id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ihlr-2017	Courtney, Bobby A.	Hospital Tax-Exemption and the Community Benefit Standard: Considerations for Future Policymaking	2011	34	.pdf	application/pdf	14298	778	50	Written while Congress was considering Medicare and Medicaid legislation, it has been asserted that this Ruling was a direct response to complaints from the hospital indus- try that the combination of private insurance and the new public insurance programs would reduce the overall demand for charity care, making it diffi- cult for hospitals to satisfy the IRS’s exemption requirement.20 The new Ruling stated that the general law of charity considered promotion of health a charitable purpose; therefore, “[a] nonprofit organization whose purpose and activity are providing hospital care is promoting health and may . . . While most states have historically recognized nonprofit community hospitals as being exempt from property taxes,46 a series of cases and legislation beginning in 1985 illustrate a growing concern that nonprofit hospitals are not providing charity care sufficient to meet exemption.	cache/ihlr-2017.pdf	txt/ihlr-2017.txt