132	26	reaching	reach	VERB
taxlaw-2826	1132	27	the	the	DET
taxlaw-2826	1132	28	poorest	poor	ADJ
taxlaw-2826	1132	29	individuals	individual	NOUN
taxlaw-2826	1132	30	,	,	PUNCT
taxlaw-2826	1132	31	even	even	ADV
taxlaw-2826	1132	32	as	as	SCONJ
taxlaw-2826	1132	33	it	it	PRON
taxlaw-2826	1132	34	provides	provide	VERB
taxlaw-2826	1132	35	substantial	substantial	ADJ
taxlaw-2826	1132	36	benefits	benefit	NOUN
taxlaw-2826	1132	37	to	to	ADP
taxlaw-2826	1132	38	the	the	DET
taxlaw-2826	1132	39	middle	middle	ADJ
taxlaw-2826	1132	40	class	class	NOUN
taxlaw-2826	1132	41	or	or	CCONJ
taxlaw-2826	1132	42	even	even	ADV
taxlaw-2826	1132	43	the	the	DET
taxlaw-2826	1132	44	upper	upper	ADJ
taxlaw-2826	1132	45	class	class	NOUN
taxlaw-2826	1132	46	.	.	PUNCT
taxlaw-2826	1133	1	191	191	NUM
taxlaw-2826	1134	1	the	the	DET
taxlaw-2826	1134	2	community	community	NOUN
taxlaw-2826	1134	3	benefit	benefit	NOUN
taxlaw-2826	1134	4	standard	standard	NOUN
taxlaw-2826	1134	5	for	for	ADP
taxlaw-2826	1134	6	tax	tax	NOUN
taxlaw-2826	1134	7	-	-	PUNCT
taxlaw-2826	1134	8	exempt	exempt	ADJ
taxlaw-2826	1134	9	hospitals	hospital	NOUN
taxlaw-2826	1134	10	addresses	address	VERB
taxlaw-2826	1134	11	the	the	DET
taxlaw-2826	1134	12	needs	need	NOUN
taxlaw-2826	1134	13	of	of	ADP
taxlaw-2826	1134	14	the	the	DET
taxlaw-2826	1134	15	poor	poor	ADJ
taxlaw-2826	1134	16	because	because	SCONJ
taxlaw-2826	1134	17	it	it	PRON
taxlaw-2826	1134	18	asks	ask	VERB
taxlaw-2826	1134	19	hospitals	hospital	NOUN
taxlaw-2826	1134	20	to	to	PART
taxlaw-2826	1134	21	respond	respond	VERB
taxlaw-2826	1134	22	to	to	ADP
taxlaw-2826	1134	23	the	the	DET
taxlaw-2826	1134	24	needs	need	NOUN
taxlaw-2826	1134	25	of	of	ADP
taxlaw-2826	1134	26	the	the	DET
taxlaw-2826	1134	27	communities	community	NOUN
taxlaw-2826	1134	28	.	.	PUNCT
taxlaw-2826	1135	1	the	the	DET
taxlaw-2826	1135	2	community	community	NOUN
taxlaw-2826	1135	3	benefit	benefit	NOUN
taxlaw-2826	1135	4	standard	standard	NOUN
taxlaw-2826	1135	5	asks	ask	VERB
taxlaw-2826	1135	6	hospitals	hospital	NOUN
taxlaw-2826	1135	7	in	in	ADP
taxlaw-2826	1135	8	needy	needy	ADJ
taxlaw-2826	1135	9	communities	community	NOUN
taxlaw-2826	1135	10	to	to	PART
taxlaw-2826	1135	11	benefit	benefit	VERB
taxlaw-2826	1135	12	those	those	DET
taxlaw-2826	1135	13	communities	community	NOUN
taxlaw-2826	1135	14	,	,	PUNCT
taxlaw-2826	1135	15	but	but	CCONJ
taxlaw-2826	1135	16	it	it	PRON
taxlaw-2826	1135	17	also	also	ADV
taxlaw-2826	1135	18	subsidizes	subsidize	VERB
taxlaw-2826	1135	19	through	through	ADP
taxlaw-2826	1135	20	tax	tax	NOUN
taxlaw-2826	1135	21	exemptions	exemption	NOUN
taxlaw-2826	1135	22	substantial	substantial	ADJ
taxlaw-2826	1135	23	benefits	benefit	NOUN
taxlaw-2826	1135	24	that	that	PRON
taxlaw-2826	1135	25	have	have	VERB
taxlaw-2826	1135	26	nothing	nothing	PRON
taxlaw-2826	1135	27	to	to	PART
taxlaw-2826	1135	28	do	do	VERB
taxlaw-2826	1135	29	with	with	ADP
taxlaw-2826	1135	30	disadvantaged	disadvantaged	ADJ
taxlaw-2826	1135	31	communities	community	NOUN
taxlaw-2826	1135	32	.	.	PUNCT
taxlaw-2826	1136	1	even	even	ADV
taxlaw-2826	1136	2	the	the	DET
taxlaw-2826	1136	3	aca	aca	PROPN
taxlaw-2826	1136	4	regulations	regulation	NOUN
taxlaw-2826	1136	5	,	,	PUNCT
taxlaw-2826	1136	6	as	as	SCONJ
taxlaw-2826	1136	7	discussed	discuss	VERB
taxlaw-2826	1136	8	above	above	ADV
taxlaw-2826	1136	9	,	,	PUNCT
taxlaw-2826	1136	10	allow	allow	VERB
taxlaw-2826	1136	11	room	room	NOUN
taxlaw-2826	1136	12	for	for	SCONJ
taxlaw-2826	1136	13	hospitals	hospital	NOUN
taxlaw-2826	1136	14	to	to	PART
taxlaw-2826	1136	15	engage	engage	VERB
taxlaw-2826	1136	16	in	in	ADP
taxlaw-2826	1136	17	extraordinary	extraordinary	ADJ
taxlaw-2826	1136	18	collection	collection	NOUN
taxlaw-2826	1136	19	actions	action	NOUN
taxlaw-2826	1136	20	against	against	ADP
taxlaw-2826	1136	21	poor	poor	ADJ
taxlaw-2826	1136	22	and	and	CCONJ
taxlaw-2826	1136	23	almost	almost	ADV
taxlaw-2826	1136	24	-	-	PUNCT
taxlaw-2826	1136	25	poor	poor	ADJ
taxlaw-2826	1136	26	debtors	debtor	NOUN
taxlaw-2826	1136	27	.	.	PUNCT
taxlaw-2826	1137	1	while	while	SCONJ
taxlaw-2826	1137	2	insurance	insurance	NOUN
taxlaw-2826	1137	3	coverage	coverage	NOUN
taxlaw-2826	1137	4	rates	rate	NOUN
taxlaw-2826	1137	5	may	may	AUX
taxlaw-2826	1137	6	rise	rise	VERB
taxlaw-2826	1137	7	after	after	SCONJ
taxlaw-2826	1137	8	the	the	DET
taxlaw-2826	1137	9	aca	aca	PROPN
taxlaw-2826	1137	10	’s	’s	PART
taxlaw-2826	1137	11	individual	individual	ADJ
taxlaw-2826	1137	12	mandate	mandate	NOUN
taxlaw-2826	1137	13	becomes	become	VERB
taxlaw-2826	1137	14	law	law	NOUN
taxlaw-2826	1137	15	,	,	PUNCT
taxlaw-2826	1137	16	many	many	ADJ
taxlaw-2826	1137	17	poor	poor	ADJ
taxlaw-2826	1137	18	and	and	CCONJ
taxlaw-2826	1137	19	near	near	ADJ
taxlaw-2826	1137	20	-	-	PUNCT
taxlaw-2826	1137	21	poor	poor	ADJ
taxlaw-2826	1137	22	individuals	individual	NOUN
taxlaw-2826	1137	23	will	will	AUX
taxlaw-2826	1137	24	still	still	ADV
taxlaw-2826	1137	25	have	have	VERB
taxlaw-2826	1137	26	insurance	insurance	NOUN
taxlaw-2826	1137	27	that	that	PRON
taxlaw-2826	1137	28	covers	cover	VERB
taxlaw-2826	1137	29	only	only	ADJ
taxlaw-2826	1137	30	part	part	NOUN
taxlaw-2826	1137	31	of	of	ADP
taxlaw-2826	1137	32	what	what	PRON
taxlaw-2826	1137	33	could	could	AUX
taxlaw-2826	1137	34	be	be	AUX
taxlaw-2826	1137	35	large	large	ADJ
taxlaw-2826	1137	36	medical	medical	ADJ
taxlaw-2826	1137	37	bills	bill	NOUN
taxlaw-2826	1137	38	.	.	PUNCT
taxlaw-2826	1138	1	the	the	DET
taxlaw-2826	1138	2	new	new	ADJ
taxlaw-2826	1138	3	regulations	regulation	NOUN
taxlaw-2826	1138	4	,	,	PUNCT
taxlaw-2826	1138	5	while	while	SCONJ
taxlaw-2826	1138	6	taking	take	VERB
taxlaw-2826	1138	7	important	important	ADJ
taxlaw-2826	1138	8	steps	step	NOUN
taxlaw-2826	1138	9	forward	forward	ADV
taxlaw-2826	1138	10	,	,	PUNCT
taxlaw-2826	1138	11	do	do	AUX
taxlaw-2826	1138	12	not	not	PART
taxlaw-2826	1138	13	address	address	VERB
taxlaw-2826	1138	14	these	these	DET
taxlaw-2826	1138	15	problems	problem	NOUN
taxlaw-2826	1138	16	with	with	ADP
taxlaw-2826	1138	17	the	the	DET
taxlaw-2826	1138	18	proper	proper	ADJ
taxlaw-2826	1138	19	definition	definition	NOUN
taxlaw-2826	1138	20	of	of	ADP
taxlaw-2826	1138	21	community	community	NOUN
taxlaw-2826	1138	22	under	under	ADP
taxlaw-2826	1138	23	the	the	DET
taxlaw-2826	1138	24	community	community	NOUN
taxlaw-2826	1138	25	benefit	benefit	NOUN
taxlaw-2826	1138	26	standard	standard	NOUN
taxlaw-2826	1138	27	.	.	PUNCT
taxlaw-2826	1139	1	for	for	ADP
taxlaw-2826	1139	2	the	the	DET
taxlaw-2826	1139	3	first	first	ADJ
taxlaw-2826	1139	4	time	time	NOUN
taxlaw-2826	1139	5	in	in	ADP
taxlaw-2826	1139	6	the	the	DET
taxlaw-2826	1139	7	history	history	NOUN
taxlaw-2826	1139	8	of	of	ADP
taxlaw-2826	1139	9	the	the	DET
taxlaw-2826	1139	10	community	community	NOUN
taxlaw-2826	1139	11	benefit	benefit	NOUN
taxlaw-2826	1139	12	standard	standard	NOUN
taxlaw-2826	1139	13	,	,	PUNCT
taxlaw-2826	1139	14	the	the	DET
taxlaw-2826	1139	15	new	new	ADJ
taxlaw-2826	1139	16	framework	framework	NOUN
taxlaw-2826	1139	17	does	do	AUX
taxlaw-2826	1139	18	set	set	VERB
taxlaw-2826	1139	19	forth	forth	ADP
taxlaw-2826	1139	20	a	a	DET
taxlaw-2826	1139	21	definition	definition	NOUN
taxlaw-2826	1139	22	,	,	PUNCT
taxlaw-2826	1139	23	but	but	CCONJ
taxlaw-2826	1139	24	it	it	PRON
taxlaw-2826	1139	25	is	be	AUX
taxlaw-2826	1139	26	not	not	PART
taxlaw-2826	1139	27	one	one	NUM
taxlaw-2826	1139	28	that	that	PRON
taxlaw-2826	1139	29	fixes	fix	VERB
taxlaw-2826	1139	30	the	the	DET
taxlaw-2826	1139	31	problems	problem	NOUN
taxlaw-2826	1139	32	identified	identify	VERB
taxlaw-2826	1139	33	in	in	ADP
taxlaw-2826	1139	34	this	this	DET
taxlaw-2826	1139	35	article	article	NOUN
taxlaw-2826	1139	36	.	.	PUNCT
taxlaw-2826	1140	1	if	if	SCONJ
taxlaw-2826	1140	2	anything	anything	PRON
taxlaw-2826	1140	3	,	,	PUNCT
taxlaw-2826	1140	4	the	the	DET
taxlaw-2826	1140	5	chna	chna	NOUN
taxlaw-2826	1140	6	component	component	NOUN
taxlaw-2826	1140	7	of	of	ADP
taxlaw-2826	1140	8	the	the	DET
taxlaw-2826	1140	9	new	new	ADJ
taxlaw-2826	1140	10	regulations	regulation	NOUN
taxlaw-2826	1140	11	exacerbates	exacerbate	VERB
taxlaw-2826	1140	12	these	these	DET
taxlaw-2826	1140	13	problems	problem	NOUN
taxlaw-2826	1140	14	.	.	PUNCT
taxlaw-2826	1141	1	the	the	DET
taxlaw-2826	1141	2	chna	chna	NOUN
taxlaw-2826	1141	3	rules	rule	VERB
taxlaw-2826	1141	4	convey	convey	VERB
taxlaw-2826	1141	5	to	to	ADP
taxlaw-2826	1141	6	hospitals	hospital	NOUN
taxlaw-2826	1141	7	that	that	SCONJ
taxlaw-2826	1141	8	meeting	meet	VERB
taxlaw-2826	1141	9	the	the	DET
taxlaw-2826	1141	10	community	community	NOUN
taxlaw-2826	1141	11	benefit	benefit	NOUN
taxlaw-2826	1141	12	standard	standard	NOUN
taxlaw-2826	1141	13	involves	involve	VERB
taxlaw-2826	1141	14	observing	observe	VERB
taxlaw-2826	1141	15	and	and	CCONJ
taxlaw-2826	1141	16	responding	respond	VERB
taxlaw-2826	1141	17	to	to	ADP
taxlaw-2826	1141	18	the	the	DET
taxlaw-2826	1141	19	needs	need	NOUN
taxlaw-2826	1141	20	of	of	ADP
taxlaw-2826	1141	21	the	the	DET
taxlaw-2826	1141	22	hospital	hospital	NOUN
taxlaw-2826	1141	23	’s	’s	PART
taxlaw-2826	1141	24	own	own	ADJ
taxlaw-2826	1141	25	community	community	NOUN
taxlaw-2826	1141	26	via	via	ADP
taxlaw-2826	1141	27	the	the	DET
taxlaw-2826	1141	28	chna	chna	NOUN
taxlaw-2826	1141	29	.	.	PUNCT
taxlaw-2826	1142	1	however	however	ADV
taxlaw-2826	1142	2	,	,	PUNCT
taxlaw-2826	1142	3	as	as	SCONJ
taxlaw-2826	1142	4	discussed	discuss	VERB
taxlaw-2826	1142	5	,	,	PUNCT
taxlaw-2826	1142	6	the	the	DET
taxlaw-2826	1142	7	chna	chna	NOUN
taxlaw-2826	1142	8	regulations	regulation	NOUN
taxlaw-2826	1142	9	allow	allow	VERB
taxlaw-2826	1142	10	hospitals	hospital	NOUN
taxlaw-2826	1142	11	to	to	PART
taxlaw-2826	1142	12	delineate	delineate	VERB
taxlaw-2826	1142	13	their	their	PRON
taxlaw-2826	1142	14	communities	community	NOUN
taxlaw-2826	1142	15	as	as	SCONJ
taxlaw-2826	1142	16	they	they	PRON
taxlaw-2826	1142	17	wish	wish	VERB
taxlaw-2826	1142	18	.	.	PUNCT
taxlaw-2826	1143	1	the	the	DET
taxlaw-2826	1143	2	chna	chna	NOUN
taxlaw-2826	1143	3	only	only	ADV
taxlaw-2826	1143	4	requires	require	VERB
taxlaw-2826	1143	5	that	that	SCONJ
taxlaw-2826	1143	6	,	,	PUNCT
taxlaw-2826	1143	7	once	once	ADV
taxlaw-2826	1143	8	a	a	DET
taxlaw-2826	1143	9	hospital	hospital	NOUN
taxlaw-2826	1143	10	chooses	choose	VERB
taxlaw-2826	1143	11	its	its	PRON
taxlaw-2826	1143	12	community	community	NOUN
taxlaw-2826	1143	13	and	and	CCONJ
taxlaw-2826	1143	14	records	record	VERB
taxlaw-2826	1143	15	its	its	PRON
taxlaw-2826	1143	16	needs	need	NOUN
taxlaw-2826	1143	17	,	,	PUNCT
taxlaw-2826	1143	18	the	the	DET
taxlaw-2826	1143	19	hospital	hospital	NOUN
taxlaw-2826	1143	20	put	put	VERB
taxlaw-2826	1143	21	in	in	ADP
taxlaw-2826	1143	22	place	place	NOUN
taxlaw-2826	1143	23	a	a	DET
taxlaw-2826	1143	24	plan	plan	NOUN
taxlaw-2826	1143	25	to	to	PART
taxlaw-2826	1143	26	address	address	VERB
taxlaw-2826	1143	27	those	those	DET
taxlaw-2826	1143	28	needs	need	NOUN
taxlaw-2826	1143	29	.	.	PUNCT
taxlaw-2826	1144	1	the	the	DET
taxlaw-2826	1144	2	hypothetical	hypothetical	ADJ
taxlaw-2826	1144	3	hospital	hospital	NOUN
taxlaw-2826	1144	4	that	that	PRON
taxlaw-2826	1144	5	identified	identify	VERB
taxlaw-2826	1144	6	and	and	CCONJ
taxlaw-2826	1144	7	responded	respond	VERB
taxlaw-2826	1144	8	to	to	ADP
taxlaw-2826	1144	9	drunken	drunken	ADJ
taxlaw-2826	1144	10	skiing	skiing	NOUN
taxlaw-2826	1144	11	concerns	concern	NOUN
taxlaw-2826	1144	12	is	be	AUX
taxlaw-2826	1144	13	as	as	ADV
taxlaw-2826	1144	14	compliant	compliant	ADJ
taxlaw-2826	1144	15	with	with	ADP
taxlaw-2826	1144	16	the	the	DET
taxlaw-2826	1144	17	chna	chna	NOUN
taxlaw-2826	1144	18	rules	rule	NOUN
taxlaw-2826	1144	19	as	as	ADP
taxlaw-2826	1144	20	the	the	DET
taxlaw-2826	1144	21	hospital	hospital	NOUN
taxlaw-2826	1144	22	that	that	PRON
taxlaw-2826	1144	23	identifies	identify	VERB
taxlaw-2826	1144	24	and	and	CCONJ
taxlaw-2826	1144	25	responded	respond	VERB
taxlaw-2826	1144	26	to	to	ADP
taxlaw-2826	1144	27	free	free	ADJ
taxlaw-2826	1144	28	care	care	NOUN
taxlaw-2826	1144	29	needs	need	NOUN
taxlaw-2826	1144	30	.	.	PUNCT
taxlaw-2826	1145	1	by	by	ADP
taxlaw-2826	1145	2	requiring	require	VERB
taxlaw-2826	1145	3	hospitals	hospital	NOUN
taxlaw-2826	1145	4	to	to	PART
taxlaw-2826	1145	5	respond	respond	VERB
taxlaw-2826	1145	6	to	to	ADP
taxlaw-2826	1145	7	the	the	DET
taxlaw-2826	1145	8	needs	need	NOUN
taxlaw-2826	1145	9	that	that	PRON
taxlaw-2826	1145	10	the	the	DET
taxlaw-2826	1145	11	chna	chna	NOUN
taxlaw-2826	1145	12	uncovers	uncover	NOUN
taxlaw-2826	1145	13	,	,	PUNCT
taxlaw-2826	1145	14	the	the	DET
taxlaw-2826	1145	15	chna	chna	NOUN
taxlaw-2826	1145	16	framework	framework	NOUN
taxlaw-2826	1145	17	arguably	arguably	ADV
taxlaw-2826	1145	18	places	place	VERB
taxlaw-2826	1145	19	a	a	DET
taxlaw-2826	1145	20	higher	high	ADJ
taxlaw-2826	1145	21	burden	burden	NOUN
taxlaw-2826	1145	22	on	on	ADP
taxlaw-2826	1145	23	hospitals	hospital	NOUN
taxlaw-2826	1145	24	that	that	PRON
taxlaw-2826	1145	25	uncover	uncover	VERB
taxlaw-2826	1145	26	greater	great	ADJ
taxlaw-2826	1145	27	needs	need	NOUN
taxlaw-2826	1145	28	than	than	ADP
taxlaw-2826	1145	29	on	on	ADP
taxlaw-2826	1145	30	hospitals	hospital	NOUN
taxlaw-2826	1145	31	that	that	PRON
taxlaw-2826	1145	32	uncover	uncover	VERB
taxlaw-2826	1145	33	insubstantial	insubstantial	ADJ
taxlaw-2826	1145	34	ones	one	NOUN
taxlaw-2826	1145	35	.	.	PUNCT
taxlaw-2826	1146	1	unfortunately	unfortunately	ADV
taxlaw-2826	1146	2	,	,	PUNCT
taxlaw-2826	1146	3	there	there	PRON
taxlaw-2826	1146	4	is	be	VERB
taxlaw-2826	1146	5	no	no	DET
taxlaw-2826	1146	6	policy	policy	NOUN
taxlaw-2826	1146	7	solution	solution	NOUN
taxlaw-2826	1146	8	to	to	ADP
taxlaw-2826	1146	9	these	these	DET
taxlaw-2826	1146	10	problems	problem	NOUN
taxlaw-2826	1146	11	with	with	ADP
taxlaw-2826	1146	12	the	the	DET
taxlaw-2826	1146	13	community	community	NOUN
taxlaw-2826	1146	14	benefit	benefit	NOUN
taxlaw-2826	1146	15	standard	standard	NOUN
taxlaw-2826	1146	16	that	that	PRON
taxlaw-2826	1146	17	does	do	AUX
taxlaw-2826	1146	18	not	not	PART
taxlaw-2826	1146	19	introduce	introduce	VERB
taxlaw-2826	1146	20	problems	problem	NOUN
taxlaw-2826	1146	21	of	of	ADP
taxlaw-2826	1146	22	its	its	PRON
taxlaw-2826	1146	23	own	own	ADJ
taxlaw-2826	1146	24	.	.	PUNCT
taxlaw-2826	1147	1	even	even	ADV
taxlaw-2826	1147	2	so	so	ADV
taxlaw-2826	1147	3	,	,	PUNCT
taxlaw-2826	1147	4	lawmakers	lawmaker	NOUN
taxlaw-2826	1147	5	have	have	VERB
taxlaw-2826	1147	6	several	several	ADJ
taxlaw-2826	1147	7	alternatives	alternative	NOUN
taxlaw-2826	1147	8	available	available	ADJ
taxlaw-2826	1147	9	to	to	ADP
taxlaw-2826	1147	10	them	they	PRON
taxlaw-2826	1147	11	in	in	ADP
taxlaw-2826	1147	12	the	the	DET
taxlaw-2826	1147	13	world	world	NOUN
taxlaw-2826	1147	14	of	of	ADP
taxlaw-2826	1147	15	the	the	DET
taxlaw-2826	1147	16	aca	aca	PROPN
taxlaw-2826	1147	17	.	.	PUNCT
taxlaw-2826	1148	1	here	here	ADV
taxlaw-2826	1148	2	,	,	PUNCT
taxlaw-2826	1148	3	i	i	PRON
taxlaw-2826	1148	4	will	will	AUX
taxlaw-2826	1148	5	discuss	discuss	VERB
taxlaw-2826	1148	6	a	a	DET
taxlaw-2826	1148	7	few	few	ADJ
taxlaw-2826	1148	8	of	of	ADP
taxlaw-2826	1148	9	them	they	PRON
taxlaw-2826	1148	10	.	.	PUNCT
taxlaw-2826	1149	1	one	one	NUM
taxlaw-2826	1149	2	,	,	PUNCT
taxlaw-2826	1149	3	legislators	legislator	NOUN
taxlaw-2826	1149	4	or	or	CCONJ
taxlaw-2826	1149	5	regulators	regulator	NOUN
taxlaw-2826	1149	6	from	from	ADP
taxlaw-2826	1149	7	treasury	treasury	PROPN
taxlaw-2826	1149	8	and	and	CCONJ
taxlaw-2826	1149	9	irs	irs	PROPN
taxlaw-2826	1149	10	could	could	AUX
taxlaw-2826	1149	11	specifically	specifically	ADV
taxlaw-2826	1149	12	define	define	VERB
taxlaw-2826	1149	13	community	community	NOUN
taxlaw-2826	1149	14	—	—	PUNCT
taxlaw-2826	1149	15	for	for	ADP
taxlaw-2826	1149	16	the	the	DET
taxlaw-2826	1149	17	purpose	purpose	NOUN
taxlaw-2826	1149	18	either	either	CCONJ
taxlaw-2826	1149	19	of	of	ADP
taxlaw-2826	1149	20	the	the	DET
taxlaw-2826	1149	21	community	community	NOUN
taxlaw-2826	1149	22	benefit	benefit	NOUN
taxlaw-2826	1149	23	standard	standard	NOUN
taxlaw-2826	1149	24	generally	generally	ADV
taxlaw-2826	1149	25	or	or	CCONJ
taxlaw-2826	1149	26	of	of	ADP
taxlaw-2826	1149	27	the	the	DET
taxlaw-2826	1149	28	chna	chna	NOUN
taxlaw-2826	1149	29	rules	rule	NOUN
taxlaw-2826	1149	30	—	—	PUNCT
taxlaw-2826	1149	31	to	to	PART
taxlaw-2826	1149	32	include	include	VERB
taxlaw-2826	1149	33	disadvantaged	disadvantaged	ADJ
taxlaw-2826	1149	34	populations	population	NOUN
taxlaw-2826	1149	35	.	.	PUNCT
taxlaw-2826	1150	1	right	right	ADV
taxlaw-2826	1150	2	now	now	ADV
taxlaw-2826	1150	3	,	,	PUNCT
taxlaw-2826	1150	4	the	the	DET
taxlaw-2826	1150	5	chna	chna	NOUN
taxlaw-2826	1150	6	rules	rule	NOUN
taxlaw-2826	1150	7	tell	tell	VERB
taxlaw-2826	1150	8	tax	tax	NOUN
taxlaw-2826	1150	9	-	-	PUNCT
taxlaw-2826	1150	10	exempt	exempt	ADJ
taxlaw-2826	1150	11	hospitals	hospital	NOUN
taxlaw-2826	1150	12	that	that	SCONJ
taxlaw-2826	1150	13	they	they	PRON
taxlaw-2826	1150	14	can	can	AUX
taxlaw-2826	1150	15	not	not	PART
taxlaw-2826	1150	16	exclude	exclude	VERB
taxlaw-2826	1150	17	disadvantaged	disadvantaged	ADJ
taxlaw-2826	1150	18	populations	population	NOUN
taxlaw-2826	1150	19	that	that	PRON
taxlaw-2826	1150	20	“	"	PUNCT
taxlaw-2826	1150	21	should	should	AUX
taxlaw-2826	1150	22	”	"	PUNCT
taxlaw-2826	1150	23	otherwise	otherwise	ADV
taxlaw-2826	1150	24	fall	fall	VERB
taxlaw-2826	1150	25	within	within	ADP
taxlaw-2826	1150	26	their	their	PRON
taxlaw-2826	1150	27	communities	community	NOUN
taxlaw-2826	1150	28	.	.	PUNCT
taxlaw-2826	1151	1	however	however	ADV
taxlaw-2826	1151	2	,	,	PUNCT
taxlaw-2826	1151	3	some	some	DET
taxlaw-2826	1151	4	hospitals	hospital	NOUN
taxlaw-2826	1151	5	do	do	AUX
taxlaw-2826	1151	6	not	not	PART
taxlaw-2826	1151	7	have	have	VERB
taxlaw-2826	1151	8	many	many	ADJ
taxlaw-2826	1151	9	disadvantaged	disadvantaged	ADJ
taxlaw-2826	1151	10	groups	group	NOUN
taxlaw-2826	1151	11	that	that	PRON
taxlaw-2826	1151	12	reasonably	reasonably	ADV
taxlaw-2826	1151	13	fall	fall	VERB
taxlaw-2826	1151	14	within	within	ADP
taxlaw-2826	1151	15	their	their	PRON
taxlaw-2826	1151	16	community	community	NOUN
taxlaw-2826	1151	17	borders	border	NOUN
taxlaw-2826	1151	18	.	.	PUNCT
taxlaw-2826	1152	1	under	under	ADP
taxlaw-2826	1152	2	these	these	DET
taxlaw-2826	1152	3	circumstances	circumstance	NOUN
taxlaw-2826	1152	4	,	,	PUNCT
taxlaw-2826	1152	5	the	the	DET
taxlaw-2826	1152	6	federal	federal	ADJ
taxlaw-2826	1152	7	regulations	regulation	NOUN
taxlaw-2826	1152	8	could	could	AUX
taxlaw-2826	1152	9	give	give	VERB
taxlaw-2826	1152	10	hospitals	hospital	NOUN
taxlaw-2826	1152	11	an	an	DET
taxlaw-2826	1152	12	affirmative	affirmative	ADJ
taxlaw-2826	1152	13	obligation	obligation	NOUN
taxlaw-2826	1152	14	to	to	PART
taxlaw-2826	1152	15	draw	draw	VERB
taxlaw-2826	1152	16	their	their	PRON
taxlaw-2826	1152	17	community	community	NOUN
taxlaw-2826	1152	18	boundaries	boundary	NOUN
taxlaw-2826	1152	19	so	so	SCONJ
taxlaw-2826	1152	20	as	as	SCONJ
taxlaw-2826	1152	21	to	to	PART
taxlaw-2826	1152	22	include	include	VERB
taxlaw-2826	1152	23	some	some	DET
taxlaw-2826	1152	24	relevant	relevant	ADJ
taxlaw-2826	1152	25	disadvantaged	disadvantaged	ADJ
taxlaw-2826	1152	26	group(s	group(s	NOUN
taxlaw-2826	1152	27	)	)	PUNCT
taxlaw-2826	1152	28	.	.	PUNCT
taxlaw-2826	1153	1	191	191	NUM
taxlaw-2826	1153	2	susannah	susannah	PROPN
taxlaw-2826	1153	3	camic	camic	PROPN
taxlaw-2826	1153	4	tahk	tahk	PROPN
taxlaw-2826	1153	5	,	,	PUNCT
taxlaw-2826	1153	6	the	the	DET
taxlaw-2826	1153	7	tax	tax	NOUN
taxlaw-2826	1153	8	war	war	NOUN
taxlaw-2826	1153	9	on	on	ADP
taxlaw-2826	1153	10	poverty	poverty	NOUN
taxlaw-2826	1153	11	,	,	PUNCT
taxlaw-2826	1153	12	57	57	NUM
taxlaw-2826	1153	13	ariz	ariz	NOUN
taxlaw-2826	1153	14	.	.	PUNCT
taxlaw-2826	1154	1	l.	l.	PROPN
taxlaw-2826	1154	2	rev	rev	PROPN
taxlaw-2826	1154	3	.	.	PUNCT
taxlaw-2826	1155	1	(	(	PUNCT
taxlaw-2826	1155	2	forthcoming	forthcoming	ADJ
taxlaw-2826	1155	3	2014	2014	NUM
taxlaw-2826	1155	4	)	)	PUNCT
taxlaw-2826	1155	5	(	(	PUNCT
taxlaw-2826	1155	6	draft	draft	VERB
taxlaw-2826	1155	7	at	at	ADP
taxlaw-2826	1155	8	44–46	44–46	NUM
taxlaw-2826	1155	9	)	)	PUNCT
taxlaw-2826	1155	10	,	,	PUNCT
taxlaw-2826	1155	11	available	available	ADJ
taxlaw-2826	1155	12	at	at	ADP
taxlaw-2826	1155	13	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2413233	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2413233	PROPN
taxlaw-2826	1155	14	.	.	PUNCT
taxlaw-2826	1156	1	82	82	NUM
taxlaw-2826	1156	2	columbia	columbia	PROPN
taxlaw-2826	1156	3	journal	journal	PROPN
taxlaw-2826	1156	4	of	of	ADP
taxlaw-2826	1156	5	tax	tax	NOUN
taxlaw-2826	1156	6	law	law	NOUN
taxlaw-2826	1157	1	[	[	X
taxlaw-2826	1157	2	vol.6:33	vol.6:33	ADV
taxlaw-2826	1157	3	to	to	PART
taxlaw-2826	1157	4	do	do	AUX
taxlaw-2826	1157	5	this	this	PRON
taxlaw-2826	1157	6	,	,	PUNCT
taxlaw-2826	1157	7	the	the	DET
taxlaw-2826	1157	8	regulations	regulation	NOUN
taxlaw-2826	1157	9	could	could	AUX
taxlaw-2826	1157	10	explicitly	explicitly	ADV
taxlaw-2826	1157	11	encourage	encourage	VERB
taxlaw-2826	1157	12	hospitals	hospital	NOUN
taxlaw-2826	1157	13	in	in	ADP
taxlaw-2826	1157	14	wealthier	wealthy	ADJ
taxlaw-2826	1157	15	communities	community	NOUN
taxlaw-2826	1157	16	to	to	PART
taxlaw-2826	1157	17	form	form	VERB
taxlaw-2826	1157	18	partnerships	partnership	NOUN
taxlaw-2826	1157	19	with	with	ADP
taxlaw-2826	1157	20	hospitals	hospital	NOUN
taxlaw-2826	1157	21	in	in	ADP
taxlaw-2826	1157	22	low	low	ADJ
taxlaw-2826	1157	23	-	-	PUNCT
taxlaw-2826	1157	24	income	income	NOUN
taxlaw-2826	1157	25	areas	area	NOUN
taxlaw-2826	1157	26	and	and	CCONJ
taxlaw-2826	1157	27	work	work	VERB
taxlaw-2826	1157	28	with	with	ADP
taxlaw-2826	1157	29	these	these	DET
taxlaw-2826	1157	30	lowerincome	lowerincome	VERB
taxlaw-2826	1157	31	hospitals	hospital	NOUN
taxlaw-2826	1157	32	to	to	PART
taxlaw-2826	1157	33	meet	meet	VERB
taxlaw-2826	1157	34	the	the	DET
taxlaw-2826	1157	35	needs	need	NOUN
taxlaw-2826	1157	36	of	of	ADP
taxlaw-2826	1157	37	their	their	PRON
taxlaw-2826	1157	38	communities	community	NOUN
taxlaw-2826	1157	39	.	.	PUNCT
taxlaw-2826	1158	1	this	this	DET
taxlaw-2826	1158	2	approach	approach	NOUN
taxlaw-2826	1158	3	has	have	VERB
taxlaw-2826	1158	4	some	some	DET
taxlaw-2826	1158	5	advantages	advantage	NOUN
taxlaw-2826	1158	6	.	.	PUNCT
taxlaw-2826	1159	1	it	it	PRON
taxlaw-2826	1159	2	asks	ask	VERB
taxlaw-2826	1159	3	hospital	hospital	NOUN
taxlaw-2826	1159	4	decision	decision	NOUN
taxlaw-2826	1159	5	-	-	PUNCT
taxlaw-2826	1159	6	makers	maker	NOUN
taxlaw-2826	1159	7	to	to	PART
taxlaw-2826	1159	8	think	think	VERB
taxlaw-2826	1159	9	broadly	broadly	ADV
taxlaw-2826	1159	10	about	about	ADP
taxlaw-2826	1159	11	community	community	NOUN
taxlaw-2826	1159	12	and	and	CCONJ
taxlaw-2826	1159	13	to	to	PART
taxlaw-2826	1159	14	consider	consider	VERB
taxlaw-2826	1159	15	linkages	linkage	NOUN
taxlaw-2826	1159	16	between	between	ADP
taxlaw-2826	1159	17	communities	community	NOUN
taxlaw-2826	1159	18	that	that	PRON
taxlaw-2826	1159	19	might	might	AUX
taxlaw-2826	1159	20	be	be	AUX
taxlaw-2826	1159	21	reasonably	reasonably	ADV
taxlaw-2826	1159	22	geographically	geographically	ADV
taxlaw-2826	1159	23	proximate	proximate	NOUN
taxlaw-2826	1159	24	yet	yet	ADV
taxlaw-2826	1159	25	have	have	VERB
taxlaw-2826	1159	26	access	access	NOUN
taxlaw-2826	1159	27	to	to	ADP
taxlaw-2826	1159	28	very	very	ADV
taxlaw-2826	1159	29	different	different	ADJ
taxlaw-2826	1159	30	resources	resource	NOUN
taxlaw-2826	1159	31	.	.	PUNCT
taxlaw-2826	1160	1	such	such	DET
taxlaw-2826	1160	2	an	an	DET
taxlaw-2826	1160	3	approach	approach	NOUN
taxlaw-2826	1160	4	might	might	AUX
taxlaw-2826	1160	5	serve	serve	VERB
taxlaw-2826	1160	6	to	to	PART
taxlaw-2826	1160	7	channel	channel	VERB
taxlaw-2826	1160	8	resources	resource	NOUN
taxlaw-2826	1160	9	to	to	ADP
taxlaw-2826	1160	10	serious	serious	ADJ
taxlaw-2826	1160	11	problems	problem	NOUN
taxlaw-2826	1160	12	that	that	PRON
taxlaw-2826	1160	13	need	need	VERB
taxlaw-2826	1160	14	solving	solving	NOUN
taxlaw-2826	1160	15	,	,	PUNCT
taxlaw-2826	1160	16	while	while	SCONJ
taxlaw-2826	1160	17	allowing	allow	VERB
taxlaw-2826	1160	18	hospitals	hospital	NOUN
taxlaw-2826	1160	19	with	with	ADP
taxlaw-2826	1160	20	resources	resource	NOUN
taxlaw-2826	1160	21	the	the	DET
taxlaw-2826	1160	22	flexibility	flexibility	NOUN
taxlaw-2826	1160	23	to	to	PART
taxlaw-2826	1160	24	determine	determine	VERB
taxlaw-2826	1160	25	how	how	SCONJ
taxlaw-2826	1160	26	best	good	ADJ
taxlaw-2826	1160	27	to	to	PART
taxlaw-2826	1160	28	use	use	VERB
taxlaw-2826	1160	29	those	those	DET
taxlaw-2826	1160	30	resources	resource	NOUN
taxlaw-2826	1160	31	to	to	PART
taxlaw-2826	1160	32	help	help	VERB
taxlaw-2826	1160	33	the	the	DET
taxlaw-2826	1160	34	disadvantaged	disadvantaged	ADJ
taxlaw-2826	1160	35	.	.	PUNCT
taxlaw-2826	1161	1	however	however	ADV
taxlaw-2826	1161	2	,	,	PUNCT
taxlaw-2826	1161	3	this	this	DET
taxlaw-2826	1161	4	approach	approach	NOUN
taxlaw-2826	1161	5	also	also	ADV
taxlaw-2826	1161	6	has	have	VERB
taxlaw-2826	1161	7	disadvantages	disadvantage	NOUN
taxlaw-2826	1161	8	.	.	PUNCT
taxlaw-2826	1162	1	it	it	PRON
taxlaw-2826	1162	2	would	would	AUX
taxlaw-2826	1162	3	level	level	VERB
taxlaw-2826	1162	4	the	the	DET
taxlaw-2826	1162	5	playing	play	VERB
taxlaw-2826	1162	6	field	field	NOUN
taxlaw-2826	1162	7	among	among	ADP
taxlaw-2826	1162	8	hospitals	hospital	NOUN
taxlaw-2826	1162	9	somewhat	somewhat	ADV
taxlaw-2826	1162	10	but	but	CCONJ
taxlaw-2826	1162	11	not	not	PART
taxlaw-2826	1162	12	completely	completely	ADV
taxlaw-2826	1162	13	.	.	PUNCT
taxlaw-2826	1163	1	if	if	SCONJ
taxlaw-2826	1163	2	,	,	PUNCT
taxlaw-2826	1163	3	for	for	ADP
taxlaw-2826	1163	4	example	example	NOUN
taxlaw-2826	1163	5	,	,	PUNCT
taxlaw-2826	1163	6	a	a	DET
taxlaw-2826	1163	7	hospital	hospital	NOUN
taxlaw-2826	1163	8	in	in	ADP
taxlaw-2826	1163	9	wealthy	wealthy	ADJ
taxlaw-2826	1163	10	mclean	mclean	PROPN
taxlaw-2826	1163	11	,	,	PUNCT
taxlaw-2826	1163	12	virginia	virginia	PROPN
taxlaw-2826	1163	13	,	,	PUNCT
taxlaw-2826	1163	14	satisfies	satisfy	VERB
taxlaw-2826	1163	15	this	this	DET
taxlaw-2826	1163	16	new	new	ADJ
taxlaw-2826	1163	17	obligation	obligation	NOUN
taxlaw-2826	1163	18	by	by	ADP
taxlaw-2826	1163	19	sending	send	VERB
taxlaw-2826	1163	20	volunteers	volunteer	NOUN
taxlaw-2826	1163	21	to	to	ADP
taxlaw-2826	1163	22	vaccination	vaccination	NOUN
taxlaw-2826	1163	23	day	day	NOUN
taxlaw-2826	1163	24	in	in	ADP
taxlaw-2826	1163	25	relatively	relatively	ADV
taxlaw-2826	1163	26	less	less	ADV
taxlaw-2826	1163	27	well	well	ADV
taxlaw-2826	1163	28	-	-	PUNCT
taxlaw-2826	1163	29	off	off	ADP
taxlaw-2826	1163	30	prince	prince	PROPN
taxlaw-2826	1163	31	george	george	PROPN
taxlaw-2826	1163	32	’s	’s	PROPN
taxlaw-2826	1163	33	county	county	PROPN
taxlaw-2826	1163	34	,	,	PUNCT
taxlaw-2826	1163	35	maryland	maryland	PROPN
taxlaw-2826	1163	36	,	,	PUNCT
taxlaw-2826	1163	37	the	the	DET
taxlaw-2826	1163	38	hospital	hospital	NOUN
taxlaw-2826	1163	39	in	in	ADP
taxlaw-2826	1163	40	prince	prince	PROPN
taxlaw-2826	1163	41	george	george	PROPN
taxlaw-2826	1163	42	’s	’s	PART
taxlaw-2826	1163	43	county	county	NOUN
taxlaw-2826	1163	44	is	be	AUX
taxlaw-2826	1163	45	still	still	ADV
taxlaw-2826	1163	46	going	go	VERB
taxlaw-2826	1163	47	to	to	PART
taxlaw-2826	1163	48	have	have	VERB
taxlaw-2826	1163	49	to	to	PART
taxlaw-2826	1163	50	respond	respond	VERB
taxlaw-2826	1163	51	to	to	ADP
taxlaw-2826	1163	52	needs	need	NOUN
taxlaw-2826	1163	53	far	far	ADV
taxlaw-2826	1163	54	beyond	beyond	ADP
taxlaw-2826	1163	55	anything	anything	PRON
taxlaw-2826	1163	56	that	that	PRON
taxlaw-2826	1163	57	the	the	DET
taxlaw-2826	1163	58	mclean	mclean	PROPN
taxlaw-2826	1163	59	hospital	hospital	PROPN
taxlaw-2826	1163	60	ever	ever	ADV
taxlaw-2826	1163	61	has	have	VERB
taxlaw-2826	1163	62	to	to	PART
taxlaw-2826	1163	63	face	face	VERB
taxlaw-2826	1163	64	.	.	PUNCT
taxlaw-2826	1164	1	in	in	ADP
taxlaw-2826	1164	2	addition	addition	NOUN
taxlaw-2826	1164	3	,	,	PUNCT
taxlaw-2826	1164	4	this	this	DET
taxlaw-2826	1164	5	approach	approach	NOUN
taxlaw-2826	1164	6	would	would	AUX
taxlaw-2826	1164	7	force	force	VERB
taxlaw-2826	1164	8	resource	resource	NOUN
taxlaw-2826	1164	9	-	-	PUNCT
taxlaw-2826	1164	10	rich	rich	ADJ
taxlaw-2826	1164	11	hospitals	hospital	NOUN
taxlaw-2826	1164	12	to	to	PART
taxlaw-2826	1164	13	expand	expand	VERB
taxlaw-2826	1164	14	capacity	capacity	NOUN
taxlaw-2826	1164	15	in	in	ADP
taxlaw-2826	1164	16	ways	way	NOUN
taxlaw-2826	1164	17	that	that	PRON
taxlaw-2826	1164	18	go	go	VERB
taxlaw-2826	1164	19	beyond	beyond	ADP
taxlaw-2826	1164	20	their	their	PRON
taxlaw-2826	1164	21	traditional	traditional	ADJ
taxlaw-2826	1164	22	missions	mission	NOUN
taxlaw-2826	1164	23	.	.	PUNCT
taxlaw-2826	1165	1	a	a	DET
taxlaw-2826	1165	2	florida	florida	PROPN
taxlaw-2826	1165	3	facility	facility	NOUN
taxlaw-2826	1165	4	that	that	PRON
taxlaw-2826	1165	5	normally	normally	ADV
taxlaw-2826	1165	6	serves	serve	VERB
taxlaw-2826	1165	7	wealthy	wealthy	ADJ
taxlaw-2826	1165	8	senior	senior	ADJ
taxlaw-2826	1165	9	citizens	citizen	NOUN
taxlaw-2826	1165	10	with	with	ADP
taxlaw-2826	1165	11	private	private	ADJ
taxlaw-2826	1165	12	insurance	insurance	NOUN
taxlaw-2826	1165	13	exclusively	exclusively	ADV
taxlaw-2826	1165	14	might	might	AUX
taxlaw-2826	1165	15	have	have	VERB
taxlaw-2826	1165	16	to	to	PART
taxlaw-2826	1165	17	stretch	stretch	VERB
taxlaw-2826	1165	18	outside	outside	ADP
taxlaw-2826	1165	19	its	its	PRON
taxlaw-2826	1165	20	standard	standard	ADJ
taxlaw-2826	1165	21	activities	activity	NOUN
taxlaw-2826	1165	22	to	to	PART
taxlaw-2826	1165	23	find	find	VERB
taxlaw-2826	1165	24	an	an	DET
taxlaw-2826	1165	25	endeavor	endeavor	NOUN
taxlaw-2826	1165	26	benefitting	benefit	VERB
taxlaw-2826	1165	27	a	a	DET
taxlaw-2826	1165	28	disadvantaged	disadvantaged	ADJ
taxlaw-2826	1165	29	group	group	NOUN
taxlaw-2826	1165	30	.	.	PUNCT
taxlaw-2826	1166	1	furthermore	furthermore	ADV
taxlaw-2826	1166	2	,	,	PUNCT
taxlaw-2826	1166	3	some	some	DET
taxlaw-2826	1166	4	hospitals	hospital	NOUN
taxlaw-2826	1166	5	might	might	AUX
taxlaw-2826	1166	6	be	be	AUX
taxlaw-2826	1166	7	genuinely	genuinely	ADV
taxlaw-2826	1166	8	unable	unable	ADJ
taxlaw-2826	1166	9	to	to	PART
taxlaw-2826	1166	10	find	find	VERB
taxlaw-2826	1166	11	a	a	DET
taxlaw-2826	1166	12	disadvantaged	disadvantaged	ADJ
taxlaw-2826	1166	13	group	group	NOUN
taxlaw-2826	1166	14	anywhere	anywhere	ADV
taxlaw-2826	1166	15	within	within	ADP
taxlaw-2826	1166	16	a	a	DET
taxlaw-2826	1166	17	reasonably	reasonably	ADV
taxlaw-2826	1166	18	proximate	proximate	VERB
taxlaw-2826	1166	19	geographical	geographical	ADJ
taxlaw-2826	1166	20	area	area	NOUN
taxlaw-2826	1166	21	.	.	PUNCT
taxlaw-2826	1167	1	on	on	ADP
taxlaw-2826	1167	2	the	the	DET
taxlaw-2826	1167	3	other	other	ADJ
taxlaw-2826	1167	4	hand	hand	NOUN
taxlaw-2826	1167	5	,	,	PUNCT
taxlaw-2826	1167	6	the	the	DET
taxlaw-2826	1167	7	irs	irs	PROPN
taxlaw-2826	1167	8	and	and	CCONJ
taxlaw-2826	1167	9	treasury	treasury	PROPN
taxlaw-2826	1167	10	could	could	AUX
taxlaw-2826	1167	11	consider	consider	VERB
taxlaw-2826	1167	12	softer	soft	ADJ
taxlaw-2826	1167	13	forms	form	NOUN
taxlaw-2826	1167	14	of	of	ADP
taxlaw-2826	1167	15	this	this	DET
taxlaw-2826	1167	16	approach	approach	NOUN
taxlaw-2826	1167	17	that	that	PRON
taxlaw-2826	1167	18	would	would	AUX
taxlaw-2826	1167	19	not	not	PART
taxlaw-2826	1167	20	place	place	VERB
taxlaw-2826	1167	21	undue	undue	ADJ
taxlaw-2826	1167	22	burdens	burden	NOUN
taxlaw-2826	1167	23	on	on	ADP
taxlaw-2826	1167	24	hospitals	hospital	NOUN
taxlaw-2826	1167	25	in	in	ADP
taxlaw-2826	1167	26	resource	resource	NOUN
taxlaw-2826	1167	27	-	-	PUNCT
taxlaw-2826	1167	28	rich	rich	ADJ
taxlaw-2826	1167	29	communities	community	NOUN
taxlaw-2826	1167	30	.	.	PUNCT
taxlaw-2826	1168	1	regulators	regulator	NOUN
taxlaw-2826	1168	2	could	could	AUX
taxlaw-2826	1168	3	gently	gently	ADV
taxlaw-2826	1168	4	prod	prod	VERB
taxlaw-2826	1168	5	rather	rather	ADV
taxlaw-2826	1168	6	than	than	ADP
taxlaw-2826	1168	7	require	require	VERB
taxlaw-2826	1168	8	.	.	PUNCT
taxlaw-2826	1169	1	for	for	ADP
taxlaw-2826	1169	2	example	example	NOUN
taxlaw-2826	1169	3	,	,	PUNCT
taxlaw-2826	1169	4	the	the	DET
taxlaw-2826	1169	5	regulations	regulation	NOUN
taxlaw-2826	1169	6	could	could	AUX
taxlaw-2826	1169	7	simply	simply	ADV
taxlaw-2826	1169	8	encourage	encourage	VERB
taxlaw-2826	1169	9	hospitals	hospital	NOUN
taxlaw-2826	1169	10	to	to	PART
taxlaw-2826	1169	11	define	define	VERB
taxlaw-2826	1169	12	their	their	PRON
taxlaw-2826	1169	13	communities	community	NOUN
taxlaw-2826	1169	14	broadly	broadly	ADV
taxlaw-2826	1169	15	and	and	CCONJ
taxlaw-2826	1169	16	in	in	ADP
taxlaw-2826	1169	17	ways	way	NOUN
taxlaw-2826	1169	18	that	that	PRON
taxlaw-2826	1169	19	include	include	VERB
taxlaw-2826	1169	20	disadvantaged	disadvantaged	ADJ
taxlaw-2826	1169	21	groups	group	NOUN
taxlaw-2826	1169	22	.	.	PUNCT
taxlaw-2826	1170	1	or	or	CCONJ
taxlaw-2826	1170	2	,	,	PUNCT
taxlaw-2826	1170	3	the	the	DET
taxlaw-2826	1170	4	schedule	schedule	NOUN
taxlaw-2826	1170	5	h	h	NOUN
taxlaw-2826	1170	6	could	could	AUX
taxlaw-2826	1170	7	include	include	VERB
taxlaw-2826	1170	8	a	a	DET
taxlaw-2826	1170	9	question	question	NOUN
taxlaw-2826	1170	10	about	about	ADP
taxlaw-2826	1170	11	outreach	outreach	NOUN
taxlaw-2826	1170	12	to	to	ADP
taxlaw-2826	1170	13	disadvantaged	disadvantaged	ADJ
taxlaw-2826	1170	14	groups	group	NOUN
taxlaw-2826	1170	15	.	.	PUNCT
taxlaw-2826	1171	1	in	in	ADP
taxlaw-2826	1171	2	a	a	DET
taxlaw-2826	1171	3	somewhat	somewhat	ADV
taxlaw-2826	1171	4	different	different	ADJ
taxlaw-2826	1171	5	version	version	NOUN
taxlaw-2826	1171	6	of	of	ADP
taxlaw-2826	1171	7	this	this	DET
taxlaw-2826	1171	8	approach	approach	NOUN
taxlaw-2826	1171	9	,	,	PUNCT
taxlaw-2826	1171	10	treasury	treasury	PROPN
taxlaw-2826	1171	11	and	and	CCONJ
taxlaw-2826	1171	12	the	the	DET
taxlaw-2826	1171	13	irs	irs	PROPN
taxlaw-2826	1171	14	could	could	AUX
taxlaw-2826	1171	15	impose	impose	VERB
taxlaw-2826	1171	16	a	a	DET
taxlaw-2826	1171	17	particular	particular	ADJ
taxlaw-2826	1171	18	broad	broad	ADJ
taxlaw-2826	1171	19	definition	definition	NOUN
taxlaw-2826	1171	20	of	of	ADP
taxlaw-2826	1171	21	community	community	NOUN
taxlaw-2826	1171	22	on	on	ADP
taxlaw-2826	1171	23	tax	tax	NOUN
taxlaw-2826	1171	24	-	-	PUNCT
taxlaw-2826	1171	25	exempt	exempt	ADJ
taxlaw-2826	1171	26	hospitals	hospital	NOUN
taxlaw-2826	1171	27	.	.	PUNCT
taxlaw-2826	1172	1	for	for	ADP
taxlaw-2826	1172	2	example	example	NOUN
taxlaw-2826	1172	3	,	,	PUNCT
taxlaw-2826	1172	4	if	if	SCONJ
taxlaw-2826	1172	5	a	a	DET
taxlaw-2826	1172	6	hospital	hospital	NOUN
taxlaw-2826	1172	7	in	in	ADP
taxlaw-2826	1172	8	affluent	affluent	ADJ
taxlaw-2826	1172	9	westchester	westchester	NOUN
taxlaw-2826	1172	10	,	,	PUNCT
taxlaw-2826	1172	11	new	new	PROPN
taxlaw-2826	1172	12	york	york	PROPN
taxlaw-2826	1172	13	,	,	PUNCT
taxlaw-2826	1172	14	had	have	VERB
taxlaw-2826	1172	15	to	to	PART
taxlaw-2826	1172	16	take	take	VERB
taxlaw-2826	1172	17	as	as	ADP
taxlaw-2826	1172	18	its	its	PRON
taxlaw-2826	1172	19	community	community	NOUN
taxlaw-2826	1172	20	the	the	DET
taxlaw-2826	1172	21	entire	entire	ADJ
taxlaw-2826	1172	22	new	new	PROPN
taxlaw-2826	1172	23	york	york	PROPN
taxlaw-2826	1172	24	city	city	PROPN
taxlaw-2826	1172	25	metropolitan	metropolitan	PROPN
taxlaw-2826	1172	26	area	area	NOUN
taxlaw-2826	1172	27	,	,	PUNCT
taxlaw-2826	1172	28	this	this	DET
taxlaw-2826	1172	29	hospital	hospital	NOUN
taxlaw-2826	1172	30	would	would	AUX
taxlaw-2826	1172	31	at	at	ADV
taxlaw-2826	1172	32	least	least	ADJ
taxlaw-2826	1172	33	have	have	VERB
taxlaw-2826	1172	34	to	to	PART
taxlaw-2826	1172	35	formulate	formulate	VERB
taxlaw-2826	1172	36	a	a	DET
taxlaw-2826	1172	37	plan	plan	NOUN
taxlaw-2826	1172	38	to	to	PART
taxlaw-2826	1172	39	address	address	VERB
taxlaw-2826	1172	40	the	the	DET
taxlaw-2826	1172	41	health	health	NOUN
taxlaw-2826	1172	42	problems	problem	NOUN
taxlaw-2826	1172	43	of	of	ADP
taxlaw-2826	1172	44	staten	staten	PROPN
taxlaw-2826	1172	45	island	island	NOUN
taxlaw-2826	1172	46	and	and	CCONJ
taxlaw-2826	1172	47	the	the	DET
taxlaw-2826	1172	48	south	south	ADJ
taxlaw-2826	1172	49	bronx	bronx	NOUN
taxlaw-2826	1172	50	.	.	PUNCT
taxlaw-2826	1173	1	this	this	DET
taxlaw-2826	1173	2	approach	approach	NOUN
taxlaw-2826	1173	3	has	have	VERB
taxlaw-2826	1173	4	the	the	DET
taxlaw-2826	1173	5	advantage	advantage	NOUN
taxlaw-2826	1173	6	of	of	ADP
taxlaw-2826	1173	7	simplicity	simplicity	NOUN
taxlaw-2826	1173	8	,	,	PUNCT
taxlaw-2826	1173	9	while	while	SCONJ
taxlaw-2826	1173	10	again	again	ADV
taxlaw-2826	1173	11	requiring	require	VERB
taxlaw-2826	1173	12	some	some	DET
taxlaw-2826	1173	13	hospitals	hospital	NOUN
taxlaw-2826	1173	14	in	in	ADP
taxlaw-2826	1173	15	resource	resource	NOUN
taxlaw-2826	1173	16	-	-	PUNCT
taxlaw-2826	1173	17	rich	rich	ADJ
taxlaw-2826	1173	18	communities	community	NOUN
taxlaw-2826	1173	19	to	to	PART
taxlaw-2826	1173	20	use	use	VERB
taxlaw-2826	1173	21	their	their	PRON
taxlaw-2826	1173	22	resources	resource	NOUN
taxlaw-2826	1173	23	in	in	ADP
taxlaw-2826	1173	24	service	service	NOUN
taxlaw-2826	1173	25	of	of	ADP
taxlaw-2826	1173	26	pressing	press	VERB
taxlaw-2826	1173	27	needs	need	NOUN
taxlaw-2826	1173	28	elsewhere	elsewhere	ADV
taxlaw-2826	1173	29	.	.	PUNCT
taxlaw-2826	1174	1	furthermore	furthermore	ADV
taxlaw-2826	1174	2	,	,	PUNCT
taxlaw-2826	1174	3	it	it	PRON
taxlaw-2826	1174	4	would	would	AUX
taxlaw-2826	1174	5	place	place	VERB
taxlaw-2826	1174	6	less	less	ADJ
taxlaw-2826	1174	7	pressure	pressure	NOUN
taxlaw-2826	1174	8	on	on	ADP
taxlaw-2826	1174	9	individual	individual	ADJ
taxlaw-2826	1174	10	hospitals	hospital	NOUN
taxlaw-2826	1174	11	to	to	PART
taxlaw-2826	1174	12	identify	identify	VERB
taxlaw-2826	1174	13	nearby	nearby	ADV
taxlaw-2826	1174	14	disadvantaged	disadvantaged	ADJ
taxlaw-2826	1174	15	communities	community	NOUN
taxlaw-2826	1174	16	if	if	SCONJ
taxlaw-2826	1174	17	those	those	DET
taxlaw-2826	1174	18	communities	community	NOUN
taxlaw-2826	1174	19	really	really	ADV
taxlaw-2826	1174	20	do	do	AUX
taxlaw-2826	1174	21	not	not	PART
taxlaw-2826	1174	22	exist	exist	VERB
taxlaw-2826	1174	23	.	.	PUNCT
taxlaw-2826	1175	1	however	however	ADV
taxlaw-2826	1175	2	,	,	PUNCT
taxlaw-2826	1175	3	on	on	ADP
taxlaw-2826	1175	4	the	the	DET
taxlaw-2826	1175	5	negative	negative	ADJ
taxlaw-2826	1175	6	side	side	NOUN
taxlaw-2826	1175	7	,	,	PUNCT
taxlaw-2826	1175	8	the	the	DET
taxlaw-2826	1175	9	irs	irs	PROPN
taxlaw-2826	1175	10	and	and	CCONJ
taxlaw-2826	1175	11	treasury	treasury	PROPN
taxlaw-2826	1175	12	previously	previously	ADV
taxlaw-2826	1175	13	considered	consider	VERB
taxlaw-2826	1175	14	defining	define	VERB
taxlaw-2826	1175	15	community	community	NOUN
taxlaw-2826	1175	16	broadly	broadly	ADV
taxlaw-2826	1175	17	,	,	PUNCT
taxlaw-2826	1175	18	but	but	CCONJ
taxlaw-2826	1175	19	(	(	PUNCT
taxlaw-2826	1175	20	as	as	SCONJ
taxlaw-2826	1175	21	described	describe	VERB
taxlaw-2826	1175	22	above	above	ADV
taxlaw-2826	1175	23	)	)	PUNCT
taxlaw-2826	1175	24	they	they	PRON
taxlaw-2826	1175	25	rejected	reject	VERB
taxlaw-2826	1175	26	that	that	DET
taxlaw-2826	1175	27	idea	idea	NOUN
taxlaw-2826	1175	28	when	when	SCONJ
taxlaw-2826	1175	29	faced	face	VERB
taxlaw-2826	1175	30	with	with	ADP
taxlaw-2826	1175	31	comments	comment	NOUN
taxlaw-2826	1175	32	that	that	PRON
taxlaw-2826	1175	33	expressed	express	VERB
taxlaw-2826	1175	34	a	a	DET
taxlaw-2826	1175	35	preference	preference	NOUN
taxlaw-2826	1175	36	for	for	ADP
taxlaw-2826	1175	37	a	a	DET
taxlaw-2826	1175	38	“	"	PUNCT
taxlaw-2826	1175	39	facts	fact	NOUN
taxlaw-2826	1175	40	-	-	PUNCT
taxlaw-2826	1175	41	and	and	CCONJ
taxlaw-2826	1175	42	-	-	PUNCT
taxlaw-2826	1175	43	circumstances	circumstance	NOUN
taxlaw-2826	1175	44	approach	approach	NOUN
taxlaw-2826	1175	45	.	.	PUNCT
taxlaw-2826	1175	46	”	"	PUNCT
taxlaw-2826	1176	1	192	192	NUM
taxlaw-2826	1176	2	the	the	DET
taxlaw-2826	1176	3	commenters	commenter	NOUN
taxlaw-2826	1176	4	“	"	PUNCT
taxlaw-2826	1176	5	recommended	recommend	VERB
taxlaw-2826	1176	6	against	against	ADP
taxlaw-2826	1176	7	a	a	DET
taxlaw-2826	1176	8	definition	definition	NOUN
taxlaw-2826	1176	9	based	base	VERB
taxlaw-2826	1176	10	on	on	ADP
taxlaw-2826	1176	11	specified	specify	VERB
taxlaw-2826	1176	12	geographic	geographic	ADJ
taxlaw-2826	1176	13	boundaries	boundary	NOUN
taxlaw-2826	1176	14	,	,	PUNCT
taxlaw-2826	1176	15	”	"	PUNCT
taxlaw-2826	1177	1	and	and	CCONJ
taxlaw-2826	1177	2	argued	argue	VERB
taxlaw-2826	1177	3	that	that	SCONJ
taxlaw-2826	1177	4	“	"	PUNCT
taxlaw-2826	1177	5	each	each	DET
taxlaw-2826	1177	6	hospital	hospital	NOUN
taxlaw-2826	1177	7	facility	facility	NOUN
taxlaw-2826	1177	8	is	be	AUX
taxlaw-2826	1177	9	in	in	ADP
taxlaw-2826	1177	10	the	the	DET
taxlaw-2826	1177	11	best	good	ADJ
taxlaw-2826	1177	12	position	position	NOUN
taxlaw-2826	1177	13	to	to	PART
taxlaw-2826	1177	14	determine	determine	VERB
taxlaw-2826	1177	15	its	its	PRON
taxlaw-2826	1177	16	[	[	NOUN
taxlaw-2826	1177	17	own	own	ADJ
taxlaw-2826	1177	18	]	]	PUNCT
taxlaw-2826	1177	19	community	community	NOUN
taxlaw-2826	1177	20	.	.	PUNCT
taxlaw-2826	1177	21	”	"	PUNCT
taxlaw-2826	1178	1	193	193	NUM
taxlaw-2826	1178	2	in	in	ADP
taxlaw-2826	1178	3	addition	addition	NOUN
taxlaw-2826	1178	4	,	,	PUNCT
taxlaw-2826	1178	5	adopting	adopt	VERB
taxlaw-2826	1178	6	a	a	DET
taxlaw-2826	1178	7	definition	definition	NOUN
taxlaw-2826	1178	8	of	of	ADP
taxlaw-2826	1178	9	community	community	NOUN
taxlaw-2826	1178	10	,	,	PUNCT
taxlaw-2826	1178	11	such	such	ADJ
taxlaw-2826	1178	12	as	as	ADP
taxlaw-2826	1178	13	the	the	DET
taxlaw-2826	1178	14	immediate	immediate	ADJ
taxlaw-2826	1178	15	county	county	NOUN
taxlaw-2826	1178	16	or	or	CCONJ
taxlaw-2826	1178	17	metropolitan	metropolitan	ADJ
taxlaw-2826	1178	18	area	area	NOUN
taxlaw-2826	1178	19	,	,	PUNCT
taxlaw-2826	1178	20	would	would	AUX
taxlaw-2826	1178	21	do	do	VERB
taxlaw-2826	1178	22	more	more	ADJ
taxlaw-2826	1178	23	to	to	PART
taxlaw-2826	1178	24	level	level	VERB
taxlaw-2826	1178	25	the	the	DET
taxlaw-2826	1178	26	playing	play	VERB
taxlaw-2826	1178	27	field	field	NOUN
taxlaw-2826	1178	28	among	among	ADP
taxlaw-2826	1178	29	hospitals	hospital	NOUN
taxlaw-2826	1178	30	in	in	ADP
taxlaw-2826	1178	31	the	the	DET
taxlaw-2826	1178	32	same	same	ADJ
taxlaw-2826	1178	33	urban	urban	ADJ
taxlaw-2826	1178	34	area	area	NOUN
taxlaw-2826	1178	35	than	than	ADP
taxlaw-2826	1178	36	among	among	ADP
taxlaw-2826	1178	37	hospitals	hospital	NOUN
taxlaw-2826	1178	38	that	that	PRON
taxlaw-2826	1178	39	are	be	AUX
taxlaw-2826	1178	40	in	in	ADP
taxlaw-2826	1178	41	geographically	geographically	ADV
taxlaw-2826	1178	42	remote	remote	ADJ
taxlaw-2826	1178	43	locations	location	NOUN
taxlaw-2826	1178	44	.	.	PUNCT
taxlaw-2826	1179	1	but	but	CCONJ
taxlaw-2826	1179	2	,	,	PUNCT
taxlaw-2826	1179	3	as	as	SCONJ
taxlaw-2826	1179	4	reported	report	VERB
taxlaw-2826	1179	5	above	above	ADV
taxlaw-2826	1179	6	,	,	PUNCT
taxlaw-2826	1179	7	the	the	DET
taxlaw-2826	1179	8	data	datum	NOUN
taxlaw-2826	1179	9	indicate	indicate	VERB
taxlaw-2826	1179	10	that	that	SCONJ
taxlaw-2826	1179	11	urban	urban	ADJ
taxlaw-2826	1179	12	hospitals	hospital	NOUN
taxlaw-2826	1179	13	are	be	AUX
taxlaw-2826	1179	14	the	the	DET
taxlaw-2826	1179	15	ones	one	NOUN
taxlaw-2826	1179	16	already	already	ADV
taxlaw-2826	1179	17	providing	provide	VERB
taxlaw-2826	1179	18	substantial	substantial	ADJ
taxlaw-2826	1179	19	community	community	NOUN
taxlaw-2826	1179	20	benefits	benefit	NOUN
taxlaw-2826	1179	21	.	.	PUNCT
taxlaw-2826	1180	1	192	192	NUM
taxlaw-2826	1180	2	community	community	NOUN
taxlaw-2826	1180	3	health	health	NOUN
taxlaw-2826	1180	4	needs	need	VERB
taxlaw-2826	1180	5	assessments	assessment	NOUN
taxlaw-2826	1180	6	for	for	ADP
taxlaw-2826	1180	7	charitable	charitable	ADJ
taxlaw-2826	1180	8	hospitals	hospital	NOUN
taxlaw-2826	1180	9	,	,	PUNCT
taxlaw-2826	1180	10	78	78	NUM
taxlaw-2826	1180	11	fed	feed	VERB
taxlaw-2826	1180	12	.	.	PUNCT
taxlaw-2826	1181	1	reg	reg	PROPN
taxlaw-2826	1181	2	.	.	PUNCT
taxlaw-2826	1182	1	at	at	ADP
taxlaw-2826	1182	2	20529	20529	NUM
taxlaw-2826	1182	3	.	.	PUNCT
taxlaw-2826	1183	1	193	193	NUM
taxlaw-2826	1184	1	i	i	PRON
taxlaw-2826	1184	2	d.	d.	NOUN
taxlaw-2826	1184	3	2014	2014	NUM
taxlaw-2826	1184	4	]	]	PUNCT
taxlaw-2826	1184	5	tax	tax	NOUN
taxlaw-2826	1184	6	-	-	PUNCT
taxlaw-2826	1184	7	exempt	exempt	ADJ
taxlaw-2826	1184	8	hospitals	hospital	NOUN
taxlaw-2826	1184	9	and	and	CCONJ
taxlaw-2826	1184	10	their	their	PRON
taxlaw-2826	1184	11	communities	community	NOUN
taxlaw-2826	1184	12	83	83	NUM
taxlaw-2826	1184	13	yet	yet	ADV
taxlaw-2826	1184	14	another	another	DET
taxlaw-2826	1184	15	form	form	NOUN
taxlaw-2826	1184	16	of	of	ADP
taxlaw-2826	1184	17	this	this	DET
taxlaw-2826	1184	18	approach	approach	NOUN
taxlaw-2826	1184	19	would	would	AUX
taxlaw-2826	1184	20	build	build	VERB
taxlaw-2826	1184	21	off	off	ADP
taxlaw-2826	1184	22	of	of	ADP
taxlaw-2826	1184	23	professor	professor	NOUN
taxlaw-2826	1184	24	colombo	colombo	NOUN
taxlaw-2826	1184	25	’s	’s	PART
taxlaw-2826	1184	26	work	work	NOUN
taxlaw-2826	1184	27	on	on	ADP
taxlaw-2826	1184	28	an	an	DET
taxlaw-2826	1184	29	“	"	PUNCT
taxlaw-2826	1184	30	access	access	NOUN
taxlaw-2826	1184	31	”	"	PUNCT
taxlaw-2826	1184	32	standard	standard	NOUN
taxlaw-2826	1184	33	for	for	ADP
taxlaw-2826	1184	34	tax	tax	NOUN
taxlaw-2826	1184	35	exemption	exemption	NOUN
taxlaw-2826	1184	36	.	.	PUNCT
taxlaw-2826	1185	1	colombo	colombo	PROPN
taxlaw-2826	1185	2	proposes	propose	VERB
taxlaw-2826	1185	3	replacing	replace	VERB
taxlaw-2826	1185	4	the	the	DET
taxlaw-2826	1185	5	community	community	NOUN
taxlaw-2826	1185	6	benefit	benefit	NOUN
taxlaw-2826	1185	7	standard	standard	NOUN
taxlaw-2826	1185	8	with	with	ADP
taxlaw-2826	1185	9	the	the	DET
taxlaw-2826	1185	10	requirement	requirement	NOUN
taxlaw-2826	1185	11	that	that	SCONJ
taxlaw-2826	1185	12	,	,	PUNCT
taxlaw-2826	1185	13	in	in	ADP
taxlaw-2826	1185	14	exchange	exchange	NOUN
taxlaw-2826	1185	15	for	for	ADP
taxlaw-2826	1185	16	tax	tax	NOUN
taxlaw-2826	1185	17	exemption	exemption	NOUN
taxlaw-2826	1185	18	,	,	PUNCT
taxlaw-2826	1185	19	hospitals	hospital	NOUN
taxlaw-2826	1185	20	must	must	AUX
taxlaw-2826	1185	21	provide	provide	VERB
taxlaw-2826	1185	22	increased	increase	VERB
taxlaw-2826	1185	23	“	"	PUNCT
taxlaw-2826	1185	24	access	access	NOUN
taxlaw-2826	1185	25	”	"	PUNCT
taxlaw-2826	1185	26	to	to	ADP
taxlaw-2826	1185	27	health	health	NOUN
taxlaw-2826	1185	28	care	care	NOUN
taxlaw-2826	1185	29	.	.	PUNCT
taxlaw-2826	1186	1	hospitals	hospital	NOUN
taxlaw-2826	1186	2	could	could	AUX
taxlaw-2826	1186	3	qualify	qualify	VERB
taxlaw-2826	1186	4	for	for	ADP
taxlaw-2826	1186	5	tax	tax	NOUN
taxlaw-2826	1186	6	exemption	exemption	NOUN
taxlaw-2826	1186	7	only	only	ADV
taxlaw-2826	1186	8	if	if	SCONJ
taxlaw-2826	1186	9	they	they	PRON
taxlaw-2826	1186	10	offer	offer	VERB
taxlaw-2826	1186	11	“	"	PUNCT
taxlaw-2826	1186	12	access	access	NOUN
taxlaw-2826	1186	13	to	to	ADP
taxlaw-2826	1186	14	services	service	NOUN
taxlaw-2826	1186	15	for	for	ADP
taxlaw-2826	1186	16	previously	previously	ADV
taxlaw-2826	1186	17	-	-	PUNCT
taxlaw-2826	1186	18	underserved	underserved	ADJ
taxlaw-2826	1186	19	populations	population	NOUN
taxlaw-2826	1186	20	or	or	CCONJ
taxlaw-2826	1186	21	provide	provide	VERB
taxlaw-2826	1186	22	.	.	PUNCT
taxlaw-2826	1186	23	.	.	PUNCT
taxlaw-2826	1186	24	.	.	PUNCT
taxlaw-2826	1187	1	specific	specific	ADJ
taxlaw-2826	1187	2	services	service	NOUN
taxlaw-2826	1187	3	to	to	ADP
taxlaw-2826	1187	4	the	the	DET
taxlaw-2826	1187	5	majority	majority	NOUN
taxlaw-2826	1187	6	population	population	NOUN
taxlaw-2826	1187	7	that	that	PRON
taxlaw-2826	1187	8	otherwise	otherwise	ADV
taxlaw-2826	1187	9	are	be	AUX
taxlaw-2826	1187	10	not	not	PART
taxlaw-2826	1187	11	provided	provide	VERB
taxlaw-2826	1187	12	by	by	ADP
taxlaw-2826	1187	13	the	the	DET
taxlaw-2826	1187	14	private	private	ADJ
taxlaw-2826	1187	15	sector	sector	NOUN
taxlaw-2826	1187	16	.	.	PUNCT
taxlaw-2826	1187	17	”	"	PUNCT
taxlaw-2826	1188	1	194	194	NUM
taxlaw-2826	1188	2	the	the	DET
taxlaw-2826	1188	3	access	access	NOUN
taxlaw-2826	1188	4	standard	standard	NOUN
taxlaw-2826	1188	5	has	have	VERB
taxlaw-2826	1188	6	the	the	DET
taxlaw-2826	1188	7	advantage	advantage	NOUN
taxlaw-2826	1188	8	of	of	ADP
taxlaw-2826	1188	9	shedding	shed	VERB
taxlaw-2826	1188	10	entirely	entirely	ADV
taxlaw-2826	1188	11	the	the	DET
taxlaw-2826	1188	12	problem	problem	NOUN
taxlaw-2826	1188	13	of	of	ADP
taxlaw-2826	1188	14	defining	define	VERB
taxlaw-2826	1188	15	community	community	NOUN
taxlaw-2826	1188	16	.	.	PUNCT
taxlaw-2826	1189	1	in	in	ADP
taxlaw-2826	1189	2	addition	addition	NOUN
taxlaw-2826	1189	3	,	,	PUNCT
taxlaw-2826	1189	4	under	under	ADP
taxlaw-2826	1189	5	the	the	DET
taxlaw-2826	1189	6	access	access	NOUN
taxlaw-2826	1189	7	standard	standard	NOUN
taxlaw-2826	1189	8	,	,	PUNCT
taxlaw-2826	1189	9	hospitals	hospital	NOUN
taxlaw-2826	1189	10	whose	whose	DET
taxlaw-2826	1189	11	communities	community	NOUN
taxlaw-2826	1189	12	are	be	AUX
taxlaw-2826	1189	13	not	not	PART
taxlaw-2826	1189	14	disadvantaged	disadvantaged	ADJ
taxlaw-2826	1189	15	could	could	AUX
taxlaw-2826	1189	16	pursue	pursue	VERB
taxlaw-2826	1189	17	a	a	DET
taxlaw-2826	1189	18	different	different	ADJ
taxlaw-2826	1189	19	obligation	obligation	NOUN
taxlaw-2826	1189	20	:	:	PUNCT
taxlaw-2826	1189	21	to	to	PART
taxlaw-2826	1189	22	provide	provide	VERB
taxlaw-2826	1189	23	some	some	DET
taxlaw-2826	1189	24	service	service	NOUN
taxlaw-2826	1189	25	that	that	SCONJ
taxlaw-2826	1189	26	the	the	DET
taxlaw-2826	1189	27	market	market	NOUN
taxlaw-2826	1189	28	does	do	AUX
taxlaw-2826	1189	29	not	not	PART
taxlaw-2826	1189	30	otherwise	otherwise	ADV
taxlaw-2826	1189	31	offer	offer	VERB
taxlaw-2826	1189	32	.	.	PUNCT
taxlaw-2826	1190	1	hospitals	hospital	NOUN
taxlaw-2826	1190	2	could	could	AUX
taxlaw-2826	1190	3	probably	probably	ADV
taxlaw-2826	1190	4	do	do	VERB
taxlaw-2826	1190	5	this	this	PRON
taxlaw-2826	1190	6	without	without	ADP
taxlaw-2826	1190	7	having	have	VERB
taxlaw-2826	1190	8	either	either	CCONJ
taxlaw-2826	1190	9	to	to	PART
taxlaw-2826	1190	10	expand	expand	VERB
taxlaw-2826	1190	11	their	their	PRON
taxlaw-2826	1190	12	capacity	capacity	NOUN
taxlaw-2826	1190	13	dramatically	dramatically	ADV
taxlaw-2826	1190	14	or	or	CCONJ
taxlaw-2826	1190	15	to	to	PART
taxlaw-2826	1190	16	identify	identify	VERB
taxlaw-2826	1190	17	some	some	DET
taxlaw-2826	1190	18	remote	remote	ADJ
taxlaw-2826	1190	19	disadvantaged	disadvantaged	ADJ
taxlaw-2826	1190	20	group	group	NOUN
taxlaw-2826	1190	21	to	to	PART
taxlaw-2826	1190	22	help	help	VERB
taxlaw-2826	1190	23	.	.	PUNCT
taxlaw-2826	1191	1	on	on	ADP
taxlaw-2826	1191	2	the	the	DET
taxlaw-2826	1191	3	other	other	ADJ
taxlaw-2826	1191	4	hand	hand	NOUN
taxlaw-2826	1191	5	,	,	PUNCT
taxlaw-2826	1191	6	congress	congress	PROPN
taxlaw-2826	1191	7	,	,	PUNCT
taxlaw-2826	1191	8	the	the	DET
taxlaw-2826	1191	9	treasury	treasury	NOUN
taxlaw-2826	1191	10	and	and	CCONJ
taxlaw-2826	1191	11	the	the	DET
taxlaw-2826	1191	12	irs	irs	PROPN
taxlaw-2826	1191	13	have	have	AUX
taxlaw-2826	1191	14	by	by	ADP
taxlaw-2826	1191	15	now	now	ADV
taxlaw-2826	1191	16	been	be	AUX
taxlaw-2826	1191	17	actively	actively	ADV
taxlaw-2826	1191	18	considering	consider	VERB
taxlaw-2826	1191	19	the	the	DET
taxlaw-2826	1191	20	problems	problem	NOUN
taxlaw-2826	1191	21	with	with	ADP
taxlaw-2826	1191	22	the	the	DET
taxlaw-2826	1191	23	community	community	NOUN
taxlaw-2826	1191	24	benefit	benefit	NOUN
taxlaw-2826	1191	25	standard	standard	NOUN
taxlaw-2826	1191	26	for	for	ADP
taxlaw-2826	1191	27	more	more	ADJ
taxlaw-2826	1191	28	than	than	ADP
taxlaw-2826	1191	29	two	two	NUM
taxlaw-2826	1191	30	decades	decade	NOUN
taxlaw-2826	1191	31	.	.	PUNCT
taxlaw-2826	1192	1	for	for	ADP
taxlaw-2826	1192	2	reasons	reason	NOUN
taxlaw-2826	1192	3	i	i	PRON
taxlaw-2826	1192	4	can	can	AUX
taxlaw-2826	1192	5	only	only	ADV
taxlaw-2826	1192	6	speculate	speculate	VERB
taxlaw-2826	1192	7	about	about	ADP
taxlaw-2826	1192	8	,	,	PUNCT
taxlaw-2826	1192	9	however	however	ADV
taxlaw-2826	1192	10	,	,	PUNCT
taxlaw-2826	1192	11	none	none	NOUN
taxlaw-2826	1192	12	of	of	ADP
taxlaw-2826	1192	13	these	these	DET
taxlaw-2826	1192	14	bodies	body	NOUN
taxlaw-2826	1192	15	seems	seem	VERB
taxlaw-2826	1192	16	to	to	PART
taxlaw-2826	1192	17	have	have	VERB
taxlaw-2826	1192	18	the	the	DET
taxlaw-2826	1192	19	political	political	ADJ
taxlaw-2826	1192	20	will	will	NOUN
taxlaw-2826	1192	21	to	to	PART
taxlaw-2826	1192	22	overturn	overturn	VERB
taxlaw-2826	1192	23	the	the	DET
taxlaw-2826	1192	24	community	community	NOUN
taxlaw-2826	1192	25	benefit	benefit	NOUN
taxlaw-2826	1192	26	standard	standard	NOUN
taxlaw-2826	1192	27	and	and	CCONJ
taxlaw-2826	1192	28	to	to	PART
taxlaw-2826	1192	29	replace	replace	VERB
taxlaw-2826	1192	30	it	it	PRON
taxlaw-2826	1192	31	with	with	ADP
taxlaw-2826	1192	32	something	something	PRON
taxlaw-2826	1192	33	else	else	ADV
taxlaw-2826	1192	34	.	.	PUNCT
taxlaw-2826	1193	1	none	none	NOUN
taxlaw-2826	1193	2	of	of	ADP
taxlaw-2826	1193	3	the	the	DET
taxlaw-2826	1193	4	four	four	NUM
taxlaw-2826	1193	5	major	major	ADJ
taxlaw-2826	1193	6	legislative	legislative	ADJ
taxlaw-2826	1193	7	proposals	proposal	NOUN
taxlaw-2826	1193	8	—	—	PUNCT
taxlaw-2826	1193	9	neither	neither	CCONJ
taxlaw-2826	1193	10	that	that	PRON
taxlaw-2826	1193	11	of	of	ADP
taxlaw-2826	1193	12	senator	senator	PROPN
taxlaw-2826	1193	13	grassley	grassley	PROPN
taxlaw-2826	1193	14	nor	nor	CCONJ
taxlaw-2826	1193	15	those	those	PRON
taxlaw-2826	1193	16	of	of	ADP
taxlaw-2826	1193	17	representatives	representative	NOUN
taxlaw-2826	1193	18	roybal	roybal	ADJ
taxlaw-2826	1193	19	,	,	PUNCT
taxlaw-2826	1193	20	donnelly	donnelly	PROPN
taxlaw-2826	1193	21	,	,	PUNCT
taxlaw-2826	1193	22	and	and	CCONJ
taxlaw-2826	1193	23	thomas	thomas	PROPN
taxlaw-2826	1193	24	—	—	PUNCT
taxlaw-2826	1193	25	even	even	ADV
taxlaw-2826	1193	26	contemplated	contemplate	VERB
taxlaw-2826	1193	27	removing	remove	VERB
taxlaw-2826	1193	28	the	the	DET
taxlaw-2826	1193	29	community	community	NOUN
taxlaw-2826	1193	30	benefit	benefit	NOUN
taxlaw-2826	1193	31	standard	standard	NOUN
taxlaw-2826	1193	32	.	.	PUNCT
taxlaw-2826	1194	1	additionally	additionally	ADV
taxlaw-2826	1194	2	,	,	PUNCT
taxlaw-2826	1194	3	when	when	SCONJ
taxlaw-2826	1194	4	congress	congress	PROPN
taxlaw-2826	1194	5	eventually	eventually	ADV
taxlaw-2826	1194	6	did	do	AUX
taxlaw-2826	1194	7	pass	pass	VERB
taxlaw-2826	1194	8	the	the	DET
taxlaw-2826	1194	9	aca	aca	PROPN
taxlaw-2826	1194	10	legislation	legislation	NOUN
taxlaw-2826	1194	11	on	on	ADP
taxlaw-2826	1194	12	tax	tax	NOUN
taxlaw-2826	1194	13	-	-	PUNCT
taxlaw-2826	1194	14	exempt	exempt	ADJ
taxlaw-2826	1194	15	hospitals	hospital	NOUN
taxlaw-2826	1194	16	,	,	PUNCT
taxlaw-2826	1194	17	that	that	DET
taxlaw-2826	1194	18	legislation	legislation	NOUN
taxlaw-2826	1194	19	did	do	AUX
taxlaw-2826	1194	20	not	not	PART
taxlaw-2826	1194	21	touch	touch	VERB
taxlaw-2826	1194	22	the	the	DET
taxlaw-2826	1194	23	community	community	NOUN
taxlaw-2826	1194	24	benefit	benefit	NOUN
taxlaw-2826	1194	25	standard	standard	NOUN
taxlaw-2826	1194	26	.	.	PUNCT
taxlaw-2826	1195	1	for	for	ADP
taxlaw-2826	1195	2	that	that	DET
taxlaw-2826	1195	3	reason	reason	NOUN
taxlaw-2826	1195	4	,	,	PUNCT
taxlaw-2826	1195	5	professor	professor	NOUN
taxlaw-2826	1195	6	colombo	colombo	NOUN
taxlaw-2826	1195	7	’s	’s	PART
taxlaw-2826	1195	8	idea	idea	NOUN
taxlaw-2826	1195	9	of	of	ADP
taxlaw-2826	1195	10	putting	put	VERB
taxlaw-2826	1195	11	in	in	ADP
taxlaw-2826	1195	12	place	place	NOUN
taxlaw-2826	1195	13	a	a	DET
taxlaw-2826	1195	14	new	new	ADJ
taxlaw-2826	1195	15	and	and	CCONJ
taxlaw-2826	1195	16	different	different	ADJ
taxlaw-2826	1195	17	standard	standard	NOUN
taxlaw-2826	1195	18	may	may	AUX
taxlaw-2826	1195	19	not	not	PART
taxlaw-2826	1195	20	be	be	AUX
taxlaw-2826	1195	21	a	a	DET
taxlaw-2826	1195	22	realistic	realistic	ADJ
taxlaw-2826	1195	23	option	option	NOUN
taxlaw-2826	1195	24	at	at	ADP
taxlaw-2826	1195	25	this	this	DET
taxlaw-2826	1195	26	point	point	NOUN
taxlaw-2826	1195	27	.	.	PUNCT
taxlaw-2826	1196	1	furthermore	furthermore	ADV
taxlaw-2826	1196	2	,	,	PUNCT
taxlaw-2826	1196	3	the	the	DET
taxlaw-2826	1196	4	access	access	NOUN
taxlaw-2826	1196	5	standard	standard	NOUN
taxlaw-2826	1196	6	perhaps	perhaps	ADV
taxlaw-2826	1196	7	allows	allow	VERB
taxlaw-2826	1196	8	hospitals	hospital	NOUN
taxlaw-2826	1196	9	too	too	ADV
taxlaw-2826	1196	10	much	much	ADJ
taxlaw-2826	1196	11	flexibility	flexibility	NOUN
taxlaw-2826	1196	12	to	to	PART
taxlaw-2826	1196	13	offer	offer	VERB
taxlaw-2826	1196	14	whatever	whatever	DET
taxlaw-2826	1196	15	access	access	NOUN
taxlaw-2826	1196	16	-	-	PUNCT
taxlaw-2826	1196	17	enhancing	enhance	VERB
taxlaw-2826	1196	18	service	service	NOUN
taxlaw-2826	1196	19	they	they	PRON
taxlaw-2826	1196	20	want	want	VERB
taxlaw-2826	1196	21	without	without	ADP
taxlaw-2826	1196	22	having	have	VERB
taxlaw-2826	1196	23	to	to	PART
taxlaw-2826	1196	24	consider	consider	VERB
taxlaw-2826	1196	25	any	any	DET
taxlaw-2826	1196	26	social	social	ADJ
taxlaw-2826	1196	27	needs	need	NOUN
taxlaw-2826	1196	28	.	.	PUNCT
taxlaw-2826	1197	1	the	the	DET
taxlaw-2826	1197	2	access	access	NOUN
taxlaw-2826	1197	3	standard	standard	NOUN
taxlaw-2826	1197	4	might	might	AUX
taxlaw-2826	1197	5	,	,	PUNCT
taxlaw-2826	1197	6	for	for	ADP
taxlaw-2826	1197	7	example	example	NOUN
taxlaw-2826	1197	8	,	,	PUNCT
taxlaw-2826	1197	9	allow	allow	VERB
taxlaw-2826	1197	10	a	a	DET
taxlaw-2826	1197	11	hospital	hospital	NOUN
taxlaw-2826	1197	12	to	to	PART
taxlaw-2826	1197	13	merit	merit	NOUN
taxlaw-2826	1197	14	tax	tax	NOUN
taxlaw-2826	1197	15	exemption	exemption	NOUN
taxlaw-2826	1197	16	by	by	ADP
taxlaw-2826	1197	17	opening	open	VERB
taxlaw-2826	1197	18	a	a	DET
taxlaw-2826	1197	19	new	new	ADJ
taxlaw-2826	1197	20	cosmetic	cosmetic	ADJ
taxlaw-2826	1197	21	surgery	surgery	NOUN
taxlaw-2826	1197	22	wing	wing	NOUN
taxlaw-2826	1197	23	that	that	PRON
taxlaw-2826	1197	24	permitted	permit	VERB
taxlaw-2826	1197	25	a	a	DET
taxlaw-2826	1197	26	semi	semi	ADJ
taxlaw-2826	1197	27	-	-	ADJ
taxlaw-2826	1197	28	rural	rural	ADJ
taxlaw-2826	1197	29	community	community	NOUN
taxlaw-2826	1197	30	to	to	PART
taxlaw-2826	1197	31	access	access	VERB
taxlaw-2826	1197	32	procedures	procedure	NOUN
taxlaw-2826	1197	33	never	never	ADV
taxlaw-2826	1197	34	before	before	ADP
taxlaw-2826	1197	35	available	available	ADJ
taxlaw-2826	1197	36	.	.	PUNCT
taxlaw-2826	1198	1	that	that	PRON
taxlaw-2826	1198	2	may	may	AUX
taxlaw-2826	1198	3	not	not	PART
taxlaw-2826	1198	4	be	be	AUX
taxlaw-2826	1198	5	an	an	DET
taxlaw-2826	1198	6	activity	activity	NOUN
taxlaw-2826	1198	7	deserving	deserve	VERB
taxlaw-2826	1198	8	of	of	ADP
taxlaw-2826	1198	9	a	a	DET
taxlaw-2826	1198	10	valuable	valuable	ADJ
taxlaw-2826	1198	11	tax	tax	NOUN
taxlaw-2826	1198	12	exemption	exemption	NOUN
taxlaw-2826	1198	13	,	,	PUNCT
taxlaw-2826	1198	14	not	not	PART
taxlaw-2826	1198	15	just	just	ADV
taxlaw-2826	1198	16	because	because	SCONJ
taxlaw-2826	1198	17	cosmetic	cosmetic	ADJ
taxlaw-2826	1198	18	surgery	surgery	NOUN
taxlaw-2826	1198	19	is	be	AUX
taxlaw-2826	1198	20	a	a	DET
taxlaw-2826	1198	21	luxury	luxury	NOUN
taxlaw-2826	1198	22	,	,	PUNCT
taxlaw-2826	1198	23	but	but	CCONJ
taxlaw-2826	1198	24	also	also	ADV
taxlaw-2826	1198	25	because	because	SCONJ
taxlaw-2826	1198	26	no	no	DET
taxlaw-2826	1198	27	one	one	NOUN
taxlaw-2826	1198	28	in	in	ADP
taxlaw-2826	1198	29	that	that	DET
taxlaw-2826	1198	30	particular	particular	ADJ
taxlaw-2826	1198	31	community	community	NOUN
taxlaw-2826	1198	32	wants	want	VERB
taxlaw-2826	1198	33	it	it	PRON
taxlaw-2826	1198	34	.	.	PUNCT
taxlaw-2826	1199	1	markets	market	NOUN
taxlaw-2826	1199	2	supply	supply	NOUN
taxlaw-2826	1199	3	services	service	NOUN
taxlaw-2826	1199	4	in	in	ADP
taxlaw-2826	1199	5	response	response	NOUN
taxlaw-2826	1199	6	to	to	ADP
taxlaw-2826	1199	7	consumer	consumer	NOUN
taxlaw-2826	1199	8	demand	demand	NOUN
taxlaw-2826	1199	9	.	.	PUNCT
taxlaw-2826	1200	1	if	if	SCONJ
taxlaw-2826	1200	2	a	a	DET
taxlaw-2826	1200	3	market	market	NOUN
taxlaw-2826	1200	4	has	have	AUX
taxlaw-2826	1200	5	not	not	PART
taxlaw-2826	1200	6	previously	previously	ADV
taxlaw-2826	1200	7	offered	offer	VERB
taxlaw-2826	1200	8	a	a	DET
taxlaw-2826	1200	9	health	health	NOUN
taxlaw-2826	1200	10	service	service	NOUN
taxlaw-2826	1200	11	,	,	PUNCT
taxlaw-2826	1200	12	that	that	PRON
taxlaw-2826	1200	13	may	may	AUX
taxlaw-2826	1200	14	be	be	AUX
taxlaw-2826	1200	15	because	because	SCONJ
taxlaw-2826	1200	16	no	no	DET
taxlaw-2826	1200	17	demand	demand	NOUN
taxlaw-2826	1200	18	for	for	ADP
taxlaw-2826	1200	19	it	it	PRON
taxlaw-2826	1200	20	exists	exist	VERB
taxlaw-2826	1200	21	.	.	PUNCT
taxlaw-2826	1201	1	health	health	NOUN
taxlaw-2826	1201	2	procedures	procedure	NOUN
taxlaw-2826	1201	3	for	for	ADP
taxlaw-2826	1201	4	which	which	PRON
taxlaw-2826	1201	5	no	no	DET
taxlaw-2826	1201	6	demand	demand	NOUN
taxlaw-2826	1201	7	exists	exist	VERB
taxlaw-2826	1201	8	may	may	AUX
taxlaw-2826	1201	9	not	not	PART
taxlaw-2826	1201	10	be	be	AUX
taxlaw-2826	1201	11	worthy	worthy	ADJ
taxlaw-2826	1201	12	of	of	ADP
taxlaw-2826	1201	13	tax	tax	NOUN
taxlaw-2826	1201	14	subsidies	subsidy	NOUN
taxlaw-2826	1201	15	.	.	PUNCT
taxlaw-2826	1202	1	an	an	DET
taxlaw-2826	1202	2	entirely	entirely	ADV
taxlaw-2826	1202	3	different	different	ADJ
taxlaw-2826	1202	4	solution	solution	NOUN
taxlaw-2826	1202	5	to	to	ADP
taxlaw-2826	1202	6	defining	define	VERB
taxlaw-2826	1202	7	community	community	NOUN
taxlaw-2826	1202	8	might	might	AUX
taxlaw-2826	1202	9	be	be	AUX
taxlaw-2826	1202	10	drawn	draw	VERB
taxlaw-2826	1202	11	from	from	ADP
taxlaw-2826	1202	12	professor	professor	PROPN
taxlaw-2826	1202	13	berg	berg	PROPN
taxlaw-2826	1202	14	’s	’s	PART
taxlaw-2826	1202	15	proposal	proposal	NOUN
taxlaw-2826	1202	16	that	that	SCONJ
taxlaw-2826	1202	17	tax	tax	NOUN
taxlaw-2826	1202	18	-	-	PUNCT
taxlaw-2826	1202	19	exempt	exempt	ADJ
taxlaw-2826	1202	20	hospitals	hospital	NOUN
taxlaw-2826	1202	21	should	should	AUX
taxlaw-2826	1202	22	have	have	AUX
taxlaw-2826	1202	23	to	to	PART
taxlaw-2826	1202	24	provide	provide	VERB
taxlaw-2826	1202	25	population	population	NOUN
taxlaw-2826	1202	26	health	health	NOUN
taxlaw-2826	1202	27	benefits	benefit	NOUN
taxlaw-2826	1202	28	to	to	ADP
taxlaw-2826	1202	29	the	the	DET
taxlaw-2826	1202	30	communities	community	NOUN
taxlaw-2826	1202	31	in	in	ADP
taxlaw-2826	1202	32	which	which	PRON
taxlaw-2826	1202	33	they	they	PRON
taxlaw-2826	1202	34	operate	operate	VERB
taxlaw-2826	1202	35	.	.	PUNCT
taxlaw-2826	1203	1	195	195	NUM
taxlaw-2826	1203	2	this	this	DET
taxlaw-2826	1203	3	approach	approach	NOUN
taxlaw-2826	1203	4	offers	offer	VERB
taxlaw-2826	1203	5	the	the	DET
taxlaw-2826	1203	6	upside	upside	NOUN
taxlaw-2826	1203	7	of	of	ADP
taxlaw-2826	1203	8	asking	ask	VERB
taxlaw-2826	1203	9	hospitals	hospital	NOUN
taxlaw-2826	1203	10	even	even	ADV
taxlaw-2826	1203	11	in	in	ADP
taxlaw-2826	1203	12	resource	resource	NOUN
taxlaw-2826	1203	13	-	-	PUNCT
taxlaw-2826	1203	14	rich	rich	ADJ
taxlaw-2826	1203	15	communities	community	NOUN
taxlaw-2826	1203	16	to	to	PART
taxlaw-2826	1203	17	consider	consider	VERB
taxlaw-2826	1203	18	activities	activity	NOUN
taxlaw-2826	1203	19	that	that	PRON
taxlaw-2826	1203	20	provide	provide	VERB
taxlaw-2826	1203	21	broad	broad	ADJ
taxlaw-2826	1203	22	population	population	NOUN
taxlaw-2826	1203	23	-	-	PUNCT
taxlaw-2826	1203	24	wide	wide	ADJ
taxlaw-2826	1203	25	benefits	benefit	NOUN
taxlaw-2826	1203	26	.	.	PUNCT
taxlaw-2826	1204	1	furthermore	furthermore	ADV
taxlaw-2826	1204	2	,	,	PUNCT
taxlaw-2826	1204	3	even	even	ADV
taxlaw-2826	1204	4	communities	community	NOUN
taxlaw-2826	1204	5	where	where	SCONJ
taxlaw-2826	1204	6	individuals	individual	NOUN
taxlaw-2826	1204	7	have	have	VERB
taxlaw-2826	1204	8	ample	ample	ADJ
taxlaw-2826	1204	9	health	health	NOUN
taxlaw-2826	1204	10	insurance	insurance	NOUN
taxlaw-2826	1204	11	can	can	AUX
taxlaw-2826	1204	12	still	still	ADV
taxlaw-2826	1204	13	use	use	VERB
taxlaw-2826	1204	14	public	public	ADJ
taxlaw-2826	1204	15	health	health	NOUN
taxlaw-2826	1204	16	interventions	intervention	NOUN
taxlaw-2826	1204	17	around	around	ADP
taxlaw-2826	1204	18	issues	issue	NOUN
taxlaw-2826	1204	19	like	like	ADP
taxlaw-2826	1204	20	nutrition	nutrition	NOUN
taxlaw-2826	1204	21	and	and	CCONJ
taxlaw-2826	1204	22	sunscreen	sunscreen	NOUN
taxlaw-2826	1204	23	.	.	PUNCT
taxlaw-2826	1205	1	the	the	DET
taxlaw-2826	1205	2	data	datum	NOUN
taxlaw-2826	1205	3	presented	present	VERB
taxlaw-2826	1205	4	above	above	ADV
taxlaw-2826	1205	5	,	,	PUNCT
taxlaw-2826	1205	6	however	however	ADV
taxlaw-2826	1205	7	,	,	PUNCT
taxlaw-2826	1205	8	point	point	VERB
taxlaw-2826	1205	9	to	to	ADP
taxlaw-2826	1205	10	one	one	NUM
taxlaw-2826	1205	11	downside	downside	NOUN
taxlaw-2826	1205	12	of	of	ADP
taxlaw-2826	1205	13	this	this	DET
taxlaw-2826	1205	14	approach	approach	NOUN
taxlaw-2826	1205	15	:	:	PUNCT
taxlaw-2826	1205	16	it	it	PRON
taxlaw-2826	1205	17	departs	depart	VERB
taxlaw-2826	1205	18	from	from	ADP
taxlaw-2826	1205	19	what	what	PRON
taxlaw-2826	1205	20	many	many	ADJ
taxlaw-2826	1205	21	hospitals	hospital	NOUN
taxlaw-2826	1205	22	are	be	AUX
taxlaw-2826	1205	23	already	already	ADV
taxlaw-2826	1205	24	doing	do	VERB
taxlaw-2826	1205	25	with	with	ADP
taxlaw-2826	1205	26	regard	regard	NOUN
taxlaw-2826	1205	27	to	to	ADP
taxlaw-2826	1205	28	community	community	NOUN
taxlaw-2826	1205	29	benefit	benefit	NOUN
taxlaw-2826	1205	30	.	.	PUNCT
taxlaw-2826	1206	1	dollar	dollar	NOUN
taxlaw-2826	1206	2	-	-	PUNCT
taxlaw-2826	1206	3	wise	wise	ADJ
taxlaw-2826	1206	4	,	,	PUNCT
taxlaw-2826	1206	5	most	most	ADJ
taxlaw-2826	1206	6	community	community	NOUN
taxlaw-2826	1206	7	benefits	benefit	NOUN
taxlaw-2826	1206	8	presently	presently	ADV
taxlaw-2826	1206	9	take	take	VERB
taxlaw-2826	1206	10	the	the	DET
taxlaw-2826	1206	11	form	form	NOUN
taxlaw-2826	1206	12	of	of	ADP
taxlaw-2826	1206	13	free	free	ADJ
taxlaw-2826	1206	14	or	or	CCONJ
taxlaw-2826	1206	15	discounted	discount	VERB
taxlaw-2826	1206	16	care	care	NOUN
taxlaw-2826	1206	17	.	.	PUNCT
taxlaw-2826	1207	1	asking	ask	VERB
taxlaw-2826	1207	2	those	those	DET
taxlaw-2826	1207	3	hospitals	hospital	NOUN
taxlaw-2826	1207	4	that	that	PRON
taxlaw-2826	1207	5	are	be	AUX
taxlaw-2826	1207	6	not	not	PART
taxlaw-2826	1207	7	currently	currently	ADV
taxlaw-2826	1207	8	spending	spend	VERB
taxlaw-2826	1207	9	much	much	ADV
taxlaw-2826	1207	10	on	on	ADP
taxlaw-2826	1207	11	community	community	NOUN
taxlaw-2826	1207	12	benefit	benefit	NOUN
taxlaw-2826	1207	13	to	to	PART
taxlaw-2826	1207	14	devote	devote	VERB
taxlaw-2826	1207	15	funds	fund	NOUN
taxlaw-2826	1207	16	to	to	ADP
taxlaw-2826	1207	17	population	population	NOUN
taxlaw-2826	1207	18	health	health	NOUN
taxlaw-2826	1207	19	might	might	AUX
taxlaw-2826	1207	20	be	be	AUX
taxlaw-2826	1207	21	an	an	DET
taxlaw-2826	1207	22	improvement	improvement	NOUN
taxlaw-2826	1207	23	over	over	ADP
taxlaw-2826	1207	24	the	the	DET
taxlaw-2826	1207	25	status	status	NOUN
taxlaw-2826	1207	26	quo	quo	NOUN
taxlaw-2826	1207	27	.	.	PUNCT
taxlaw-2826	1208	1	however	however	ADV
taxlaw-2826	1208	2	,	,	PUNCT
taxlaw-2826	1208	3	for	for	ADP
taxlaw-2826	1208	4	those	those	DET
taxlaw-2826	1208	5	hospitals	hospital	NOUN
taxlaw-2826	1208	6	that	that	PRON
taxlaw-2826	1208	7	are	be	AUX
taxlaw-2826	1208	8	already	already	ADV
taxlaw-2826	1208	9	devoting	devote	VERB
taxlaw-2826	1208	10	substantial	substantial	ADJ
taxlaw-2826	1208	11	resources	resource	NOUN
taxlaw-2826	1208	12	to	to	ADP
taxlaw-2826	1208	13	free	free	VERB
taxlaw-2826	1208	14	care	care	NOUN
taxlaw-2826	1208	15	,	,	PUNCT
taxlaw-2826	1208	16	asking	ask	VERB
taxlaw-2826	1208	17	for	for	ADP
taxlaw-2826	1208	18	additional	additional	ADJ
taxlaw-2826	1208	19	work	work	NOUN
taxlaw-2826	1208	20	on	on	ADP
taxlaw-2826	1208	21	population	population	NOUN
taxlaw-2826	1208	22	health	health	NOUN
taxlaw-2826	1208	23	might	might	AUX
taxlaw-2826	1208	24	194	194	NUM
taxlaw-2826	1208	25	colombo	colombo	NOUN
taxlaw-2826	1208	26	,	,	PUNCT
taxlaw-2826	1208	27	supra	supra	PROPN
taxlaw-2826	1208	28	note	note	PROPN
taxlaw-2826	1208	29	21	21	NUM
taxlaw-2826	1208	30	,	,	PUNCT
taxlaw-2826	1208	31	at	at	ADP
taxlaw-2826	1208	32	345	345	NUM
taxlaw-2826	1208	33	.	.	PUNCT
taxlaw-2826	1209	1	195	195	NUM
taxlaw-2826	1209	2	see	see	VERB
taxlaw-2826	1209	3	generally	generally	ADV
taxlaw-2826	1209	4	berg	berg	PROPN
taxlaw-2826	1209	5	,	,	PUNCT
taxlaw-2826	1209	6	supra	supra	PROPN
taxlaw-2826	1209	7	note	note	PROPN
taxlaw-2826	1209	8	38	38	NUM
taxlaw-2826	1209	9	.	.	PUNCT
taxlaw-2826	1210	1	84	84	NUM
taxlaw-2826	1210	2	columbia	columbia	PROPN
taxlaw-2826	1210	3	journal	journal	PROPN
taxlaw-2826	1210	4	of	of	ADP
taxlaw-2826	1210	5	tax	tax	NOUN
taxlaw-2826	1210	6	law	law	NOUN
taxlaw-2826	1210	7	[	[	X
taxlaw-2826	1210	8	vol.6:33	vol.6:33	ADV
taxlaw-2826	1210	9	be	be	AUX
taxlaw-2826	1210	10	unduly	unduly	ADV
taxlaw-2826	1210	11	burdensome	burdensome	ADJ
taxlaw-2826	1210	12	.	.	PUNCT
taxlaw-2826	1211	1	in	in	ADP
taxlaw-2826	1211	2	addition	addition	NOUN
taxlaw-2826	1211	3	,	,	PUNCT
taxlaw-2826	1211	4	the	the	DET
taxlaw-2826	1211	5	population	population	NOUN
taxlaw-2826	1211	6	health	health	NOUN
taxlaw-2826	1211	7	approach	approach	NOUN
taxlaw-2826	1211	8	would	would	AUX
taxlaw-2826	1211	9	not	not	PART
taxlaw-2826	1211	10	replace	replace	VERB
taxlaw-2826	1211	11	the	the	DET
taxlaw-2826	1211	12	community	community	NOUN
taxlaw-2826	1211	13	benefit	benefit	NOUN
taxlaw-2826	1211	14	standard	standard	NOUN
taxlaw-2826	1211	15	entirely	entirely	ADV
taxlaw-2826	1211	16	,	,	PUNCT
taxlaw-2826	1211	17	so	so	SCONJ
taxlaw-2826	1211	18	it	it	PRON
taxlaw-2826	1211	19	would	would	AUX
taxlaw-2826	1211	20	not	not	PART
taxlaw-2826	1211	21	remedy	remedy	VERB
taxlaw-2826	1211	22	many	many	ADJ
taxlaw-2826	1211	23	of	of	ADP
taxlaw-2826	1211	24	the	the	DET
taxlaw-2826	1211	25	problems	problem	NOUN
taxlaw-2826	1211	26	that	that	PRON
taxlaw-2826	1211	27	the	the	DET
taxlaw-2826	1211	28	standard	standard	NOUN
taxlaw-2826	1211	29	currently	currently	ADV
taxlaw-2826	1211	30	presents	present	VERB
taxlaw-2826	1211	31	.	.	PUNCT
taxlaw-2826	1212	1	a	a	DET
taxlaw-2826	1212	2	completely	completely	ADV
taxlaw-2826	1212	3	different	different	ADJ
taxlaw-2826	1212	4	solution	solution	NOUN
taxlaw-2826	1212	5	would	would	AUX
taxlaw-2826	1212	6	be	be	AUX
taxlaw-2826	1212	7	to	to	PART
taxlaw-2826	1212	8	offer	offer	VERB
taxlaw-2826	1212	9	particular	particular	ADJ
taxlaw-2826	1212	10	tax	tax	NOUN
taxlaw-2826	1212	11	benefits	benefit	NOUN
taxlaw-2826	1212	12	for	for	ADP
taxlaw-2826	1212	13	certain	certain	ADJ
taxlaw-2826	1212	14	health	health	NOUN
taxlaw-2826	1212	15	-	-	PUNCT
taxlaw-2826	1212	16	enhancing	enhance	VERB
taxlaw-2826	1212	17	activities	activity	NOUN
taxlaw-2826	1212	18	.	.	PUNCT
taxlaw-2826	1213	1	the	the	DET
taxlaw-2826	1213	2	idea	idea	NOUN
taxlaw-2826	1213	3	here	here	ADV
taxlaw-2826	1213	4	would	would	AUX
taxlaw-2826	1213	5	be	be	AUX
taxlaw-2826	1213	6	to	to	PART
taxlaw-2826	1213	7	tie	tie	VERB
taxlaw-2826	1213	8	the	the	DET
taxlaw-2826	1213	9	amount	amount	NOUN
taxlaw-2826	1213	10	of	of	ADP
taxlaw-2826	1213	11	the	the	DET
taxlaw-2826	1213	12	tax	tax	NOUN
taxlaw-2826	1213	13	subsidy	subsidy	NOUN
taxlaw-2826	1213	14	to	to	ADP
taxlaw-2826	1213	15	the	the	DET
taxlaw-2826	1213	16	amount	amount	NOUN
taxlaw-2826	1213	17	of	of	ADP
taxlaw-2826	1213	18	benefit	benefit	NOUN
taxlaw-2826	1213	19	that	that	SCONJ
taxlaw-2826	1213	20	a	a	DET
taxlaw-2826	1213	21	hospital	hospital	NOUN
taxlaw-2826	1213	22	provided	provide	VERB
taxlaw-2826	1213	23	.	.	PUNCT
taxlaw-2826	1214	1	for	for	ADP
taxlaw-2826	1214	2	example	example	NOUN
taxlaw-2826	1214	3	,	,	PUNCT
taxlaw-2826	1214	4	the	the	DET
taxlaw-2826	1214	5	irs	irs	PROPN
taxlaw-2826	1214	6	could	could	AUX
taxlaw-2826	1214	7	offer	offer	VERB
taxlaw-2826	1214	8	a	a	DET
taxlaw-2826	1214	9	refundable	refundable	ADJ
taxlaw-2826	1214	10	tax	tax	NOUN
taxlaw-2826	1214	11	credit	credit	NOUN
taxlaw-2826	1214	12	equal	equal	ADJ
taxlaw-2826	1214	13	to	to	ADP
taxlaw-2826	1214	14	the	the	DET
taxlaw-2826	1214	15	amount	amount	NOUN
taxlaw-2826	1214	16	of	of	ADP
taxlaw-2826	1214	17	free	free	ADJ
taxlaw-2826	1214	18	care	care	NOUN
taxlaw-2826	1214	19	provided	provide	VERB
taxlaw-2826	1214	20	to	to	ADP
taxlaw-2826	1214	21	patients	patient	NOUN
taxlaw-2826	1214	22	below	below	ADP
taxlaw-2826	1214	23	the	the	DET
taxlaw-2826	1214	24	poverty	poverty	NOUN
taxlaw-2826	1214	25	line	line	NOUN
taxlaw-2826	1214	26	.	.	PUNCT
taxlaw-2826	1215	1	this	this	PRON
taxlaw-2826	1215	2	is	be	AUX
taxlaw-2826	1215	3	similar	similar	ADJ
taxlaw-2826	1215	4	to	to	ADP
taxlaw-2826	1215	5	law	law	NOUN
taxlaw-2826	1215	6	professor	professor	NOUN
taxlaw-2826	1215	7	nina	nina	PROPN
taxlaw-2826	1215	8	crimm	crimm	PROPN
taxlaw-2826	1215	9	’s	’s	PART
taxlaw-2826	1215	10	proposal	proposal	NOUN
taxlaw-2826	1215	11	to	to	PART
taxlaw-2826	1215	12	eliminate	eliminate	VERB
taxlaw-2826	1215	13	the	the	DET
taxlaw-2826	1215	14	tax	tax	NOUN
taxlaw-2826	1215	15	exemption	exemption	NOUN
taxlaw-2826	1215	16	for	for	ADP
taxlaw-2826	1215	17	hospitals	hospital	NOUN
taxlaw-2826	1215	18	and	and	CCONJ
taxlaw-2826	1215	19	instead	instead	ADV
taxlaw-2826	1215	20	grant	grant	VERB
taxlaw-2826	1215	21	some	some	DET
taxlaw-2826	1215	22	form	form	NOUN
taxlaw-2826	1215	23	of	of	ADP
taxlaw-2826	1215	24	tax	tax	NOUN
taxlaw-2826	1215	25	-	-	PUNCT
taxlaw-2826	1215	26	favored	favor	VERB
taxlaw-2826	1215	27	treatment	treatment	NOUN
taxlaw-2826	1215	28	to	to	PART
taxlaw-2826	1215	29	forprofit	forprofit	VERB
taxlaw-2826	1215	30	and	and	CCONJ
taxlaw-2826	1215	31	not	not	PART
taxlaw-2826	1215	32	-	-	PUNCT
taxlaw-2826	1215	33	for	for	ADP
taxlaw-2826	1215	34	-	-	PUNCT
taxlaw-2826	1215	35	profit	profit	NOUN
taxlaw-2826	1215	36	health	health	NOUN
taxlaw-2826	1215	37	care	care	NOUN
taxlaw-2826	1215	38	organizations	organization	NOUN
taxlaw-2826	1215	39	that	that	PRON
taxlaw-2826	1215	40	engage	engage	VERB
taxlaw-2826	1215	41	in	in	ADP
taxlaw-2826	1215	42	worthy	worthy	ADJ
taxlaw-2826	1215	43	activities	activity	NOUN
taxlaw-2826	1215	44	.	.	PUNCT
taxlaw-2826	1216	1	196	196	NUM
taxlaw-2826	1216	2	one	one	PRON
taxlaw-2826	1216	3	could	could	AUX
taxlaw-2826	1216	4	envision	envision	VERB
taxlaw-2826	1216	5	different	different	ADJ
taxlaw-2826	1216	6	variants	variant	NOUN
taxlaw-2826	1216	7	of	of	ADP
taxlaw-2826	1216	8	this	this	DET
taxlaw-2826	1216	9	proposal	proposal	NOUN
taxlaw-2826	1216	10	that	that	PRON
taxlaw-2826	1216	11	would	would	AUX
taxlaw-2826	1216	12	subsidize	subsidize	VERB
taxlaw-2826	1216	13	different	different	ADJ
taxlaw-2826	1216	14	specified	specified	ADJ
taxlaw-2826	1216	15	activities	activity	NOUN
taxlaw-2826	1216	16	—	—	PUNCT
taxlaw-2826	1216	17	perhaps	perhaps	ADV
taxlaw-2826	1216	18	just	just	ADV
taxlaw-2826	1216	19	free	free	ADJ
taxlaw-2826	1216	20	care	care	NOUN
taxlaw-2826	1216	21	,	,	PUNCT
taxlaw-2826	1216	22	perhaps	perhaps	ADV
taxlaw-2826	1216	23	every	every	DET
taxlaw-2826	1216	24	community	community	NOUN
taxlaw-2826	1216	25	benefit	benefit	NOUN
taxlaw-2826	1216	26	or	or	CCONJ
taxlaw-2826	1216	27	community	community	NOUN
taxlaw-2826	1216	28	building	building	NOUN
taxlaw-2826	1216	29	activity	activity	NOUN
taxlaw-2826	1216	30	,	,	PUNCT
taxlaw-2826	1216	31	perhaps	perhaps	ADV
taxlaw-2826	1216	32	some	some	DET
taxlaw-2826	1216	33	separate	separate	ADJ
taxlaw-2826	1216	34	list	list	NOUN
taxlaw-2826	1216	35	of	of	ADP
taxlaw-2826	1216	36	health	health	NOUN
taxlaw-2826	1216	37	-	-	PUNCT
taxlaw-2826	1216	38	related	relate	VERB
taxlaw-2826	1216	39	benefits	benefit	NOUN
taxlaw-2826	1216	40	.	.	PUNCT
taxlaw-2826	1217	1	on	on	ADP
taxlaw-2826	1217	2	the	the	DET
taxlaw-2826	1217	3	upside	upside	NOUN
taxlaw-2826	1217	4	,	,	PUNCT
taxlaw-2826	1217	5	this	this	DET
taxlaw-2826	1217	6	approach	approach	NOUN
taxlaw-2826	1217	7	would	would	AUX
taxlaw-2826	1217	8	directly	directly	ADV
taxlaw-2826	1217	9	address	address	VERB
taxlaw-2826	1217	10	the	the	DET
taxlaw-2826	1217	11	vertical	vertical	ADJ
taxlaw-2826	1217	12	equity	equity	NOUN
taxlaw-2826	1217	13	problem	problem	NOUN
taxlaw-2826	1217	14	as	as	ADV
taxlaw-2826	1217	15	well	well	ADV
taxlaw-2826	1217	16	as	as	ADP
taxlaw-2826	1217	17	the	the	DET
taxlaw-2826	1217	18	longstanding	longstanding	ADJ
taxlaw-2826	1217	19	critique	critique	NOUN
taxlaw-2826	1217	20	that	that	SCONJ
taxlaw-2826	1217	21	the	the	DET
taxlaw-2826	1217	22	tax	tax	NOUN
taxlaw-2826	1217	23	exemption	exemption	NOUN
taxlaw-2826	1217	24	for	for	ADP
taxlaw-2826	1217	25	hospitals	hospital	NOUN
taxlaw-2826	1217	26	has	have	AUX
taxlaw-2826	1217	27	little	little	ADJ
taxlaw-2826	1217	28	relationship	relationship	NOUN
taxlaw-2826	1217	29	to	to	ADP
taxlaw-2826	1217	30	the	the	DET
taxlaw-2826	1217	31	level	level	NOUN
taxlaw-2826	1217	32	of	of	ADP
taxlaw-2826	1217	33	benefit	benefit	NOUN
taxlaw-2826	1217	34	that	that	PRON
taxlaw-2826	1217	35	hospitals	hospital	NOUN
taxlaw-2826	1217	36	actually	actually	ADV
taxlaw-2826	1217	37	provide	provide	VERB
taxlaw-2826	1217	38	.	.	PUNCT
taxlaw-2826	1218	1	furthermore	furthermore	ADV
taxlaw-2826	1218	2	,	,	PUNCT
taxlaw-2826	1218	3	it	it	PRON
taxlaw-2826	1218	4	would	would	AUX
taxlaw-2826	1218	5	allow	allow	VERB
taxlaw-2826	1218	6	congress	congress	PROPN
taxlaw-2826	1218	7	not	not	PART
taxlaw-2826	1218	8	only	only	ADV
taxlaw-2826	1218	9	to	to	PART
taxlaw-2826	1218	10	identify	identify	VERB
taxlaw-2826	1218	11	and	and	CCONJ
taxlaw-2826	1218	12	respond	respond	VERB
taxlaw-2826	1218	13	to	to	ADP
taxlaw-2826	1218	14	the	the	DET
taxlaw-2826	1218	15	most	most	ADV
taxlaw-2826	1218	16	pressing	press	VERB
taxlaw-2826	1218	17	health	health	NOUN
taxlaw-2826	1218	18	needs	need	NOUN
taxlaw-2826	1218	19	that	that	PRON
taxlaw-2826	1218	20	the	the	DET
taxlaw-2826	1218	21	country	country	NOUN
taxlaw-2826	1218	22	currently	currently	ADV
taxlaw-2826	1218	23	faces	face	VERB
taxlaw-2826	1218	24	,	,	PUNCT
taxlaw-2826	1218	25	but	but	CCONJ
taxlaw-2826	1218	26	to	to	PART
taxlaw-2826	1218	27	design	design	VERB
taxlaw-2826	1218	28	a	a	DET
taxlaw-2826	1218	29	tax	tax	NOUN
taxlaw-2826	1218	30	program	program	NOUN
taxlaw-2826	1218	31	that	that	PRON
taxlaw-2826	1218	32	directly	directly	ADV
taxlaw-2826	1218	33	meets	meet	VERB
taxlaw-2826	1218	34	those	those	DET
taxlaw-2826	1218	35	needs	need	NOUN
taxlaw-2826	1218	36	.	.	PUNCT
taxlaw-2826	1219	1	however	however	ADV
taxlaw-2826	1219	2	,	,	PUNCT
taxlaw-2826	1219	3	on	on	ADP
taxlaw-2826	1219	4	the	the	DET
taxlaw-2826	1219	5	downside	downside	NOUN
taxlaw-2826	1219	6	,	,	PUNCT
taxlaw-2826	1219	7	as	as	SCONJ
taxlaw-2826	1219	8	mentioned	mention	VERB
taxlaw-2826	1219	9	above	above	ADV
taxlaw-2826	1219	10	,	,	PUNCT
taxlaw-2826	1219	11	congress	congress	PROPN
taxlaw-2826	1219	12	does	do	AUX
taxlaw-2826	1219	13	not	not	PART
taxlaw-2826	1219	14	appear	appear	VERB
taxlaw-2826	1219	15	to	to	PART
taxlaw-2826	1219	16	have	have	VERB
taxlaw-2826	1219	17	the	the	DET
taxlaw-2826	1219	18	political	political	ADJ
taxlaw-2826	1219	19	will	will	NOUN
taxlaw-2826	1219	20	to	to	PART
taxlaw-2826	1219	21	overhaul	overhaul	VERB
taxlaw-2826	1219	22	the	the	DET
taxlaw-2826	1219	23	community	community	NOUN
taxlaw-2826	1219	24	benefit	benefit	NOUN
taxlaw-2826	1219	25	framework	framework	NOUN
taxlaw-2826	1219	26	entirely	entirely	ADV
taxlaw-2826	1219	27	,	,	PUNCT
taxlaw-2826	1219	28	which	which	PRON
taxlaw-2826	1219	29	is	be	AUX
taxlaw-2826	1219	30	what	what	PRON
taxlaw-2826	1219	31	this	this	DET
taxlaw-2826	1219	32	plan	plan	NOUN
taxlaw-2826	1219	33	would	would	AUX
taxlaw-2826	1219	34	entail	entail	VERB
taxlaw-2826	1219	35	.	.	PUNCT
taxlaw-2826	1220	1	a	a	DET
taxlaw-2826	1220	2	less	less	ADV
taxlaw-2826	1220	3	radical	radical	ADJ
taxlaw-2826	1220	4	version	version	NOUN
taxlaw-2826	1220	5	of	of	ADP
taxlaw-2826	1220	6	this	this	DET
taxlaw-2826	1220	7	proposal	proposal	NOUN
taxlaw-2826	1220	8	would	would	AUX
taxlaw-2826	1220	9	be	be	AUX
taxlaw-2826	1220	10	to	to	PART
taxlaw-2826	1220	11	maintain	maintain	VERB
taxlaw-2826	1220	12	the	the	DET
taxlaw-2826	1220	13	current	current	ADJ
taxlaw-2826	1220	14	framework	framework	NOUN
taxlaw-2826	1220	15	,	,	PUNCT
taxlaw-2826	1220	16	but	but	CCONJ
taxlaw-2826	1220	17	to	to	PART
taxlaw-2826	1220	18	add	add	VERB
taxlaw-2826	1220	19	a	a	DET
taxlaw-2826	1220	20	credit	credit	NOUN
taxlaw-2826	1220	21	on	on	ADP
taxlaw-2826	1220	22	top	top	NOUN
taxlaw-2826	1220	23	of	of	ADP
taxlaw-2826	1220	24	it	it	PRON
taxlaw-2826	1220	25	.	.	PUNCT
taxlaw-2826	1221	1	however	however	ADV
taxlaw-2826	1221	2	,	,	PUNCT
taxlaw-2826	1221	3	tax	tax	NOUN
taxlaw-2826	1221	4	-	-	PUNCT
taxlaw-2826	1221	5	exempt	exempt	ADJ
taxlaw-2826	1221	6	hospitals	hospital	NOUN
taxlaw-2826	1221	7	,	,	PUNCT
taxlaw-2826	1221	8	which	which	PRON
taxlaw-2826	1221	9	do	do	AUX
taxlaw-2826	1221	10	not	not	PART
taxlaw-2826	1221	11	currently	currently	ADV
taxlaw-2826	1221	12	pay	pay	VERB
taxlaw-2826	1221	13	income	income	NOUN
taxlaw-2826	1221	14	tax	tax	NOUN
taxlaw-2826	1221	15	on	on	ADP
taxlaw-2826	1221	16	much	much	ADJ
taxlaw-2826	1221	17	of	of	ADP
taxlaw-2826	1221	18	their	their	PRON
taxlaw-2826	1221	19	net	net	ADJ
taxlaw-2826	1221	20	income	income	NOUN
taxlaw-2826	1221	21	,	,	PUNCT
taxlaw-2826	1221	22	would	would	AUX
taxlaw-2826	1221	23	not	not	PART
taxlaw-2826	1221	24	be	be	AUX
taxlaw-2826	1221	25	able	able	ADJ
taxlaw-2826	1221	26	to	to	PART
taxlaw-2826	1221	27	use	use	VERB
taxlaw-2826	1221	28	credits	credit	NOUN
taxlaw-2826	1221	29	against	against	ADP
taxlaw-2826	1221	30	taxable	taxable	ADJ
taxlaw-2826	1221	31	income	income	NOUN
taxlaw-2826	1221	32	,	,	PUNCT
taxlaw-2826	1221	33	and	and	CCONJ
taxlaw-2826	1221	34	congress	congress	PROPN
taxlaw-2826	1221	35	has	have	AUX
taxlaw-2826	1221	36	not	not	PART
taxlaw-2826	1221	37	yet	yet	ADV
taxlaw-2826	1221	38	experimented	experiment	VERB
taxlaw-2826	1221	39	with	with	ADP
taxlaw-2826	1221	40	offering	offer	VERB
taxlaw-2826	1221	41	substantial	substantial	ADJ
taxlaw-2826	1221	42	refundable	refundable	ADJ
taxlaw-2826	1221	43	credits	credit	NOUN
taxlaw-2826	1221	44	in	in	ADP
taxlaw-2826	1221	45	excess	excess	NOUN
taxlaw-2826	1221	46	of	of	ADP
taxlaw-2826	1221	47	tax	tax	NOUN
taxlaw-2826	1221	48	liability	liability	NOUN
taxlaw-2826	1221	49	to	to	ADP
taxlaw-2826	1221	50	tax	tax	NOUN
taxlaw-2826	1221	51	-	-	PUNCT
taxlaw-2826	1221	52	exempt	exempt	ADJ
taxlaw-2826	1221	53	organizations	organization	NOUN
taxlaw-2826	1221	54	.	.	PUNCT
taxlaw-2826	1222	1	moreover	moreover	ADV
taxlaw-2826	1222	2	,	,	PUNCT
taxlaw-2826	1222	3	a	a	DET
taxlaw-2826	1222	4	credit	credit	NOUN
taxlaw-2826	1222	5	program	program	NOUN
taxlaw-2826	1222	6	would	would	AUX
taxlaw-2826	1222	7	represent	represent	VERB
taxlaw-2826	1222	8	a	a	DET
taxlaw-2826	1222	9	large	large	ADJ
taxlaw-2826	1222	10	new	new	ADJ
taxlaw-2826	1222	11	federal	federal	ADJ
taxlaw-2826	1222	12	expense	expense	NOUN
taxlaw-2826	1222	13	on	on	ADP
taxlaw-2826	1222	14	top	top	NOUN
taxlaw-2826	1222	15	of	of	ADP
taxlaw-2826	1222	16	the	the	DET
taxlaw-2826	1222	17	existing	exist	VERB
taxlaw-2826	1222	18	valuable	valuable	ADJ
taxlaw-2826	1222	19	tax	tax	NOUN
taxlaw-2826	1222	20	exemption	exemption	NOUN
taxlaw-2826	1222	21	for	for	ADP
taxlaw-2826	1222	22	hospitals	hospital	NOUN
taxlaw-2826	1222	23	.	.	PUNCT
taxlaw-2826	1223	1	still	still	ADV
taxlaw-2826	1223	2	further	far	ADV
taxlaw-2826	1223	3	,	,	PUNCT
taxlaw-2826	1223	4	congress	congress	PROPN
taxlaw-2826	1223	5	might	might	AUX
taxlaw-2826	1223	6	experience	experience	VERB
taxlaw-2826	1223	7	problems	problem	NOUN
taxlaw-2826	1223	8	in	in	ADP
taxlaw-2826	1223	9	deciding	decide	VERB
taxlaw-2826	1223	10	exactly	exactly	ADV
taxlaw-2826	1223	11	what	what	PRON
taxlaw-2826	1223	12	to	to	PART
taxlaw-2826	1223	13	subsidize	subsidize	VERB
taxlaw-2826	1223	14	via	via	ADP
taxlaw-2826	1223	15	a	a	DET
taxlaw-2826	1223	16	credit	credit	NOUN
taxlaw-2826	1223	17	.	.	PUNCT
taxlaw-2826	1224	1	the	the	DET
taxlaw-2826	1224	2	federal	federal	ADJ
taxlaw-2826	1224	3	government	government	NOUN
taxlaw-2826	1224	4	already	already	ADV
taxlaw-2826	1224	5	has	have	AUX
taxlaw-2826	1224	6	medicaid	medicaid	VERB
taxlaw-2826	1224	7	in	in	ADP
taxlaw-2826	1224	8	place	place	NOUN
taxlaw-2826	1224	9	to	to	PART
taxlaw-2826	1224	10	provide	provide	VERB
taxlaw-2826	1224	11	health	health	NOUN
taxlaw-2826	1224	12	care	care	NOUN
taxlaw-2826	1224	13	for	for	ADP
taxlaw-2826	1224	14	the	the	DET
taxlaw-2826	1224	15	poor	poor	ADJ
taxlaw-2826	1224	16	.	.	PUNCT
taxlaw-2826	1225	1	would	would	AUX
taxlaw-2826	1225	2	the	the	DET
taxlaw-2826	1225	3	proposed	propose	VERB
taxlaw-2826	1225	4	tax	tax	NOUN
taxlaw-2826	1225	5	-	-	PUNCT
taxlaw-2826	1225	6	credit	credit	NOUN
taxlaw-2826	1225	7	serve	serve	NOUN
taxlaw-2826	1225	8	mostly	mostly	ADV
taxlaw-2826	1225	9	as	as	ADP
taxlaw-2826	1225	10	a	a	DET
taxlaw-2826	1225	11	tax	tax	NOUN
taxlaw-2826	1225	12	benefit	benefit	NOUN
taxlaw-2826	1225	13	for	for	ADP
taxlaw-2826	1225	14	hospitals	hospital	NOUN
taxlaw-2826	1225	15	’	'	PUNCT
taxlaw-2826	1225	16	unreimbursed	unreimburse	VERB
taxlaw-2826	1225	17	medicaid	medicaid	NOUN
taxlaw-2826	1225	18	?	?	PUNCT
taxlaw-2826	1226	1	if	if	SCONJ
taxlaw-2826	1226	2	so	so	ADV
taxlaw-2826	1226	3	,	,	PUNCT
taxlaw-2826	1226	4	why	why	SCONJ
taxlaw-2826	1226	5	not	not	PART
taxlaw-2826	1226	6	just	just	ADV
taxlaw-2826	1226	7	increase	increase	VERB
taxlaw-2826	1226	8	medicaid	medicaid	PROPN
taxlaw-2826	1226	9	reimbursements	reimbursement	NOUN
taxlaw-2826	1226	10	?	?	PUNCT
taxlaw-2826	1227	1	or	or	CCONJ
taxlaw-2826	1227	2	would	would	AUX
taxlaw-2826	1227	3	the	the	DET
taxlaw-2826	1227	4	credit	credit	NOUN
taxlaw-2826	1227	5	take	take	VERB
taxlaw-2826	1227	6	a	a	DET
taxlaw-2826	1227	7	broad	broad	ADJ
taxlaw-2826	1227	8	approach	approach	NOUN
taxlaw-2826	1227	9	and	and	CCONJ
taxlaw-2826	1227	10	subsidize	subsidize	VERB
taxlaw-2826	1227	11	each	each	PRON
taxlaw-2826	1227	12	of	of	ADP
taxlaw-2826	1227	13	the	the	DET
taxlaw-2826	1227	14	community	community	NOUN
taxlaw-2826	1227	15	building	building	NOUN
taxlaw-2826	1227	16	activities	activity	NOUN
taxlaw-2826	1227	17	as	as	ADV
taxlaw-2826	1227	18	well	well	ADV
taxlaw-2826	1227	19	?	?	PUNCT
taxlaw-2826	1228	1	if	if	SCONJ
taxlaw-2826	1228	2	yes	yes	INTJ
taxlaw-2826	1228	3	,	,	PUNCT
taxlaw-2826	1228	4	that	that	PRON
taxlaw-2826	1228	5	raises	raise	VERB
taxlaw-2826	1228	6	the	the	DET
taxlaw-2826	1228	7	question	question	NOUN
taxlaw-2826	1228	8	of	of	ADP
taxlaw-2826	1228	9	why	why	SCONJ
taxlaw-2826	1228	10	the	the	DET
taxlaw-2826	1228	11	federal	federal	ADJ
taxlaw-2826	1228	12	tax	tax	NOUN
taxlaw-2826	1228	13	code	code	NOUN
taxlaw-2826	1228	14	would	would	AUX
taxlaw-2826	1228	15	be	be	AUX
taxlaw-2826	1228	16	paying	pay	VERB
taxlaw-2826	1228	17	hospitals	hospital	NOUN
taxlaw-2826	1228	18	,	,	PUNCT
taxlaw-2826	1228	19	which	which	PRON
taxlaw-2826	1228	20	are	be	AUX
taxlaw-2826	1228	21	supposed	suppose	VERB
taxlaw-2826	1228	22	to	to	PART
taxlaw-2826	1228	23	specialize	specialize	VERB
taxlaw-2826	1228	24	in	in	ADP
taxlaw-2826	1228	25	health	health	NOUN
taxlaw-2826	1228	26	care	care	NOUN
taxlaw-2826	1228	27	,	,	PUNCT
taxlaw-2826	1228	28	to	to	PART
taxlaw-2826	1228	29	develop	develop	VERB
taxlaw-2826	1228	30	workforces	workforce	NOUN
taxlaw-2826	1228	31	and	and	CCONJ
taxlaw-2826	1228	32	clean	clean	VERB
taxlaw-2826	1228	33	up	up	ADP
taxlaw-2826	1228	34	the	the	DET
taxlaw-2826	1228	35	environment	environment	NOUN
taxlaw-2826	1228	36	.	.	PUNCT
taxlaw-2826	1229	1	these	these	DET
taxlaw-2826	1229	2	questions	question	NOUN
taxlaw-2826	1229	3	might	might	AUX
taxlaw-2826	1229	4	have	have	VERB
taxlaw-2826	1229	5	good	good	ADJ
taxlaw-2826	1229	6	answers	answer	NOUN
taxlaw-2826	1229	7	,	,	PUNCT
taxlaw-2826	1229	8	but	but	CCONJ
taxlaw-2826	1229	9	congress	congress	PROPN
taxlaw-2826	1229	10	would	would	AUX
taxlaw-2826	1229	11	have	have	VERB
taxlaw-2826	1229	12	to	to	PART
taxlaw-2826	1229	13	agree	agree	VERB
taxlaw-2826	1229	14	on	on	ADP
taxlaw-2826	1229	15	them	they	PRON
taxlaw-2826	1229	16	before	before	ADP
taxlaw-2826	1229	17	enacting	enact	VERB
taxlaw-2826	1229	18	a	a	DET
taxlaw-2826	1229	19	credit	credit	NOUN
taxlaw-2826	1229	20	plan	plan	NOUN
taxlaw-2826	1229	21	.	.	PUNCT
taxlaw-2826	1230	1	as	as	SCONJ
taxlaw-2826	1230	2	these	these	DET
taxlaw-2826	1230	3	comments	comment	NOUN
taxlaw-2826	1230	4	make	make	VERB
taxlaw-2826	1230	5	clear	clear	ADJ
taxlaw-2826	1230	6	,	,	PUNCT
taxlaw-2826	1230	7	each	each	DET
taxlaw-2826	1230	8	potential	potential	ADJ
taxlaw-2826	1230	9	approach	approach	NOUN
taxlaw-2826	1230	10	to	to	ADP
taxlaw-2826	1230	11	solving	solve	VERB
taxlaw-2826	1230	12	the	the	DET
taxlaw-2826	1230	13	existing	exist	VERB
taxlaw-2826	1230	14	difficulties	difficulty	NOUN
taxlaw-2826	1230	15	with	with	ADP
taxlaw-2826	1230	16	the	the	DET
taxlaw-2826	1230	17	community	community	NOUN
taxlaw-2826	1230	18	benefit	benefit	NOUN
taxlaw-2826	1230	19	standard	standard	NOUN
taxlaw-2826	1230	20	has	have	VERB
taxlaw-2826	1230	21	advantages	advantage	NOUN
taxlaw-2826	1230	22	and	and	CCONJ
taxlaw-2826	1230	23	disadvantages	disadvantage	NOUN
taxlaw-2826	1230	24	of	of	ADP
taxlaw-2826	1230	25	its	its	PRON
taxlaw-2826	1230	26	own	own	ADJ
taxlaw-2826	1230	27	.	.	PUNCT
taxlaw-2826	1231	1	among	among	ADP
taxlaw-2826	1231	2	these	these	DET
taxlaw-2826	1231	3	alternatives	alternative	NOUN
taxlaw-2826	1231	4	,	,	PUNCT
taxlaw-2826	1231	5	no	no	DET
taxlaw-2826	1231	6	approach	approach	NOUN
taxlaw-2826	1231	7	emerges	emerge	VERB
taxlaw-2826	1231	8	as	as	ADP
taxlaw-2826	1231	9	the	the	DET
taxlaw-2826	1231	10	clear	clear	ADJ
taxlaw-2826	1231	11	winner	winner	NOUN
taxlaw-2826	1231	12	,	,	PUNCT
taxlaw-2826	1231	13	although	although	SCONJ
taxlaw-2826	1231	14	each	each	DET
taxlaw-2826	1231	15	one	one	NOUN
taxlaw-2826	1231	16	perhaps	perhaps	ADV
taxlaw-2826	1231	17	has	have	VERB
taxlaw-2826	1231	18	elements	element	NOUN
taxlaw-2826	1231	19	that	that	PRON
taxlaw-2826	1231	20	lawmakers	lawmaker	NOUN
taxlaw-2826	1231	21	might	might	AUX
taxlaw-2826	1231	22	want	want	VERB
taxlaw-2826	1231	23	to	to	PART
taxlaw-2826	1231	24	consider	consider	VERB
taxlaw-2826	1231	25	.	.	PUNCT
taxlaw-2826	1232	1	regardless	regardless	ADV
taxlaw-2826	1232	2	of	of	ADP
taxlaw-2826	1232	3	how	how	SCONJ
taxlaw-2826	1232	4	they	they	PRON
taxlaw-2826	1232	5	choose	choose	VERB
taxlaw-2826	1232	6	to	to	PART
taxlaw-2826	1232	7	proceed	proceed	VERB
taxlaw-2826	1232	8	,	,	PUNCT
taxlaw-2826	1232	9	however	however	ADV
taxlaw-2826	1232	10	,	,	PUNCT
taxlaw-2826	1232	11	lawmakers	lawmaker	NOUN
taxlaw-2826	1232	12	should	should	AUX
taxlaw-2826	1232	13	recognize	recognize	VERB
taxlaw-2826	1232	14	and	and	CCONJ
taxlaw-2826	1232	15	contend	contend	VERB
taxlaw-2826	1232	16	with	with	ADP
taxlaw-2826	1232	17	the	the	DET
taxlaw-2826	1232	18	central	central	ADJ
taxlaw-2826	1232	19	fact	fact	NOUN
taxlaw-2826	1232	20	highlighted	highlight	VERB
taxlaw-2826	1232	21	in	in	ADP
taxlaw-2826	1232	22	the	the	DET
taxlaw-2826	1232	23	foregoing	forego	VERB
taxlaw-2826	1232	24	analysis	analysis	NOUN
taxlaw-2826	1232	25	of	of	ADP
taxlaw-2826	1232	26	the	the	DET
taxlaw-2826	1232	27	schedule	schedule	NOUN
taxlaw-2826	1232	28	h	h	NOUN
taxlaw-2826	1232	29	data	datum	NOUN
taxlaw-2826	1232	30	:	:	PUNCT
taxlaw-2826	1232	31	namely	namely	ADV
taxlaw-2826	1232	32	,	,	PUNCT
taxlaw-2826	1232	33	the	the	DET
taxlaw-2826	1232	34	enormous	enormous	ADJ
taxlaw-2826	1232	35	extent	extent	NOUN
taxlaw-2826	1232	36	to	to	PART
taxlaw-2826	1232	37	which	which	PRON
taxlaw-2826	1232	38	tax	tax	NOUN
taxlaw-2826	1232	39	-	-	PUNCT
taxlaw-2826	1232	40	exempt	exempt	ADJ
taxlaw-2826	1232	41	hospitals	hospital	NOUN
taxlaw-2826	1232	42	’	'	PUNCT
taxlaw-2826	1232	43	legal	legal	ADJ
taxlaw-2826	1232	44	obligations	obligation	NOUN
taxlaw-2826	1232	45	and	and	CCONJ
taxlaw-2826	1232	46	activities	activity	NOUN
taxlaw-2826	1232	47	depend	depend	VERB
taxlaw-2826	1232	48	on	on	ADP
taxlaw-2826	1232	49	how	how	SCONJ
taxlaw-2826	1232	50	hospitals	hospital	NOUN
taxlaw-2826	1232	51	define	define	VERB
taxlaw-2826	1232	52	their	their	PRON
taxlaw-2826	1232	53	communities	community	NOUN
taxlaw-2826	1232	54	.	.	PUNCT
taxlaw-2826	1233	1	even	even	ADV
taxlaw-2826	1233	2	more	more	ADV
taxlaw-2826	1233	3	,	,	PUNCT
taxlaw-2826	1233	4	the	the	DET
taxlaw-2826	1233	5	data	datum	NOUN
taxlaw-2826	1233	6	suggest	suggest	VERB
taxlaw-2826	1233	7	that	that	SCONJ
taxlaw-2826	1233	8	tax	tax	NOUN
taxlaw-2826	1233	9	-	-	PUNCT
taxlaw-2826	1233	10	exempt	exempt	ADJ
taxlaw-2826	1233	11	hospitals	hospital	NOUN
taxlaw-2826	1233	12	,	,	PUNCT
taxlaw-2826	1233	13	on	on	ADP
taxlaw-2826	1233	14	the	the	DET
taxlaw-2826	1233	15	whole	whole	NOUN
taxlaw-2826	1233	16	,	,	PUNCT
taxlaw-2826	1233	17	are	be	AUX
taxlaw-2826	1233	18	already	already	ADV
taxlaw-2826	1233	19	working	work	VERB
taxlaw-2826	1233	20	to	to	PART
taxlaw-2826	1233	21	respond	respond	VERB
taxlaw-2826	1233	22	to	to	ADP
taxlaw-2826	1233	23	the	the	DET
taxlaw-2826	1233	24	needs	need	NOUN
taxlaw-2826	1233	25	of	of	ADP
taxlaw-2826	1233	26	,	,	PUNCT
taxlaw-2826	1233	27	and	and	CCONJ
taxlaw-2826	1233	28	to	to	PART
taxlaw-2826	1233	29	deliver	deliver	VERB
taxlaw-2826	1233	30	benefits	benefit	NOUN
taxlaw-2826	1233	31	to	to	PART
taxlaw-2826	1233	32	,	,	PUNCT
taxlaw-2826	1233	33	their	their	PRON
taxlaw-2826	1233	34	specific	specific	ADJ
taxlaw-2826	1233	35	communities	community	NOUN
taxlaw-2826	1233	36	.	.	PUNCT
taxlaw-2826	1234	1	what	what	PRON
taxlaw-2826	1234	2	the	the	DET
taxlaw-2826	1234	3	data	data	NOUN
taxlaw-2826	1234	4	show	show	NOUN
taxlaw-2826	1234	5	,	,	PUNCT
taxlaw-2826	1234	6	in	in	ADP
taxlaw-2826	1234	7	other	other	ADJ
taxlaw-2826	1234	8	words	word	NOUN
taxlaw-2826	1234	9	,	,	PUNCT
taxlaw-2826	1234	10	is	be	AUX
taxlaw-2826	1234	11	that	that	SCONJ
taxlaw-2826	1234	12	the	the	DET
taxlaw-2826	1234	13	196	196	NUM
taxlaw-2826	1234	14	see	see	VERB
taxlaw-2826	1234	15	generally	generally	ADV
taxlaw-2826	1234	16	crimm	crimm	NOUN
taxlaw-2826	1234	17	,	,	PUNCT
taxlaw-2826	1234	18	supra	supra	PROPN
taxlaw-2826	1234	19	note	note	NOUN
taxlaw-2826	1234	20	15	15	NUM
taxlaw-2826	1234	21	.	.	NOUN
taxlaw-2826	1234	22	2014	2014	NUM
taxlaw-2826	1234	23	]	]	PUNCT
taxlaw-2826	1234	24	tax	tax	NOUN
taxlaw-2826	1234	25	-	-	PUNCT
taxlaw-2826	1234	26	exempt	exempt	ADJ
taxlaw-2826	1234	27	hospitals	hospital	NOUN
taxlaw-2826	1234	28	and	and	CCONJ
taxlaw-2826	1234	29	their	their	PRON
taxlaw-2826	1234	30	communities	community	NOUN
taxlaw-2826	1234	31	85	85	NUM
taxlaw-2826	1234	32	community	community	NOUN
taxlaw-2826	1234	33	benefit	benefit	NOUN
taxlaw-2826	1234	34	standard	standard	NOUN
taxlaw-2826	1234	35	,	,	PUNCT
taxlaw-2826	1234	36	for	for	ADP
taxlaw-2826	1234	37	all	all	PRON
taxlaw-2826	1234	38	of	of	ADP
taxlaw-2826	1234	39	its	its	PRON
taxlaw-2826	1234	40	flaws	flaw	NOUN
taxlaw-2826	1234	41	,	,	PUNCT
taxlaw-2826	1234	42	has	have	AUX
taxlaw-2826	1234	43	given	give	VERB
taxlaw-2826	1234	44	hospitals	hospital	NOUN
taxlaw-2826	1234	45	the	the	DET
taxlaw-2826	1234	46	flexibility	flexibility	NOUN
taxlaw-2826	1234	47	to	to	PART
taxlaw-2826	1234	48	assess	assess	VERB
taxlaw-2826	1234	49	and	and	CCONJ
taxlaw-2826	1234	50	address	address	VERB
taxlaw-2826	1234	51	the	the	DET
taxlaw-2826	1234	52	needs	need	NOUN
taxlaw-2826	1234	53	of	of	ADP
taxlaw-2826	1234	54	their	their	PRON
taxlaw-2826	1234	55	immediate	immediate	ADJ
taxlaw-2826	1234	56	communities	community	NOUN
taxlaw-2826	1234	57	.	.	PUNCT
taxlaw-2826	1235	1	that	that	PRON
taxlaw-2826	1235	2	is	be	AUX
taxlaw-2826	1235	3	exactly	exactly	ADV
taxlaw-2826	1235	4	what	what	PRON
taxlaw-2826	1235	5	most	most	ADJ
taxlaw-2826	1235	6	tax	tax	NOUN
taxlaw-2826	1235	7	-	-	PUNCT
taxlaw-2826	1235	8	exempt	exempt	ADJ
taxlaw-2826	1235	9	hospitals	hospital	NOUN
taxlaw-2826	1235	10	are	be	AUX
taxlaw-2826	1235	11	doing	do	VERB
taxlaw-2826	1235	12	.	.	PUNCT
taxlaw-2826	1236	1	vii	vii	PROPN
taxlaw-2826	1236	2	.	.	PROPN
taxlaw-2826	1236	3	conclusion	conclusion	NOUN
taxlaw-2826	1236	4	according	accord	VERB
taxlaw-2826	1236	5	to	to	ADP
taxlaw-2826	1236	6	current	current	ADJ
taxlaw-2826	1236	7	federal	federal	ADJ
taxlaw-2826	1236	8	tax	tax	NOUN
taxlaw-2826	1236	9	law	law	NOUN
taxlaw-2826	1236	10	,	,	PUNCT
taxlaw-2826	1236	11	hospitals	hospital	NOUN
taxlaw-2826	1236	12	merit	merit	NOUN
taxlaw-2826	1236	13	tax	tax	NOUN
taxlaw-2826	1236	14	-	-	PUNCT
taxlaw-2826	1236	15	exempt	exempt	ADJ
taxlaw-2826	1236	16	status	status	NOUN
taxlaw-2826	1236	17	insofar	insofar	ADV
taxlaw-2826	1236	18	as	as	SCONJ
taxlaw-2826	1236	19	they	they	PRON
taxlaw-2826	1236	20	meet	meet	VERB
taxlaw-2826	1236	21	the	the	DET
taxlaw-2826	1236	22	standard	standard	NOUN
taxlaw-2826	1236	23	of	of	ADP
taxlaw-2826	1236	24	“	"	PUNCT
taxlaw-2826	1236	25	community	community	NOUN
taxlaw-2826	1236	26	benefit	benefit	NOUN
taxlaw-2826	1236	27	,	,	PUNCT
taxlaw-2826	1236	28	”	"	PUNCT
taxlaw-2826	1236	29	a	a	DET
taxlaw-2826	1236	30	standard	standard	NOUN
taxlaw-2826	1236	31	that	that	PRON
taxlaw-2826	1236	32	has	have	AUX
taxlaw-2826	1236	33	long	long	ADV
taxlaw-2826	1236	34	been	be	AUX
taxlaw-2826	1236	35	controversial	controversial	ADJ
taxlaw-2826	1236	36	.	.	PUNCT
taxlaw-2826	1237	1	the	the	DET
taxlaw-2826	1237	2	article	article	NOUN
taxlaw-2826	1237	3	has	have	AUX
taxlaw-2826	1237	4	reported	report	VERB
taxlaw-2826	1237	5	new	new	ADJ
taxlaw-2826	1237	6	data	datum	NOUN
taxlaw-2826	1237	7	on	on	ADP
taxlaw-2826	1237	8	more	more	ADJ
taxlaw-2826	1237	9	than	than	ADP
taxlaw-2826	1237	10	2,100	2,100	NUM
taxlaw-2826	1237	11	tax	tax	NOUN
taxlaw-2826	1237	12	-	-	PUNCT
taxlaw-2826	1237	13	exempt	exempt	ADJ
taxlaw-2826	1237	14	hospitals	hospital	NOUN
taxlaw-2826	1237	15	.	.	PUNCT
taxlaw-2826	1238	1	these	these	DET
taxlaw-2826	1238	2	data	datum	NOUN
taxlaw-2826	1238	3	on	on	ADP
taxlaw-2826	1238	4	how	how	SCONJ
taxlaw-2826	1238	5	hospitals	hospital	NOUN
taxlaw-2826	1238	6	actually	actually	ADV
taxlaw-2826	1238	7	meet	meet	VERB
taxlaw-2826	1238	8	the	the	DET
taxlaw-2826	1238	9	community	community	NOUN
taxlaw-2826	1238	10	standard	standard	NOUN
taxlaw-2826	1238	11	provide	provide	VERB
taxlaw-2826	1238	12	a	a	DET
taxlaw-2826	1238	13	first	first	ADJ
taxlaw-2826	1238	14	-	-	PUNCT
taxlaw-2826	1238	15	time	time	NOUN
taxlaw-2826	1238	16	opportunity	opportunity	NOUN
taxlaw-2826	1238	17	to	to	PART
taxlaw-2826	1238	18	analyze	analyze	VERB
taxlaw-2826	1238	19	in	in	ADP
taxlaw-2826	1238	20	some	some	DET
taxlaw-2826	1238	21	depth	depth	NOUN
taxlaw-2826	1238	22	how	how	SCONJ
taxlaw-2826	1238	23	hospitals	hospital	NOUN
taxlaw-2826	1238	24	are	be	AUX
taxlaw-2826	1238	25	currently	currently	ADV
taxlaw-2826	1238	26	earning	earn	VERB
taxlaw-2826	1238	27	their	their	PRON
taxlaw-2826	1238	28	tax	tax	NOUN
taxlaw-2826	1238	29	exemptions	exemption	NOUN
taxlaw-2826	1238	30	,	,	PUNCT
taxlaw-2826	1238	31	and	and	CCONJ
taxlaw-2826	1238	32	to	to	PART
taxlaw-2826	1238	33	consider	consider	VERB
taxlaw-2826	1238	34	how	how	SCONJ
taxlaw-2826	1238	35	well	well	ADV
taxlaw-2826	1238	36	the	the	DET
taxlaw-2826	1238	37	legal	legal	ADJ
taxlaw-2826	1238	38	requirements	requirement	NOUN
taxlaw-2826	1238	39	for	for	ADP
taxlaw-2826	1238	40	tax	tax	NOUN
taxlaw-2826	1238	41	-	-	PUNCT
taxlaw-2826	1238	42	exempt	exempt	ADJ
taxlaw-2826	1238	43	hospitals	hospital	NOUN
taxlaw-2826	1238	44	are	be	AUX
taxlaw-2826	1238	45	working	work	VERB
taxlaw-2826	1238	46	.	.	PUNCT
taxlaw-2826	1239	1	this	this	DET
taxlaw-2826	1239	2	analysis	analysis	NOUN
taxlaw-2826	1239	3	is	be	AUX
taxlaw-2826	1239	4	particularly	particularly	ADV
taxlaw-2826	1239	5	important	important	ADJ
taxlaw-2826	1239	6	because	because	SCONJ
taxlaw-2826	1239	7	congress	congress	PROPN
taxlaw-2826	1239	8	and	and	CCONJ
taxlaw-2826	1239	9	the	the	DET
taxlaw-2826	1239	10	irs	irs	PROPN
taxlaw-2826	1239	11	have	have	AUX
taxlaw-2826	1239	12	recently	recently	ADV
taxlaw-2826	1239	13	implemented	implement	VERB
taxlaw-2826	1239	14	the	the	DET
taxlaw-2826	1239	15	affordable	affordable	ADJ
taxlaw-2826	1239	16	care	care	PROPN
taxlaw-2826	1239	17	act	act	PROPN
taxlaw-2826	1239	18	’s	’s	PART
taxlaw-2826	1239	19	new	new	ADJ
taxlaw-2826	1239	20	rules	rule	NOUN
taxlaw-2826	1239	21	for	for	ADP
taxlaw-2826	1239	22	tax	tax	NOUN
taxlaw-2826	1239	23	-	-	PUNCT
taxlaw-2826	1239	24	exempt	exempt	ADJ
taxlaw-2826	1239	25	hospitals	hospital	NOUN
taxlaw-2826	1239	26	.	.	PUNCT
taxlaw-2826	1240	1	lawmakers	lawmaker	NOUN
taxlaw-2826	1240	2	are	be	AUX
taxlaw-2826	1240	3	still	still	ADV
taxlaw-2826	1240	4	evaluating	evaluate	VERB
taxlaw-2826	1240	5	the	the	DET
taxlaw-2826	1240	6	extent	extent	NOUN
taxlaw-2826	1240	7	to	to	PART
taxlaw-2826	1240	8	which	which	PRON
taxlaw-2826	1240	9	these	these	DET
taxlaw-2826	1240	10	rules	rule	NOUN
taxlaw-2826	1240	11	address	address	VERB
taxlaw-2826	1240	12	existing	exist	VERB
taxlaw-2826	1240	13	problems	problem	NOUN
taxlaw-2826	1240	14	with	with	ADP
taxlaw-2826	1240	15	the	the	DET
taxlaw-2826	1240	16	community	community	NOUN
taxlaw-2826	1240	17	benefit	benefit	NOUN
taxlaw-2826	1240	18	standard	standard	NOUN
taxlaw-2826	1240	19	,	,	PUNCT
taxlaw-2826	1240	20	but	but	CCONJ
taxlaw-2826	1240	21	they	they	PRON
taxlaw-2826	1240	22	have	have	AUX
taxlaw-2826	1240	23	been	be	AUX
taxlaw-2826	1240	24	conducting	conduct	VERB
taxlaw-2826	1240	25	this	this	DET
taxlaw-2826	1240	26	evaluation	evaluation	NOUN
taxlaw-2826	1240	27	in	in	ADP
taxlaw-2826	1240	28	an	an	DET
taxlaw-2826	1240	29	information	information	NOUN
taxlaw-2826	1240	30	vacuum	vacuum	NOUN
taxlaw-2826	1240	31	.	.	PUNCT
taxlaw-2826	1241	1	this	this	DET
taxlaw-2826	1241	2	article	article	NOUN
taxlaw-2826	1241	3	examined	examine	VERB
taxlaw-2826	1241	4	the	the	DET
taxlaw-2826	1241	5	new	new	ADJ
taxlaw-2826	1241	6	schedule	schedule	NOUN
taxlaw-2826	1241	7	h	h	NOUN
taxlaw-2826	1241	8	data	datum	NOUN
taxlaw-2826	1241	9	to	to	PART
taxlaw-2826	1241	10	determine	determine	VERB
taxlaw-2826	1241	11	what	what	PRON
taxlaw-2826	1241	12	tax	tax	NOUN
taxlaw-2826	1241	13	-	-	PUNCT
taxlaw-2826	1241	14	exempt	exempt	ADJ
taxlaw-2826	1241	15	hospitals	hospital	NOUN
taxlaw-2826	1241	16	really	really	ADV
taxlaw-2826	1241	17	are	be	AUX
taxlaw-2826	1241	18	doing	do	VERB
taxlaw-2826	1241	19	to	to	PART
taxlaw-2826	1241	20	benefit	benefit	VERB
taxlaw-2826	1241	21	their	their	PRON
taxlaw-2826	1241	22	communities	community	NOUN
taxlaw-2826	1241	23	and	and	CCONJ
taxlaw-2826	1241	24	what	what	DET
taxlaw-2826	1241	25	problems	problem	NOUN
taxlaw-2826	1241	26	may	may	AUX
taxlaw-2826	1241	27	be	be	AUX
taxlaw-2826	1241	28	emerging	emerge	VERB
taxlaw-2826	1241	29	which	which	DET
taxlaw-2826	1241	30	tax	tax	NOUN
taxlaw-2826	1241	31	law	law	NOUN
taxlaw-2826	1241	32	might	might	AUX
taxlaw-2826	1241	33	address	address	VERB
taxlaw-2826	1241	34	.	.	PUNCT
taxlaw-2826	1242	1	the	the	DET
taxlaw-2826	1242	2	data	data	NOUN
taxlaw-2826	1242	3	analysis	analysis	NOUN
taxlaw-2826	1242	4	suggested	suggest	VERB
taxlaw-2826	1242	5	that	that	SCONJ
taxlaw-2826	1242	6	some	some	DET
taxlaw-2826	1242	7	hospitals	hospital	NOUN
taxlaw-2826	1242	8	,	,	PUNCT
taxlaw-2826	1242	9	primarily	primarily	ADV
taxlaw-2826	1242	10	large	large	ADJ
taxlaw-2826	1242	11	ones	one	NOUN
taxlaw-2826	1242	12	in	in	ADP
taxlaw-2826	1242	13	urban	urban	ADJ
taxlaw-2826	1242	14	areas	area	NOUN
taxlaw-2826	1242	15	with	with	ADP
taxlaw-2826	1242	16	populations	population	NOUN
taxlaw-2826	1242	17	living	live	VERB
taxlaw-2826	1242	18	close	close	ADV
taxlaw-2826	1242	19	to	to	ADP
taxlaw-2826	1242	20	the	the	DET
taxlaw-2826	1242	21	poverty	poverty	NOUN
taxlaw-2826	1242	22	line	line	NOUN
taxlaw-2826	1242	23	,	,	PUNCT
taxlaw-2826	1242	24	are	be	AUX
taxlaw-2826	1242	25	providing	provide	VERB
taxlaw-2826	1242	26	substantial	substantial	ADJ
taxlaw-2826	1242	27	amounts	amount	NOUN
taxlaw-2826	1242	28	of	of	ADP
taxlaw-2826	1242	29	all	all	PRON
taxlaw-2826	1242	30	of	of	ADP
taxlaw-2826	1242	31	the	the	DET
taxlaw-2826	1242	32	community	community	NOUN
taxlaw-2826	1242	33	benefits	benefit	NOUN
taxlaw-2826	1242	34	that	that	PRON
taxlaw-2826	1242	35	tax	tax	NOUN
taxlaw-2826	1242	36	law	law	NOUN
taxlaw-2826	1242	37	currently	currently	ADV
taxlaw-2826	1242	38	envisions	envision	VERB
taxlaw-2826	1242	39	.	.	PUNCT
taxlaw-2826	1243	1	at	at	ADP
taxlaw-2826	1243	2	the	the	DET
taxlaw-2826	1243	3	same	same	ADJ
taxlaw-2826	1243	4	time	time	NOUN
taxlaw-2826	1243	5	,	,	PUNCT
taxlaw-2826	1243	6	a	a	DET
taxlaw-2826	1243	7	different	different	ADJ
taxlaw-2826	1243	8	group	group	NOUN
taxlaw-2826	1243	9	of	of	ADP
taxlaw-2826	1243	10	hospitals	hospital	NOUN
taxlaw-2826	1243	11	,	,	PUNCT
taxlaw-2826	1243	12	especially	especially	ADV
taxlaw-2826	1243	13	those	those	PRON
taxlaw-2826	1243	14	in	in	ADP
taxlaw-2826	1243	15	areas	area	NOUN
taxlaw-2826	1243	16	with	with	ADP
taxlaw-2826	1243	17	high	high	ADJ
taxlaw-2826	1243	18	private	private	ADJ
taxlaw-2826	1243	19	insurance	insurance	NOUN
taxlaw-2826	1243	20	rates	rate	NOUN
taxlaw-2826	1243	21	,	,	PUNCT
taxlaw-2826	1243	22	are	be	AUX
taxlaw-2826	1243	23	engaging	engage	VERB
taxlaw-2826	1243	24	in	in	ADP
taxlaw-2826	1243	25	what	what	PRON
taxlaw-2826	1243	26	the	the	DET
taxlaw-2826	1243	27	irs	irs	PROPN
taxlaw-2826	1243	28	has	have	AUX
taxlaw-2826	1243	29	called	call	VERB
taxlaw-2826	1243	30	community	community	NOUN
taxlaw-2826	1243	31	building	building	NOUN
taxlaw-2826	1243	32	activities	activity	NOUN
taxlaw-2826	1243	33	.	.	PUNCT
taxlaw-2826	1244	1	in	in	ADP
taxlaw-2826	1244	2	addition	addition	NOUN
taxlaw-2826	1244	3	,	,	PUNCT
taxlaw-2826	1244	4	some	some	DET
taxlaw-2826	1244	5	hospitals	hospital	NOUN
taxlaw-2826	1244	6	have	have	AUX
taxlaw-2826	1244	7	adopted	adopt	VERB
taxlaw-2826	1244	8	particularly	particularly	ADV
taxlaw-2826	1244	9	high	high	ADJ
taxlaw-2826	1244	10	thresholds	threshold	NOUN
taxlaw-2826	1244	11	for	for	ADP
taxlaw-2826	1244	12	free	free	ADJ
taxlaw-2826	1244	13	and	and	CCONJ
taxlaw-2826	1244	14	discounted	discounted	ADJ
taxlaw-2826	1244	15	care	care	NOUN
taxlaw-2826	1244	16	,	,	PUNCT
taxlaw-2826	1244	17	thresholds	threshold	VERB
taxlaw-2826	1244	18	that	that	PRON
taxlaw-2826	1244	19	lead	lead	VERB
taxlaw-2826	1244	20	to	to	ADP
taxlaw-2826	1244	21	higher	high	ADJ
taxlaw-2826	1244	22	amounts	amount	NOUN
taxlaw-2826	1244	23	of	of	ADP
taxlaw-2826	1244	24	community	community	NOUN
taxlaw-2826	1244	25	benefit	benefit	NOUN
taxlaw-2826	1244	26	.	.	PUNCT
taxlaw-2826	1245	1	further	far	ADV
taxlaw-2826	1245	2	,	,	PUNCT
taxlaw-2826	1245	3	while	while	SCONJ
taxlaw-2826	1245	4	hospitals	hospital	NOUN
taxlaw-2826	1245	5	across	across	ADP
taxlaw-2826	1245	6	all	all	PRON
taxlaw-2826	1245	7	of	of	ADP
taxlaw-2826	1245	8	these	these	DET
taxlaw-2826	1245	9	communities	community	NOUN
taxlaw-2826	1245	10	are	be	AUX
taxlaw-2826	1245	11	adopting	adopt	VERB
taxlaw-2826	1245	12	financial	financial	ADJ
taxlaw-2826	1245	13	policies	policy	NOUN
taxlaw-2826	1245	14	designed	design	VERB
taxlaw-2826	1245	15	to	to	PART
taxlaw-2826	1245	16	comply	comply	VERB
taxlaw-2826	1245	17	with	with	ADP
taxlaw-2826	1245	18	the	the	DET
taxlaw-2826	1245	19	new	new	ADJ
taxlaw-2826	1245	20	legal	legal	ADJ
taxlaw-2826	1245	21	requirements	requirement	NOUN
taxlaw-2826	1245	22	,	,	PUNCT
taxlaw-2826	1245	23	smaller	small	ADJ
taxlaw-2826	1245	24	hospitals	hospital	NOUN
taxlaw-2826	1245	25	in	in	ADP
taxlaw-2826	1245	26	less	less	ADV
taxlaw-2826	1245	27	diverse	diverse	ADJ
taxlaw-2826	1245	28	communities	community	NOUN
taxlaw-2826	1245	29	are	be	AUX
taxlaw-2826	1245	30	still	still	ADV
taxlaw-2826	1245	31	engaging	engage	VERB
taxlaw-2826	1245	32	in	in	ADP
taxlaw-2826	1245	33	debt	debt	NOUN
taxlaw-2826	1245	34	collection	collection	NOUN
taxlaw-2826	1245	35	practices	practice	NOUN
taxlaw-2826	1245	36	that	that	PRON
taxlaw-2826	1245	37	the	the	DET
taxlaw-2826	1245	38	new	new	ADJ
taxlaw-2826	1245	39	legal	legal	ADJ
taxlaw-2826	1245	40	requirements	requirement	NOUN
taxlaw-2826	1245	41	aim	aim	VERB
taxlaw-2826	1245	42	to	to	PART
taxlaw-2826	1245	43	discourage	discourage	VERB
taxlaw-2826	1245	44	.	.	PUNCT
taxlaw-2826	1246	1	these	these	DET
taxlaw-2826	1246	2	patterns	pattern	NOUN
taxlaw-2826	1246	3	suggest	suggest	VERB
taxlaw-2826	1246	4	that	that	SCONJ
taxlaw-2826	1246	5	,	,	PUNCT
taxlaw-2826	1246	6	in	in	ADP
taxlaw-2826	1246	7	determining	determine	VERB
taxlaw-2826	1246	8	what	what	PRON
taxlaw-2826	1246	9	community	community	NOUN
taxlaw-2826	1246	10	work	work	NOUN
taxlaw-2826	1246	11	they	they	PRON
taxlaw-2826	1246	12	should	should	AUX
taxlaw-2826	1246	13	undertake	undertake	VERB
taxlaw-2826	1246	14	,	,	PUNCT
taxlaw-2826	1246	15	the	the	DET
taxlaw-2826	1246	16	great	great	ADJ
taxlaw-2826	1246	17	majority	majority	NOUN
taxlaw-2826	1246	18	of	of	ADP
taxlaw-2826	1246	19	tax	tax	NOUN
taxlaw-2826	1246	20	-	-	PUNCT
taxlaw-2826	1246	21	exempt	exempt	ADJ
taxlaw-2826	1246	22	hospitals	hospital	NOUN
taxlaw-2826	1246	23	are	be	AUX
taxlaw-2826	1246	24	(	(	PUNCT
taxlaw-2826	1246	25	at	at	ADP
taxlaw-2826	1246	26	least	least	ADJ
taxlaw-2826	1246	27	partially	partially	ADV
taxlaw-2826	1246	28	)	)	PUNCT
taxlaw-2826	1246	29	responding	respond	VERB
taxlaw-2826	1246	30	to	to	ADP
taxlaw-2826	1246	31	the	the	DET
taxlaw-2826	1246	32	needs	need	NOUN
taxlaw-2826	1246	33	of	of	ADP
taxlaw-2826	1246	34	their	their	PRON
taxlaw-2826	1246	35	immediate	immediate	ADJ
taxlaw-2826	1246	36	communities	community	NOUN
taxlaw-2826	1246	37	.	.	PUNCT
taxlaw-2826	1247	1	this	this	DET
taxlaw-2826	1247	2	finding	finding	NOUN
taxlaw-2826	1247	3	raises	raise	VERB
taxlaw-2826	1247	4	a	a	DET
taxlaw-2826	1247	5	range	range	NOUN
taxlaw-2826	1247	6	of	of	ADP
taxlaw-2826	1247	7	policy	policy	NOUN
taxlaw-2826	1247	8	questions	question	NOUN
taxlaw-2826	1247	9	,	,	PUNCT
taxlaw-2826	1247	10	however	however	ADV
taxlaw-2826	1247	11	,	,	PUNCT
taxlaw-2826	1247	12	about	about	ADP
taxlaw-2826	1247	13	how	how	SCONJ
taxlaw-2826	1247	14	hospitals	hospital	NOUN
taxlaw-2826	1247	15	should	should	AUX
taxlaw-2826	1247	16	conceptualize	conceptualize	VERB
taxlaw-2826	1247	17	their	their	PRON
taxlaw-2826	1247	18	communities	community	NOUN
taxlaw-2826	1247	19	.	.	PUNCT
taxlaw-2826	1248	1	is	be	AUX
taxlaw-2826	1248	2	it	it	PRON
taxlaw-2826	1248	3	appropriate	appropriate	ADJ
taxlaw-2826	1248	4	to	to	PART
taxlaw-2826	1248	5	allow	allow	VERB
taxlaw-2826	1248	6	tax	tax	NOUN
taxlaw-2826	1248	7	-	-	PUNCT
taxlaw-2826	1248	8	exempt	exempt	ADJ
taxlaw-2826	1248	9	hospitals	hospital	NOUN
taxlaw-2826	1248	10	to	to	PART
taxlaw-2826	1248	11	fulfill	fulfill	VERB
taxlaw-2826	1248	12	their	their	PRON
taxlaw-2826	1248	13	community	community	NOUN
taxlaw-2826	1248	14	benefit	benefit	NOUN
taxlaw-2826	1248	15	obligations	obligation	NOUN
taxlaw-2826	1248	16	by	by	ADP
taxlaw-2826	1248	17	benefiting	benefit	VERB
taxlaw-2826	1248	18	communities	community	NOUN
taxlaw-2826	1248	19	that	that	PRON
taxlaw-2826	1248	20	already	already	ADV
taxlaw-2826	1248	21	have	have	VERB
taxlaw-2826	1248	22	substantial	substantial	ADJ
taxlaw-2826	1248	23	resources	resource	NOUN
taxlaw-2826	1248	24	?	?	PUNCT
taxlaw-2826	1249	1	this	this	DET
taxlaw-2826	1249	2	article	article	NOUN
taxlaw-2826	1249	3	considers	consider	VERB
taxlaw-2826	1249	4	that	that	DET
taxlaw-2826	1249	5	question	question	NOUN
taxlaw-2826	1249	6	,	,	PUNCT
taxlaw-2826	1249	7	and	and	CCONJ
taxlaw-2826	1249	8	probes	probe	VERB
taxlaw-2826	1249	9	several	several	ADJ
taxlaw-2826	1249	10	possible	possible	ADJ
taxlaw-2826	1249	11	ways	way	NOUN
taxlaw-2826	1249	12	that	that	PRON
taxlaw-2826	1249	13	lawmakers	lawmaker	NOUN
taxlaw-2826	1249	14	might	might	AUX
taxlaw-2826	1249	15	address	address	VERB
taxlaw-2826	1249	16	it	it	PRON
taxlaw-2826	1249	17	going	go	VERB
taxlaw-2826	1249	18	forward	forward	ADV
taxlaw-2826	1249	19	.	.	PUNCT