id	sid	tid	token	lemma	pos
ihlr-2017	1	1	microsoft	microsoft	PROPN
ihlr-2017	1	2	word	word	NOUN
ihlr-2017	1	3	1	1	NUM
ihlr-2017	1	4	-	-	PUNCT
ihlr-2017	1	5	masthead	masthead	NOUN
ihlr-2017	1	6	vol	vol	NOUN
ihlr-2017	1	7	.	.	PUNCT
ihlr-2017	2	1	viii.doc	viii.doc	X
ihlr-2017	2	2	hospital	hospital	NOUN
ihlr-2017	2	3	tax	tax	NOUN
ihlr-2017	2	4	-	-	PUNCT
ihlr-2017	2	5	exemption	exemption	NOUN
ihlr-2017	2	6	and	and	CCONJ
ihlr-2017	2	7	the	the	DET
ihlr-2017	2	8	community	community	NOUN
ihlr-2017	2	9	benefit	benefit	NOUN
ihlr-2017	2	10	standard	standard	NOUN
ihlr-2017	2	11	:	:	PUNCT
ihlr-2017	2	12	considerations	consideration	NOUN
ihlr-2017	2	13	for	for	ADP
ihlr-2017	2	14	future	future	ADJ
ihlr-2017	2	15	policymaking	policymake	VERB
ihlr-2017	2	16	bobby	bobby	PROPN
ihlr-2017	2	17	a.	a.	PROPN
ihlr-2017	2	18	courtney	courtney	PROPN
ihlr-2017	2	19	*	*	PROPN
ihlr-2017	2	20	i.	i.	PROPN
ihlr-2017	2	21	introduction	introduction	NOUN
ihlr-2017	2	22	...............................................................................	...............................................................................	PUNCT
ihlr-2017	3	1	366	366	NUM
ihlr-2017	3	2	a.	a.	NOUN
ihlr-2017	3	3	the	the	DET
ihlr-2017	3	4	issue	issue	NOUN
ihlr-2017	3	5	..................................................................................	..................................................................................	PUNCT
ihlr-2017	3	6	366	366	NUM
ihlr-2017	3	7	b.	b.	NOUN
ihlr-2017	3	8	roadmap	roadmap	PROPN
ihlr-2017	3	9	..................................................................................	..................................................................................	PUNCT
ihlr-2017	3	10	367	367	NUM
ihlr-2017	3	11	ii	ii	PROPN
ihlr-2017	3	12	.	.	PUNCT
ihlr-2017	3	13	background	background	PROPN
ihlr-2017	3	14	................................................................................	................................................................................	PUNCT
ihlr-2017	4	1	368	368	NUM
ihlr-2017	4	2	a.	a.	NOUN
ihlr-2017	4	3	evolution	evolution	NOUN
ihlr-2017	4	4	of	of	ADP
ihlr-2017	4	5	the	the	DET
ihlr-2017	4	6	community	community	NOUN
ihlr-2017	4	7	benefit	benefit	NOUN
ihlr-2017	4	8	standard	standard	NOUN
ihlr-2017	4	9	.........................	.........................	PUNCT
ihlr-2017	4	10	368	368	NUM
ihlr-2017	4	11	1	1	NUM
ihlr-2017	4	12	.	.	PUNCT
ihlr-2017	5	1	the	the	DET
ihlr-2017	5	2	early	early	ADJ
ihlr-2017	5	3	years	year	NOUN
ihlr-2017	5	4	.................................................................	.................................................................	PUNCT
ihlr-2017	5	5	368	368	NUM
ihlr-2017	5	6	2	2	NUM
ihlr-2017	5	7	.	.	PUNCT
ihlr-2017	6	1	the	the	DET
ihlr-2017	6	2	later	later	ADJ
ihlr-2017	6	3	years	year	NOUN
ihlr-2017	6	4	.................................................................	.................................................................	PUNCT
ihlr-2017	6	5	369	369	NUM
ihlr-2017	6	6	b.	b.	PROPN
ihlr-2017	6	7	modern	modern	ADJ
ihlr-2017	6	8	reaction	reaction	NOUN
ihlr-2017	6	9	to	to	ADP
ihlr-2017	6	10	the	the	DET
ihlr-2017	6	11	community	community	NOUN
ihlr-2017	6	12	benefit	benefit	NOUN
ihlr-2017	6	13	standard	standard	NOUN
ihlr-2017	6	14	............	............	PUNCT
ihlr-2017	6	15	371	371	NUM
ihlr-2017	6	16	1	1	NUM
ihlr-2017	6	17	.	.	PUNCT
ihlr-2017	7	1	the	the	DET
ihlr-2017	7	2	states	state	NOUN
ihlr-2017	7	3	weigh	weigh	VERB
ihlr-2017	7	4	in	in	ADP
ihlr-2017	7	5	...........................................................	...........................................................	PUNCT
ihlr-2017	7	6	371	371	NUM
ihlr-2017	7	7	2	2	NUM
ihlr-2017	7	8	.	.	PUNCT
ihlr-2017	8	1	the	the	DET
ihlr-2017	8	2	irs	irs	PROPN
ihlr-2017	8	3	takes	take	VERB
ihlr-2017	8	4	a	a	DET
ihlr-2017	8	5	hard	hard	ADJ
ihlr-2017	8	6	look	look	NOUN
ihlr-2017	8	7	..............................................	..............................................	PUNCT
ihlr-2017	8	8	372	372	NUM
ihlr-2017	8	9	3	3	NUM
ihlr-2017	8	10	.	.	PUNCT
ihlr-2017	9	1	congress	congress	PROPN
ihlr-2017	9	2	takes	take	VERB
ihlr-2017	9	3	aim	aim	NOUN
ihlr-2017	9	4	..........................................................	..........................................................	PUNCT
ihlr-2017	9	5	374	374	NUM
ihlr-2017	9	6	iii	iii	NOUN
ihlr-2017	9	7	.	.	PUNCT
ihlr-2017	10	1	moving	move	VERB
ihlr-2017	10	2	forward	forward	ADV
ihlr-2017	10	3	........................................................................	........................................................................	PUNCT
ihlr-2017	11	1	376	376	NUM
ihlr-2017	11	2	a.	a.	NOUN
ihlr-2017	11	3	why	why	SCONJ
ihlr-2017	11	4	does	do	AUX
ihlr-2017	11	5	the	the	DET
ihlr-2017	11	6	community	community	NOUN
ihlr-2017	11	7	benefit	benefit	NOUN
ihlr-2017	11	8	standard	standard	ADJ
ihlr-2017	11	9	matter	matter	NOUN
ihlr-2017	11	10	?	?	PUNCT
ihlr-2017	12	1	..............	..............	PUNCT
ihlr-2017	13	1	376	376	NUM
ihlr-2017	13	2	b.	b.	NOUN
ihlr-2017	13	3	is	be	AUX
ihlr-2017	13	4	there	there	PRON
ihlr-2017	13	5	really	really	ADV
ihlr-2017	13	6	any	any	DET
ihlr-2017	13	7	difference	difference	NOUN
ihlr-2017	13	8	between	between	ADP
ihlr-2017	13	9	nonprofit	nonprofit	ADJ
ihlr-2017	13	10	and	and	CCONJ
ihlr-2017	13	11	for	for	ADP
ihlr-2017	13	12	-	-	PUNCT
ihlr-2017	13	13	profit	profit	NOUN
ihlr-2017	13	14	hospitals	hospital	NOUN
ihlr-2017	13	15	?	?	PUNCT
ihlr-2017	13	16	...............................................................	...............................................................	PUNCT
ihlr-2017	14	1	377	377	NUM
ihlr-2017	14	2	1	1	X
ihlr-2017	14	3	.	.	PUNCT
ihlr-2017	14	4	financial	financial	ADJ
ihlr-2017	14	5	indicators	indicator	NOUN
ihlr-2017	14	6	..........................................................	..........................................................	PUNCT
ihlr-2017	15	1	377	377	NUM
ihlr-2017	15	2	2	2	NUM
ihlr-2017	15	3	.	.	PUNCT
ihlr-2017	15	4	quality	quality	NOUN
ihlr-2017	15	5	indicators	indicator	NOUN
ihlr-2017	15	6	..............................................................	..............................................................	PUNCT
ihlr-2017	15	7	378	378	NUM
ihlr-2017	15	8	3	3	NUM
ihlr-2017	15	9	.	.	PUNCT
ihlr-2017	16	1	behavioral	behavioral	ADJ
ihlr-2017	16	2	indicators	indicator	NOUN
ihlr-2017	16	3	........................................................	........................................................	PUNCT
ihlr-2017	17	1	378	378	NUM
ihlr-2017	17	2	4	4	NUM
ihlr-2017	17	3	.	.	PUNCT
ihlr-2017	17	4	implications	implication	NOUN
ihlr-2017	17	5	.......................................................................	.......................................................................	PUNCT
ihlr-2017	18	1	379	379	NUM
ihlr-2017	18	2	c.	c.	PROPN
ihlr-2017	18	3	mandatory	mandatory	ADJ
ihlr-2017	18	4	charity	charity	NOUN
ihlr-2017	18	5	care	care	NOUN
ihlr-2017	18	6	percentages	percentage	NOUN
ihlr-2017	18	7	.....................................	.....................................	PUNCT
ihlr-2017	19	1	379	379	NUM
ihlr-2017	19	2	d.	d.	PROPN
ihlr-2017	19	3	medicare	medicare	PROPN
ihlr-2017	19	4	shortfall	shortfall	PROPN
ihlr-2017	19	5	,	,	PUNCT
ihlr-2017	19	6	bad	bad	ADJ
ihlr-2017	19	7	debt	debt	NOUN
ihlr-2017	19	8	,	,	PUNCT
ihlr-2017	19	9	and	and	CCONJ
ihlr-2017	19	10	community	community	NOUN
ihlr-2017	19	11	-	-	PUNCT
ihlr-2017	19	12	building	building	NOUN
ihlr-2017	19	13	activities	activity	NOUN
ihlr-2017	19	14	...................................................................................	...................................................................................	PUNCT
ihlr-2017	19	15	381	381	NUM
ihlr-2017	19	16	1	1	NUM
ihlr-2017	19	17	.	.	PUNCT
ihlr-2017	20	1	the	the	DET
ihlr-2017	20	2	current	current	ADJ
ihlr-2017	20	3	state	state	NOUN
ihlr-2017	20	4	of	of	ADP
ihlr-2017	20	5	affairs	affair	NOUN
ihlr-2017	20	6	..............................................	..............................................	PUNCT
ihlr-2017	20	7	381	381	NUM
ihlr-2017	20	8	2	2	NUM
ihlr-2017	20	9	.	.	PUNCT
ihlr-2017	20	10	bad	bad	ADJ
ihlr-2017	20	11	debt	debt	NOUN
ihlr-2017	20	12	&	&	CCONJ
ihlr-2017	20	13	medicare	medicare	PROPN
ihlr-2017	20	14	shortfall	shortfall	PROPN
ihlr-2017	20	15	........................................	........................................	PUNCT
ihlr-2017	20	16	382	382	NUM
ihlr-2017	20	17	a.	a.	NOUN
ihlr-2017	20	18	bad	bad	ADJ
ihlr-2017	20	19	debt	debt	NOUN
ihlr-2017	20	20	......................................................................	......................................................................	PUNCT
ihlr-2017	20	21	383	383	NUM
ihlr-2017	20	22	(	(	PUNCT
ihlr-2017	20	23	i	i	NOUN
ihlr-2017	20	24	)	)	PUNCT
ihlr-2017	20	25	amount	amount	NOUN
ihlr-2017	20	26	determination	determination	NOUN
ihlr-2017	20	27	.	.	PUNCT
ihlr-2017	21	1	.......................................	.......................................	PUNCT
ihlr-2017	21	2	384	384	NUM
ihlr-2017	21	3	(	(	PUNCT
ihlr-2017	21	4	ii	ii	NOUN
ihlr-2017	21	5	)	)	PUNCT
ihlr-2017	21	6	improved	improve	VERB
ihlr-2017	21	7	processes	process	NOUN
ihlr-2017	21	8	.	.	PUNCT
ihlr-2017	22	1	...........................................	...........................................	PUNCT
ihlr-2017	23	1	385	385	NUM
ihlr-2017	23	2	b.	b.	PROPN
ihlr-2017	23	3	medicare	medicare	PROPN
ihlr-2017	23	4	shortfall	shortfall	PROPN
ihlr-2017	23	5	.	.	PUNCT
ihlr-2017	23	6	......................................................	......................................................	PUNCT
ihlr-2017	24	1	387	387	NUM
ihlr-2017	24	2	3	3	NUM
ihlr-2017	24	3	.	.	PUNCT
ihlr-2017	24	4	community	community	NOUN
ihlr-2017	24	5	-	-	PUNCT
ihlr-2017	24	6	building	building	NOUN
ihlr-2017	24	7	activities	activity	NOUN
ihlr-2017	24	8	..........................................	..........................................	PUNCT
ihlr-2017	24	9	390	390	NUM
ihlr-2017	24	10	iv	iv	NOUN
ihlr-2017	24	11	.	.	PUNCT
ihlr-2017	25	1	maintaining	maintain	VERB
ihlr-2017	25	2	irs	irs	PROPN
ihlr-2017	25	3	control	control	NOUN
ihlr-2017	25	4	.........................................................	.........................................................	PUNCT
ihlr-2017	25	5	392	392	NUM
ihlr-2017	26	1	v.	v.	ADP
ihlr-2017	26	2	conclusion	conclusion	NOUN
ihlr-2017	26	3	..................................................................................	..................................................................................	PUNCT
ihlr-2017	26	4	394	394	NUM
ihlr-2017	26	5	vi	vi	NOUN
ihlr-2017	26	6	.	.	PUNCT
ihlr-2017	26	7	addendum	addendum	PROPN
ihlr-2017	26	8	....................................................................................	....................................................................................	PUNCT
ihlr-2017	27	1	396	396	NUM
ihlr-2017	27	2	*	*	PUNCT
ihlr-2017	27	3	j.d./m.p.h	j.d./m.p.h	PROPN
ihlr-2017	27	4	.	.	PUNCT
ihlr-2017	28	1	candidate	candidate	NOUN
ihlr-2017	28	2	,	,	PUNCT
ihlr-2017	28	3	2012	2012	NUM
ihlr-2017	28	4	,	,	PUNCT
ihlr-2017	28	5	indiana	indiana	PROPN
ihlr-2017	28	6	university	university	PROPN
ihlr-2017	28	7	school	school	NOUN
ihlr-2017	28	8	of	of	ADP
ihlr-2017	28	9	lawindianapolis	lawindianapolis	PROPN
ihlr-2017	28	10	;	;	PUNCT
ihlr-2017	28	11	b.a	b.a	PROPN
ihlr-2017	28	12	.	.	PROPN
ihlr-2017	28	13	,	,	PUNCT
ihlr-2017	28	14	1999	1999	NUM
ihlr-2017	28	15	,	,	PUNCT
ihlr-2017	28	16	university	university	NOUN
ihlr-2017	28	17	of	of	ADP
ihlr-2017	28	18	illinoisurbana	illinoisurbana	PROPN
ihlr-2017	28	19	;	;	PUNCT
ihlr-2017	28	20	m.a	m.a	PROPN
ihlr-2017	28	21	.	.	PROPN
ihlr-2017	28	22	,	,	PUNCT
ihlr-2017	28	23	2001	2001	NUM
ihlr-2017	28	24	,	,	PUNCT
ihlr-2017	28	25	bradley	bradley	PROPN
ihlr-2017	28	26	university	university	PROPN
ihlr-2017	28	27	.	.	PUNCT
ihlr-2017	29	1	this	this	DET
ihlr-2017	29	2	note	note	NOUN
ihlr-2017	29	3	received	receive	VERB
ihlr-2017	29	4	the	the	DET
ihlr-2017	29	5	2010	2010	NUM
ihlr-2017	29	6	,	,	PUNCT
ihlr-2017	29	7	indiana	indiana	PROPN
ihlr-2017	29	8	state	state	PROPN
ihlr-2017	29	9	bar	bar	PROPN
ihlr-2017	29	10	association	association	PROPN
ihlr-2017	29	11	health	health	NOUN
ihlr-2017	29	12	law	law	NOUN
ihlr-2017	29	13	section	section	NOUN
ihlr-2017	29	14	’s	’s	PART
ihlr-2017	29	15	distinguished	distinguished	ADJ
ihlr-2017	29	16	writing	writing	NOUN
ihlr-2017	29	17	award	award	NOUN
ihlr-2017	29	18	.	.	PUNCT
ihlr-2017	30	1	366	366	NUM
ihlr-2017	30	2	indiana	indiana	PROPN
ihlr-2017	30	3	health	health	PROPN
ihlr-2017	30	4	law	law	NOUN
ihlr-2017	30	5	review	review	NOUN
ihlr-2017	30	6	[	[	X
ihlr-2017	30	7	vol	vol	NOUN
ihlr-2017	30	8	.	.	PUNCT
ihlr-2017	30	9	8:2	8:2	NUM
ihlr-2017	30	10	i.	i.	PROPN
ihlr-2017	30	11	introduction	introduction	NOUN
ihlr-2017	30	12	the	the	DET
ihlr-2017	30	13	boston	boston	PROPN
ihlr-2017	30	14	globe	globe	PROPN
ihlr-2017	30	15	recently	recently	ADV
ihlr-2017	30	16	reported	report	VERB
ihlr-2017	30	17	that	that	SCONJ
ihlr-2017	30	18	in	in	ADP
ihlr-2017	30	19	2007	2007	NUM
ihlr-2017	30	20	,	,	PUNCT
ihlr-2017	30	21	ten	ten	NUM
ihlr-2017	30	22	of	of	ADP
ihlr-2017	30	23	massachusetts	massachusetts	PROPN
ihlr-2017	30	24	’	'	PUNCT
ihlr-2017	30	25	leading	lead	VERB
ihlr-2017	30	26	hospital	hospital	NOUN
ihlr-2017	30	27	companies	company	NOUN
ihlr-2017	30	28	received	receive	VERB
ihlr-2017	30	29	approximately	approximately	ADV
ihlr-2017	30	30	$	$	SYM
ihlr-2017	30	31	638	638	NUM
ihlr-2017	30	32	million	million	NUM
ihlr-2017	30	33	in	in	ADP
ihlr-2017	30	34	tax	tax	NOUN
ihlr-2017	30	35	incentives	incentive	NOUN
ihlr-2017	30	36	and	and	CCONJ
ihlr-2017	30	37	state	state	NOUN
ihlr-2017	30	38	borrowing	borrowing	NOUN
ihlr-2017	30	39	discounts	discount	NOUN
ihlr-2017	30	40	,	,	PUNCT
ihlr-2017	30	41	exceeding	exceed	VERB
ihlr-2017	30	42	the	the	DET
ihlr-2017	30	43	value	value	NOUN
ihlr-2017	30	44	of	of	ADP
ihlr-2017	30	45	“	"	PUNCT
ihlr-2017	30	46	community	community	NOUN
ihlr-2017	30	47	benefits	benefit	NOUN
ihlr-2017	30	48	”	"	PUNCT
ihlr-2017	30	49	(	(	PUNCT
ihlr-2017	30	50	i.e.	i.e.	X
ihlr-2017	30	51	,	,	PUNCT
ihlr-2017	30	52	indigent	indigent	ADJ
ihlr-2017	30	53	care	care	NOUN
ihlr-2017	30	54	and	and	CCONJ
ihlr-2017	30	55	other	other	ADJ
ihlr-2017	30	56	charity	charity	NOUN
ihlr-2017	30	57	work	work	NOUN
ihlr-2017	30	58	)	)	PUNCT
ihlr-2017	30	59	they	they	PRON
ihlr-2017	30	60	provided	provide	VERB
ihlr-2017	30	61	by	by	ADP
ihlr-2017	30	62	more	more	ADJ
ihlr-2017	30	63	than	than	ADP
ihlr-2017	30	64	$	$	SYM
ihlr-2017	30	65	264	264	NUM
ihlr-2017	30	66	million	million	NUM
ihlr-2017	30	67	that	that	DET
ihlr-2017	30	68	same	same	ADJ
ihlr-2017	30	69	year.1	year.1	NOUN
ihlr-2017	30	70	without	without	ADP
ihlr-2017	30	71	further	further	ADJ
ihlr-2017	30	72	analysis	analysis	NOUN
ihlr-2017	30	73	,	,	PUNCT
ihlr-2017	30	74	this	this	DET
ihlr-2017	30	75	discrepancy	discrepancy	NOUN
ihlr-2017	30	76	appears	appear	VERB
ihlr-2017	30	77	at	at	ADP
ihlr-2017	30	78	odds	odd	NOUN
ihlr-2017	30	79	with	with	ADP
ihlr-2017	30	80	a	a	DET
ihlr-2017	30	81	general	general	ADJ
ihlr-2017	30	82	principle	principle	NOUN
ihlr-2017	30	83	of	of	ADP
ihlr-2017	30	84	nonprofit	nonprofit	ADJ
ihlr-2017	30	85	taxexemption	taxexemption	NOUN
ihlr-2017	30	86	;	;	PUNCT
ihlr-2017	30	87	specifically	specifically	ADV
ihlr-2017	30	88	,	,	PUNCT
ihlr-2017	30	89	that	that	SCONJ
ihlr-2017	30	90	“	"	PUNCT
ihlr-2017	30	91	the	the	DET
ihlr-2017	30	92	government	government	NOUN
ihlr-2017	30	93	’s	’s	PART
ihlr-2017	30	94	loss	loss	NOUN
ihlr-2017	30	95	of	of	ADP
ihlr-2017	30	96	tax	tax	NOUN
ihlr-2017	30	97	revenues	revenue	NOUN
ihlr-2017	30	98	is	be	AUX
ihlr-2017	30	99	offset	offset	VERB
ihlr-2017	30	100	by	by	ADP
ihlr-2017	30	101	its	its	PRON
ihlr-2017	30	102	relief	relief	NOUN
ihlr-2017	30	103	from	from	ADP
ihlr-2017	30	104	financial	financial	ADJ
ihlr-2017	30	105	burdens	burden	NOUN
ihlr-2017	30	106	that	that	SCONJ
ihlr-2017	30	107	it	it	PRON
ihlr-2017	30	108	would	would	AUX
ihlr-2017	30	109	otherwise	otherwise	ADV
ihlr-2017	30	110	have	have	VERB
ihlr-2017	30	111	to	to	PART
ihlr-2017	30	112	meet	meet	VERB
ihlr-2017	30	113	with	with	ADP
ihlr-2017	30	114	appropriations	appropriation	NOUN
ihlr-2017	30	115	from	from	ADP
ihlr-2017	30	116	public	public	ADJ
ihlr-2017	30	117	funds	fund	NOUN
ihlr-2017	30	118	,	,	PUNCT
ihlr-2017	30	119	and	and	CCONJ
ihlr-2017	30	120	by	by	ADP
ihlr-2017	30	121	the	the	DET
ihlr-2017	30	122	benefits	benefit	NOUN
ihlr-2017	30	123	resulting	result	VERB
ihlr-2017	30	124	from	from	ADP
ihlr-2017	30	125	the	the	DET
ihlr-2017	30	126	promotion	promotion	NOUN
ihlr-2017	30	127	of	of	ADP
ihlr-2017	30	128	general	general	ADJ
ihlr-2017	30	129	welfare	welfare	NOUN
ihlr-2017	30	130	.	.	PUNCT
ihlr-2017	30	131	”2	”2	PUNCT
ihlr-2017	31	1	however	however	ADV
ihlr-2017	31	2	,	,	PUNCT
ihlr-2017	31	3	during	during	ADP
ihlr-2017	31	4	this	this	DET
ihlr-2017	31	5	same	same	ADJ
ihlr-2017	31	6	year	year	NOUN
ihlr-2017	31	7	the	the	DET
ihlr-2017	31	8	largest	large	ADJ
ihlr-2017	31	9	of	of	ADP
ihlr-2017	31	10	these	these	DET
ihlr-2017	31	11	companies	company	NOUN
ihlr-2017	31	12	provided	provide	VERB
ihlr-2017	31	13	care	care	NOUN
ihlr-2017	31	14	to	to	ADP
ihlr-2017	31	15	medicare	medicare	VERB
ihlr-2017	31	16	patients	patient	NOUN
ihlr-2017	31	17	at	at	ADP
ihlr-2017	31	18	a	a	DET
ihlr-2017	31	19	loss	loss	NOUN
ihlr-2017	31	20	of	of	ADP
ihlr-2017	31	21	approximately	approximately	ADV
ihlr-2017	31	22	$	$	SYM
ihlr-2017	31	23	400	400	NUM
ihlr-2017	31	24	million	million	NUM
ihlr-2017	31	25	,	,	PUNCT
ihlr-2017	31	26	care	care	VERB
ihlr-2017	31	27	to	to	ADP
ihlr-2017	31	28	medicaid	medicaid	PROPN
ihlr-2017	31	29	patients	patient	NOUN
ihlr-2017	31	30	at	at	ADP
ihlr-2017	31	31	a	a	DET
ihlr-2017	31	32	loss	loss	NOUN
ihlr-2017	31	33	of	of	ADP
ihlr-2017	31	34	nearly	nearly	ADV
ihlr-2017	31	35	$	$	SYM
ihlr-2017	31	36	145	145	NUM
ihlr-2017	31	37	million	million	NUM
ihlr-2017	31	38	,	,	PUNCT
ihlr-2017	31	39	and	and	CCONJ
ihlr-2017	31	40	care	care	VERB
ihlr-2017	31	41	to	to	ADP
ihlr-2017	31	42	self	self	NOUN
ihlr-2017	31	43	-	-	PUNCT
ihlr-2017	31	44	pay	pay	NOUN
ihlr-2017	31	45	patients	patient	NOUN
ihlr-2017	31	46	at	at	ADP
ihlr-2017	31	47	a	a	DET
ihlr-2017	31	48	loss	loss	NOUN
ihlr-2017	31	49	of	of	ADP
ihlr-2017	31	50	over	over	ADP
ihlr-2017	31	51	$	$	SYM
ihlr-2017	31	52	40	40	NUM
ihlr-2017	31	53	million.3	million.3	NOUN
ihlr-2017	31	54	additionally	additionally	ADV
ihlr-2017	31	55	,	,	PUNCT
ihlr-2017	31	56	the	the	DET
ihlr-2017	31	57	company	company	NOUN
ihlr-2017	31	58	continues	continue	VERB
ihlr-2017	31	59	to	to	PART
ihlr-2017	31	60	invest	invest	VERB
ihlr-2017	31	61	significant	significant	ADJ
ihlr-2017	31	62	resources	resource	NOUN
ihlr-2017	31	63	in	in	ADP
ihlr-2017	31	64	community	community	NOUN
ihlr-2017	31	65	-	-	PUNCT
ihlr-2017	31	66	based	base	VERB
ihlr-2017	31	67	partnerships	partnership	NOUN
ihlr-2017	31	68	aimed	aim	VERB
ihlr-2017	31	69	at	at	ADP
ihlr-2017	31	70	addressing	address	VERB
ihlr-2017	31	71	health	health	NOUN
ihlr-2017	31	72	disparities	disparity	NOUN
ihlr-2017	31	73	;	;	PUNCT
ihlr-2017	31	74	programs	program	NOUN
ihlr-2017	31	75	that	that	PRON
ihlr-2017	31	76	improve	improve	VERB
ihlr-2017	31	77	the	the	DET
ihlr-2017	31	78	health	health	NOUN
ihlr-2017	31	79	of	of	ADP
ihlr-2017	31	80	women	woman	NOUN
ihlr-2017	31	81	through	through	ADP
ihlr-2017	31	82	emergency	emergency	NOUN
ihlr-2017	31	83	shelter	shelter	NOUN
ihlr-2017	31	84	,	,	PUNCT
ihlr-2017	31	85	social	social	ADJ
ihlr-2017	31	86	support	support	NOUN
ihlr-2017	31	87	,	,	PUNCT
ihlr-2017	31	88	and	and	CCONJ
ihlr-2017	31	89	educational	educational	ADJ
ihlr-2017	31	90	opportunities	opportunity	NOUN
ihlr-2017	31	91	;	;	PUNCT
ihlr-2017	31	92	community	community	NOUN
ihlr-2017	31	93	workforce	workforce	NOUN
ihlr-2017	31	94	development	development	NOUN
ihlr-2017	31	95	programs	program	NOUN
ihlr-2017	31	96	;	;	PUNCT
ihlr-2017	31	97	and	and	CCONJ
ihlr-2017	31	98	services	service	NOUN
ihlr-2017	31	99	for	for	ADP
ihlr-2017	31	100	homeless	homeless	ADJ
ihlr-2017	31	101	adults	adult	NOUN
ihlr-2017	31	102	and	and	CCONJ
ihlr-2017	31	103	veterans.4	veterans.4	PROPN
ihlr-2017	31	104	should	should	AUX
ihlr-2017	31	105	these	these	DET
ihlr-2017	31	106	unreimbursed	unreimburse	VERB
ihlr-2017	31	107	costs	cost	NOUN
ihlr-2017	31	108	and	and	CCONJ
ihlr-2017	31	109	other	other	ADJ
ihlr-2017	31	110	community	community	NOUN
ihlr-2017	31	111	services	service	NOUN
ihlr-2017	31	112	be	be	AUX
ihlr-2017	31	113	considered	consider	VERB
ihlr-2017	31	114	as	as	ADP
ihlr-2017	31	115	part	part	NOUN
ihlr-2017	31	116	of	of	ADP
ihlr-2017	31	117	the	the	DET
ihlr-2017	31	118	tax	tax	NOUN
ihlr-2017	31	119	-	-	PUNCT
ihlr-2017	31	120	exemption	exemption	NOUN
ihlr-2017	31	121	calculus	calculus	NOUN
ihlr-2017	31	122	?	?	PUNCT
ihlr-2017	32	1	if	if	SCONJ
ihlr-2017	32	2	so	so	ADV
ihlr-2017	32	3	,	,	PUNCT
ihlr-2017	32	4	to	to	ADP
ihlr-2017	32	5	what	what	DET
ihlr-2017	32	6	extent	extent	NOUN
ihlr-2017	32	7	?	?	PUNCT
ihlr-2017	33	1	certainly	certainly	ADV
ihlr-2017	33	2	not	not	PART
ihlr-2017	33	3	limited	limit	VERB
ihlr-2017	33	4	to	to	ADP
ihlr-2017	33	5	massachusetts	massachusetts	PROPN
ihlr-2017	33	6	,	,	PUNCT
ihlr-2017	33	7	this	this	DET
ihlr-2017	33	8	question	question	NOUN
ihlr-2017	33	9	continues	continue	VERB
ihlr-2017	33	10	to	to	PART
ihlr-2017	33	11	spur	spur	VERB
ihlr-2017	33	12	significant	significant	ADJ
ihlr-2017	33	13	debate	debate	NOUN
ihlr-2017	33	14	over	over	ADP
ihlr-2017	33	15	the	the	DET
ihlr-2017	33	16	extent	extent	NOUN
ihlr-2017	33	17	to	to	PART
ihlr-2017	33	18	which	which	PRON
ihlr-2017	33	19	nonprofit	nonprofit	ADJ
ihlr-2017	33	20	hospitals	hospital	NOUN
ihlr-2017	33	21	“	"	PUNCT
ihlr-2017	33	22	deserve	deserve	VERB
ihlr-2017	33	23	”	"	PUNCT
ihlr-2017	33	24	their	their	PRON
ihlr-2017	33	25	tax	tax	NOUN
ihlr-2017	33	26	-	-	PUNCT
ihlr-2017	33	27	exempt	exempt	ADJ
ihlr-2017	33	28	status	status	NOUN
ihlr-2017	33	29	.	.	PUNCT
ihlr-2017	34	1	a.	a.	NOUN
ihlr-2017	35	1	the	the	DET
ihlr-2017	35	2	issue	issue	NOUN
ihlr-2017	35	3	the	the	DET
ihlr-2017	35	4	issue	issue	NOUN
ihlr-2017	35	5	of	of	ADP
ihlr-2017	35	6	hospital	hospital	NOUN
ihlr-2017	35	7	tax	tax	NOUN
ihlr-2017	35	8	-	-	PUNCT
ihlr-2017	35	9	exemption	exemption	NOUN
ihlr-2017	35	10	is	be	AUX
ihlr-2017	35	11	particularly	particularly	ADV
ihlr-2017	35	12	important	important	ADJ
ihlr-2017	35	13	given	give	VERB
ihlr-2017	35	14	the	the	DET
ihlr-2017	35	15	over	over	ADP
ihlr-2017	35	16	50	50	NUM
ihlr-2017	35	17	million	million	NUM
ihlr-2017	35	18	citizens	citizen	NOUN
ihlr-2017	35	19	without	without	ADP
ihlr-2017	35	20	health	health	NOUN
ihlr-2017	35	21	insurance	insurance	NOUN
ihlr-2017	35	22	in	in	ADP
ihlr-2017	35	23	the	the	DET
ihlr-2017	35	24	united	united	PROPN
ihlr-2017	35	25	states.5	states.5	PROPN
ihlr-2017	35	26	historically	historically	ADV
ihlr-2017	35	27	,	,	PUNCT
ihlr-2017	35	28	the	the	DET
ihlr-2017	35	29	uninsured	uninsured	NOUN
ihlr-2017	35	30	have	have	AUX
ihlr-2017	35	31	relied	rely	VERB
ihlr-2017	35	32	on	on	ADP
ihlr-2017	35	33	the	the	DET
ihlr-2017	35	34	charity	charity	NOUN
ihlr-2017	35	35	of	of	ADP
ihlr-2017	35	36	private	private	ADJ
ihlr-2017	35	37	hospitals	hospital	NOUN
ihlr-2017	35	38	(	(	PUNCT
ihlr-2017	35	39	i.e.	i.e.	X
ihlr-2017	35	40	,	,	PUNCT
ihlr-2017	35	41	not	not	PART
ihlr-2017	35	42	government	government	NOUN
ihlr-2017	35	43	owned	own	VERB
ihlr-2017	35	44	)	)	PUNCT
ihlr-2017	35	45	for	for	ADP
ihlr-2017	35	46	care.6	care.6	NOUN
ihlr-2017	35	47	these	these	DET
ihlr-2017	35	48	private	private	ADJ
ihlr-2017	35	49	hospitals	hospital	NOUN
ihlr-2017	35	50	are	be	AUX
ihlr-2017	35	51	largely	largely	ADV
ihlr-2017	35	52	non	non	ADJ
ihlr-2017	35	53	1	1	NUM
ihlr-2017	35	54	.	.	PUNCT
ihlr-2017	35	55	scott	scott	PROPN
ihlr-2017	35	56	allen	allen	PROPN
ihlr-2017	35	57	&	&	CCONJ
ihlr-2017	35	58	marcella	marcella	PROPN
ihlr-2017	35	59	bombardieri	bombardieri	PROPN
ihlr-2017	35	60	,	,	PUNCT
ihlr-2017	35	61	much	much	ADV
ihlr-2017	35	62	is	be	AUX
ihlr-2017	35	63	given	give	VERB
ihlr-2017	35	64	by	by	ADP
ihlr-2017	35	65	hospitals	hospital	NOUN
ihlr-2017	35	66	,	,	PUNCT
ihlr-2017	35	67	more	more	ADJ
ihlr-2017	35	68	is	be	AUX
ihlr-2017	35	69	asked	ask	VERB
ihlr-2017	35	70	,	,	PUNCT
ihlr-2017	35	71	the	the	DET
ihlr-2017	35	72	bos	bo	NOUN
ihlr-2017	35	73	.	.	PUNCT
ihlr-2017	36	1	globe	globe	PROPN
ihlr-2017	36	2	,	,	PUNCT
ihlr-2017	36	3	may	may	AUX
ihlr-2017	36	4	31	31	NUM
ihlr-2017	36	5	,	,	PUNCT
ihlr-2017	36	6	2009	2009	NUM
ihlr-2017	36	7	,	,	PUNCT
ihlr-2017	36	8	at	at	ADP
ihlr-2017	36	9	a1	a1	NOUN
ihlr-2017	36	10	.	.	PROPN
ihlr-2017	37	1	2	2	X
ihlr-2017	37	2	.	.	X
ihlr-2017	37	3	u.s	u.s	PROPN
ihlr-2017	37	4	.	.	PROPN
ihlr-2017	37	5	gov’t	gov’t	PROPN
ihlr-2017	37	6	accountability	accountability	NOUN
ihlr-2017	37	7	office	office	NOUN
ihlr-2017	37	8	,	,	PUNCT
ihlr-2017	37	9	gao-08	gao-08	NOUN
ihlr-2017	37	10	-	-	PUNCT
ihlr-2017	37	11	880	880	NUM
ihlr-2017	37	12	,	,	PUNCT
ihlr-2017	37	13	nonprofit	nonprofit	ADJ
ihlr-2017	37	14	hospitals	hospital	NOUN
ihlr-2017	37	15	:	:	PUNCT
ihlr-2017	37	16	variation	variation	NOUN
ihlr-2017	37	17	in	in	ADP
ihlr-2017	37	18	standards	standard	NOUN
ihlr-2017	37	19	and	and	CCONJ
ihlr-2017	37	20	guidance	guidance	NOUN
ihlr-2017	37	21	limits	limit	VERB
ihlr-2017	37	22	comparison	comparison	NOUN
ihlr-2017	37	23	of	of	ADP
ihlr-2017	37	24	how	how	SCONJ
ihlr-2017	37	25	hospitals	hospital	NOUN
ihlr-2017	37	26	meet	meet	VERB
ihlr-2017	37	27	community	community	NOUN
ihlr-2017	37	28	benefit	benefit	NOUN
ihlr-2017	37	29	requirements	requirement	NOUN
ihlr-2017	37	30	10	10	NUM
ihlr-2017	37	31	(	(	PUNCT
ihlr-2017	37	32	2008	2008	NUM
ihlr-2017	37	33	)	)	PUNCT
ihlr-2017	37	34	,	,	PUNCT
ihlr-2017	37	35	available	available	ADJ
ihlr-2017	37	36	at	at	ADP
ihlr-2017	37	37	http://www.gao.gov/new.items/	http://www.gao.gov/new.items/	PROPN
ihlr-2017	37	38	d08880.pdf	d08880.pdf	PROPN
ihlr-2017	37	39	.	.	PUNCT
ihlr-2017	38	1	see	see	VERB
ihlr-2017	38	2	generally	generally	ADV
ihlr-2017	38	3	26	26	NUM
ihlr-2017	38	4	c.f.r	c.f.r	NOUN
ihlr-2017	38	5	.	.	PUNCT
ihlr-2017	39	1	§	§	PROPN
ihlr-2017	39	2	1.501(c)(3)-1	1.501(c)(3)-1	PROPN
ihlr-2017	39	3	(	(	PUNCT
ihlr-2017	39	4	2009	2009	NUM
ihlr-2017	39	5	)	)	PUNCT
ihlr-2017	39	6	.	.	PUNCT
ihlr-2017	40	1	3	3	X
ihlr-2017	40	2	.	.	X
ihlr-2017	40	3	partners	partner	NOUN
ihlr-2017	40	4	healthcare	healthcare	PROPN
ihlr-2017	40	5	,	,	PUNCT
ihlr-2017	40	6	partners	partner	NOUN
ihlr-2017	40	7	healthcare	healthcare	PROPN
ihlr-2017	40	8	community	community	NOUN
ihlr-2017	40	9	benefits	benefit	NOUN
ihlr-2017	40	10	overview	overview	VERB
ihlr-2017	40	11	15	15	NUM
ihlr-2017	40	12	(	(	PUNCT
ihlr-2017	40	13	2007	2007	NUM
ihlr-2017	40	14	)	)	PUNCT
ihlr-2017	40	15	,	,	PUNCT
ihlr-2017	40	16	available	available	ADJ
ihlr-2017	40	17	at	at	ADP
ihlr-2017	40	18	http://www.cbsys.ago.state.ma.us/healthcare/hccbar.asp	http://www.cbsys.ago.state.ma.us/healthcare/hccbar.asp	NOUN
ihlr-2017	40	19	?	?	PUNCT
ihlr-2017	40	20	section=15&head2	section=15&head2	ADJ
ihlr-2017	40	21	=	=	NOUN
ihlr-2017	40	22	community+benefits&head3	community+benefits&head3	NOUN
ihlr-2017	40	23	=	=	SYM
ihlr-2017	40	24	hospital+and+hmo+reports	hospital+and+hmo+reports	PROPN
ihlr-2017	40	25	&	&	CCONJ
ihlr-2017	40	26	cbsysappctx	cbsysappctx	NOUN
ihlr-2017	40	27	=	=	PROPN
ihlr-2017	40	28	reportfulltext&cbsyssubctx	reportfulltext&cbsyssubctx	NOUN
ihlr-2017	40	29	=	=	NOUN
ihlr-2017	40	30	download&filetype	download&filetype	NOUN
ihlr-2017	40	31	=	=	NOUN
ihlr-2017	40	32	pdf&reportid=65%2d2008	pdf&reportid=65%2d2008	NOUN
ihlr-2017	40	33	.	.	PUNCT
ihlr-2017	41	1	4	4	X
ihlr-2017	41	2	.	.	X
ihlr-2017	42	1	i	i	PRON
ihlr-2017	42	2	d.	d.	PROPN
ihlr-2017	42	3	at	at	ADP
ihlr-2017	42	4	5	5	NUM
ihlr-2017	42	5	-	-	SYM
ihlr-2017	42	6	11	11	NUM
ihlr-2017	42	7	.	.	PUNCT
ihlr-2017	43	1	5	5	NUM
ihlr-2017	43	2	.	.	X
ihlr-2017	43	3	carmen	carmen	PROPN
ihlr-2017	43	4	denavas	denavas	PROPN
ihlr-2017	43	5	-	-	PUNCT
ihlr-2017	43	6	walt	walt	PROPN
ihlr-2017	43	7	et	et	PROPN
ihlr-2017	43	8	al	al	PROPN
ihlr-2017	43	9	.	.	PROPN
ihlr-2017	43	10	,	,	PUNCT
ihlr-2017	43	11	u.s	u.s	PROPN
ihlr-2017	43	12	.	.	PROPN
ihlr-2017	43	13	census	census	PROPN
ihlr-2017	43	14	bureau	bureau	PROPN
ihlr-2017	43	15	,	,	PUNCT
ihlr-2017	43	16	p60	p60	NOUN
ihlr-2017	43	17	-	-	PUNCT
ihlr-2017	43	18	238	238	NUM
ihlr-2017	43	19	,	,	PUNCT
ihlr-2017	43	20	income	income	NOUN
ihlr-2017	43	21	,	,	PUNCT
ihlr-2017	43	22	poverty	poverty	NOUN
ihlr-2017	43	23	,	,	PUNCT
ihlr-2017	43	24	and	and	CCONJ
ihlr-2017	43	25	health	health	NOUN
ihlr-2017	43	26	insurance	insurance	NOUN
ihlr-2017	43	27	coverage	coverage	NOUN
ihlr-2017	43	28	in	in	ADP
ihlr-2017	43	29	the	the	DET
ihlr-2017	43	30	united	united	PROPN
ihlr-2017	43	31	states	states	PROPN
ihlr-2017	43	32	:	:	PUNCT
ihlr-2017	43	33	2009	2009	NUM
ihlr-2017	43	34	,	,	PUNCT
ihlr-2017	43	35	at	at	ADP
ihlr-2017	43	36	24	24	NUM
ihlr-2017	43	37	(	(	PUNCT
ihlr-2017	43	38	2010	2010	NUM
ihlr-2017	43	39	)	)	PUNCT
ihlr-2017	43	40	,	,	PUNCT
ihlr-2017	43	41	available	available	ADJ
ihlr-2017	43	42	at	at	ADP
ihlr-2017	43	43	http://www.census.gov/prod/2010pubs/p60-238.pdf	http://www.census.gov/prod/2010pubs/p60-238.pdf	PROPN
ihlr-2017	43	44	.	.	PROPN
ihlr-2017	44	1	6	6	NUM
ihlr-2017	44	2	.	.	X
ihlr-2017	44	3	mark	mark	PROPN
ihlr-2017	44	4	a.	a.	PROPN
ihlr-2017	44	5	hall	hall	PROPN
ihlr-2017	44	6	&	&	CCONJ
ihlr-2017	44	7	john	john	PROPN
ihlr-2017	44	8	d.	d.	PROPN
ihlr-2017	44	9	colombo	colombo	PROPN
ihlr-2017	44	10	,	,	PUNCT
ihlr-2017	44	11	the	the	DET
ihlr-2017	44	12	charitable	charitable	ADJ
ihlr-2017	44	13	status	status	NOUN
ihlr-2017	44	14	of	of	ADP
ihlr-2017	44	15	nonprofit	nonprofit	ADJ
ihlr-2017	44	16	hospitals	hospital	NOUN
ihlr-2017	44	17	:	:	PUNCT
ihlr-2017	44	18	2011	2011	NUM
ihlr-2017	44	19	]	]	PUNCT
ihlr-2017	44	20	hospital	hospital	NOUN
ihlr-2017	44	21	tax	tax	NOUN
ihlr-2017	44	22	-	-	PUNCT
ihlr-2017	44	23	exemption	exemption	NOUN
ihlr-2017	44	24	and	and	CCONJ
ihlr-2017	44	25	the	the	DET
ihlr-2017	44	26	community	community	NOUN
ihlr-2017	44	27	benefit	benefit	NOUN
ihlr-2017	44	28	standard	standard	NOUN
ihlr-2017	44	29	367	367	NUM
ihlr-2017	44	30	profit	profit	NOUN
ihlr-2017	44	31	;	;	PUNCT
ihlr-2017	44	32	in	in	ADP
ihlr-2017	44	33	fact	fact	NOUN
ihlr-2017	44	34	,	,	PUNCT
ihlr-2017	44	35	“	"	PUNCT
ihlr-2017	44	36	[	[	X
ihlr-2017	44	37	o]f	o]f	NOUN
ihlr-2017	44	38	the	the	DET
ihlr-2017	44	39	630,000	630,000	NUM
ihlr-2017	44	40	beds	bed	NOUN
ihlr-2017	44	41	in	in	ADP
ihlr-2017	44	42	medicare	medicare	PROPN
ihlr-2017	44	43	-	-	PUNCT
ihlr-2017	44	44	certified	certify	VERB
ihlr-2017	44	45	community	community	NOUN
ihlr-2017	44	46	hospitals	hospital	NOUN
ihlr-2017	44	47	in	in	ADP
ihlr-2017	44	48	the	the	DET
ihlr-2017	44	49	united	united	PROPN
ihlr-2017	44	50	states	states	PROPN
ihlr-2017	44	51	in	in	ADP
ihlr-2017	44	52	2003	2003	NUM
ihlr-2017	44	53	,	,	PUNCT
ihlr-2017	44	54	68	68	NUM
ihlr-2017	44	55	percent	percent	NOUN
ihlr-2017	44	56	were	be	AUX
ihlr-2017	44	57	located	locate	VERB
ihlr-2017	44	58	in	in	ADP
ihlr-2017	44	59	nonprofit	nonprofit	ADJ
ihlr-2017	44	60	hospitals	hospital	NOUN
ihlr-2017	44	61	,	,	PUNCT
ihlr-2017	44	62	16	16	NUM
ihlr-2017	44	63	percent	percent	NOUN
ihlr-2017	44	64	were	be	AUX
ihlr-2017	44	65	located	locate	VERB
ihlr-2017	44	66	in	in	ADP
ihlr-2017	44	67	for	for	ADP
ihlr-2017	44	68	-	-	PUNCT
ihlr-2017	44	69	profit	profit	NOUN
ihlr-2017	44	70	hospitals	hospital	NOUN
ihlr-2017	44	71	,	,	PUNCT
ihlr-2017	44	72	and	and	CCONJ
ihlr-2017	44	73	15	15	NUM
ihlr-2017	44	74	percent	percent	NOUN
ihlr-2017	44	75	were	be	AUX
ihlr-2017	44	76	located	locate	VERB
ihlr-2017	44	77	in	in	ADP
ihlr-2017	44	78	government	government	NOUN
ihlr-2017	44	79	(	(	PUNCT
ihlr-2017	44	80	nonfederal	nonfederal	ADJ
ihlr-2017	44	81	)	)	PUNCT
ihlr-2017	44	82	facilities	facility	NOUN
ihlr-2017	44	83	.	.	PUNCT
ihlr-2017	44	84	”7	”7	X
ihlr-2017	45	1	moreover	moreover	ADV
ihlr-2017	45	2	,	,	PUNCT
ihlr-2017	45	3	the	the	DET
ihlr-2017	45	4	american	american	PROPN
ihlr-2017	45	5	hospital	hospital	PROPN
ihlr-2017	45	6	association	association	PROPN
ihlr-2017	45	7	notes	note	VERB
ihlr-2017	45	8	that	that	SCONJ
ihlr-2017	45	9	there	there	PRON
ihlr-2017	45	10	are	be	VERB
ihlr-2017	45	11	over	over	ADP
ihlr-2017	45	12	5,700	5,700	NUM
ihlr-2017	45	13	hospitals	hospital	NOUN
ihlr-2017	45	14	in	in	ADP
ihlr-2017	45	15	the	the	DET
ihlr-2017	45	16	united	united	PROPN
ihlr-2017	45	17	states	states	PROPN
ihlr-2017	45	18	,	,	PUNCT
ihlr-2017	45	19	more	more	ADJ
ihlr-2017	45	20	than	than	ADP
ihlr-2017	45	21	2,900	2,900	NUM
ihlr-2017	45	22	of	of	ADP
ihlr-2017	45	23	which	which	PRON
ihlr-2017	45	24	are	be	AUX
ihlr-2017	45	25	nonprofit	nonprofit	ADJ
ihlr-2017	45	26	,	,	PUNCT
ihlr-2017	45	27	non	non	ADJ
ihlr-2017	45	28	-	-	ADJ
ihlr-2017	45	29	governmental	governmental	ADJ
ihlr-2017	45	30	facilities.8	facilities.8	PROPN
ihlr-2017	45	31	given	give	VERB
ihlr-2017	45	32	both	both	DET
ihlr-2017	45	33	shrinking	shrink	VERB
ihlr-2017	45	34	reimbursement	reimbursement	NOUN
ihlr-2017	45	35	by	by	ADP
ihlr-2017	45	36	government	government	NOUN
ihlr-2017	45	37	and	and	CCONJ
ihlr-2017	45	38	private	private	ADJ
ihlr-2017	45	39	payers	payer	NOUN
ihlr-2017	45	40	,	,	PUNCT
ihlr-2017	45	41	and	and	CCONJ
ihlr-2017	45	42	increasingly	increasingly	ADV
ihlr-2017	45	43	competitive	competitive	ADJ
ihlr-2017	45	44	markets	market	NOUN
ihlr-2017	45	45	,	,	PUNCT
ihlr-2017	45	46	the	the	DET
ihlr-2017	45	47	cost	cost	NOUN
ihlr-2017	45	48	of	of	ADP
ihlr-2017	45	49	unreimbursed	unreimbursed	ADJ
ihlr-2017	45	50	care	care	NOUN
ihlr-2017	45	51	continues	continue	VERB
ihlr-2017	45	52	to	to	PART
ihlr-2017	45	53	mount	mount	VERB
ihlr-2017	45	54	and	and	CCONJ
ihlr-2017	45	55	nonprofit	nonprofit	ADJ
ihlr-2017	45	56	hospitals	hospital	NOUN
ihlr-2017	45	57	are	be	AUX
ihlr-2017	45	58	finding	find	VERB
ihlr-2017	45	59	it	it	PRON
ihlr-2017	45	60	more	more	ADV
ihlr-2017	45	61	difficult	difficult	ADJ
ihlr-2017	45	62	to	to	PART
ihlr-2017	45	63	cross	cross	VERB
ihlr-2017	45	64	-	-	ADJ
ihlr-2017	45	65	subsidize	subsidize	ADJ
ihlr-2017	45	66	indigent	indigent	ADJ
ihlr-2017	45	67	care	care	PROPN
ihlr-2017	45	68	(	(	PUNCT
ihlr-2017	45	69	i.e.	i.e.	X
ihlr-2017	45	70	,	,	PUNCT
ihlr-2017	45	71	charity	charity	NOUN
ihlr-2017	45	72	care	care	NOUN
ihlr-2017	45	73	)	)	PUNCT
ihlr-2017	45	74	using	use	VERB
ihlr-2017	45	75	revenues	revenue	NOUN
ihlr-2017	45	76	garnered	garner	VERB
ihlr-2017	45	77	from	from	ADP
ihlr-2017	45	78	paying	pay	VERB
ihlr-2017	45	79	patients.9	patients.9	NOUN
ihlr-2017	45	80	as	as	ADP
ihlr-2017	45	81	such	such	ADJ
ihlr-2017	45	82	,	,	PUNCT
ihlr-2017	45	83	a	a	DET
ihlr-2017	45	84	perception	perception	NOUN
ihlr-2017	45	85	exists	exist	VERB
ihlr-2017	45	86	that	that	SCONJ
ihlr-2017	45	87	many	many	ADJ
ihlr-2017	45	88	nonprofit	nonprofit	ADJ
ihlr-2017	45	89	hospitals	hospital	NOUN
ihlr-2017	45	90	do	do	AUX
ihlr-2017	45	91	not	not	PART
ihlr-2017	45	92	warrant	warrant	VERB
ihlr-2017	45	93	their	their	PRON
ihlr-2017	45	94	tax	tax	NOUN
ihlr-2017	45	95	-	-	PUNCT
ihlr-2017	45	96	exempt	exempt	ADJ
ihlr-2017	45	97	status	status	NOUN
ihlr-2017	45	98	,	,	PUNCT
ihlr-2017	45	99	since	since	SCONJ
ihlr-2017	45	100	their	their	PRON
ihlr-2017	45	101	direct	direct	ADJ
ihlr-2017	45	102	charity	charity	NOUN
ihlr-2017	45	103	care	care	NOUN
ihlr-2017	45	104	figures	figure	NOUN
ihlr-2017	45	105	do	do	AUX
ihlr-2017	45	106	not	not	PART
ihlr-2017	45	107	equal	equal	VERB
ihlr-2017	45	108	the	the	DET
ihlr-2017	45	109	financial	financial	ADJ
ihlr-2017	45	110	benefit	benefit	NOUN
ihlr-2017	45	111	these	these	DET
ihlr-2017	45	112	entities	entity	NOUN
ihlr-2017	45	113	receive	receive	VERB
ihlr-2017	45	114	from	from	ADP
ihlr-2017	45	115	said	say	VERB
ihlr-2017	45	116	exemption	exemption	NOUN
ihlr-2017	45	117	.	.	PUNCT
ihlr-2017	46	1	b.	b.	PROPN
ihlr-2017	46	2	roadmap	roadmap	PROPN
ihlr-2017	46	3	this	this	DET
ihlr-2017	46	4	note	note	NOUN
ihlr-2017	46	5	does	do	AUX
ihlr-2017	46	6	not	not	PART
ihlr-2017	46	7	purport	purport	VERB
ihlr-2017	46	8	to	to	PART
ihlr-2017	46	9	analyze	analyze	VERB
ihlr-2017	46	10	or	or	CCONJ
ihlr-2017	46	11	recommend	recommend	VERB
ihlr-2017	46	12	new	new	ADJ
ihlr-2017	46	13	constructs	construct	NOUN
ihlr-2017	46	14	upon	upon	SCONJ
ihlr-2017	46	15	which	which	PRON
ihlr-2017	46	16	charitable	charitable	ADJ
ihlr-2017	46	17	exemption	exemption	NOUN
ihlr-2017	46	18	should	should	AUX
ihlr-2017	46	19	be	be	AUX
ihlr-2017	46	20	based	base	VERB
ihlr-2017	46	21	;	;	PUNCT
ihlr-2017	46	22	rather	rather	ADV
ihlr-2017	46	23	,	,	PUNCT
ihlr-2017	46	24	it	it	PRON
ihlr-2017	46	25	offers	offer	VERB
ihlr-2017	46	26	a	a	DET
ihlr-2017	46	27	pragmatic	pragmatic	ADJ
ihlr-2017	46	28	discussion	discussion	NOUN
ihlr-2017	46	29	of	of	ADP
ihlr-2017	46	30	elements	element	NOUN
ihlr-2017	46	31	that	that	PRON
ihlr-2017	46	32	should	should	AUX
ihlr-2017	46	33	be	be	AUX
ihlr-2017	46	34	included	include	VERB
ihlr-2017	46	35	when	when	SCONJ
ihlr-2017	46	36	considering	consider	VERB
ihlr-2017	46	37	taxexemption	taxexemption	NOUN
ihlr-2017	46	38	as	as	SCONJ
ihlr-2017	46	39	applied	apply	VERB
ihlr-2017	46	40	to	to	ADP
ihlr-2017	46	41	nonprofit	nonprofit	ADJ
ihlr-2017	46	42	hospitals	hospital	NOUN
ihlr-2017	46	43	.	.	PUNCT
ihlr-2017	47	1	to	to	PART
ihlr-2017	47	2	facilitate	facilitate	VERB
ihlr-2017	47	3	such	such	DET
ihlr-2017	47	4	a	a	DET
ihlr-2017	47	5	discussion	discussion	NOUN
ihlr-2017	47	6	,	,	PUNCT
ihlr-2017	47	7	part	part	NOUN
ihlr-2017	47	8	ii	ii	PROPN
ihlr-2017	47	9	addresses	address	VERB
ihlr-2017	47	10	the	the	DET
ihlr-2017	47	11	evolution	evolution	NOUN
ihlr-2017	47	12	of	of	ADP
ihlr-2017	47	13	tax	tax	NOUN
ihlr-2017	47	14	-	-	PUNCT
ihlr-2017	47	15	exemption	exemption	NOUN
ihlr-2017	47	16	for	for	ADP
ihlr-2017	47	17	nonprofit	nonprofit	ADJ
ihlr-2017	47	18	hospitals	hospital	NOUN
ihlr-2017	47	19	,	,	PUNCT
ihlr-2017	47	20	criticism	criticism	NOUN
ihlr-2017	47	21	of	of	ADP
ihlr-2017	47	22	the	the	DET
ihlr-2017	47	23	current	current	ADJ
ihlr-2017	47	24	standard	standard	NOUN
ihlr-2017	47	25	,	,	PUNCT
ihlr-2017	47	26	as	as	ADV
ihlr-2017	47	27	well	well	ADV
ihlr-2017	47	28	as	as	ADP
ihlr-2017	47	29	state	state	NOUN
ihlr-2017	47	30	,	,	PUNCT
ihlr-2017	47	31	internal	internal	ADJ
ihlr-2017	47	32	revenue	revenue	NOUN
ihlr-2017	47	33	service	service	NOUN
ihlr-2017	47	34	(	(	PUNCT
ihlr-2017	47	35	“	"	PUNCT
ihlr-2017	47	36	irs	irs	PROPN
ihlr-2017	47	37	”	"	PUNCT
ihlr-2017	47	38	)	)	PUNCT
ihlr-2017	47	39	,	,	PUNCT
ihlr-2017	47	40	and	and	CCONJ
ihlr-2017	47	41	congressional	congressional	ADJ
ihlr-2017	47	42	responses	response	NOUN
ihlr-2017	47	43	to	to	ADP
ihlr-2017	47	44	the	the	DET
ihlr-2017	47	45	issue	issue	NOUN
ihlr-2017	47	46	.	.	PUNCT
ihlr-2017	48	1	part	part	NOUN
ihlr-2017	48	2	iii	iii	NOUN
ihlr-2017	48	3	suggests	suggest	VERB
ihlr-2017	48	4	that	that	SCONJ
ihlr-2017	48	5	any	any	DET
ihlr-2017	48	6	future	future	ADJ
ihlr-2017	48	7	standard	standard	NOUN
ihlr-2017	48	8	should	should	AUX
ihlr-2017	48	9	exclude	exclude	VERB
ihlr-2017	48	10	a	a	DET
ihlr-2017	48	11	mandatory	mandatory	ADJ
ihlr-2017	48	12	charity	charity	NOUN
ihlr-2017	48	13	care	care	NOUN
ihlr-2017	48	14	percentage	percentage	NOUN
ihlr-2017	48	15	,	,	PUNCT
ihlr-2017	48	16	yet	yet	ADV
ihlr-2017	48	17	include	include	VERB
ihlr-2017	48	18	bad	bad	ADJ
ihlr-2017	48	19	debt	debt	NOUN
ihlr-2017	48	20	,	,	PUNCT
ihlr-2017	48	21	the	the	DET
ihlr-2017	48	22	unreimbursed	unreimburse	VERB
ihlr-2017	48	23	cost	cost	NOUN
ihlr-2017	48	24	of	of	ADP
ihlr-2017	48	25	medicare	medicare	PROPN
ihlr-2017	48	26	,	,	PUNCT
ihlr-2017	48	27	and	and	CCONJ
ihlr-2017	48	28	hospital	hospital	NOUN
ihlr-2017	48	29	“	"	PUNCT
ihlr-2017	48	30	community	community	NOUN
ihlr-2017	48	31	-	-	PUNCT
ihlr-2017	48	32	building	building	NOUN
ihlr-2017	48	33	”	"	PUNCT
ihlr-2017	48	34	activities	activity	NOUN
ihlr-2017	48	35	.	.	PUNCT
ihlr-2017	49	1	finally	finally	ADV
ihlr-2017	49	2	,	,	PUNCT
ihlr-2017	49	3	part	part	NOUN
ihlr-2017	49	4	iv	iv	NUM
ihlr-2017	49	5	recommends	recommend	VERB
ihlr-2017	49	6	that	that	SCONJ
ihlr-2017	49	7	the	the	DET
ihlr-2017	49	8	locus	locus	NOUN
ihlr-2017	49	9	of	of	ADP
ihlr-2017	49	10	control	control	NOUN
ihlr-2017	49	11	for	for	ADP
ihlr-2017	49	12	defining	define	VERB
ihlr-2017	49	13	the	the	DET
ihlr-2017	49	14	standard	standard	NOUN
ihlr-2017	49	15	should	should	AUX
ihlr-2017	49	16	remain	remain	VERB
ihlr-2017	49	17	with	with	ADP
ihlr-2017	49	18	the	the	DET
ihlr-2017	49	19	irs	irs	PROPN
ihlr-2017	49	20	.	.	PUNCT
ihlr-2017	50	1	toward	toward	ADP
ihlr-2017	50	2	a	a	DET
ihlr-2017	50	3	donative	donative	ADJ
ihlr-2017	50	4	theory	theory	NOUN
ihlr-2017	50	5	of	of	ADP
ihlr-2017	50	6	tax	tax	NOUN
ihlr-2017	50	7	exemption	exemption	NOUN
ihlr-2017	50	8	,	,	PUNCT
ihlr-2017	50	9	66	66	NUM
ihlr-2017	50	10	wash	wash	NOUN
ihlr-2017	50	11	.	.	PUNCT
ihlr-2017	51	1	l.	l.	PROPN
ihlr-2017	51	2	rev	rev	PROPN
ihlr-2017	51	3	.	.	PROPN
ihlr-2017	51	4	307	307	NUM
ihlr-2017	51	5	,	,	PUNCT
ihlr-2017	51	6	315	315	NUM
ihlr-2017	51	7	(	(	PUNCT
ihlr-2017	51	8	1991	1991	NUM
ihlr-2017	51	9	)	)	PUNCT
ihlr-2017	51	10	.	.	PUNCT
ihlr-2017	52	1	see	see	VERB
ihlr-2017	52	2	generally	generally	ADV
ihlr-2017	52	3	douglas	douglas	PROPN
ihlr-2017	52	4	m.	m.	PROPN
ihlr-2017	52	5	mancino	mancino	PROPN
ihlr-2017	52	6	,	,	PUNCT
ihlr-2017	52	7	symposium	symposium	NOUN
ihlr-2017	52	8	:	:	PUNCT
ihlr-2017	52	9	health	health	NOUN
ihlr-2017	52	10	care	care	NOUN
ihlr-2017	52	11	and	and	CCONJ
ihlr-2017	52	12	tax	tax	NOUN
ihlr-2017	52	13	exemption	exemption	NOUN
ihlr-2017	52	14	:	:	PUNCT
ihlr-2017	52	15	the	the	DET
ihlr-2017	52	16	push	push	NOUN
ihlr-2017	52	17	and	and	CCONJ
ihlr-2017	52	18	pull	pull	VERB
ihlr-2017	52	19	of	of	ADP
ihlr-2017	52	20	tax	tax	NOUN
ihlr-2017	52	21	exemption	exemption	NOUN
ihlr-2017	52	22	law	law	NOUN
ihlr-2017	52	23	on	on	ADP
ihlr-2017	52	24	the	the	DET
ihlr-2017	52	25	organization	organization	NOUN
ihlr-2017	52	26	and	and	CCONJ
ihlr-2017	52	27	delivery	delivery	NOUN
ihlr-2017	52	28	of	of	ADP
ihlr-2017	52	29	health	health	NOUN
ihlr-2017	52	30	care	care	NOUN
ihlr-2017	52	31	services	service	NOUN
ihlr-2017	52	32	:	:	PUNCT
ihlr-2017	52	33	the	the	DET
ihlr-2017	52	34	impact	impact	NOUN
ihlr-2017	52	35	of	of	ADP
ihlr-2017	52	36	federal	federal	ADJ
ihlr-2017	52	37	tax	tax	NOUN
ihlr-2017	52	38	exemption	exemption	NOUN
ihlr-2017	52	39	standards	standard	NOUN
ihlr-2017	52	40	on	on	ADP
ihlr-2017	52	41	health	health	NOUN
ihlr-2017	52	42	care	care	NOUN
ihlr-2017	52	43	policy	policy	NOUN
ihlr-2017	52	44	and	and	CCONJ
ihlr-2017	52	45	delivery	delivery	NOUN
ihlr-2017	52	46	,	,	PUNCT
ihlr-2017	52	47	15	15	NUM
ihlr-2017	52	48	health	health	NOUN
ihlr-2017	52	49	matrix	matrix	NOUN
ihlr-2017	52	50	5	5	NUM
ihlr-2017	52	51	(	(	PUNCT
ihlr-2017	52	52	2005	2005	NUM
ihlr-2017	52	53	)	)	PUNCT
ihlr-2017	52	54	.	.	PUNCT
ihlr-2017	53	1	7	7	X
ihlr-2017	53	2	.	.	X
ihlr-2017	53	3	cong	cong	PROPN
ihlr-2017	53	4	.	.	PUNCT
ihlr-2017	54	1	budget	budget	NOUN
ihlr-2017	54	2	office	office	PROPN
ihlr-2017	54	3	,	,	PUNCT
ihlr-2017	54	4	109th	109th	ADJ
ihlr-2017	54	5	cong	cong	NOUN
ihlr-2017	54	6	.	.	PROPN
ihlr-2017	54	7	,	,	PUNCT
ihlr-2017	54	8	pub	pub	NOUN
ihlr-2017	54	9	.	.	PUNCT
ihlr-2017	55	1	no	no	INTJ
ihlr-2017	55	2	.	.	NOUN
ihlr-2017	56	1	2707	2707	NUM
ihlr-2017	56	2	,	,	PUNCT
ihlr-2017	56	3	nonprofit	nonprofit	ADJ
ihlr-2017	56	4	hospitals	hospital	NOUN
ihlr-2017	56	5	and	and	CCONJ
ihlr-2017	56	6	the	the	DET
ihlr-2017	56	7	provision	provision	NOUN
ihlr-2017	56	8	of	of	ADP
ihlr-2017	56	9	community	community	NOUN
ihlr-2017	56	10	benefits	benefit	NOUN
ihlr-2017	56	11	3	3	NUM
ihlr-2017	56	12	(	(	PUNCT
ihlr-2017	56	13	2006	2006	NUM
ihlr-2017	56	14	)	)	PUNCT
ihlr-2017	56	15	,	,	PUNCT
ihlr-2017	56	16	available	available	ADJ
ihlr-2017	56	17	at	at	ADP
ihlr-2017	56	18	http://www.cbo.gov/ftpdocs/	http://www.cbo.gov/ftpdocs/	PROPN
ihlr-2017	56	19	76xx	76xx	NOUN
ihlr-2017	56	20	/	/	SYM
ihlr-2017	56	21	doc7695/12	doc7695/12	NOUN
ihlr-2017	56	22	-	-	PUNCT
ihlr-2017	56	23	06	06	NUM
ihlr-2017	56	24	-	-	SYM
ihlr-2017	56	25	nonprofit.pdf	nonprofit.pdf	NUM
ihlr-2017	56	26	.	.	NOUN
ihlr-2017	57	1	8	8	X
ihlr-2017	57	2	.	.	PUNCT
ihlr-2017	57	3	steven	steven	PROPN
ihlr-2017	57	4	t.	t.	PROPN
ihlr-2017	57	5	miller	miller	PROPN
ihlr-2017	57	6	,	,	PUNCT
ihlr-2017	57	7	comm’r	comm’r	ADP
ihlr-2017	57	8	,	,	PUNCT
ihlr-2017	57	9	tax	tax	NOUN
ihlr-2017	57	10	exempt	exempt	ADJ
ihlr-2017	57	11	and	and	CCONJ
ihlr-2017	57	12	gov’t	gov’t	NUM
ihlr-2017	57	13	entities	entity	NOUN
ihlr-2017	57	14	,	,	PUNCT
ihlr-2017	57	15	internal	internal	ADJ
ihlr-2017	57	16	revenue	revenue	NOUN
ihlr-2017	57	17	serv	serv	X
ihlr-2017	57	18	.	.	PUNCT
ihlr-2017	57	19	,	,	PUNCT
ihlr-2017	57	20	u.s	u.s	PROPN
ihlr-2017	57	21	.	.	PROPN
ihlr-2017	57	22	dep’t	dep’t	NOUN
ihlr-2017	57	23	of	of	ADP
ihlr-2017	57	24	the	the	DET
ihlr-2017	57	25	treasury	treasury	NOUN
ihlr-2017	57	26	,	,	PUNCT
ihlr-2017	57	27	remarks	remark	NOUN
ihlr-2017	57	28	before	before	ADP
ihlr-2017	57	29	the	the	DET
ihlr-2017	57	30	office	office	NOUN
ihlr-2017	57	31	of	of	ADP
ihlr-2017	57	32	the	the	DET
ihlr-2017	57	33	attorney	attorney	NOUN
ihlr-2017	57	34	general	general	NOUN
ihlr-2017	57	35	of	of	ADP
ihlr-2017	57	36	texas	texas	PROPN
ihlr-2017	57	37	2	2	NUM
ihlr-2017	57	38	(	(	PUNCT
ihlr-2017	57	39	jan	jan	PROPN
ihlr-2017	57	40	.	.	PROPN
ihlr-2017	57	41	12	12	NUM
ihlr-2017	57	42	,	,	PUNCT
ihlr-2017	57	43	2009	2009	NUM
ihlr-2017	57	44	)	)	PUNCT
ihlr-2017	57	45	,	,	PUNCT
ihlr-2017	57	46	available	available	ADJ
ihlr-2017	57	47	at	at	ADP
ihlr-2017	57	48	http://www.irs.gov/pub/irs-tege/miller_speech	http://www.irs.gov/pub/irs-tege/miller_speech	PROPN
ihlr-2017	57	49	_	_	SYM
ihlr-2017	57	50	011209.pdf	011209.pdf	NOUN
ihlr-2017	57	51	.	.	PUNCT
ihlr-2017	58	1	9	9	NUM
ihlr-2017	58	2	.	.	X
ihlr-2017	58	3	hall	hall	PROPN
ihlr-2017	58	4	&	&	CCONJ
ihlr-2017	58	5	colombo	colombo	PROPN
ihlr-2017	58	6	,	,	PUNCT
ihlr-2017	58	7	supra	supra	PROPN
ihlr-2017	58	8	note	note	NOUN
ihlr-2017	58	9	6	6	NUM
ihlr-2017	58	10	,	,	PUNCT
ihlr-2017	58	11	at	at	ADP
ihlr-2017	58	12	315	315	NUM
ihlr-2017	58	13	.	.	PUNCT
ihlr-2017	59	1	368	368	NUM
ihlr-2017	59	2	indiana	indiana	PROPN
ihlr-2017	59	3	health	health	PROPN
ihlr-2017	59	4	law	law	PROPN
ihlr-2017	59	5	review	review	NOUN
ihlr-2017	59	6	[	[	X
ihlr-2017	59	7	vol	vol	NOUN
ihlr-2017	59	8	.	.	PUNCT
ihlr-2017	59	9	8:2	8:2	NUM
ihlr-2017	59	10	ii	ii	PROPN
ihlr-2017	59	11	.	.	PUNCT
ihlr-2017	59	12	background	background	PROPN
ihlr-2017	59	13	a.	a.	NOUN
ihlr-2017	59	14	evolution	evolution	NOUN
ihlr-2017	59	15	of	of	ADP
ihlr-2017	59	16	the	the	DET
ihlr-2017	59	17	community	community	NOUN
ihlr-2017	59	18	benefit	benefit	NOUN
ihlr-2017	59	19	standard	standard	NOUN
ihlr-2017	59	20	1	1	NUM
ihlr-2017	59	21	.	.	PUNCT
ihlr-2017	60	1	the	the	DET
ihlr-2017	60	2	early	early	ADJ
ihlr-2017	60	3	years	year	NOUN
ihlr-2017	60	4	the	the	DET
ihlr-2017	60	5	history	history	NOUN
ihlr-2017	60	6	of	of	ADP
ihlr-2017	60	7	american	american	ADJ
ihlr-2017	60	8	hospital	hospital	PROPN
ihlr-2017	60	9	tax	tax	NOUN
ihlr-2017	60	10	-	-	PUNCT
ihlr-2017	60	11	exemption	exemption	NOUN
ihlr-2017	60	12	has	have	AUX
ihlr-2017	60	13	been	be	AUX
ihlr-2017	60	14	widely	widely	ADV
ihlr-2017	60	15	addressed	address	VERB
ihlr-2017	60	16	in	in	ADP
ihlr-2017	60	17	legal	legal	ADJ
ihlr-2017	60	18	scholarship.10	scholarship.10	NOUN
ihlr-2017	60	19	hospitals	hospital	NOUN
ihlr-2017	60	20	are	be	AUX
ihlr-2017	60	21	not	not	PART
ihlr-2017	60	22	per	per	ADP
ihlr-2017	60	23	se	se	X
ihlr-2017	60	24	tax	tax	NOUN
ihlr-2017	60	25	-	-	PUNCT
ihlr-2017	60	26	exempt	exempt	ADJ
ihlr-2017	60	27	under	under	ADP
ihlr-2017	60	28	the	the	DET
ihlr-2017	60	29	internal	internal	ADJ
ihlr-2017	60	30	revenue	revenue	NOUN
ihlr-2017	60	31	code	code	NOUN
ihlr-2017	60	32	,	,	PUNCT
ihlr-2017	60	33	rather	rather	ADV
ihlr-2017	60	34	receipt	receipt	NOUN
ihlr-2017	60	35	of	of	ADP
ihlr-2017	60	36	such	such	ADJ
ihlr-2017	60	37	benefits	benefit	NOUN
ihlr-2017	60	38	is	be	AUX
ihlr-2017	60	39	grounded	ground	VERB
ihlr-2017	60	40	in	in	ADP
ihlr-2017	60	41	an	an	DET
ihlr-2017	60	42	organization	organization	NOUN
ihlr-2017	60	43	’s	’s	PART
ihlr-2017	60	44	designation	designation	NOUN
ihlr-2017	60	45	as	as	ADP
ihlr-2017	60	46	“	"	PUNCT
ihlr-2017	60	47	charitable	charitable	ADJ
ihlr-2017	60	48	”	"	PUNCT
ihlr-2017	60	49	under	under	ADP
ihlr-2017	60	50	§	§	PROPN
ihlr-2017	60	51	501(c)(3).11	501(c)(3).11	NUM
ihlr-2017	60	52	generally	generally	ADV
ihlr-2017	60	53	speaking	speak	VERB
ihlr-2017	60	54	,	,	PUNCT
ihlr-2017	60	55	qualification	qualification	NOUN
ihlr-2017	60	56	for	for	ADP
ihlr-2017	60	57	exemption	exemption	NOUN
ihlr-2017	60	58	under	under	ADP
ihlr-2017	60	59	this	this	DET
ihlr-2017	60	60	section	section	NOUN
ihlr-2017	60	61	requires	require	VERB
ihlr-2017	60	62	that	that	SCONJ
ihlr-2017	60	63	a	a	DET
ihlr-2017	60	64	hospital	hospital	NOUN
ihlr-2017	60	65	:	:	PUNCT
ihlr-2017	60	66	1	1	X
ihlr-2017	60	67	)	)	PUNCT
ihlr-2017	60	68	be	be	AUX
ihlr-2017	60	69	organized	organize	VERB
ihlr-2017	60	70	and	and	CCONJ
ihlr-2017	60	71	operated	operate	VERB
ihlr-2017	60	72	exclusively	exclusively	ADV
ihlr-2017	60	73	for	for	ADP
ihlr-2017	60	74	charitable	charitable	ADJ
ihlr-2017	60	75	purposes	purpose	NOUN
ihlr-2017	60	76	;	;	PUNCT
ihlr-2017	60	77	2	2	X
ihlr-2017	60	78	)	)	PUNCT
ihlr-2017	60	79	not	not	PART
ihlr-2017	60	80	use	use	VERB
ihlr-2017	60	81	any	any	DET
ihlr-2017	60	82	part	part	NOUN
ihlr-2017	60	83	of	of	ADP
ihlr-2017	60	84	its	its	PRON
ihlr-2017	60	85	net	net	ADJ
ihlr-2017	60	86	earnings	earning	NOUN
ihlr-2017	60	87	for	for	ADP
ihlr-2017	60	88	the	the	DET
ihlr-2017	60	89	benefit	benefit	NOUN
ihlr-2017	60	90	of	of	ADP
ihlr-2017	60	91	any	any	DET
ihlr-2017	60	92	private	private	ADJ
ihlr-2017	60	93	person	person	NOUN
ihlr-2017	60	94	;	;	PUNCT
ihlr-2017	60	95	and	and	CCONJ
ihlr-2017	60	96	3	3	X
ihlr-2017	60	97	)	)	PUNCT
ihlr-2017	60	98	adhere	adhere	NOUN
ihlr-2017	60	99	to	to	ADP
ihlr-2017	60	100	certain	certain	ADJ
ihlr-2017	60	101	statutory	statutory	ADJ
ihlr-2017	60	102	limitations	limitation	NOUN
ihlr-2017	60	103	regarding	regard	VERB
ihlr-2017	60	104	legislative	legislative	ADJ
ihlr-2017	60	105	lobbying	lobbying	NOUN
ihlr-2017	60	106	and	and	CCONJ
ihlr-2017	60	107	participation	participation	NOUN
ihlr-2017	60	108	in	in	ADP
ihlr-2017	60	109	political	political	ADJ
ihlr-2017	60	110	campaigns.12	campaigns.12	NOUN
ihlr-2017	60	111	one	one	PRON
ihlr-2017	60	112	might	might	AUX
ihlr-2017	60	113	expect	expect	VERB
ihlr-2017	60	114	these	these	DET
ihlr-2017	60	115	requirements	requirement	NOUN
ihlr-2017	60	116	to	to	PART
ihlr-2017	60	117	include	include	VERB
ihlr-2017	60	118	the	the	DET
ihlr-2017	60	119	provision	provision	NOUN
ihlr-2017	60	120	of	of	ADP
ihlr-2017	60	121	free	free	ADJ
ihlr-2017	60	122	health	health	NOUN
ihlr-2017	60	123	care	care	NOUN
ihlr-2017	60	124	services	service	NOUN
ihlr-2017	60	125	;	;	PUNCT
ihlr-2017	60	126	however	however	ADV
ihlr-2017	60	127	,	,	PUNCT
ihlr-2017	60	128	charitable	charitable	ADJ
ihlr-2017	60	129	is	be	AUX
ihlr-2017	60	130	a	a	DET
ihlr-2017	60	131	term	term	NOUN
ihlr-2017	60	132	of	of	ADP
ihlr-2017	60	133	art	art	NOUN
ihlr-2017	60	134	never	never	ADV
ihlr-2017	60	135	expressly	expressly	ADV
ihlr-2017	60	136	defined	define	VERB
ihlr-2017	60	137	by	by	ADP
ihlr-2017	60	138	congress.13	congress.13	PROPN
ihlr-2017	60	139	as	as	ADP
ihlr-2017	60	140	such	such	ADJ
ihlr-2017	60	141	,	,	PUNCT
ihlr-2017	60	142	a	a	DET
ihlr-2017	60	143	hospital	hospital	NOUN
ihlr-2017	60	144	’s	’s	PART
ihlr-2017	60	145	nonprofit	nonprofit	ADJ
ihlr-2017	60	146	status	status	NOUN
ihlr-2017	60	147	under	under	ADP
ihlr-2017	60	148	§	§	NOUN
ihlr-2017	60	149	501(c)(3	501(c)(3	NOUN
ihlr-2017	60	150	)	)	PUNCT
ihlr-2017	60	151	was	be	AUX
ihlr-2017	60	152	historically	historically	ADV
ihlr-2017	60	153	dependent	dependent	ADJ
ihlr-2017	60	154	upon	upon	SCONJ
ihlr-2017	60	155	an	an	DET
ihlr-2017	60	156	irs	irs	PROPN
ihlr-2017	60	157	finding	find	VERB
ihlr-2017	60	158	that	that	SCONJ
ihlr-2017	60	159	it	it	PRON
ihlr-2017	60	160	was	be	AUX
ihlr-2017	60	161	“	"	PUNCT
ihlr-2017	60	162	engaged	engage	VERB
ihlr-2017	60	163	in	in	ADP
ihlr-2017	60	164	relief	relief	NOUN
ihlr-2017	60	165	of	of	ADP
ihlr-2017	60	166	the	the	DET
ihlr-2017	60	167	poor	poor	ADJ
ihlr-2017	60	168	or	or	CCONJ
ihlr-2017	60	169	distressed	distressed	ADJ
ihlr-2017	60	170	.	.	PUNCT
ihlr-2017	60	171	.	.	PUNCT
ihlr-2017	60	172	.	.	PUNCT
ihlr-2017	61	1	.”14	.”14	INTJ
ihlr-2017	62	1	in	in	ADP
ihlr-2017	62	2	1956	1956	NUM
ihlr-2017	62	3	,	,	PUNCT
ihlr-2017	62	4	the	the	DET
ihlr-2017	62	5	irs	irs	PROPN
ihlr-2017	62	6	announced	announce	VERB
ihlr-2017	62	7	a	a	DET
ihlr-2017	62	8	substantive	substantive	ADJ
ihlr-2017	62	9	rule	rule	NOUN
ihlr-2017	62	10	of	of	ADP
ihlr-2017	62	11	charitable	charitable	ADJ
ihlr-2017	62	12	purpose.15	purpose.15	NOUN
ihlr-2017	62	13	specifically	specifically	ADV
ihlr-2017	62	14	,	,	PUNCT
ihlr-2017	62	15	revenue	revenue	NOUN
ihlr-2017	62	16	ruling	rule	VERB
ihlr-2017	62	17	56	56	NUM
ihlr-2017	62	18	-	-	SYM
ihlr-2017	62	19	185	185	NUM
ihlr-2017	62	20	permitted	permit	VERB
ihlr-2017	62	21	nonprofit	nonprofit	ADJ
ihlr-2017	62	22	hospitals	hospital	NOUN
ihlr-2017	62	23	to	to	PART
ihlr-2017	62	24	charge	charge	VERB
ihlr-2017	62	25	patients	patient	NOUN
ihlr-2017	62	26	,	,	PUNCT
ihlr-2017	62	27	but	but	CCONJ
ihlr-2017	62	28	conditioned	condition	VERB
ihlr-2017	62	29	tax	tax	NOUN
ihlr-2017	62	30	-	-	PUNCT
ihlr-2017	62	31	exemption	exemption	NOUN
ihlr-2017	62	32	on	on	ADP
ihlr-2017	62	33	the	the	DET
ihlr-2017	62	34	provision	provision	NOUN
ihlr-2017	62	35	of	of	ADP
ihlr-2017	62	36	charity	charity	NOUN
ihlr-2017	62	37	care	care	NOUN
ihlr-2017	62	38	“	"	PUNCT
ihlr-2017	62	39	to	to	ADP
ihlr-2017	62	40	the	the	DET
ihlr-2017	62	41	extent	extent	NOUN
ihlr-2017	62	42	of	of	ADP
ihlr-2017	62	43	[	[	PUNCT
ihlr-2017	62	44	the	the	DET
ihlr-2017	62	45	hospital	hospital	NOUN
ihlr-2017	62	46	’s	’s	PART
ihlr-2017	62	47	]	]	PUNCT
ihlr-2017	62	48	financial	financial	ADJ
ihlr-2017	62	49	ability	ability	NOUN
ihlr-2017	62	50	.	.	PUNCT
ihlr-2017	63	1	”16	”16	NOUN
ihlr-2017	63	2	the	the	DET
ihlr-2017	63	3	ruling	ruling	NOUN
ihlr-2017	63	4	went	go	VERB
ihlr-2017	63	5	on	on	ADP
ihlr-2017	63	6	to	to	PART
ihlr-2017	63	7	note	note	VERB
ihlr-2017	63	8	that	that	SCONJ
ihlr-2017	63	9	a	a	DET
ihlr-2017	63	10	low	low	ADJ
ihlr-2017	63	11	charity	charity	NOUN
ihlr-2017	63	12	care	care	NOUN
ihlr-2017	63	13	record	record	NOUN
ihlr-2017	63	14	is	be	AUX
ihlr-2017	63	15	not	not	PART
ihlr-2017	63	16	dispositive	dispositive	ADJ
ihlr-2017	63	17	;	;	PUNCT
ihlr-2017	63	18	however	however	ADV
ihlr-2017	63	19	,	,	PUNCT
ihlr-2017	63	20	the	the	DET
ihlr-2017	63	21	requirement	requirement	NOUN
ihlr-2017	63	22	is	be	AUX
ihlr-2017	63	23	not	not	PART
ihlr-2017	63	24	met	meet	VERB
ihlr-2017	63	25	simply	simply	ADV
ihlr-2017	63	26	because	because	SCONJ
ihlr-2017	63	27	the	the	DET
ihlr-2017	63	28	hospital	hospital	NOUN
ihlr-2017	63	29	expects	expect	VERB
ihlr-2017	63	30	,	,	PUNCT
ihlr-2017	63	31	but	but	CCONJ
ihlr-2017	63	32	does	do	AUX
ihlr-2017	63	33	not	not	PART
ihlr-2017	63	34	receive	receive	VERB
ihlr-2017	63	35	,	,	PUNCT
ihlr-2017	63	36	full	full	ADJ
ihlr-2017	63	37	payment	payment	NOUN
ihlr-2017	63	38	for	for	ADP
ihlr-2017	63	39	services.17	services.17	NOUN
ihlr-2017	63	40	although	although	SCONJ
ihlr-2017	63	41	the	the	DET
ihlr-2017	63	42	ruling	ruling	NOUN
ihlr-2017	63	43	did	do	AUX
ihlr-2017	63	44	not	not	PART
ihlr-2017	63	45	provide	provide	VERB
ihlr-2017	63	46	a	a	DET
ihlr-2017	63	47	formula	formula	NOUN
ihlr-2017	63	48	for	for	ADP
ihlr-2017	63	49	assessing	assess	VERB
ihlr-2017	63	50	a	a	DET
ihlr-2017	63	51	hospital	hospital	NOUN
ihlr-2017	63	52	’s	’s	PART
ihlr-2017	63	53	charity	charity	NOUN
ihlr-2017	63	54	care	care	NOUN
ihlr-2017	63	55	and	and	CCONJ
ihlr-2017	63	56	the	the	DET
ihlr-2017	63	57	irs	irs	PROPN
ihlr-2017	63	58	has	have	AUX
ihlr-2017	63	59	never	never	ADV
ihlr-2017	63	60	taken	take	VERB
ihlr-2017	63	61	an	an	DET
ihlr-2017	63	62	official	official	ADJ
ihlr-2017	63	63	position	position	NOUN
ihlr-2017	63	64	on	on	ADP
ihlr-2017	63	65	how	how	SCONJ
ihlr-2017	63	66	much	much	ADJ
ihlr-2017	63	67	actual	actual	ADJ
ihlr-2017	63	68	charity	charity	NOUN
ihlr-2017	63	69	care	care	NOUN
ihlr-2017	63	70	was	be	AUX
ihlr-2017	63	71	required	require	VERB
ihlr-2017	63	72	,	,	PUNCT
ihlr-2017	63	73	“	"	PUNCT
ihlr-2017	63	74	if	if	SCONJ
ihlr-2017	63	75	a	a	DET
ihlr-2017	63	76	hospital	hospital	NOUN
ihlr-2017	63	77	lacked	lack	VERB
ihlr-2017	63	78	a	a	DET
ihlr-2017	63	79	substantial	substantial	ADJ
ihlr-2017	63	80	charity	charity	NOUN
ihlr-2017	63	81	care	care	NOUN
ihlr-2017	63	82	program	program	NOUN
ihlr-2017	63	83	,	,	PUNCT
ihlr-2017	63	84	auditing	auditing	NOUN
ihlr-2017	63	85	agents	agent	NOUN
ihlr-2017	63	86	almost	almost	ADV
ihlr-2017	63	87	always	always	ADV
ihlr-2017	63	88	recommended	recommend	VERB
ihlr-2017	63	89	denial	denial	NOUN
ihlr-2017	63	90	or	or	CCONJ
ihlr-2017	63	91	revocation	revocation	NOUN
ihlr-2017	63	92	of	of	ADP
ihlr-2017	63	93	exempt	exempt	ADJ
ihlr-2017	63	94	status	status	NOUN
ihlr-2017	63	95	.	.	PUNCT
ihlr-2017	64	1	”18	”18	NOUN
ihlr-2017	64	2	10	10	NUM
ihlr-2017	64	3	.	.	PUNCT
ihlr-2017	65	1	see	see	VERB
ihlr-2017	65	2	generally	generally	ADV
ihlr-2017	65	3	jill	jill	PROPN
ihlr-2017	65	4	r.	r.	PROPN
ihlr-2017	65	5	horwitz	horwitz	PROPN
ihlr-2017	65	6	,	,	PUNCT
ihlr-2017	65	7	does	do	AUX
ihlr-2017	65	8	nonprofit	nonprofit	ADJ
ihlr-2017	65	9	ownership	ownership	NOUN
ihlr-2017	65	10	matter	matter	NOUN
ihlr-2017	65	11	?	?	PUNCT
ihlr-2017	66	1	,	,	PUNCT
ihlr-2017	66	2	24	24	NUM
ihlr-2017	66	3	yale	yale	PROPN
ihlr-2017	66	4	j.	j.	PROPN
ihlr-2017	66	5	on	on	ADP
ihlr-2017	66	6	reg	reg	PROPN
ihlr-2017	66	7	.	.	PUNCT
ihlr-2017	67	1	139	139	NUM
ihlr-2017	67	2	(	(	PUNCT
ihlr-2017	67	3	2007	2007	NUM
ihlr-2017	67	4	)	)	PUNCT
ihlr-2017	67	5	;	;	PUNCT
ihlr-2017	68	1	jack	jack	PROPN
ihlr-2017	68	2	e.	e.	PROPN
ihlr-2017	68	3	karns	karns	PROPN
ihlr-2017	68	4	,	,	PUNCT
ihlr-2017	68	5	justifying	justify	VERB
ihlr-2017	68	6	the	the	DET
ihlr-2017	68	7	nonprofit	nonprofit	ADJ
ihlr-2017	68	8	hospital	hospital	NOUN
ihlr-2017	68	9	tax	tax	NOUN
ihlr-2017	68	10	exemption	exemption	NOUN
ihlr-2017	68	11	in	in	ADP
ihlr-2017	68	12	a	a	DET
ihlr-2017	68	13	competitive	competitive	ADJ
ihlr-2017	68	14	market	market	NOUN
ihlr-2017	68	15	environment	environment	NOUN
ihlr-2017	68	16	,	,	PUNCT
ihlr-2017	68	17	13	13	NUM
ihlr-2017	68	18	widener	widener	PROPN
ihlr-2017	68	19	l.j	l.j	PROPN
ihlr-2017	68	20	.	.	PROPN
ihlr-2017	68	21	375	375	NUM
ihlr-2017	68	22	(	(	PUNCT
ihlr-2017	68	23	2004	2004	NUM
ihlr-2017	68	24	)	)	PUNCT
ihlr-2017	68	25	;	;	PUNCT
ihlr-2017	68	26	and	and	CCONJ
ihlr-2017	68	27	daniel	daniel	PROPN
ihlr-2017	68	28	m.	m.	PROPN
ihlr-2017	68	29	fox	fox	PROPN
ihlr-2017	68	30	&	&	CCONJ
ihlr-2017	68	31	daniel	daniel	PROPN
ihlr-2017	68	32	c.	c.	PROPN
ihlr-2017	68	33	schaffer	schaffer	PROPN
ihlr-2017	68	34	,	,	PUNCT
ihlr-2017	68	35	tax	tax	NOUN
ihlr-2017	68	36	administration	administration	NOUN
ihlr-2017	68	37	as	as	ADP
ihlr-2017	68	38	health	health	NOUN
ihlr-2017	68	39	policy	policy	NOUN
ihlr-2017	68	40	:	:	PUNCT
ihlr-2017	68	41	hospitals	hospital	NOUN
ihlr-2017	68	42	,	,	PUNCT
ihlr-2017	68	43	the	the	DET
ihlr-2017	68	44	internal	internal	ADJ
ihlr-2017	68	45	revenue	revenue	NOUN
ihlr-2017	68	46	service	service	NOUN
ihlr-2017	68	47	,	,	PUNCT
ihlr-2017	68	48	and	and	CCONJ
ihlr-2017	68	49	the	the	DET
ihlr-2017	68	50	courts	court	NOUN
ihlr-2017	68	51	,	,	PUNCT
ihlr-2017	68	52	16	16	NUM
ihlr-2017	68	53	j.	j.	PROPN
ihlr-2017	68	54	health	health	PROPN
ihlr-2017	68	55	pol’y	pol’y	NOUN
ihlr-2017	68	56	&	&	CCONJ
ihlr-2017	68	57	l.	l.	PROPN
ihlr-2017	68	58	251	251	NUM
ihlr-2017	68	59	(	(	PUNCT
ihlr-2017	68	60	1991	1991	NUM
ihlr-2017	68	61	)	)	PUNCT
ihlr-2017	68	62	(	(	PUNCT
ihlr-2017	68	63	all	all	DET
ihlr-2017	68	64	articles	article	NOUN
ihlr-2017	68	65	examine	examine	VERB
ihlr-2017	68	66	the	the	DET
ihlr-2017	68	67	history	history	NOUN
ihlr-2017	68	68	of	of	ADP
ihlr-2017	68	69	the	the	DET
ihlr-2017	68	70	law	law	NOUN
ihlr-2017	68	71	of	of	ADP
ihlr-2017	68	72	“	"	PUNCT
ihlr-2017	68	73	charity	charity	NOUN
ihlr-2017	68	74	,	,	PUNCT
ihlr-2017	68	75	”	"	PUNCT
ihlr-2017	68	76	as	as	ADV
ihlr-2017	68	77	well	well	ADV
ihlr-2017	68	78	as	as	ADP
ihlr-2017	68	79	american	american	ADJ
ihlr-2017	68	80	charitable	charitable	ADJ
ihlr-2017	68	81	tax	tax	NOUN
ihlr-2017	68	82	policy	policy	NOUN
ihlr-2017	68	83	related	relate	VERB
ihlr-2017	68	84	to	to	ADP
ihlr-2017	68	85	nonprofit	nonprofit	ADJ
ihlr-2017	68	86	hospitals	hospital	NOUN
ihlr-2017	68	87	)	)	PUNCT
ihlr-2017	68	88	.	.	PUNCT
ihlr-2017	69	1	11	11	NUM
ihlr-2017	69	2	.	.	X
ihlr-2017	70	1	26	26	NUM
ihlr-2017	70	2	u.s.c	u.s.c	NOUN
ihlr-2017	70	3	.	.	PUNCT
ihlr-2017	71	1	§	§	PROPN
ihlr-2017	71	2	501(c)(3	501(c)(3	NUM
ihlr-2017	71	3	)	)	PUNCT
ihlr-2017	71	4	(	(	PUNCT
ihlr-2017	71	5	2006	2006	NUM
ihlr-2017	71	6	)	)	PUNCT
ihlr-2017	71	7	.	.	PUNCT
ihlr-2017	72	1	12	12	NUM
ihlr-2017	72	2	.	.	PUNCT
ihlr-2017	73	1	john	john	PROPN
ihlr-2017	73	2	d.	d.	PROPN
ihlr-2017	73	3	colombo	colombo	PROPN
ihlr-2017	73	4	,	,	PUNCT
ihlr-2017	73	5	are	be	AUX
ihlr-2017	73	6	associations	association	NOUN
ihlr-2017	73	7	of	of	ADP
ihlr-2017	73	8	doctors	doctor	NOUN
ihlr-2017	73	9	tax	tax	NOUN
ihlr-2017	73	10	-	-	PUNCT
ihlr-2017	73	11	exempt	exempt	ADJ
ihlr-2017	73	12	?	?	PUNCT
ihlr-2017	74	1	analyzing	analyze	VERB
ihlr-2017	74	2	inconsistencies	inconsistency	NOUN
ihlr-2017	74	3	in	in	ADP
ihlr-2017	74	4	the	the	DET
ihlr-2017	74	5	tax	tax	NOUN
ihlr-2017	74	6	-	-	PUNCT
ihlr-2017	74	7	exemption	exemption	NOUN
ihlr-2017	74	8	of	of	ADP
ihlr-2017	74	9	health	health	NOUN
ihlr-2017	74	10	care	care	NOUN
ihlr-2017	74	11	providers	provider	NOUN
ihlr-2017	74	12	,	,	PUNCT
ihlr-2017	74	13	9	9	NUM
ihlr-2017	74	14	va	va	NOUN
ihlr-2017	74	15	.	.	PUNCT
ihlr-2017	74	16	tax	tax	PROPN
ihlr-2017	74	17	rev	rev	PROPN
ihlr-2017	74	18	.	.	PROPN
ihlr-2017	74	19	469	469	NUM
ihlr-2017	74	20	,	,	PUNCT
ihlr-2017	74	21	474	474	NUM
ihlr-2017	74	22	-	-	SYM
ihlr-2017	74	23	75	75	NUM
ihlr-2017	74	24	(	(	PUNCT
ihlr-2017	74	25	1990	1990	NUM
ihlr-2017	74	26	)	)	PUNCT
ihlr-2017	74	27	.	.	PUNCT
ihlr-2017	75	1	13	13	NUM
ihlr-2017	75	2	.	.	PUNCT
ihlr-2017	76	1	i	i	PRON
ihlr-2017	76	2	d.	d.	PROPN
ihlr-2017	76	3	at	at	ADP
ihlr-2017	76	4	475	475	NUM
ihlr-2017	76	5	.	.	PUNCT
ihlr-2017	77	1	14	14	NUM
ihlr-2017	77	2	.	.	PUNCT
ihlr-2017	78	1	i	i	PRON
ihlr-2017	78	2	d.	d.	PROPN
ihlr-2017	78	3	15	15	NUM
ihlr-2017	78	4	.	.	PUNCT
ihlr-2017	79	1	see	see	VERB
ihlr-2017	79	2	rev	rev	PROPN
ihlr-2017	79	3	.	.	PROPN
ihlr-2017	79	4	rul	rul	PROPN
ihlr-2017	79	5	.	.	PUNCT
ihlr-2017	80	1	56	56	NUM
ihlr-2017	80	2	-	-	SYM
ihlr-2017	80	3	185	185	NUM
ihlr-2017	80	4	,	,	PUNCT
ihlr-2017	80	5	1956	1956	NUM
ihlr-2017	80	6	-	-	SYM
ihlr-2017	80	7	1	1	NUM
ihlr-2017	80	8	c.b	c.b	PROPN
ihlr-2017	80	9	.	.	PROPN
ihlr-2017	80	10	202	202	NUM
ihlr-2017	80	11	,	,	PUNCT
ihlr-2017	80	12	available	available	ADJ
ihlr-2017	80	13	at	at	ADP
ihlr-2017	80	14	http://www.irs.gov/pub/irstege/rr56-185.pdf	http://www.irs.gov/pub/irstege/rr56-185.pdf	PROPN
ihlr-2017	80	15	.	.	PROPN
ihlr-2017	81	1	16	16	NUM
ihlr-2017	81	2	.	.	PUNCT
ihlr-2017	82	1	i	i	PRON
ihlr-2017	82	2	d.	d.	PROPN
ihlr-2017	82	3	(	(	PUNCT
ihlr-2017	82	4	alteration	alteration	NOUN
ihlr-2017	82	5	in	in	ADP
ihlr-2017	82	6	original	original	ADJ
ihlr-2017	82	7	)	)	PUNCT
ihlr-2017	82	8	.	.	PUNCT
ihlr-2017	83	1	17	17	NUM
ihlr-2017	83	2	.	.	PUNCT
ihlr-2017	84	1	i	i	PRON
ihlr-2017	84	2	d.	d.	PROPN
ihlr-2017	84	3	18	18	NUM
ihlr-2017	84	4	.	.	PUNCT
ihlr-2017	85	1	john	john	PROPN
ihlr-2017	85	2	d.	d.	PROPN
ihlr-2017	85	3	colombo	colombo	PROPN
ihlr-2017	85	4	,	,	PUNCT
ihlr-2017	85	5	symposium	symposium	NOUN
ihlr-2017	85	6	:	:	PUNCT
ihlr-2017	85	7	health	health	NOUN
ihlr-2017	85	8	care	care	NOUN
ihlr-2017	85	9	and	and	CCONJ
ihlr-2017	85	10	tax	tax	NOUN
ihlr-2017	85	11	exemption	exemption	NOUN
ihlr-2017	85	12	:	:	PUNCT
ihlr-2017	85	13	the	the	DET
ihlr-2017	85	14	push	push	NOUN
ihlr-2017	85	15	and	and	CCONJ
ihlr-2017	85	16	pull	pull	VERB
ihlr-2017	85	17	of	of	ADP
ihlr-2017	85	18	tax	tax	NOUN
ihlr-2017	85	19	exemption	exemption	NOUN
ihlr-2017	85	20	law	law	NOUN
ihlr-2017	85	21	on	on	ADP
ihlr-2017	85	22	the	the	DET
ihlr-2017	85	23	organization	organization	NOUN
ihlr-2017	85	24	and	and	CCONJ
ihlr-2017	85	25	delivery	delivery	NOUN
ihlr-2017	85	26	of	of	ADP
ihlr-2017	85	27	health	health	NOUN
ihlr-2017	85	28	care	care	NOUN
ihlr-2017	85	29	services	service	NOUN
ihlr-2017	85	30	:	:	PUNCT
ihlr-2017	85	31	the	the	DET
ihlr-2017	85	32	2011	2011	NUM
ihlr-2017	85	33	]	]	PUNCT
ihlr-2017	85	34	hospital	hospital	NOUN
ihlr-2017	85	35	tax	tax	NOUN
ihlr-2017	85	36	-	-	PUNCT
ihlr-2017	85	37	exemption	exemption	NOUN
ihlr-2017	85	38	and	and	CCONJ
ihlr-2017	85	39	the	the	DET
ihlr-2017	85	40	community	community	NOUN
ihlr-2017	85	41	benefit	benefit	NOUN
ihlr-2017	85	42	standard	standard	NOUN
ihlr-2017	85	43	369	369	NUM
ihlr-2017	85	44	the	the	DET
ihlr-2017	85	45	substantive	substantive	ADJ
ihlr-2017	85	46	test	test	NOUN
ihlr-2017	85	47	established	establish	VERB
ihlr-2017	85	48	in	in	ADP
ihlr-2017	85	49	revenue	revenue	NOUN
ihlr-2017	85	50	ruling	rule	VERB
ihlr-2017	85	51	56	56	NUM
ihlr-2017	85	52	-	-	SYM
ihlr-2017	85	53	185	185	NUM
ihlr-2017	85	54	remained	remain	VERB
ihlr-2017	85	55	until	until	ADP
ihlr-2017	85	56	1969	1969	NUM
ihlr-2017	85	57	,	,	PUNCT
ihlr-2017	85	58	when	when	SCONJ
ihlr-2017	85	59	the	the	DET
ihlr-2017	85	60	irs	irs	PROPN
ihlr-2017	85	61	announced	announce	VERB
ihlr-2017	85	62	revenue	revenue	NOUN
ihlr-2017	85	63	ruling	rule	VERB
ihlr-2017	85	64	69	69	NUM
ihlr-2017	85	65	-	-	SYM
ihlr-2017	85	66	545	545	NUM
ihlr-2017	85	67	,	,	PUNCT
ihlr-2017	85	68	presently	presently	ADV
ihlr-2017	85	69	referred	refer	VERB
ihlr-2017	85	70	to	to	ADP
ihlr-2017	85	71	as	as	ADP
ihlr-2017	85	72	the	the	DET
ihlr-2017	85	73	“	"	PUNCT
ihlr-2017	85	74	community	community	NOUN
ihlr-2017	85	75	benefit	benefit	NOUN
ihlr-2017	85	76	standard	standard	NOUN
ihlr-2017	85	77	.	.	PUNCT
ihlr-2017	86	1	”19	”19	NOUN
ihlr-2017	86	2	written	write	VERB
ihlr-2017	86	3	while	while	SCONJ
ihlr-2017	86	4	congress	congress	PROPN
ihlr-2017	86	5	was	be	AUX
ihlr-2017	86	6	considering	consider	VERB
ihlr-2017	86	7	medicare	medicare	PROPN
ihlr-2017	86	8	and	and	CCONJ
ihlr-2017	86	9	medicaid	medicaid	PROPN
ihlr-2017	86	10	legislation	legislation	NOUN
ihlr-2017	86	11	,	,	PUNCT
ihlr-2017	86	12	it	it	PRON
ihlr-2017	86	13	has	have	AUX
ihlr-2017	86	14	been	be	AUX
ihlr-2017	86	15	asserted	assert	VERB
ihlr-2017	86	16	that	that	SCONJ
ihlr-2017	86	17	this	this	DET
ihlr-2017	86	18	ruling	ruling	NOUN
ihlr-2017	86	19	was	be	AUX
ihlr-2017	86	20	a	a	DET
ihlr-2017	86	21	direct	direct	ADJ
ihlr-2017	86	22	response	response	NOUN
ihlr-2017	86	23	to	to	ADP
ihlr-2017	86	24	complaints	complaint	NOUN
ihlr-2017	86	25	from	from	ADP
ihlr-2017	86	26	the	the	DET
ihlr-2017	86	27	hospital	hospital	NOUN
ihlr-2017	86	28	industry	industry	NOUN
ihlr-2017	86	29	that	that	SCONJ
ihlr-2017	86	30	the	the	DET
ihlr-2017	86	31	combination	combination	NOUN
ihlr-2017	86	32	of	of	ADP
ihlr-2017	86	33	private	private	ADJ
ihlr-2017	86	34	insurance	insurance	NOUN
ihlr-2017	86	35	and	and	CCONJ
ihlr-2017	86	36	the	the	DET
ihlr-2017	86	37	new	new	ADJ
ihlr-2017	86	38	public	public	ADJ
ihlr-2017	86	39	insurance	insurance	NOUN
ihlr-2017	86	40	programs	program	NOUN
ihlr-2017	86	41	would	would	AUX
ihlr-2017	86	42	reduce	reduce	VERB
ihlr-2017	86	43	the	the	DET
ihlr-2017	86	44	overall	overall	ADJ
ihlr-2017	86	45	demand	demand	NOUN
ihlr-2017	86	46	for	for	ADP
ihlr-2017	86	47	charity	charity	NOUN
ihlr-2017	86	48	care	care	NOUN
ihlr-2017	86	49	,	,	PUNCT
ihlr-2017	86	50	making	make	VERB
ihlr-2017	86	51	it	it	PRON
ihlr-2017	86	52	difficult	difficult	ADJ
ihlr-2017	86	53	for	for	SCONJ
ihlr-2017	86	54	hospitals	hospital	NOUN
ihlr-2017	86	55	to	to	PART
ihlr-2017	86	56	satisfy	satisfy	VERB
ihlr-2017	86	57	the	the	DET
ihlr-2017	86	58	irs	irs	PROPN
ihlr-2017	86	59	’s	’s	PART
ihlr-2017	86	60	exemption	exemption	NOUN
ihlr-2017	86	61	requirement.20	requirement.20	NOUN
ihlr-2017	86	62	the	the	DET
ihlr-2017	86	63	new	new	ADJ
ihlr-2017	86	64	ruling	ruling	NOUN
ihlr-2017	86	65	stated	state	VERB
ihlr-2017	86	66	that	that	SCONJ
ihlr-2017	86	67	the	the	DET
ihlr-2017	86	68	general	general	ADJ
ihlr-2017	86	69	law	law	NOUN
ihlr-2017	86	70	of	of	ADP
ihlr-2017	86	71	charity	charity	NOUN
ihlr-2017	86	72	considered	consider	VERB
ihlr-2017	86	73	promotion	promotion	NOUN
ihlr-2017	86	74	of	of	ADP
ihlr-2017	86	75	health	health	NOUN
ihlr-2017	86	76	a	a	DET
ihlr-2017	86	77	charitable	charitable	ADJ
ihlr-2017	86	78	purpose	purpose	NOUN
ihlr-2017	86	79	;	;	PUNCT
ihlr-2017	86	80	therefore	therefore	ADV
ihlr-2017	86	81	,	,	PUNCT
ihlr-2017	86	82	“	"	PUNCT
ihlr-2017	86	83	[	[	X
ihlr-2017	86	84	a	a	X
ihlr-2017	86	85	]	]	X
ihlr-2017	86	86	nonprofit	nonprofit	ADJ
ihlr-2017	86	87	organization	organization	NOUN
ihlr-2017	86	88	whose	whose	DET
ihlr-2017	86	89	purpose	purpose	NOUN
ihlr-2017	86	90	and	and	CCONJ
ihlr-2017	86	91	activity	activity	NOUN
ihlr-2017	86	92	are	be	AUX
ihlr-2017	86	93	providing	provide	VERB
ihlr-2017	86	94	hospital	hospital	NOUN
ihlr-2017	86	95	care	care	NOUN
ihlr-2017	86	96	is	be	AUX
ihlr-2017	86	97	promoting	promote	VERB
ihlr-2017	86	98	health	health	NOUN
ihlr-2017	86	99	and	and	CCONJ
ihlr-2017	86	100	may	may	PROPN
ihlr-2017	86	101	.	.	PUNCT
ihlr-2017	86	102	.	.	PUNCT
ihlr-2017	86	103	.	.	PUNCT
ihlr-2017	87	1	qualify	qualify	VERB
ihlr-2017	87	2	as	as	SCONJ
ihlr-2017	87	3	organized	organize	VERB
ihlr-2017	87	4	and	and	CCONJ
ihlr-2017	87	5	operated	operate	VERB
ihlr-2017	87	6	in	in	ADP
ihlr-2017	87	7	furtherance	furtherance	NOUN
ihlr-2017	87	8	of	of	ADP
ihlr-2017	87	9	a	a	DET
ihlr-2017	87	10	charitable	charitable	ADJ
ihlr-2017	87	11	purpose	purpose	NOUN
ihlr-2017	87	12	.	.	PUNCT
ihlr-2017	88	1	”21	”21	ADJ
ihlr-2017	88	2	revenue	revenue	NOUN
ihlr-2017	88	3	ruling	rule	VERB
ihlr-2017	88	4	69	69	NUM
ihlr-2017	88	5	-	-	SYM
ihlr-2017	88	6	545	545	NUM
ihlr-2017	88	7	further	far	ADV
ihlr-2017	88	8	identified	identify	VERB
ihlr-2017	88	9	five	five	NUM
ihlr-2017	88	10	key	key	ADJ
ihlr-2017	88	11	factors	factor	NOUN
ihlr-2017	88	12	to	to	PART
ihlr-2017	88	13	be	be	AUX
ihlr-2017	88	14	considered	consider	VERB
ihlr-2017	88	15	when	when	SCONJ
ihlr-2017	88	16	determining	determine	VERB
ihlr-2017	88	17	whether	whether	SCONJ
ihlr-2017	88	18	a	a	DET
ihlr-2017	88	19	hospital	hospital	NOUN
ihlr-2017	88	20	qualifies	qualify	VERB
ihlr-2017	88	21	for	for	ADP
ihlr-2017	88	22	exemption	exemption	NOUN
ihlr-2017	88	23	under	under	ADP
ihlr-2017	88	24	section	section	NOUN
ihlr-2017	88	25	501(c)(3	501(c)(3	NOUN
ihlr-2017	88	26	)	)	PUNCT
ihlr-2017	88	27	,	,	PUNCT
ihlr-2017	88	28	namely	namely	ADV
ihlr-2017	88	29	,	,	PUNCT
ihlr-2017	88	30	does	do	AUX
ihlr-2017	88	31	the	the	DET
ihlr-2017	88	32	hospital	hospital	NOUN
ihlr-2017	88	33	:	:	PUNCT
ihlr-2017	88	34	(	(	PUNCT
ihlr-2017	88	35	1	1	X
ihlr-2017	88	36	)	)	PUNCT
ihlr-2017	88	37	operate	operate	VERB
ihlr-2017	88	38	an	an	DET
ihlr-2017	88	39	emergency	emergency	NOUN
ihlr-2017	88	40	room	room	NOUN
ihlr-2017	88	41	open	open	ADJ
ihlr-2017	88	42	to	to	ADP
ihlr-2017	88	43	all	all	DET
ihlr-2017	88	44	persons	person	NOUN
ihlr-2017	88	45	regardless	regardless	ADV
ihlr-2017	88	46	of	of	ADP
ihlr-2017	88	47	ability	ability	NOUN
ihlr-2017	88	48	to	to	PART
ihlr-2017	88	49	pay	pay	VERB
ihlr-2017	88	50	;	;	PUNCT
ihlr-2017	88	51	(	(	PUNCT
ihlr-2017	88	52	2	2	X
ihlr-2017	88	53	)	)	PUNCT
ihlr-2017	88	54	provide	provide	VERB
ihlr-2017	88	55	care	care	NOUN
ihlr-2017	88	56	to	to	ADP
ihlr-2017	88	57	all	all	DET
ihlr-2017	88	58	persons	person	NOUN
ihlr-2017	88	59	able	able	ADJ
ihlr-2017	88	60	to	to	PART
ihlr-2017	88	61	pay	pay	VERB
ihlr-2017	88	62	directly	directly	ADV
ihlr-2017	88	63	or	or	CCONJ
ihlr-2017	88	64	through	through	ADP
ihlr-2017	88	65	insurance	insurance	NOUN
ihlr-2017	88	66	;	;	PUNCT
ihlr-2017	88	67	(	(	PUNCT
ihlr-2017	88	68	3	3	X
ihlr-2017	88	69	)	)	PUNCT
ihlr-2017	88	70	serve	serve	VERB
ihlr-2017	88	71	a	a	DET
ihlr-2017	88	72	public	public	ADJ
ihlr-2017	88	73	interest	interest	NOUN
ihlr-2017	88	74	;	;	PUNCT
ihlr-2017	88	75	(	(	PUNCT
ihlr-2017	88	76	4	4	X
ihlr-2017	88	77	)	)	PUNCT
ihlr-2017	88	78	maintain	maintain	VERB
ihlr-2017	88	79	an	an	DET
ihlr-2017	88	80	open	open	ADJ
ihlr-2017	88	81	medical	medical	ADJ
ihlr-2017	88	82	staff	staff	NOUN
ihlr-2017	88	83	;	;	PUNCT
ihlr-2017	88	84	and	and	CCONJ
ihlr-2017	88	85	(	(	PUNCT
ihlr-2017	88	86	5	5	X
ihlr-2017	88	87	)	)	PUNCT
ihlr-2017	88	88	use	use	NOUN
ihlr-2017	88	89	surplus	surplus	NOUN
ihlr-2017	88	90	revenues	revenue	NOUN
ihlr-2017	88	91	to	to	PART
ihlr-2017	88	92	improve	improve	VERB
ihlr-2017	88	93	the	the	DET
ihlr-2017	88	94	quality	quality	NOUN
ihlr-2017	88	95	of	of	ADP
ihlr-2017	88	96	care	care	NOUN
ihlr-2017	88	97	,	,	PUNCT
ihlr-2017	88	98	facilities	facility	NOUN
ihlr-2017	88	99	,	,	PUNCT
ihlr-2017	88	100	medical	medical	ADJ
ihlr-2017	88	101	training	training	NOUN
ihlr-2017	88	102	,	,	PUNCT
ihlr-2017	88	103	education	education	NOUN
ihlr-2017	88	104	,	,	PUNCT
ihlr-2017	88	105	and	and	CCONJ
ihlr-2017	88	106	research.22	research.22	NOUN
ihlr-2017	88	107	determinations	determination	NOUN
ihlr-2017	88	108	were	be	AUX
ihlr-2017	88	109	to	to	PART
ihlr-2017	88	110	be	be	AUX
ihlr-2017	88	111	made	make	VERB
ihlr-2017	88	112	after	after	ADP
ihlr-2017	88	113	consideration	consideration	NOUN
ihlr-2017	88	114	of	of	ADP
ihlr-2017	88	115	“	"	PUNCT
ihlr-2017	88	116	all	all	PRON
ihlr-2017	88	117	of	of	ADP
ihlr-2017	88	118	the	the	DET
ihlr-2017	88	119	relevant	relevant	ADJ
ihlr-2017	88	120	facts	fact	NOUN
ihlr-2017	88	121	and	and	CCONJ
ihlr-2017	88	122	circumstances	circumstance	NOUN
ihlr-2017	88	123	in	in	ADP
ihlr-2017	88	124	each	each	DET
ihlr-2017	88	125	case	case	NOUN
ihlr-2017	88	126	,	,	PUNCT
ihlr-2017	88	127	”	"	PUNCT
ihlr-2017	88	128	with	with	ADP
ihlr-2017	88	129	the	the	DET
ihlr-2017	88	130	absence	absence	NOUN
ihlr-2017	88	131	of	of	ADP
ihlr-2017	88	132	particular	particular	ADJ
ihlr-2017	88	133	factors	factor	NOUN
ihlr-2017	88	134	,	,	PUNCT
ihlr-2017	88	135	or	or	CCONJ
ihlr-2017	88	136	the	the	DET
ihlr-2017	88	137	presence	presence	NOUN
ihlr-2017	88	138	of	of	ADP
ihlr-2017	88	139	others	other	NOUN
ihlr-2017	88	140	,	,	PUNCT
ihlr-2017	88	141	not	not	PART
ihlr-2017	88	142	necessarily	necessarily	ADV
ihlr-2017	88	143	being	be	AUX
ihlr-2017	88	144	determinative.23	determinative.23	NOUN
ihlr-2017	88	145	2	2	NUM
ihlr-2017	88	146	.	.	PUNCT
ihlr-2017	89	1	the	the	DET
ihlr-2017	89	2	later	later	ADJ
ihlr-2017	89	3	years	year	NOUN
ihlr-2017	89	4	academics	academic	NOUN
ihlr-2017	89	5	have	have	AUX
ihlr-2017	89	6	suggested	suggest	VERB
ihlr-2017	89	7	that	that	SCONJ
ihlr-2017	89	8	the	the	DET
ihlr-2017	89	9	irs	irs	PROPN
ihlr-2017	89	10	began	begin	VERB
ihlr-2017	89	11	to	to	PART
ihlr-2017	89	12	undermine	undermine	VERB
ihlr-2017	89	13	its	its	PRON
ihlr-2017	89	14	standard	standard	NOUN
ihlr-2017	89	15	almost	almost	ADV
ihlr-2017	89	16	immediately	immediately	ADV
ihlr-2017	89	17	after	after	ADP
ihlr-2017	89	18	adoption.24	adoption.24	NOUN
ihlr-2017	89	19	in	in	ADP
ihlr-2017	89	20	1973	1973	NUM
ihlr-2017	89	21	,	,	PUNCT
ihlr-2017	89	22	sound	sound	ADJ
ihlr-2017	89	23	health	health	NOUN
ihlr-2017	89	24	association	association	NOUN
ihlr-2017	89	25	(	(	PUNCT
ihlr-2017	89	26	“	"	PUNCT
ihlr-2017	89	27	sound	sound	ADJ
ihlr-2017	89	28	health	health	NOUN
ihlr-2017	89	29	”	"	PUNCT
ihlr-2017	89	30	)	)	PUNCT
ihlr-2017	89	31	,	,	PUNCT
ihlr-2017	89	32	a	a	DET
ihlr-2017	89	33	“	"	PUNCT
ihlr-2017	89	34	staff	staff	NOUN
ihlr-2017	89	35	model	model	NOUN
ihlr-2017	89	36	”	"	PUNCT
ihlr-2017	89	37	nonprofit	nonprofit	ADJ
ihlr-2017	89	38	health	health	NOUN
ihlr-2017	89	39	maintenance	maintenance	NOUN
ihlr-2017	89	40	organization	organization	NOUN
ihlr-2017	89	41	(	(	PUNCT
ihlr-2017	89	42	“	"	PUNCT
ihlr-2017	89	43	hmo	hmo	PROPN
ihlr-2017	89	44	”	"	PUNCT
ihlr-2017	89	45	)	)	PUNCT
ihlr-2017	89	46	was	be	AUX
ihlr-2017	89	47	denied	deny	VERB
ihlr-2017	89	48	tax	tax	NOUN
ihlr-2017	89	49	-	-	PUNCT
ihlr-2017	89	50	exemption	exemption	NOUN
ihlr-2017	89	51	under	under	ADP
ihlr-2017	89	52	section	section	NOUN
ihlr-2017	89	53	501(c)(3).25	501(c)(3).25	PROPN
ihlr-2017	89	54	under	under	ADP
ihlr-2017	89	55	this	this	DET
ihlr-2017	89	56	model	model	NOUN
ihlr-2017	89	57	,	,	PUNCT
ihlr-2017	89	58	sound	sound	ADJ
ihlr-2017	89	59	health	health	NOUN
ihlr-2017	89	60	employed	employ	VERB
ihlr-2017	89	61	salaried	salary	VERB
ihlr-2017	89	62	clinicians	clinician	NOUN
ihlr-2017	89	63	,	,	PUNCT
ihlr-2017	89	64	contracted	contract	VERB
ihlr-2017	89	65	with	with	ADP
ihlr-2017	89	66	secondary	secondary	ADJ
ihlr-2017	89	67	providers	provider	NOUN
ihlr-2017	89	68	,	,	PUNCT
ihlr-2017	89	69	and	and	CCONJ
ihlr-2017	89	70	administered	administer	VERB
ihlr-2017	89	71	nearly	nearly	ADV
ihlr-2017	89	72	all	all	PRON
ihlr-2017	89	73	services	service	NOUN
ihlr-2017	89	74	at	at	ADP
ihlr-2017	89	75	failure	failure	NOUN
ihlr-2017	89	76	of	of	ADP
ihlr-2017	89	77	community	community	NOUN
ihlr-2017	89	78	benefit	benefit	NOUN
ihlr-2017	89	79	,	,	PUNCT
ihlr-2017	89	80	15	15	NUM
ihlr-2017	89	81	health	health	NOUN
ihlr-2017	89	82	matrix	matrix	NOUN
ihlr-2017	89	83	29	29	NUM
ihlr-2017	89	84	,	,	PUNCT
ihlr-2017	89	85	30	30	NUM
ihlr-2017	89	86	(	(	PUNCT
ihlr-2017	89	87	2005	2005	NUM
ihlr-2017	89	88	)	)	PUNCT
ihlr-2017	89	89	.	.	PUNCT
ihlr-2017	90	1	19	19	NUM
ihlr-2017	90	2	.	.	PUNCT
ihlr-2017	91	1	john	john	PROPN
ihlr-2017	91	2	m.	m.	PROPN
ihlr-2017	91	3	quirk	quirk	PROPN
ihlr-2017	91	4	,	,	PUNCT
ihlr-2017	91	5	turning	turn	VERB
ihlr-2017	91	6	back	back	ADP
ihlr-2017	91	7	the	the	DET
ihlr-2017	91	8	clock	clock	NOUN
ihlr-2017	91	9	on	on	ADP
ihlr-2017	91	10	the	the	DET
ihlr-2017	91	11	health	health	NOUN
ihlr-2017	91	12	care	care	PROPN
ihlr-2017	91	13	organization	organization	PROPN
ihlr-2017	91	14	standard	standard	NOUN
ihlr-2017	91	15	for	for	ADP
ihlr-2017	91	16	federal	federal	ADJ
ihlr-2017	91	17	tax	tax	NOUN
ihlr-2017	91	18	exemption	exemption	NOUN
ihlr-2017	91	19	,	,	PUNCT
ihlr-2017	91	20	43	43	NUM
ihlr-2017	91	21	willamette	willamette	PROPN
ihlr-2017	91	22	l.	l.	PROPN
ihlr-2017	91	23	rev	rev	PROPN
ihlr-2017	91	24	.	.	PROPN
ihlr-2017	91	25	69	69	NUM
ihlr-2017	91	26	,	,	PUNCT
ihlr-2017	91	27	74	74	NUM
ihlr-2017	91	28	(	(	PUNCT
ihlr-2017	91	29	2007	2007	NUM
ihlr-2017	91	30	)	)	PUNCT
ihlr-2017	91	31	.	.	PUNCT
ihlr-2017	92	1	see	see	VERB
ihlr-2017	92	2	generally	generally	ADV
ihlr-2017	92	3	robert	robert	PROPN
ihlr-2017	92	4	s.	s.	PROPN
ihlr-2017	92	5	bromberg	bromberg	PROPN
ihlr-2017	92	6	,	,	PUNCT
ihlr-2017	92	7	the	the	DET
ihlr-2017	92	8	charitable	charitable	ADJ
ihlr-2017	92	9	hospital	hospital	NOUN
ihlr-2017	92	10	,	,	PUNCT
ihlr-2017	92	11	20	20	NUM
ihlr-2017	92	12	cath	cath	NOUN
ihlr-2017	92	13	.	.	PUNCT
ihlr-2017	93	1	u.	u.	PROPN
ihlr-2017	93	2	l.	l.	PROPN
ihlr-2017	93	3	rev	rev	PROPN
ihlr-2017	93	4	.	.	PROPN
ihlr-2017	93	5	237	237	NUM
ihlr-2017	93	6	(	(	PUNCT
ihlr-2017	93	7	1970	1970	NUM
ihlr-2017	93	8	)	)	PUNCT
ihlr-2017	93	9	.	.	PUNCT
ihlr-2017	94	1	20	20	NUM
ihlr-2017	94	2	.	.	X
ihlr-2017	94	3	colombo	colombo	NOUN
ihlr-2017	94	4	,	,	PUNCT
ihlr-2017	94	5	supra	supra	PROPN
ihlr-2017	94	6	note	note	PROPN
ihlr-2017	94	7	18	18	NUM
ihlr-2017	94	8	,	,	PUNCT
ihlr-2017	94	9	at	at	ADP
ihlr-2017	94	10	30	30	NUM
ihlr-2017	94	11	-	-	SYM
ihlr-2017	94	12	31	31	NUM
ihlr-2017	94	13	.	.	PUNCT
ihlr-2017	95	1	21	21	NUM
ihlr-2017	95	2	.	.	PUNCT
ihlr-2017	96	1	rev	rev	PROPN
ihlr-2017	96	2	.	.	PUNCT
ihlr-2017	96	3	rul	rul	PROPN
ihlr-2017	96	4	.	.	PUNCT
ihlr-2017	97	1	69	69	NUM
ihlr-2017	97	2	-	-	SYM
ihlr-2017	97	3	545	545	NUM
ihlr-2017	97	4	,	,	PUNCT
ihlr-2017	97	5	1969	1969	NUM
ihlr-2017	97	6	-	-	SYM
ihlr-2017	97	7	2	2	NUM
ihlr-2017	97	8	c.b	c.b	PROPN
ihlr-2017	97	9	.	.	PROPN
ihlr-2017	97	10	117	117	NUM
ihlr-2017	97	11	,	,	PUNCT
ihlr-2017	97	12	available	available	ADJ
ihlr-2017	97	13	at	at	ADP
ihlr-2017	97	14	http://www.irs.gov/pub/irs-tege/	http://www.irs.gov/pub/irs-tege/	NOUN
ihlr-2017	97	15	rr69-545.pdf	rr69-545.pdf	PROPN
ihlr-2017	97	16	.	.	PUNCT
ihlr-2017	98	1	22	22	NUM
ihlr-2017	98	2	.	.	PUNCT
ihlr-2017	99	1	i	i	PRON
ihlr-2017	99	2	d.	d.	PROPN
ihlr-2017	99	3	23	23	NUM
ihlr-2017	99	4	.	.	PUNCT
ihlr-2017	100	1	i	i	PRON
ihlr-2017	100	2	d.	d.	PROPN
ihlr-2017	100	3	24	24	NUM
ihlr-2017	100	4	.	.	PUNCT
ihlr-2017	101	1	see	see	VERB
ihlr-2017	101	2	generally	generally	ADV
ihlr-2017	101	3	colombo	colombo	NOUN
ihlr-2017	101	4	,	,	PUNCT
ihlr-2017	101	5	supra	supra	PROPN
ihlr-2017	101	6	note	note	PROPN
ihlr-2017	101	7	18	18	NUM
ihlr-2017	101	8	;	;	PUNCT
ihlr-2017	101	9	mancino	mancino	NOUN
ihlr-2017	101	10	,	,	PUNCT
ihlr-2017	101	11	supra	supra	PROPN
ihlr-2017	101	12	note	note	NOUN
ihlr-2017	101	13	6	6	NUM
ihlr-2017	101	14	.	.	SYM
ihlr-2017	101	15	25	25	NUM
ihlr-2017	101	16	.	.	PUNCT
ihlr-2017	102	1	sound	sound	ADJ
ihlr-2017	102	2	health	health	NOUN
ihlr-2017	102	3	ass’n	ass’n	NOUN
ihlr-2017	102	4	v.	v.	ADP
ihlr-2017	102	5	comm’r	comm’r	NOUN
ihlr-2017	102	6	,	,	PUNCT
ihlr-2017	102	7	71	71	NUM
ihlr-2017	102	8	t.c	t.c	PROPN
ihlr-2017	102	9	.	.	PROPN
ihlr-2017	102	10	158	158	NUM
ihlr-2017	102	11	,	,	PUNCT
ihlr-2017	102	12	172	172	NUM
ihlr-2017	102	13	(	(	PUNCT
ihlr-2017	102	14	t.c	t.c	PROPN
ihlr-2017	102	15	.	.	PROPN
ihlr-2017	102	16	1978	1978	NUM
ihlr-2017	102	17	)	)	PUNCT
ihlr-2017	102	18	(	(	PUNCT
ihlr-2017	102	19	in	in	ADP
ihlr-2017	102	20	1973	1973	NUM
ihlr-2017	102	21	,	,	PUNCT
ihlr-2017	102	22	sound	sound	ADJ
ihlr-2017	102	23	health	health	NOUN
ihlr-2017	102	24	opened	open	VERB
ihlr-2017	102	25	its	its	PRON
ihlr-2017	102	26	clinic	clinic	NOUN
ihlr-2017	102	27	to	to	ADP
ihlr-2017	102	28	nonmembers	nonmember	NOUN
ihlr-2017	102	29	on	on	ADP
ihlr-2017	102	30	a	a	DET
ihlr-2017	102	31	fee	fee	NOUN
ihlr-2017	102	32	-	-	PUNCT
ihlr-2017	102	33	for	for	ADP
ihlr-2017	102	34	-	-	PUNCT
ihlr-2017	102	35	service	service	NOUN
ihlr-2017	102	36	basis	basis	NOUN
ihlr-2017	102	37	,	,	PUNCT
ihlr-2017	102	38	and	and	CCONJ
ihlr-2017	102	39	began	begin	VERB
ihlr-2017	102	40	providing	provide	VERB
ihlr-2017	102	41	emergency	emergency	NOUN
ihlr-2017	102	42	services	service	NOUN
ihlr-2017	102	43	without	without	ADP
ihlr-2017	102	44	regard	regard	NOUN
ihlr-2017	102	45	to	to	ADP
ihlr-2017	102	46	the	the	DET
ihlr-2017	102	47	patient	patient	NOUN
ihlr-2017	102	48	’s	’s	PART
ihlr-2017	102	49	ability	ability	NOUN
ihlr-2017	102	50	to	to	PART
ihlr-2017	102	51	pay	pay	VERB
ihlr-2017	102	52	.	.	PUNCT
ihlr-2017	103	1	moreover	moreover	ADV
ihlr-2017	103	2	,	,	PUNCT
ihlr-2017	103	3	sound	sound	ADJ
ihlr-2017	103	4	health	health	NOUN
ihlr-2017	103	5	initiated	initiate	VERB
ihlr-2017	103	6	a	a	DET
ihlr-2017	103	7	subsidy	subsidy	NOUN
ihlr-2017	103	8	program	program	NOUN
ihlr-2017	103	9	for	for	ADP
ihlr-2017	103	10	nonmembers	nonmember	NOUN
ihlr-2017	103	11	who	who	PRON
ihlr-2017	103	12	failed	fail	VERB
ihlr-2017	103	13	to	to	PART
ihlr-2017	103	14	meet	meet	VERB
ihlr-2017	103	15	medicaid	medicaid	PROPN
ihlr-2017	103	16	’s	’s	PART
ihlr-2017	103	17	minimum	minimum	ADJ
ihlr-2017	103	18	income	income	NOUN
ihlr-2017	103	19	requirements	requirement	NOUN
ihlr-2017	103	20	,	,	PUNCT
ihlr-2017	103	21	yet	yet	CCONJ
ihlr-2017	103	22	still	still	ADV
ihlr-2017	103	23	could	could	AUX
ihlr-2017	103	24	not	not	PART
ihlr-2017	103	25	afford	afford	VERB
ihlr-2017	103	26	the	the	DET
ihlr-2017	103	27	association	association	NOUN
ihlr-2017	103	28	’s	’s	PART
ihlr-2017	103	29	dues	due	NOUN
ihlr-2017	103	30	.	.	PUNCT
ihlr-2017	103	31	)	)	PUNCT
ihlr-2017	103	32	.	.	PUNCT
ihlr-2017	104	1	370	370	NUM
ihlr-2017	104	2	indiana	indiana	PROPN
ihlr-2017	104	3	health	health	PROPN
ihlr-2017	104	4	law	law	PROPN
ihlr-2017	104	5	review	review	NOUN
ihlr-2017	104	6	[	[	X
ihlr-2017	104	7	vol	vol	NOUN
ihlr-2017	104	8	.	.	PUNCT
ihlr-2017	104	9	8:2	8:2	NUM
ihlr-2017	104	10	its	its	PRON
ihlr-2017	104	11	own	own	ADJ
ihlr-2017	104	12	clinic.26	clinic.26	ADJ
ihlr-2017	104	13	moreover	moreover	ADV
ihlr-2017	104	14	,	,	PUNCT
ihlr-2017	104	15	it	it	PRON
ihlr-2017	104	16	provided	provide	VERB
ihlr-2017	104	17	services	service	NOUN
ihlr-2017	104	18	to	to	ADP
ihlr-2017	104	19	both	both	DET
ihlr-2017	104	20	members	member	NOUN
ihlr-2017	104	21	and	and	CCONJ
ihlr-2017	104	22	nonmembers	nonmember	NOUN
ihlr-2017	104	23	regardless	regardless	ADV
ihlr-2017	104	24	of	of	ADP
ihlr-2017	104	25	their	their	PRON
ihlr-2017	104	26	ability	ability	NOUN
ihlr-2017	104	27	to	to	AUX
ihlr-2017	104	28	pay.27	pay.27	VERB
ihlr-2017	104	29	despite	despite	SCONJ
ihlr-2017	104	30	this	this	DET
ihlr-2017	104	31	structure	structure	NOUN
ihlr-2017	104	32	and	and	CCONJ
ihlr-2017	104	33	clear	clear	ADJ
ihlr-2017	104	34	congressional	congressional	ADJ
ihlr-2017	104	35	preference	preference	NOUN
ihlr-2017	104	36	for	for	ADP
ihlr-2017	104	37	such	such	ADJ
ihlr-2017	104	38	organizations,28	organizations,28	NOUN
ihlr-2017	104	39	a	a	DET
ihlr-2017	104	40	final	final	ADJ
ihlr-2017	104	41	irs	irs	PROPN
ihlr-2017	104	42	ruling	ruling	NOUN
ihlr-2017	104	43	declared	declare	VERB
ihlr-2017	104	44	that	that	SCONJ
ihlr-2017	104	45	sound	sound	ADJ
ihlr-2017	104	46	health	health	NOUN
ihlr-2017	104	47	’s	’s	PART
ihlr-2017	104	48	members	member	NOUN
ihlr-2017	104	49	would	would	AUX
ihlr-2017	104	50	receive	receive	VERB
ihlr-2017	104	51	preferential	preferential	ADJ
ihlr-2017	104	52	treatment	treatment	NOUN
ihlr-2017	104	53	and	and	CCONJ
ihlr-2017	104	54	that	that	SCONJ
ihlr-2017	104	55	a	a	DET
ihlr-2017	104	56	prepayment	prepayment	NOUN
ihlr-2017	104	57	feature	feature	NOUN
ihlr-2017	104	58	for	for	ADP
ihlr-2017	104	59	members	member	NOUN
ihlr-2017	104	60	did	do	AUX
ihlr-2017	104	61	not	not	PART
ihlr-2017	104	62	further	far	ADV
ihlr-2017	104	63	a	a	DET
ihlr-2017	104	64	public	public	ADJ
ihlr-2017	104	65	charitable	charitable	ADJ
ihlr-2017	104	66	purpose.29	purpose.29	NOUN
ihlr-2017	104	67	however	however	ADV
ihlr-2017	104	68	,	,	PUNCT
ihlr-2017	104	69	the	the	DET
ihlr-2017	104	70	tax	tax	NOUN
ihlr-2017	104	71	court	court	NOUN
ihlr-2017	104	72	disagreed	disagree	VERB
ihlr-2017	104	73	noting	note	VERB
ihlr-2017	104	74	that	that	SCONJ
ihlr-2017	104	75	the	the	DET
ihlr-2017	104	76	provision	provision	NOUN
ihlr-2017	104	77	of	of	ADP
ihlr-2017	104	78	medical	medical	ADJ
ihlr-2017	104	79	care	care	NOUN
ihlr-2017	104	80	is	be	AUX
ihlr-2017	104	81	a	a	DET
ihlr-2017	104	82	charitable	charitable	ADJ
ihlr-2017	104	83	activity	activity	NOUN
ihlr-2017	104	84	and	and	CCONJ
ihlr-2017	104	85	that	that	SCONJ
ihlr-2017	104	86	the	the	DET
ihlr-2017	104	87	tests	test	NOUN
ihlr-2017	104	88	applied	apply	VERB
ihlr-2017	104	89	to	to	PART
ihlr-2017	104	90	determine	determine	VERB
ihlr-2017	104	91	hospital	hospital	NOUN
ihlr-2017	104	92	exemption	exemption	NOUN
ihlr-2017	104	93	are	be	AUX
ihlr-2017	104	94	relevant	relevant	ADJ
ihlr-2017	104	95	to	to	PART
ihlr-2017	104	96	hmos.30	hmos.30	VERB
ihlr-2017	104	97	the	the	DET
ihlr-2017	104	98	court	court	NOUN
ihlr-2017	104	99	went	go	VERB
ihlr-2017	104	100	on	on	ADP
ihlr-2017	104	101	to	to	PART
ihlr-2017	104	102	hold	hold	VERB
ihlr-2017	104	103	that	that	SCONJ
ihlr-2017	104	104	there	there	PRON
ihlr-2017	104	105	was	be	VERB
ihlr-2017	104	106	no	no	DET
ihlr-2017	104	107	significant	significant	ADJ
ihlr-2017	104	108	preferential	preferential	ADJ
ihlr-2017	104	109	treatment	treatment	NOUN
ihlr-2017	104	110	resulting	result	VERB
ihlr-2017	104	111	in	in	ADP
ihlr-2017	104	112	private	private	ADJ
ihlr-2017	104	113	benefit	benefit	NOUN
ihlr-2017	104	114	to	to	ADP
ihlr-2017	104	115	the	the	DET
ihlr-2017	104	116	organization	organization	NOUN
ihlr-2017	104	117	’s	’s	PART
ihlr-2017	104	118	“	"	PUNCT
ihlr-2017	104	119	insiders	insider	NOUN
ihlr-2017	104	120	,	,	PUNCT
ihlr-2017	104	121	”	"	PUNCT
ihlr-2017	104	122	and	and	CCONJ
ihlr-2017	104	123	that	that	DET
ihlr-2017	104	124	membership	membership	NOUN
ihlr-2017	104	125	was	be	AUX
ihlr-2017	104	126	“	"	PUNCT
ihlr-2017	104	127	not	not	PART
ihlr-2017	104	128	so	so	ADV
ihlr-2017	104	129	limited	limited	ADJ
ihlr-2017	104	130	that	that	SCONJ
ihlr-2017	104	131	the	the	DET
ihlr-2017	104	132	community	community	NOUN
ihlr-2017	104	133	as	as	ADP
ihlr-2017	104	134	a	a	DET
ihlr-2017	104	135	whole	whole	NOUN
ihlr-2017	104	136	[	[	X
ihlr-2017	104	137	would	would	AUX
ihlr-2017	104	138	]	]	PART
ihlr-2017	104	139	not	not	PART
ihlr-2017	104	140	benefit	benefit	VERB
ihlr-2017	104	141	.	.	PUNCT
ihlr-2017	105	1	”31	”31	PROPN
ihlr-2017	106	1	in	in	ADP
ihlr-2017	106	2	the	the	DET
ihlr-2017	106	3	early	early	ADJ
ihlr-2017	106	4	1990s	1990	NOUN
ihlr-2017	106	5	,	,	PUNCT
ihlr-2017	106	6	the	the	DET
ihlr-2017	106	7	irs	irs	PROPN
ihlr-2017	106	8	challenged	challenge	VERB
ihlr-2017	106	9	the	the	DET
ihlr-2017	106	10	charitable	charitable	ADJ
ihlr-2017	106	11	exemption	exemption	NOUN
ihlr-2017	106	12	of	of	ADP
ihlr-2017	106	13	another	another	DET
ihlr-2017	106	14	hmo	hmo	PROPN
ihlr-2017	106	15	,	,	PUNCT
ihlr-2017	106	16	geisinger	geisinger	PROPN
ihlr-2017	106	17	health	health	NOUN
ihlr-2017	106	18	plan	plan	NOUN
ihlr-2017	106	19	(	(	PUNCT
ihlr-2017	106	20	“	"	PUNCT
ihlr-2017	106	21	geisinger”).32	geisinger”).32	VERB
ihlr-2017	106	22	in	in	ADP
ihlr-2017	106	23	contrast	contrast	NOUN
ihlr-2017	106	24	to	to	ADP
ihlr-2017	106	25	sound	sound	VERB
ihlr-2017	106	26	health	health	NOUN
ihlr-2017	106	27	,	,	PUNCT
ihlr-2017	106	28	geisinger	geisinger	PROPN
ihlr-2017	106	29	was	be	AUX
ihlr-2017	106	30	organized	organize	VERB
ihlr-2017	106	31	as	as	ADP
ihlr-2017	106	32	a	a	DET
ihlr-2017	106	33	“	"	PUNCT
ihlr-2017	106	34	contractual	contractual	ADJ
ihlr-2017	106	35	model	model	NOUN
ihlr-2017	106	36	”	"	PUNCT
ihlr-2017	106	37	(	(	PUNCT
ihlr-2017	106	38	meaning	mean	VERB
ihlr-2017	106	39	it	it	PRON
ihlr-2017	106	40	maintained	maintain	VERB
ihlr-2017	106	41	provider	provider	NOUN
ihlr-2017	106	42	contracts	contract	NOUN
ihlr-2017	106	43	with	with	ADP
ihlr-2017	106	44	third	third	ADJ
ihlr-2017	106	45	party	party	PROPN
ihlr-2017	106	46	health	health	NOUN
ihlr-2017	106	47	professionals)33	professionals)33	PROPN
ihlr-2017	106	48	with	with	ADP
ihlr-2017	106	49	a	a	DET
ihlr-2017	106	50	limited	limited	ADJ
ihlr-2017	106	51	charity	charity	NOUN
ihlr-2017	106	52	care	care	NOUN
ihlr-2017	106	53	program.34	program.34	PROPN
ihlr-2017	106	54	hoping	hope	VERB
ihlr-2017	106	55	to	to	PART
ihlr-2017	106	56	capitalize	capitalize	VERB
ihlr-2017	106	57	on	on	ADP
ihlr-2017	106	58	these	these	DET
ihlr-2017	106	59	differences	difference	NOUN
ihlr-2017	106	60	,	,	PUNCT
ihlr-2017	106	61	the	the	DET
ihlr-2017	106	62	irs	irs	PROPN
ihlr-2017	106	63	’s	’s	PART
ihlr-2017	106	64	arguments	argument	NOUN
ihlr-2017	106	65	were	be	AUX
ihlr-2017	106	66	again	again	ADV
ihlr-2017	106	67	rejected	reject	VERB
ihlr-2017	106	68	by	by	ADP
ihlr-2017	106	69	the	the	DET
ihlr-2017	106	70	tax	tax	NOUN
ihlr-2017	106	71	court	court	NOUN
ihlr-2017	106	72	,	,	PUNCT
ihlr-2017	106	73	which	which	PRON
ihlr-2017	106	74	held	hold	VERB
ihlr-2017	106	75	that	that	SCONJ
ihlr-2017	106	76	geisinger	geisinger	PROPN
ihlr-2017	106	77	’s	’s	PART
ihlr-2017	106	78	membership	membership	NOUN
ihlr-2017	106	79	was	be	AUX
ihlr-2017	106	80	unlimited	unlimited	ADJ
ihlr-2017	106	81	,	,	PUNCT
ihlr-2017	106	82	provided	provide	VERB
ihlr-2017	106	83	a	a	DET
ihlr-2017	106	84	community	community	NOUN
ihlr-2017	106	85	benefit	benefit	NOUN
ihlr-2017	106	86	,	,	PUNCT
ihlr-2017	106	87	and	and	CCONJ
ihlr-2017	106	88	was	be	AUX
ihlr-2017	106	89	not	not	PART
ihlr-2017	106	90	operated	operate	VERB
ihlr-2017	106	91	for	for	ADP
ihlr-2017	106	92	private	private	ADJ
ihlr-2017	106	93	benefit.35	benefit.35	NOUN
ihlr-2017	106	94	however	however	ADV
ihlr-2017	106	95	,	,	PUNCT
ihlr-2017	106	96	on	on	ADP
ihlr-2017	106	97	appeal	appeal	NOUN
ihlr-2017	106	98	,	,	PUNCT
ihlr-2017	106	99	the	the	DET
ihlr-2017	106	100	third	third	ADJ
ihlr-2017	106	101	circuit	circuit	NOUN
ihlr-2017	106	102	reversed	reverse	VERB
ihlr-2017	106	103	finding	find	VERB
ihlr-2017	106	104	the	the	DET
ihlr-2017	106	105	community	community	NOUN
ihlr-2017	106	106	benefit	benefit	NOUN
ihlr-2017	106	107	was	be	AUX
ihlr-2017	106	108	limited	limit	VERB
ihlr-2017	106	109	to	to	ADP
ihlr-2017	106	110	geisinger	geisinger	PROPN
ihlr-2017	106	111	members	member	NOUN
ihlr-2017	106	112	“	"	PUNCT
ihlr-2017	106	113	since	since	SCONJ
ihlr-2017	106	114	the	the	DET
ihlr-2017	106	115	requirement	requirement	NOUN
ihlr-2017	106	116	of	of	ADP
ihlr-2017	106	117	subscribership	subscribership	NOUN
ihlr-2017	106	118	remain[ed	remain[ed	PROPN
ihlr-2017	106	119	]	]	PUNCT
ihlr-2017	106	120	a	a	DET
ihlr-2017	106	121	condition	condition	NOUN
ihlr-2017	106	122	precedent	precedent	NOUN
ihlr-2017	106	123	to	to	ADP
ihlr-2017	106	124	any	any	DET
ihlr-2017	106	125	service	service	NOUN
ihlr-2017	106	126	.	.	PUNCT
ihlr-2017	107	1	”36	”36	VERB
ihlr-2017	107	2	in	in	ADP
ihlr-2017	107	3	addition	addition	NOUN
ihlr-2017	107	4	,	,	PUNCT
ihlr-2017	107	5	the	the	DET
ihlr-2017	107	6	plan	plan	NOUN
ihlr-2017	107	7	’s	’s	PART
ihlr-2017	107	8	charity	charity	NOUN
ihlr-2017	107	9	care	care	NOUN
ihlr-2017	107	10	offering	offering	NOUN
ihlr-2017	107	11	in	in	ADP
ihlr-2017	107	12	the	the	DET
ihlr-2017	107	13	form	form	NOUN
ihlr-2017	107	14	of	of	ADP
ihlr-2017	107	15	a	a	DET
ihlr-2017	107	16	subsidized	subsidize	VERB
ihlr-2017	107	17	dues	due	NOUN
ihlr-2017	107	18	program	program	NOUN
ihlr-2017	107	19	was	be	AUX
ihlr-2017	107	20	miniscule	miniscule	ADJ
ihlr-2017	107	21	and	and	CCONJ
ihlr-2017	107	22	would	would	AUX
ihlr-2017	107	23	only	only	ADV
ihlr-2017	107	24	cover	cover	VERB
ihlr-2017	107	25	thirty	thirty	NUM
ihlr-2017	107	26	-	-	PUNCT
ihlr-2017	107	27	five	five	NUM
ihlr-2017	107	28	people	people	NOUN
ihlr-2017	107	29	,	,	PUNCT
ihlr-2017	107	30	as	as	SCONJ
ihlr-2017	107	31	compared	compare	VERB
ihlr-2017	107	32	to	to	ADP
ihlr-2017	107	33	approximately	approximately	ADV
ihlr-2017	107	34	70,000	70,000	NUM
ihlr-2017	107	35	paying	pay	VERB
ihlr-2017	107	36	members.37	members.37	PROPN
ihlr-2017	107	37	almost	almost	ADV
ihlr-2017	107	38	ten	ten	NUM
ihlr-2017	107	39	years	year	NOUN
ihlr-2017	107	40	after	after	ADP
ihlr-2017	107	41	the	the	DET
ihlr-2017	107	42	geisinger	geisinger	PROPN
ihlr-2017	107	43	decision	decision	NOUN
ihlr-2017	107	44	,	,	PUNCT
ihlr-2017	107	45	the	the	DET
ihlr-2017	107	46	tax	tax	NOUN
ihlr-2017	107	47	court	court	NOUN
ihlr-2017	107	48	heard	hear	VERB
ihlr-2017	107	49	a	a	DET
ihlr-2017	107	50	series	series	NOUN
ihlr-2017	107	51	of	of	ADP
ihlr-2017	107	52	cases	case	NOUN
ihlr-2017	107	53	concerning	concern	VERB
ihlr-2017	107	54	the	the	DET
ihlr-2017	107	55	tax	tax	NOUN
ihlr-2017	107	56	-	-	PUNCT
ihlr-2017	107	57	exempt	exempt	ADJ
ihlr-2017	107	58	status	status	NOUN
ihlr-2017	107	59	of	of	ADP
ihlr-2017	107	60	three	three	NUM
ihlr-2017	107	61	intermountain	intermountain	PROPN
ihlr-2017	107	62	health	health	NOUN
ihlr-2017	107	63	care	care	NOUN
ihlr-2017	107	64	(	(	PUNCT
ihlr-2017	107	65	“	"	PUNCT
ihlr-2017	107	66	ihc	ihc	PROPN
ihlr-2017	107	67	”	"	PUNCT
ihlr-2017	107	68	)	)	PUNCT
ihlr-2017	107	69	system	system	NOUN
ihlr-2017	107	70	subsidiary	subsidiary	NOUN
ihlr-2017	107	71	hmos.38	hmos.38	PROPN
ihlr-2017	107	72	in	in	ADP
ihlr-2017	107	73	each	each	DET
ihlr-2017	107	74	case	case	NOUN
ihlr-2017	107	75	,	,	PUNCT
ihlr-2017	107	76	the	the	DET
ihlr-2017	107	77	tax	tax	NOUN
ihlr-2017	107	78	court	court	NOUN
ihlr-2017	107	79	held	hold	VERB
ihlr-2017	107	80	against	against	ADP
ihlr-2017	107	81	a	a	DET
ihlr-2017	107	82	grant	grant	NOUN
ihlr-2017	107	83	of	of	ADP
ihlr-2017	107	84	exemption	exemption	NOUN
ihlr-2017	107	85	for	for	ADP
ihlr-2017	107	86	failure	failure	NOUN
ihlr-2017	107	87	to	to	PART
ihlr-2017	107	88	provide	provide	VERB
ihlr-2017	107	89	a	a	DET
ihlr-2017	107	90	community	community	NOUN
ihlr-2017	107	91	26	26	NUM
ihlr-2017	107	92	.	.	PUNCT
ihlr-2017	108	1	i	i	PRON
ihlr-2017	108	2	d.	d.	PROPN
ihlr-2017	108	3	27	27	NUM
ihlr-2017	108	4	.	.	PUNCT
ihlr-2017	109	1	i	i	PRON
ihlr-2017	109	2	d.	d.	PROPN
ihlr-2017	109	3	28	28	NUM
ihlr-2017	109	4	.	.	PUNCT
ihlr-2017	110	1	see	see	VERB
ihlr-2017	110	2	health	health	NOUN
ihlr-2017	110	3	maintenance	maintenance	NOUN
ihlr-2017	110	4	organization	organization	PROPN
ihlr-2017	110	5	act	act	NOUN
ihlr-2017	110	6	of	of	ADP
ihlr-2017	110	7	1973	1973	NUM
ihlr-2017	110	8	,	,	PUNCT
ihlr-2017	110	9	pub	pub	NOUN
ihlr-2017	110	10	.	.	PUNCT
ihlr-2017	111	1	l.	l.	PROPN
ihlr-2017	111	2	no	no	INTJ
ihlr-2017	111	3	.	.	PROPN
ihlr-2017	112	1	93	93	NUM
ihlr-2017	112	2	-	-	SYM
ihlr-2017	112	3	222	222	NUM
ihlr-2017	112	4	(	(	PUNCT
ihlr-2017	112	5	codified	codify	VERB
ihlr-2017	112	6	as	as	SCONJ
ihlr-2017	112	7	amended	amend	VERB
ihlr-2017	112	8	at	at	ADP
ihlr-2017	112	9	42	42	NUM
ihlr-2017	112	10	u.s.c	u.s.c	ADJ
ihlr-2017	112	11	.	.	PUNCT
ihlr-2017	113	1	§	§	PROPN
ihlr-2017	113	2	300e	300e	PROPN
ihlr-2017	113	3	(	(	PUNCT
ihlr-2017	113	4	2006	2006	NUM
ihlr-2017	113	5	)	)	PUNCT
ihlr-2017	113	6	)	)	PUNCT
ihlr-2017	113	7	.	.	PUNCT
ihlr-2017	114	1	29	29	NUM
ihlr-2017	114	2	.	.	X
ihlr-2017	115	1	sound	sound	ADJ
ihlr-2017	115	2	health	health	NOUN
ihlr-2017	115	3	ass’n	ass’n	NOUN
ihlr-2017	115	4	,	,	PUNCT
ihlr-2017	115	5	71	71	NUM
ihlr-2017	115	6	t.c	t.c	PROPN
ihlr-2017	115	7	.	.	PUNCT
ihlr-2017	116	1	at	at	ADP
ihlr-2017	116	2	176	176	NUM
ihlr-2017	116	3	.	.	PUNCT
ihlr-2017	117	1	30	30	NUM
ihlr-2017	117	2	.	.	PUNCT
ihlr-2017	118	1	i	i	PRON
ihlr-2017	118	2	d.	d.	PROPN
ihlr-2017	118	3	at	at	ADP
ihlr-2017	118	4	178	178	NUM
ihlr-2017	118	5	-	-	SYM
ihlr-2017	118	6	79	79	NUM
ihlr-2017	118	7	.	.	PUNCT
ihlr-2017	119	1	31	31	NUM
ihlr-2017	119	2	.	.	PUNCT
ihlr-2017	120	1	i	i	PRON
ihlr-2017	120	2	d.	d.	PROPN
ihlr-2017	120	3	at	at	ADP
ihlr-2017	120	4	189	189	NUM
ihlr-2017	120	5	-	-	SYM
ihlr-2017	120	6	90	90	NUM
ihlr-2017	120	7	(	(	PUNCT
ihlr-2017	120	8	alteration	alteration	NOUN
ihlr-2017	120	9	in	in	ADP
ihlr-2017	120	10	original	original	ADJ
ihlr-2017	120	11	)	)	PUNCT
ihlr-2017	120	12	.	.	PUNCT
ihlr-2017	121	1	32	32	NUM
ihlr-2017	121	2	.	.	PUNCT
ihlr-2017	122	1	geisinger	geisinger	PROPN
ihlr-2017	122	2	health	health	PROPN
ihlr-2017	122	3	plan	plan	NOUN
ihlr-2017	122	4	v.	v.	ADP
ihlr-2017	122	5	comm’r	comm’r	NOUN
ihlr-2017	122	6	,	,	PUNCT
ihlr-2017	122	7	t.c.m	t.c.m	INTJ
ihlr-2017	122	8	.	.	PUNCT
ihlr-2017	123	1	(	(	PUNCT
ihlr-2017	123	2	ria	ria	PROPN
ihlr-2017	123	3	)	)	PUNCT
ihlr-2017	123	4	91649	91649	NUM
ihlr-2017	123	5	(	(	PUNCT
ihlr-2017	123	6	1991	1991	NUM
ihlr-2017	123	7	)	)	PUNCT
ihlr-2017	123	8	.	.	PUNCT
ihlr-2017	124	1	33	33	NUM
ihlr-2017	124	2	.	.	PUNCT
ihlr-2017	125	1	peter	peter	PROPN
ihlr-2017	125	2	r.	r.	PROPN
ihlr-2017	125	3	kongstvedt	kongstvedt	PROPN
ihlr-2017	125	4	,	,	PUNCT
ihlr-2017	125	5	the	the	DET
ihlr-2017	125	6	managed	manage	VERB
ihlr-2017	125	7	health	health	NOUN
ihlr-2017	125	8	care	care	NOUN
ihlr-2017	125	9	handbook	handbook	NOUN
ihlr-2017	125	10	38	38	NUM
ihlr-2017	125	11	(	(	PUNCT
ihlr-2017	125	12	aspen	aspen	NOUN
ihlr-2017	125	13	publishers	publisher	NOUN
ihlr-2017	125	14	,	,	PUNCT
ihlr-2017	125	15	4th	4th	ADJ
ihlr-2017	125	16	ed	ed	NOUN
ihlr-2017	125	17	.	.	PROPN
ihlr-2017	125	18	2001	2001	NUM
ihlr-2017	125	19	)	)	PUNCT
ihlr-2017	125	20	(	(	PUNCT
ihlr-2017	125	21	1985	1985	NUM
ihlr-2017	125	22	)	)	PUNCT
ihlr-2017	125	23	.	.	PUNCT
ihlr-2017	126	1	34	34	NUM
ihlr-2017	126	2	.	.	PUNCT
ihlr-2017	127	1	geisinger	geisinger	PROPN
ihlr-2017	127	2	health	health	PROPN
ihlr-2017	127	3	plan	plan	PROPN
ihlr-2017	127	4	,	,	PUNCT
ihlr-2017	127	5	t.c.m	t.c.m	INTJ
ihlr-2017	127	6	.	.	PUNCT
ihlr-2017	128	1	(	(	PUNCT
ihlr-2017	128	2	ria	ria	PROPN
ihlr-2017	128	3	)	)	PUNCT
ihlr-2017	128	4	91649	91649	NUM
ihlr-2017	128	5	at	at	ADP
ihlr-2017	128	6	18	18	NUM
ihlr-2017	128	7	,	,	PUNCT
ihlr-2017	128	8	32	32	NUM
ihlr-2017	128	9	-	-	SYM
ihlr-2017	128	10	34	34	NUM
ihlr-2017	128	11	.	.	PROPN
ihlr-2017	129	1	35	35	NUM
ihlr-2017	129	2	.	.	PUNCT
ihlr-2017	130	1	i	i	PRON
ihlr-2017	130	2	d.	d.	PROPN
ihlr-2017	130	3	at	at	ADP
ihlr-2017	130	4	36	36	NUM
ihlr-2017	130	5	-	-	SYM
ihlr-2017	130	6	37	37	NUM
ihlr-2017	130	7	.	.	PUNCT
ihlr-2017	131	1	36	36	NUM
ihlr-2017	131	2	.	.	PUNCT
ihlr-2017	132	1	geisinger	geisinger	PROPN
ihlr-2017	132	2	health	health	PROPN
ihlr-2017	132	3	plan	plan	NOUN
ihlr-2017	132	4	v.	v.	CCONJ
ihlr-2017	132	5	comm’r	comm’r	NOUN
ihlr-2017	132	6	,	,	PUNCT
ihlr-2017	132	7	985	985	NUM
ihlr-2017	132	8	f.2d	f.2d	NOUN
ihlr-2017	132	9	1210	1210	NUM
ihlr-2017	132	10	,	,	PUNCT
ihlr-2017	132	11	1219	1219	NUM
ihlr-2017	132	12	(	(	PUNCT
ihlr-2017	132	13	3d	3d	NUM
ihlr-2017	132	14	cir	cir	NOUN
ihlr-2017	132	15	.	.	PROPN
ihlr-2017	132	16	1993	1993	NUM
ihlr-2017	132	17	)	)	PUNCT
ihlr-2017	132	18	(	(	PUNCT
ihlr-2017	132	19	alteration	alteration	NOUN
ihlr-2017	132	20	in	in	ADP
ihlr-2017	132	21	original	original	ADJ
ihlr-2017	132	22	)	)	PUNCT
ihlr-2017	132	23	.	.	PUNCT
ihlr-2017	133	1	37	37	NUM
ihlr-2017	133	2	.	.	PUNCT
ihlr-2017	134	1	i	i	PRON
ihlr-2017	134	2	d.	d.	PROPN
ihlr-2017	134	3	at	at	ADP
ihlr-2017	134	4	1220	1220	NUM
ihlr-2017	134	5	.	.	PUNCT
ihlr-2017	135	1	38	38	NUM
ihlr-2017	135	2	.	.	PUNCT
ihlr-2017	136	1	see	see	VERB
ihlr-2017	136	2	generally	generally	ADV
ihlr-2017	136	3	ihc	ihc	PROPN
ihlr-2017	136	4	care	care	NOUN
ihlr-2017	136	5	v.	v.	ADP
ihlr-2017	136	6	comm’r	comm’r	NOUN
ihlr-2017	136	7	,	,	PUNCT
ihlr-2017	136	8	82	82	NUM
ihlr-2017	136	9	t.c.m	t.c.m	NOUN
ihlr-2017	136	10	.	.	PUNCT
ihlr-2017	137	1	(	(	PUNCT
ihlr-2017	137	2	cch	cch	PROPN
ihlr-2017	137	3	)	)	PUNCT
ihlr-2017	137	4	617	617	NUM
ihlr-2017	137	5	(	(	PUNCT
ihlr-2017	137	6	2001	2001	NUM
ihlr-2017	137	7	)	)	PUNCT
ihlr-2017	137	8	;	;	PUNCT
ihlr-2017	137	9	ihc	ihc	PROPN
ihlr-2017	137	10	group	group	PROPN
ihlr-2017	137	11	,	,	PUNCT
ihlr-2017	137	12	inc	inc	PROPN
ihlr-2017	137	13	.	.	PROPN
ihlr-2017	138	1	v.	v.	ADP
ihlr-2017	138	2	comm’r	comm’r	NOUN
ihlr-2017	138	3	,	,	PUNCT
ihlr-2017	138	4	82	82	NUM
ihlr-2017	138	5	t.c.m	t.c.m	NOUN
ihlr-2017	138	6	.	.	PUNCT
ihlr-2017	139	1	(	(	PUNCT
ihlr-2017	139	2	cch	cch	PROPN
ihlr-2017	139	3	)	)	PUNCT
ihlr-2017	139	4	606	606	NUM
ihlr-2017	139	5	(	(	PUNCT
ihlr-2017	139	6	2001	2001	NUM
ihlr-2017	139	7	)	)	PUNCT
ihlr-2017	139	8	;	;	PUNCT
ihlr-2017	139	9	ihc	ihc	PROPN
ihlr-2017	139	10	health	health	NOUN
ihlr-2017	139	11	plans	plan	NOUN
ihlr-2017	139	12	,	,	PUNCT
ihlr-2017	139	13	inc	inc	PROPN
ihlr-2017	139	14	.	.	PROPN
ihlr-2017	140	1	v.	v.	ADP
ihlr-2017	140	2	comm’r	comm’r	NOUN
ihlr-2017	140	3	,	,	PUNCT
ihlr-2017	140	4	82	82	NUM
ihlr-2017	140	5	t.c.m	t.c.m	NOUN
ihlr-2017	140	6	.	.	PUNCT
ihlr-2017	141	1	(	(	PUNCT
ihlr-2017	141	2	cch	cch	NOUN
ihlr-2017	141	3	)	)	PUNCT
ihlr-2017	141	4	593	593	NUM
ihlr-2017	141	5	(	(	PUNCT
ihlr-2017	141	6	2001	2001	NUM
ihlr-2017	141	7	)	)	PUNCT
ihlr-2017	141	8	;	;	PUNCT
ihlr-2017	141	9	ihc	ihc	PROPN
ihlr-2017	141	10	health	health	NOUN
ihlr-2017	141	11	plans	plan	NOUN
ihlr-2017	141	12	,	,	PUNCT
ihlr-2017	141	13	inc	inc	PROPN
ihlr-2017	141	14	.	.	PROPN
ihlr-2017	142	1	v.	v.	ADP
ihlr-2017	142	2	comm’r	comm’r	NOUN
ihlr-2017	142	3	,	,	PUNCT
ihlr-2017	142	4	325	325	NUM
ihlr-2017	142	5	f.3d	f.3d	NUM
ihlr-2017	142	6	1188	1188	NUM
ihlr-2017	142	7	(	(	PUNCT
ihlr-2017	142	8	10th	10th	ADJ
ihlr-2017	142	9	cir	cir	NOUN
ihlr-2017	142	10	.	.	PROPN
ihlr-2017	142	11	2003	2003	NUM
ihlr-2017	142	12	)	)	PUNCT
ihlr-2017	142	13	.	.	PUNCT
ihlr-2017	143	1	2011	2011	NUM
ihlr-2017	143	2	]	]	PUNCT
ihlr-2017	143	3	hospital	hospital	NOUN
ihlr-2017	143	4	tax	tax	NOUN
ihlr-2017	143	5	-	-	PUNCT
ihlr-2017	143	6	exemption	exemption	NOUN
ihlr-2017	143	7	and	and	CCONJ
ihlr-2017	143	8	the	the	DET
ihlr-2017	143	9	community	community	NOUN
ihlr-2017	143	10	benefit	benefit	NOUN
ihlr-2017	143	11	standard	standard	ADJ
ihlr-2017	143	12	371	371	NUM
ihlr-2017	143	13	benefit	benefit	NOUN
ihlr-2017	143	14	and	and	CCONJ
ihlr-2017	143	15	specifically	specifically	ADV
ihlr-2017	143	16	highlighted	highlight	VERB
ihlr-2017	143	17	the	the	DET
ihlr-2017	143	18	lack	lack	NOUN
ihlr-2017	143	19	of	of	ADP
ihlr-2017	143	20	charity	charity	NOUN
ihlr-2017	143	21	care	care	NOUN
ihlr-2017	143	22	in	in	ADP
ihlr-2017	143	23	the	the	DET
ihlr-2017	143	24	hmo	hmo	NOUN
ihlr-2017	143	25	’s	’s	PART
ihlr-2017	143	26	operations	operation	NOUN
ihlr-2017	143	27	.	.	PUNCT
ihlr-2017	144	1	on	on	ADP
ihlr-2017	144	2	appeal	appeal	NOUN
ihlr-2017	144	3	,	,	PUNCT
ihlr-2017	144	4	the	the	DET
ihlr-2017	144	5	tenth	tenth	ADJ
ihlr-2017	144	6	circuit	circuit	NOUN
ihlr-2017	144	7	affirmed	affirm	VERB
ihlr-2017	144	8	,	,	PUNCT
ihlr-2017	144	9	noting	note	VERB
ihlr-2017	144	10	that	that	SCONJ
ihlr-2017	144	11	ihc	ihc	PROPN
ihlr-2017	144	12	provided	provide	VERB
ihlr-2017	144	13	“	"	PUNCT
ihlr-2017	144	14	virtually	virtually	ADV
ihlr-2017	144	15	no	no	PRON
ihlr-2017	144	16	free	free	ADJ
ihlr-2017	144	17	or	or	CCONJ
ihlr-2017	144	18	below	below	ADP
ihlr-2017	144	19	-	-	PUNCT
ihlr-2017	144	20	cost	cost	NOUN
ihlr-2017	144	21	health	health	NOUN
ihlr-2017	144	22	-	-	PUNCT
ihlr-2017	144	23	care	care	NOUN
ihlr-2017	144	24	services	service	NOUN
ihlr-2017	144	25	.	.	PUNCT
ihlr-2017	145	1	”39	”39	PROPN
ihlr-2017	145	2	professor	professor	PROPN
ihlr-2017	145	3	john	john	PROPN
ihlr-2017	145	4	colombo	colombo	PROPN
ihlr-2017	145	5	argues	argue	VERB
ihlr-2017	145	6	that	that	SCONJ
ihlr-2017	145	7	the	the	DET
ihlr-2017	145	8	position	position	NOUN
ihlr-2017	145	9	taken	take	VERB
ihlr-2017	145	10	by	by	ADP
ihlr-2017	145	11	the	the	DET
ihlr-2017	145	12	irs	irs	PROPN
ihlr-2017	145	13	in	in	ADP
ihlr-2017	145	14	sound	sound	ADJ
ihlr-2017	145	15	health	health	NOUN
ihlr-2017	145	16	ran	run	VERB
ihlr-2017	145	17	counter	counter	ADV
ihlr-2017	145	18	to	to	ADP
ihlr-2017	145	19	the	the	DET
ihlr-2017	145	20	broad	broad	ADJ
ihlr-2017	145	21	language	language	NOUN
ihlr-2017	145	22	of	of	ADP
ihlr-2017	145	23	revenue	revenue	NOUN
ihlr-2017	145	24	ruling	rule	VERB
ihlr-2017	145	25	69	69	NUM
ihlr-2017	145	26	-	-	SYM
ihlr-2017	145	27	545	545	NUM
ihlr-2017	145	28	,	,	PUNCT
ihlr-2017	145	29	and	and	CCONJ
ihlr-2017	145	30	that	that	SCONJ
ihlr-2017	145	31	“	"	PUNCT
ihlr-2017	145	32	simply	simply	ADV
ihlr-2017	145	33	providing	provide	VERB
ihlr-2017	145	34	health	health	NOUN
ihlr-2017	145	35	care	care	NOUN
ihlr-2017	145	36	to	to	ADP
ihlr-2017	145	37	all	all	PRON
ihlr-2017	145	38	paying	pay	VERB
ihlr-2017	145	39	patients	patient	NOUN
ihlr-2017	145	40	was	be	AUX
ihlr-2017	145	41	insufficient	insufficient	ADJ
ihlr-2017	145	42	to	to	PART
ihlr-2017	145	43	warrant	warrant	VERB
ihlr-2017	145	44	exemption	exemption	NOUN
ihlr-2017	145	45	.	.	PUNCT
ihlr-2017	146	1	”40	”40	PROPN
ihlr-2017	146	2	moreover	moreover	ADV
ihlr-2017	146	3	,	,	PUNCT
ihlr-2017	146	4	the	the	DET
ihlr-2017	146	5	third	third	ADJ
ihlr-2017	146	6	circuit	circuit	NOUN
ihlr-2017	146	7	’s	’s	PART
ihlr-2017	146	8	decision	decision	NOUN
ihlr-2017	146	9	in	in	ADP
ihlr-2017	146	10	geisinger	geisinger	PROPN
ihlr-2017	146	11	“	"	PUNCT
ihlr-2017	146	12	signaled	signal	VERB
ihlr-2017	146	13	that	that	SCONJ
ihlr-2017	146	14	the	the	DET
ihlr-2017	146	15	community	community	NOUN
ihlr-2017	146	16	benefit	benefit	NOUN
ihlr-2017	146	17	test	test	NOUN
ihlr-2017	146	18	.	.	PUNCT
ihlr-2017	146	19	.	.	PUNCT
ihlr-2017	147	1	.	.	PUNCT
ihlr-2017	147	2	was	be	AUX
ihlr-2017	147	3	inadequate	inadequate	ADJ
ihlr-2017	147	4	to	to	PART
ihlr-2017	147	5	distinguish	distinguish	VERB
ihlr-2017	147	6	‘	'	PUNCT
ihlr-2017	147	7	charitable	charitable	ADJ
ihlr-2017	147	8	’	'	PUNCT
ihlr-2017	147	9	health	health	NOUN
ihlr-2017	147	10	care	care	NOUN
ihlr-2017	147	11	from	from	ADP
ihlr-2017	147	12	‘	'	PUNCT
ihlr-2017	147	13	non	non	ADJ
ihlr-2017	147	14	-	-	ADJ
ihlr-2017	147	15	charitable	charitable	ADJ
ihlr-2017	147	16	’	'	PUNCT
ihlr-2017	147	17	health	health	NOUN
ihlr-2017	147	18	care	care	NOUN
ihlr-2017	147	19	.	.	PUNCT
ihlr-2017	148	1	”41	”41	VERB
ihlr-2017	148	2	these	these	DET
ihlr-2017	148	3	initial	initial	ADJ
ihlr-2017	148	4	cases	case	NOUN
ihlr-2017	148	5	,	,	PUNCT
ihlr-2017	148	6	coupled	couple	VERB
ihlr-2017	148	7	with	with	ADP
ihlr-2017	148	8	the	the	DET
ihlr-2017	148	9	subsequent	subsequent	ADJ
ihlr-2017	148	10	ihc	ihc	PROPN
ihlr-2017	148	11	rulings	ruling	NOUN
ihlr-2017	148	12	,	,	PUNCT
ihlr-2017	148	13	illustrate	illustrate	VERB
ihlr-2017	148	14	that	that	SCONJ
ihlr-2017	148	15	something	something	PRON
ihlr-2017	148	16	more	more	ADV
ihlr-2017	148	17	like	like	ADP
ihlr-2017	148	18	“	"	PUNCT
ihlr-2017	148	19	health	health	NOUN
ihlr-2017	148	20	care	care	NOUN
ihlr-2017	148	21	plus	plus	CCONJ
ihlr-2017	148	22	,	,	PUNCT
ihlr-2017	148	23	”	"	PUNCT
ihlr-2017	148	24	arguably	arguably	ADV
ihlr-2017	148	25	a	a	DET
ihlr-2017	148	26	substantial	substantial	ADJ
ihlr-2017	148	27	charity	charity	NOUN
ihlr-2017	148	28	care	care	NOUN
ihlr-2017	148	29	program	program	NOUN
ihlr-2017	148	30	,	,	PUNCT
ihlr-2017	148	31	is	be	AUX
ihlr-2017	148	32	required.42	required.42	NOUN
ihlr-2017	148	33	b.	b.	PROPN
ihlr-2017	148	34	modern	modern	ADJ
ihlr-2017	148	35	reaction	reaction	NOUN
ihlr-2017	148	36	to	to	ADP
ihlr-2017	148	37	the	the	DET
ihlr-2017	148	38	community	community	NOUN
ihlr-2017	148	39	benefit	benefit	NOUN
ihlr-2017	148	40	standard	standard	NOUN
ihlr-2017	148	41	1	1	NUM
ihlr-2017	148	42	.	.	PUNCT
ihlr-2017	149	1	the	the	DET
ihlr-2017	149	2	states	state	NOUN
ihlr-2017	149	3	weigh	weigh	VERB
ihlr-2017	149	4	in	in	ADP
ihlr-2017	149	5	state	state	NOUN
ihlr-2017	149	6	income	income	NOUN
ihlr-2017	149	7	tax	tax	NOUN
ihlr-2017	149	8	laws	law	NOUN
ihlr-2017	149	9	largely	largely	ADV
ihlr-2017	149	10	derive	derive	VERB
ihlr-2017	149	11	from	from	ADP
ihlr-2017	149	12	section	section	NOUN
ihlr-2017	149	13	501(c)(3	501(c)(3	NOUN
ihlr-2017	149	14	)	)	PUNCT
ihlr-2017	149	15	of	of	ADP
ihlr-2017	149	16	the	the	DET
ihlr-2017	149	17	internal	internal	ADJ
ihlr-2017	149	18	revenue	revenue	NOUN
ihlr-2017	149	19	code	code	NOUN
ihlr-2017	149	20	;	;	PUNCT
ihlr-2017	149	21	however	however	ADV
ihlr-2017	149	22	,	,	PUNCT
ihlr-2017	149	23	state	state	NOUN
ihlr-2017	149	24	property	property	NOUN
ihlr-2017	149	25	and	and	CCONJ
ihlr-2017	149	26	sales	sale	NOUN
ihlr-2017	149	27	tax	tax	NOUN
ihlr-2017	149	28	exemptions	exemption	NOUN
ihlr-2017	149	29	typically	typically	ADV
ihlr-2017	149	30	have	have	VERB
ihlr-2017	149	31	their	their	PRON
ihlr-2017	149	32	own	own	ADJ
ihlr-2017	149	33	standards.43	standards.43	NOUN
ihlr-2017	149	34	as	as	ADP
ihlr-2017	149	35	such	such	ADJ
ihlr-2017	149	36	,	,	PUNCT
ihlr-2017	149	37	exemption	exemption	NOUN
ihlr-2017	149	38	under	under	ADP
ihlr-2017	149	39	the	the	DET
ihlr-2017	149	40	code	code	NOUN
ihlr-2017	149	41	does	do	AUX
ihlr-2017	149	42	not	not	PART
ihlr-2017	149	43	necessarily	necessarily	ADV
ihlr-2017	149	44	entail	entail	VERB
ihlr-2017	149	45	a	a	DET
ihlr-2017	149	46	state	state	NOUN
ihlr-2017	149	47	property	property	NOUN
ihlr-2017	149	48	or	or	CCONJ
ihlr-2017	149	49	sales	sale	NOUN
ihlr-2017	149	50	tax	tax	NOUN
ihlr-2017	149	51	exemption.44	exemption.44	NOUN
ihlr-2017	149	52	the	the	DET
ihlr-2017	149	53	former	former	ADJ
ihlr-2017	149	54	is	be	AUX
ihlr-2017	149	55	of	of	ADP
ihlr-2017	149	56	great	great	ADJ
ihlr-2017	149	57	importance	importance	NOUN
ihlr-2017	149	58	to	to	ADP
ihlr-2017	149	59	hospitals	hospital	NOUN
ihlr-2017	149	60	given	give	VERB
ihlr-2017	149	61	that	that	SCONJ
ihlr-2017	149	62	they	they	PRON
ihlr-2017	149	63	“	"	PUNCT
ihlr-2017	149	64	are	be	AUX
ihlr-2017	149	65	often	often	ADV
ihlr-2017	149	66	highly	highly	ADV
ihlr-2017	149	67	capitalintensive	capitalintensive	ADJ
ihlr-2017	149	68	businesses	business	NOUN
ihlr-2017	149	69	with	with	ADP
ihlr-2017	149	70	significant	significant	ADJ
ihlr-2017	149	71	property	property	NOUN
ihlr-2017	149	72	holdings	holding	NOUN
ihlr-2017	149	73	.	.	PUNCT
ihlr-2017	150	1	”45	”45	PROPN
ihlr-2017	150	2	while	while	SCONJ
ihlr-2017	150	3	most	most	ADJ
ihlr-2017	150	4	states	state	NOUN
ihlr-2017	150	5	have	have	AUX
ihlr-2017	150	6	historically	historically	ADV
ihlr-2017	150	7	recognized	recognize	VERB
ihlr-2017	150	8	nonprofit	nonprofit	ADJ
ihlr-2017	150	9	community	community	NOUN
ihlr-2017	150	10	hospitals	hospital	NOUN
ihlr-2017	150	11	as	as	ADP
ihlr-2017	150	12	being	be	AUX
ihlr-2017	150	13	exempt	exempt	ADJ
ihlr-2017	150	14	from	from	ADP
ihlr-2017	150	15	property	property	NOUN
ihlr-2017	150	16	taxes,46	taxes,46	NOUN
ihlr-2017	150	17	a	a	DET
ihlr-2017	150	18	series	series	NOUN
ihlr-2017	150	19	of	of	ADP
ihlr-2017	150	20	cases	case	NOUN
ihlr-2017	150	21	and	and	CCONJ
ihlr-2017	150	22	legislation	legislation	NOUN
ihlr-2017	150	23	beginning	begin	VERB
ihlr-2017	150	24	in	in	ADP
ihlr-2017	150	25	1985	1985	NUM
ihlr-2017	150	26	illustrate	illustrate	VERB
ihlr-2017	150	27	a	a	DET
ihlr-2017	150	28	growing	grow	VERB
ihlr-2017	150	29	concern	concern	NOUN
ihlr-2017	150	30	that	that	SCONJ
ihlr-2017	150	31	nonprofit	nonprofit	ADJ
ihlr-2017	150	32	hospitals	hospital	NOUN
ihlr-2017	150	33	are	be	AUX
ihlr-2017	150	34	not	not	PART
ihlr-2017	150	35	providing	provide	VERB
ihlr-2017	150	36	charity	charity	NOUN
ihlr-2017	150	37	care	care	VERB
ihlr-2017	150	38	sufficient	sufficient	ADJ
ihlr-2017	150	39	to	to	PART
ihlr-2017	150	40	meet	meet	VERB
ihlr-2017	150	41	exemption	exemption	NOUN
ihlr-2017	150	42	.	.	PUNCT
ihlr-2017	151	1	in	in	ADP
ihlr-2017	151	2	utah	utah	PROPN
ihlr-2017	151	3	county	county	PROPN
ihlr-2017	151	4	v.	v.	ADP
ihlr-2017	151	5	intermountain	intermountain	PROPN
ihlr-2017	151	6	health	health	PROPN
ihlr-2017	151	7	care	care	PROPN
ihlr-2017	151	8	,	,	PUNCT
ihlr-2017	151	9	inc	inc	PROPN
ihlr-2017	151	10	.	.	PROPN
ihlr-2017	151	11	,	,	PUNCT
ihlr-2017	151	12	the	the	DET
ihlr-2017	151	13	utah	utah	PROPN
ihlr-2017	151	14	supreme	supreme	PROPN
ihlr-2017	151	15	court	court	PROPN
ihlr-2017	151	16	upheld	uphold	VERB
ihlr-2017	151	17	the	the	DET
ihlr-2017	151	18	exemption	exemption	NOUN
ihlr-2017	151	19	revocation	revocation	NOUN
ihlr-2017	151	20	of	of	ADP
ihlr-2017	151	21	several	several	ADJ
ihlr-2017	151	22	hospitals	hospital	NOUN
ihlr-2017	151	23	,	,	PUNCT
ihlr-2017	151	24	noting	note	VERB
ihlr-2017	151	25	they	they	PRON
ihlr-2017	151	26	had	have	AUX
ihlr-2017	151	27	not	not	PART
ihlr-2017	151	28	“	"	PUNCT
ihlr-2017	151	29	demonstrated	demonstrate	VERB
ihlr-2017	151	30	any	any	DET
ihlr-2017	151	31	substantial	substantial	ADJ
ihlr-2017	151	32	imbalance	imbalance	NOUN
ihlr-2017	151	33	between	between	ADP
ihlr-2017	151	34	the	the	DET
ihlr-2017	151	35	value	value	NOUN
ihlr-2017	151	36	of	of	ADP
ihlr-2017	151	37	the	the	DET
ihlr-2017	151	38	services	service	NOUN
ihlr-2017	151	39	[	[	X
ihlr-2017	151	40	provided	provide	VERB
ihlr-2017	151	41	]	]	PUNCT
ihlr-2017	151	42	and	and	CCONJ
ihlr-2017	151	43	the	the	DET
ihlr-2017	151	44	payments	payment	NOUN
ihlr-2017	151	45	it	it	PRON
ihlr-2017	151	46	receives	receive	VERB
ihlr-2017	151	47	apart	apart	ADV
ihlr-2017	151	48	from	from	ADP
ihlr-2017	151	49	any	any	DET
ihlr-2017	151	50	gifts	gift	NOUN
ihlr-2017	151	51	,	,	PUNCT
ihlr-2017	151	52	donations	donation	NOUN
ihlr-2017	151	53	,	,	PUNCT
ihlr-2017	151	54	or	or	CCONJ
ihlr-2017	151	55	endowments	endowment	NOUN
ihlr-2017	151	56	.	.	PUNCT
ihlr-2017	152	1	”47	”47	PROPN
ihlr-2017	152	2	specifically	specifically	ADV
ihlr-2017	152	3	,	,	PUNCT
ihlr-2017	152	4	the	the	DET
ihlr-2017	152	5	charity	charity	NOUN
ihlr-2017	152	6	care	care	NOUN
ihlr-2017	152	7	provided	provide	VERB
ihlr-2017	152	8	by	by	ADP
ihlr-2017	152	9	the	the	DET
ihlr-2017	152	10	hospitals	hospital	NOUN
ihlr-2017	152	11	was	be	AUX
ihlr-2017	152	12	less	less	ADJ
ihlr-2017	152	13	than	than	ADP
ihlr-2017	152	14	one	one	NUM
ihlr-2017	152	15	percent	percent	NOUN
ihlr-2017	152	16	of	of	ADP
ihlr-2017	152	17	their	their	PRON
ihlr-2017	152	18	gross	gross	ADJ
ihlr-2017	152	19	revenues	revenue	NOUN
ihlr-2017	152	20	,	,	PUNCT
ihlr-2017	152	21	and	and	CCONJ
ihlr-2017	152	22	was	be	AUX
ihlr-2017	152	23	not	not	PART
ihlr-2017	152	24	in	in	ADP
ihlr-2017	152	25	39	39	NUM
ihlr-2017	152	26	.	.	PUNCT
ihlr-2017	153	1	ihc	ihc	PROPN
ihlr-2017	153	2	health	health	NOUN
ihlr-2017	153	3	plans	plan	NOUN
ihlr-2017	153	4	,	,	PUNCT
ihlr-2017	153	5	inc	inc	PROPN
ihlr-2017	153	6	.	.	PROPN
ihlr-2017	154	1	v.	v.	ADP
ihlr-2017	154	2	comm’r	comm’r	NOUN
ihlr-2017	154	3	,	,	PUNCT
ihlr-2017	154	4	325	325	NUM
ihlr-2017	154	5	f.3d	f.3d	NUM
ihlr-2017	154	6	1188	1188	NUM
ihlr-2017	154	7	,	,	PUNCT
ihlr-2017	154	8	1200	1200	NUM
ihlr-2017	154	9	(	(	PUNCT
ihlr-2017	154	10	10th	10th	ADJ
ihlr-2017	154	11	cir	cir	NOUN
ihlr-2017	154	12	.	.	PROPN
ihlr-2017	154	13	2003	2003	NUM
ihlr-2017	154	14	)	)	PUNCT
ihlr-2017	154	15	.	.	PUNCT
ihlr-2017	155	1	40	40	NUM
ihlr-2017	155	2	.	.	PUNCT
ihlr-2017	155	3	colombo	colombo	NOUN
ihlr-2017	155	4	,	,	PUNCT
ihlr-2017	155	5	supra	supra	PROPN
ihlr-2017	155	6	note	note	PROPN
ihlr-2017	155	7	18	18	NUM
ihlr-2017	155	8	,	,	PUNCT
ihlr-2017	155	9	at	at	ADP
ihlr-2017	155	10	32	32	NUM
ihlr-2017	155	11	.	.	PUNCT
ihlr-2017	156	1	41	41	NUM
ihlr-2017	156	2	.	.	PUNCT
ihlr-2017	157	1	i	i	PRON
ihlr-2017	157	2	d.	d.	PROPN
ihlr-2017	157	3	at	at	ADP
ihlr-2017	157	4	34	34	NUM
ihlr-2017	157	5	.	.	PUNCT
ihlr-2017	158	1	42	42	NUM
ihlr-2017	158	2	.	.	PUNCT
ihlr-2017	159	1	i	i	PRON
ihlr-2017	159	2	d.	d.	PROPN
ihlr-2017	159	3	at	at	ADP
ihlr-2017	159	4	36	36	NUM
ihlr-2017	159	5	-	-	SYM
ihlr-2017	159	6	37	37	NUM
ihlr-2017	159	7	,	,	PUNCT
ihlr-2017	159	8	40	40	NUM
ihlr-2017	159	9	.	.	PUNCT
ihlr-2017	160	1	43	43	NUM
ihlr-2017	160	2	.	.	PUNCT
ihlr-2017	161	1	john	john	PROPN
ihlr-2017	161	2	colombo	colombo	PROPN
ihlr-2017	161	3	,	,	PUNCT
ihlr-2017	161	4	federal	federal	ADJ
ihlr-2017	161	5	and	and	CCONJ
ihlr-2017	161	6	state	state	NOUN
ihlr-2017	161	7	tax	tax	NOUN
ihlr-2017	161	8	exemption	exemption	NOUN
ihlr-2017	161	9	policy	policy	NOUN
ihlr-2017	161	10	,	,	PUNCT
ihlr-2017	161	11	medical	medical	ADJ
ihlr-2017	161	12	debt	debt	NOUN
ihlr-2017	161	13	and	and	CCONJ
ihlr-2017	161	14	healthcare	healthcare	NOUN
ihlr-2017	161	15	for	for	ADP
ihlr-2017	161	16	the	the	DET
ihlr-2017	161	17	poor	poor	ADJ
ihlr-2017	161	18	,	,	PUNCT
ihlr-2017	161	19	51	51	NUM
ihlr-2017	161	20	st	st	PROPN
ihlr-2017	161	21	.	.	PROPN
ihlr-2017	161	22	louis	louis	PROPN
ihlr-2017	161	23	u.	u.	PROPN
ihlr-2017	161	24	l.j	l.j	PROPN
ihlr-2017	161	25	.	.	PROPN
ihlr-2017	161	26	433	433	NUM
ihlr-2017	161	27	,	,	PUNCT
ihlr-2017	161	28	436	436	NUM
ihlr-2017	161	29	(	(	PUNCT
ihlr-2017	161	30	2007	2007	NUM
ihlr-2017	161	31	)	)	PUNCT
ihlr-2017	161	32	.	.	PUNCT
ihlr-2017	162	1	44	44	NUM
ihlr-2017	162	2	.	.	PUNCT
ihlr-2017	163	1	i	i	PRON
ihlr-2017	163	2	d.	d.	PROPN
ihlr-2017	163	3	45	45	NUM
ihlr-2017	163	4	.	.	PUNCT
ihlr-2017	164	1	i	i	PRON
ihlr-2017	164	2	d.	d.	PROPN
ihlr-2017	164	3	46	46	NUM
ihlr-2017	164	4	.	.	PUNCT
ihlr-2017	165	1	i	i	PRON
ihlr-2017	165	2	d.	d.	PROPN
ihlr-2017	165	3	at	at	ADP
ihlr-2017	165	4	440	440	NUM
ihlr-2017	165	5	.	.	PUNCT
ihlr-2017	166	1	47	47	NUM
ihlr-2017	166	2	.	.	PUNCT
ihlr-2017	167	1	utah	utah	PROPN
ihlr-2017	167	2	cnty	cnty	PROPN
ihlr-2017	167	3	.	.	PUNCT
ihlr-2017	168	1	by	by	ADP
ihlr-2017	168	2	and	and	CCONJ
ihlr-2017	168	3	through	through	ADP
ihlr-2017	168	4	cnty	cnty	NOUN
ihlr-2017	168	5	.	.	PUNCT
ihlr-2017	169	1	bd	bd	PROPN
ihlr-2017	169	2	.	.	PROPN
ihlr-2017	169	3	of	of	ADP
ihlr-2017	169	4	equalization	equalization	NOUN
ihlr-2017	169	5	v.	v.	ADP
ihlr-2017	169	6	intermountain	intermountain	PROPN
ihlr-2017	169	7	health	health	PROPN
ihlr-2017	169	8	care	care	PROPN
ihlr-2017	169	9	,	,	PUNCT
ihlr-2017	169	10	inc	inc	PROPN
ihlr-2017	169	11	.	.	PROPN
ihlr-2017	169	12	,	,	PUNCT
ihlr-2017	169	13	709	709	NUM
ihlr-2017	169	14	p.2d	p.2d	SYM
ihlr-2017	169	15	265	265	NUM
ihlr-2017	169	16	,	,	PUNCT
ihlr-2017	169	17	274	274	NUM
ihlr-2017	169	18	(	(	PUNCT
ihlr-2017	169	19	utah	utah	PROPN
ihlr-2017	169	20	1985	1985	NUM
ihlr-2017	169	21	)	)	PUNCT
ihlr-2017	169	22	(	(	PUNCT
ihlr-2017	169	23	alteration	alteration	NOUN
ihlr-2017	169	24	in	in	ADP
ihlr-2017	169	25	original	original	ADJ
ihlr-2017	169	26	)	)	PUNCT
ihlr-2017	169	27	.	.	PUNCT
ihlr-2017	170	1	372	372	NUM
ihlr-2017	170	2	indiana	indiana	PROPN
ihlr-2017	170	3	health	health	PROPN
ihlr-2017	170	4	law	law	PROPN
ihlr-2017	170	5	review	review	NOUN
ihlr-2017	170	6	[	[	X
ihlr-2017	170	7	vol	vol	NOUN
ihlr-2017	170	8	.	.	PUNCT
ihlr-2017	170	9	8:2	8:2	NUM
ihlr-2017	170	10	tentionally	tentionally	ADV
ihlr-2017	170	11	advertised	advertise	VERB
ihlr-2017	170	12	due	due	ADP
ihlr-2017	170	13	to	to	ADP
ihlr-2017	170	14	fears	fear	NOUN
ihlr-2017	170	15	that	that	SCONJ
ihlr-2017	170	16	patients	patient	NOUN
ihlr-2017	170	17	would	would	AUX
ihlr-2017	170	18	take	take	VERB
ihlr-2017	170	19	advantage	advantage	NOUN
ihlr-2017	170	20	of	of	ADP
ihlr-2017	170	21	it.48	it.48	NOUN
ihlr-2017	170	22	several	several	ADJ
ihlr-2017	170	23	years	year	NOUN
ihlr-2017	170	24	later	later	ADV
ihlr-2017	170	25	,	,	PUNCT
ihlr-2017	170	26	the	the	DET
ihlr-2017	170	27	texas	texas	PROPN
ihlr-2017	170	28	legislature	legislature	NOUN
ihlr-2017	170	29	passed	pass	VERB
ihlr-2017	170	30	a	a	DET
ihlr-2017	170	31	law	law	NOUN
ihlr-2017	170	32	setting	set	VERB
ihlr-2017	170	33	financial	financial	ADJ
ihlr-2017	170	34	guidelines	guideline	NOUN
ihlr-2017	170	35	for	for	ADP
ihlr-2017	170	36	charity	charity	NOUN
ihlr-2017	170	37	care	care	NOUN
ihlr-2017	170	38	provided	provide	VERB
ihlr-2017	170	39	by	by	ADP
ihlr-2017	170	40	tax	tax	NOUN
ihlr-2017	170	41	-	-	PUNCT
ihlr-2017	170	42	exempt	exempt	ADJ
ihlr-2017	170	43	hospitals.49	hospitals.49	PROPN
ihlr-2017	170	44	although	although	SCONJ
ihlr-2017	170	45	not	not	PART
ihlr-2017	170	46	as	as	ADV
ihlr-2017	170	47	stringent	stringent	ADJ
ihlr-2017	170	48	as	as	ADP
ihlr-2017	170	49	the	the	DET
ihlr-2017	170	50	texas	texas	PROPN
ihlr-2017	170	51	guidelines	guideline	NOUN
ihlr-2017	170	52	,	,	PUNCT
ihlr-2017	170	53	a	a	DET
ihlr-2017	170	54	number	number	NOUN
ihlr-2017	170	55	of	of	ADP
ihlr-2017	170	56	states	state	NOUN
ihlr-2017	170	57	have	have	AUX
ihlr-2017	170	58	also	also	ADV
ihlr-2017	170	59	enacted	enact	VERB
ihlr-2017	170	60	legislation	legislation	NOUN
ihlr-2017	170	61	either	either	CCONJ
ihlr-2017	170	62	mandating	mandate	VERB
ihlr-2017	170	63	or	or	CCONJ
ihlr-2017	170	64	making	make	VERB
ihlr-2017	170	65	voluntary	voluntary	ADJ
ihlr-2017	170	66	hospital	hospital	NOUN
ihlr-2017	170	67	community	community	NOUN
ihlr-2017	170	68	benefit	benefit	NOUN
ihlr-2017	170	69	reporting	reporting	NOUN
ihlr-2017	170	70	(	(	PUNCT
ihlr-2017	170	71	e.g.	e.g.	ADV
ihlr-2017	170	72	,	,	PUNCT
ihlr-2017	170	73	california	california	PROPN
ihlr-2017	170	74	,	,	PUNCT
ihlr-2017	170	75	idaho	idaho	PROPN
ihlr-2017	170	76	,	,	PUNCT
ihlr-2017	170	77	illinois	illinois	PROPN
ihlr-2017	170	78	,	,	PUNCT
ihlr-2017	170	79	indiana	indiana	PROPN
ihlr-2017	170	80	,	,	PUNCT
ihlr-2017	170	81	maryland	maryland	PROPN
ihlr-2017	170	82	,	,	PUNCT
ihlr-2017	170	83	and	and	CCONJ
ihlr-2017	170	84	new	new	ADJ
ihlr-2017	170	85	york).50	york).50	PROPN
ihlr-2017	170	86	most	most	ADV
ihlr-2017	170	87	recently	recently	ADV
ihlr-2017	170	88	,	,	PUNCT
ihlr-2017	170	89	publicity	publicity	NOUN
ihlr-2017	170	90	generated	generate	VERB
ihlr-2017	170	91	by	by	ADP
ihlr-2017	170	92	the	the	DET
ihlr-2017	170	93	revocation	revocation	NOUN
ihlr-2017	170	94	of	of	ADP
ihlr-2017	170	95	two	two	NUM
ihlr-2017	170	96	illinois	illinois	PROPN
ihlr-2017	170	97	hospitals	hospital	NOUN
ihlr-2017	170	98	’	’	PART
ihlr-2017	170	99	state	state	NOUN
ihlr-2017	170	100	property	property	NOUN
ihlr-2017	170	101	tax	tax	NOUN
ihlr-2017	170	102	-	-	PUNCT
ihlr-2017	170	103	exemptions,51	exemptions,51	NOUN
ihlr-2017	170	104	resulted	result	VERB
ihlr-2017	170	105	in	in	ADP
ihlr-2017	170	106	draft	draft	NOUN
ihlr-2017	170	107	legislation	legislation	NOUN
ihlr-2017	170	108	establishing	establish	VERB
ihlr-2017	170	109	debt	debt	NOUN
ihlr-2017	170	110	collection	collection	NOUN
ihlr-2017	170	111	regulation	regulation	NOUN
ihlr-2017	170	112	and	and	CCONJ
ihlr-2017	170	113	strict	strict	ADJ
ihlr-2017	170	114	charity	charity	NOUN
ihlr-2017	170	115	care	care	NOUN
ihlr-2017	170	116	requirements.52	requirements.52	NOUN
ihlr-2017	170	117	while	while	SCONJ
ihlr-2017	170	118	the	the	DET
ihlr-2017	170	119	latter	latter	ADJ
ihlr-2017	170	120	were	be	AUX
ihlr-2017	170	121	eventually	eventually	ADV
ihlr-2017	170	122	withdrawn	withdraw	VERB
ihlr-2017	170	123	,	,	PUNCT
ihlr-2017	170	124	they	they	PRON
ihlr-2017	170	125	would	would	AUX
ihlr-2017	170	126	have	have	AUX
ihlr-2017	170	127	imposed	impose	VERB
ihlr-2017	170	128	an	an	DET
ihlr-2017	170	129	obligation	obligation	NOUN
ihlr-2017	170	130	on	on	ADP
ihlr-2017	170	131	nonprofit	nonprofit	ADJ
ihlr-2017	170	132	hospitals	hospital	NOUN
ihlr-2017	170	133	to	to	PART
ihlr-2017	170	134	provide	provide	VERB
ihlr-2017	170	135	charity	charity	NOUN
ihlr-2017	170	136	care	care	NOUN
ihlr-2017	170	137	equal	equal	ADJ
ihlr-2017	170	138	to	to	ADP
ihlr-2017	170	139	or	or	CCONJ
ihlr-2017	170	140	greater	great	ADJ
ihlr-2017	170	141	than	than	ADP
ihlr-2017	170	142	eight	eight	NUM
ihlr-2017	170	143	percent	percent	NOUN
ihlr-2017	170	144	of	of	ADP
ihlr-2017	170	145	the	the	DET
ihlr-2017	170	146	hospital	hospital	NOUN
ihlr-2017	170	147	’s	’s	PART
ihlr-2017	170	148	total	total	ADJ
ihlr-2017	170	149	operating	operating	NOUN
ihlr-2017	170	150	costs.53	costs.53	NOUN
ihlr-2017	170	151	2	2	NUM
ihlr-2017	170	152	.	.	PUNCT
ihlr-2017	171	1	the	the	DET
ihlr-2017	171	2	irs	irs	PROPN
ihlr-2017	171	3	takes	take	VERB
ihlr-2017	171	4	a	a	DET
ihlr-2017	171	5	hard	hard	ADJ
ihlr-2017	171	6	look	look	NOUN
ihlr-2017	171	7	in	in	ADP
ihlr-2017	171	8	response	response	NOUN
ihlr-2017	171	9	to	to	ADP
ihlr-2017	171	10	calls	call	NOUN
ihlr-2017	171	11	for	for	ADP
ihlr-2017	171	12	increased	increase	VERB
ihlr-2017	171	13	transparency	transparency	NOUN
ihlr-2017	171	14	in	in	ADP
ihlr-2017	171	15	the	the	DET
ihlr-2017	171	16	nonprofit	nonprofit	ADJ
ihlr-2017	171	17	sector	sector	NOUN
ihlr-2017	171	18	by	by	ADP
ihlr-2017	171	19	senators	senator	NOUN
ihlr-2017	171	20	max	max	PROPN
ihlr-2017	171	21	baucus	baucus	PROPN
ihlr-2017	171	22	and	and	CCONJ
ihlr-2017	171	23	chuck	chuck	NOUN
ihlr-2017	171	24	grassley,54	grassley,54	NOUN
ihlr-2017	171	25	the	the	DET
ihlr-2017	171	26	irs	irs	PROPN
ihlr-2017	171	27	recently	recently	ADV
ihlr-2017	171	28	revised	revise	VERB
ihlr-2017	171	29	form	form	NOUN
ihlr-2017	171	30	990	990	NUM
ihlr-2017	171	31	,	,	PUNCT
ihlr-2017	171	32	“	"	PUNCT
ihlr-2017	171	33	the	the	DET
ihlr-2017	171	34	primary	primary	ADJ
ihlr-2017	171	35	mechanism	mechanism	NOUN
ihlr-2017	171	36	used	use	VERB
ihlr-2017	171	37	to	to	PART
ihlr-2017	171	38	monitor	monitor	VERB
ihlr-2017	171	39	exempt	exempt	ADJ
ihlr-2017	171	40	organizations	organization	NOUN
ihlr-2017	171	41	’	'	PUNCT
ihlr-2017	171	42	compliance	compliance	NOUN
ihlr-2017	171	43	with	with	ADP
ihlr-2017	171	44	federal	federal	ADJ
ihlr-2017	171	45	tax	tax	NOUN
ihlr-2017	171	46	law	law	NOUN
ihlr-2017	171	47	.	.	PUNCT
ihlr-2017	172	1	”55	”55	PROPN
ihlr-2017	173	1	“	"	PUNCT
ihlr-2017	173	2	[	[	X
ihlr-2017	173	3	c]hanges	c]hange	NOUN
ihlr-2017	173	4	include[d	include[d	NOUN
ihlr-2017	173	5	]	]	PUNCT
ihlr-2017	173	6	an	an	DET
ihlr-2017	173	7	overhaul	overhaul	NOUN
ihlr-2017	173	8	of	of	ADP
ihlr-2017	173	9	48	48	NUM
ihlr-2017	173	10	.	.	PUNCT
ihlr-2017	174	1	i	i	PRON
ihlr-2017	174	2	d.	d.	PROPN
ihlr-2017	174	3	49	49	NUM
ihlr-2017	174	4	.	.	PUNCT
ihlr-2017	175	1	colombo	colombo	NOUN
ihlr-2017	175	2	,	,	PUNCT
ihlr-2017	175	3	supra	supra	PROPN
ihlr-2017	175	4	note	note	NOUN
ihlr-2017	175	5	43	43	NUM
ihlr-2017	175	6	,	,	PUNCT
ihlr-2017	175	7	at	at	ADP
ihlr-2017	175	8	442	442	NUM
ihlr-2017	175	9	.	.	PUNCT
ihlr-2017	176	1	see	see	VERB
ihlr-2017	176	2	also	also	ADV
ihlr-2017	176	3	tex	tex	PROPN
ihlr-2017	176	4	.	.	PROPN
ihlr-2017	176	5	health	health	PROPN
ihlr-2017	176	6	&	&	CCONJ
ihlr-2017	176	7	safety	safety	PROPN
ihlr-2017	176	8	code	code	PROPN
ihlr-2017	176	9	ann	ann	PROPN
ihlr-2017	176	10	.	.	PUNCT
ihlr-2017	177	1	§	§	PROPN
ihlr-2017	177	2	§	§	PROPN
ihlr-2017	177	3	311.041–311.048	311.041–311.048	PROPN
ihlr-2017	177	4	(	(	PUNCT
ihlr-2017	177	5	west	west	NOUN
ihlr-2017	177	6	2010	2010	NUM
ihlr-2017	177	7	)	)	PUNCT
ihlr-2017	177	8	.	.	PUNCT
ihlr-2017	178	1	50	50	NUM
ihlr-2017	178	2	.	.	X
ihlr-2017	178	3	cal	cal	X
ihlr-2017	178	4	.	.	PUNCT
ihlr-2017	179	1	health	health	PROPN
ihlr-2017	179	2	&	&	CCONJ
ihlr-2017	179	3	safety	safety	PROPN
ihlr-2017	179	4	code	code	PROPN
ihlr-2017	179	5	§	§	PROPN
ihlr-2017	179	6	§	§	PROPN
ihlr-2017	179	7	127350	127350	NUM
ihlr-2017	179	8	,	,	PUNCT
ihlr-2017	179	9	127355	127355	NUM
ihlr-2017	179	10	(	(	PUNCT
ihlr-2017	179	11	deering	deering	NOUN
ihlr-2017	179	12	2010	2010	NUM
ihlr-2017	179	13	)	)	PUNCT
ihlr-2017	179	14	,	,	PUNCT
ihlr-2017	179	15	idaho	idaho	PROPN
ihlr-2017	179	16	code	code	PROPN
ihlr-2017	179	17	ann	ann	PROPN
ihlr-2017	179	18	.	.	PUNCT
ihlr-2017	180	1	§	§	PROPN
ihlr-2017	180	2	63	63	NUM
ihlr-2017	180	3	-	-	PUNCT
ihlr-2017	180	4	602d	602d	PROPN
ihlr-2017	180	5	(	(	PUNCT
ihlr-2017	180	6	2010	2010	NUM
ihlr-2017	180	7	)	)	PUNCT
ihlr-2017	180	8	;	;	PUNCT
ihlr-2017	180	9	210	210	NUM
ihlr-2017	180	10	ill	ill	ADJ
ihlr-2017	180	11	.	.	PUNCT
ihlr-2017	181	1	comp	comp	PROPN
ihlr-2017	181	2	.	.	PUNCT
ihlr-2017	182	1	stat	stat	PROPN
ihlr-2017	182	2	.	.	PUNCT
ihlr-2017	183	1	ann	ann	PROPN
ihlr-2017	183	2	.	.	PUNCT
ihlr-2017	184	1	76/15	76/15	NOUN
ihlr-2017	184	2	,	,	PUNCT
ihlr-2017	184	3	76/20	76/20	NUM
ihlr-2017	184	4	(	(	PUNCT
ihlr-2017	184	5	lexisnexis	lexisnexis	NOUN
ihlr-2017	184	6	2010	2010	NUM
ihlr-2017	184	7	)	)	PUNCT
ihlr-2017	184	8	;	;	PUNCT
ihlr-2017	184	9	ind	ind	PROPN
ihlr-2017	184	10	.	.	PUNCT
ihlr-2017	184	11	code	code	PROPN
ihlr-2017	184	12	ann	ann	PROPN
ihlr-2017	184	13	.	.	PUNCT
ihlr-2017	185	1	§	§	PROPN
ihlr-2017	185	2	§	§	PROPN
ihlr-2017	185	3	16	16	NUM
ihlr-2017	185	4	-	-	SYM
ihlr-2017	185	5	21	21	NUM
ihlr-2017	185	6	-	-	PUNCT
ihlr-2017	185	7	9	9	NUM
ihlr-2017	185	8	-	-	PUNCT
ihlr-2017	185	9	4–16	4–16	NOUN
ihlr-2017	185	10	-	-	PUNCT
ihlr-2017	185	11	21	21	NUM
ihlr-2017	185	12	-	-	PUNCT
ihlr-2017	185	13	0	0	NUM
ihlr-2017	185	14	-	-	SYM
ihlr-2017	185	15	7	7	NUM
ihlr-2017	185	16	(	(	PUNCT
ihlr-2017	185	17	lexisnexis	lexisnexis	NOUN
ihlr-2017	185	18	2010	2010	NUM
ihlr-2017	185	19	)	)	PUNCT
ihlr-2017	185	20	;	;	PUNCT
ihlr-2017	185	21	md	md	PROPN
ihlr-2017	185	22	.	.	PROPN
ihlr-2017	185	23	code	code	PROPN
ihlr-2017	185	24	ann	ann	PROPN
ihlr-2017	185	25	.	.	PROPN
ihlr-2017	185	26	,	,	PUNCT
ihlr-2017	185	27	health	health	NOUN
ihlr-2017	185	28	-	-	PUNCT
ihlr-2017	185	29	gen	gen	PROPN
ihlr-2017	185	30	.	.	PROPN
ihlr-2017	185	31	§	§	PROPN
ihlr-2017	185	32	19	19	NUM
ihlr-2017	185	33	-	-	SYM
ihlr-2017	185	34	303	303	NUM
ihlr-2017	185	35	(	(	PUNCT
ihlr-2017	185	36	lexisnexis	lexisnexis	NOUN
ihlr-2017	185	37	2010	2010	NUM
ihlr-2017	185	38	)	)	PUNCT
ihlr-2017	185	39	;	;	PUNCT
ihlr-2017	185	40	n.h	n.h	PROPN
ihlr-2017	185	41	.	.	PROPN
ihlr-2017	185	42	rev	rev	PROPN
ihlr-2017	185	43	.	.	PROPN
ihlr-2017	185	44	stat	stat	PROPN
ihlr-2017	185	45	.	.	PUNCT
ihlr-2017	186	1	ann	ann	PROPN
ihlr-2017	186	2	.	.	PUNCT
ihlr-2017	187	1	§	§	PROPN
ihlr-2017	187	2	§	§	PROPN
ihlr-2017	187	3	7:32	7:32	PROPN
ihlr-2017	187	4	-	-	PUNCT
ihlr-2017	187	5	e–7:32	e–7:32	NOUN
ihlr-2017	187	6	-	-	PUNCT
ihlr-2017	187	7	g	g	NOUN
ihlr-2017	187	8	(	(	PUNCT
ihlr-2017	187	9	lexisnexis	lexisnexis	NOUN
ihlr-2017	187	10	2010	2010	NUM
ihlr-2017	187	11	)	)	PUNCT
ihlr-2017	187	12	;	;	PUNCT
ihlr-2017	187	13	n.y	n.y	PROPN
ihlr-2017	187	14	.	.	PROPN
ihlr-2017	187	15	pub	pub	NOUN
ihlr-2017	187	16	.	.	PUNCT
ihlr-2017	188	1	health	health	NOUN
ihlr-2017	188	2	law	law	NOUN
ihlr-2017	188	3	§	§	PROPN
ihlr-2017	188	4	2803	2803	NUM
ihlr-2017	188	5	-	-	PUNCT
ihlr-2017	188	6	l	l	NOUN
ihlr-2017	188	7	(	(	PUNCT
ihlr-2017	188	8	consul	consul	NOUN
ihlr-2017	188	9	.	.	PUNCT
ihlr-2017	188	10	2010	2010	NUM
ihlr-2017	188	11	)	)	PUNCT
ihlr-2017	188	12	.	.	PUNCT
ihlr-2017	189	1	51	51	NUM
ihlr-2017	189	2	.	.	PUNCT
ihlr-2017	190	1	in	in	ADP
ihlr-2017	190	2	2004	2004	NUM
ihlr-2017	190	3	,	,	PUNCT
ihlr-2017	190	4	the	the	DET
ihlr-2017	190	5	champaign	champaign	PROPN
ihlr-2017	190	6	,	,	PUNCT
ihlr-2017	190	7	illinois	illinois	PROPN
ihlr-2017	190	8	county	county	PROPN
ihlr-2017	190	9	board	board	PROPN
ihlr-2017	190	10	of	of	ADP
ihlr-2017	190	11	review	review	NOUN
ihlr-2017	190	12	recommended	recommend	VERB
ihlr-2017	190	13	revocation	revocation	NOUN
ihlr-2017	190	14	of	of	ADP
ihlr-2017	190	15	property	property	NOUN
ihlr-2017	190	16	tax	tax	NOUN
ihlr-2017	190	17	-	-	PUNCT
ihlr-2017	190	18	exemption	exemption	NOUN
ihlr-2017	190	19	for	for	ADP
ihlr-2017	190	20	provena	provena	NOUN
ihlr-2017	190	21	covenant	covenant	PROPN
ihlr-2017	190	22	medical	medical	ADJ
ihlr-2017	190	23	center	center	NOUN
ihlr-2017	190	24	in	in	ADP
ihlr-2017	190	25	urbana	urbana	PROPN
ihlr-2017	190	26	,	,	PUNCT
ihlr-2017	190	27	illinois	illinois	PROPN
ihlr-2017	190	28	.	.	PUNCT
ihlr-2017	191	1	the	the	DET
ihlr-2017	191	2	board	board	NOUN
ihlr-2017	191	3	made	make	VERB
ihlr-2017	191	4	a	a	DET
ihlr-2017	191	5	similar	similar	ADJ
ihlr-2017	191	6	recommendation	recommendation	NOUN
ihlr-2017	191	7	in	in	ADP
ihlr-2017	191	8	2005	2005	NUM
ihlr-2017	191	9	for	for	ADP
ihlr-2017	191	10	carle	carle	PROPN
ihlr-2017	191	11	hospital	hospital	PROPN
ihlr-2017	191	12	in	in	ADP
ihlr-2017	191	13	urbana	urbana	PROPN
ihlr-2017	191	14	.	.	PUNCT
ihlr-2017	192	1	in	in	ADP
ihlr-2017	192	2	both	both	DET
ihlr-2017	192	3	cases	case	NOUN
ihlr-2017	192	4	,	,	PUNCT
ihlr-2017	192	5	the	the	DET
ihlr-2017	192	6	board	board	NOUN
ihlr-2017	192	7	found	find	VERB
ihlr-2017	192	8	that	that	SCONJ
ihlr-2017	192	9	the	the	DET
ihlr-2017	192	10	hospitals	hospital	NOUN
ihlr-2017	192	11	failed	fail	VERB
ihlr-2017	192	12	to	to	PART
ihlr-2017	192	13	meet	meet	VERB
ihlr-2017	192	14	their	their	PRON
ihlr-2017	192	15	charity	charity	NOUN
ihlr-2017	192	16	-	-	PUNCT
ihlr-2017	192	17	care	care	NOUN
ihlr-2017	192	18	obligations	obligation	NOUN
ihlr-2017	192	19	.	.	PUNCT
ihlr-2017	193	1	specifically	specifically	ADV
ihlr-2017	193	2	,	,	PUNCT
ihlr-2017	193	3	both	both	PRON
ihlr-2017	193	4	were	be	AUX
ihlr-2017	193	5	:	:	PUNCT
ihlr-2017	193	6	1	1	X
ihlr-2017	193	7	)	)	PUNCT
ihlr-2017	193	8	charging	charge	VERB
ihlr-2017	193	9	uninsured	uninsured	ADJ
ihlr-2017	193	10	patients	patient	NOUN
ihlr-2017	193	11	two	two	NUM
ihlr-2017	193	12	to	to	PART
ihlr-2017	193	13	five	five	NUM
ihlr-2017	193	14	times	time	NOUN
ihlr-2017	194	1	what	what	PRON
ihlr-2017	194	2	insured	insured	ADJ
ihlr-2017	194	3	patients	patient	NOUN
ihlr-2017	194	4	were	be	AUX
ihlr-2017	194	5	charged	charge	VERB
ihlr-2017	194	6	for	for	ADP
ihlr-2017	194	7	the	the	DET
ihlr-2017	194	8	same	same	ADJ
ihlr-2017	194	9	services	service	NOUN
ihlr-2017	194	10	;	;	PUNCT
ihlr-2017	194	11	2	2	X
ihlr-2017	194	12	)	)	PUNCT
ihlr-2017	194	13	using	use	VERB
ihlr-2017	194	14	aggressive	aggressive	ADJ
ihlr-2017	194	15	collection	collection	NOUN
ihlr-2017	194	16	practices	practice	NOUN
ihlr-2017	194	17	,	,	PUNCT
ihlr-2017	194	18	which	which	PRON
ihlr-2017	194	19	included	include	VERB
ihlr-2017	194	20	suing	suing	NOUN
ihlr-2017	194	21	patients	patient	NOUN
ihlr-2017	194	22	;	;	PUNCT
ihlr-2017	194	23	3	3	X
ihlr-2017	194	24	)	)	PUNCT
ihlr-2017	194	25	providing	provide	VERB
ihlr-2017	194	26	limited	limited	ADJ
ihlr-2017	194	27	charity	charity	NOUN
ihlr-2017	194	28	care	care	NOUN
ihlr-2017	194	29	(	(	PUNCT
ihlr-2017	194	30	less	less	ADJ
ihlr-2017	194	31	than	than	ADP
ihlr-2017	194	32	one	one	NUM
ihlr-2017	194	33	half	half	NOUN
ihlr-2017	194	34	of	of	ADP
ihlr-2017	194	35	one	one	NUM
ihlr-2017	194	36	percent	percent	NOUN
ihlr-2017	194	37	of	of	ADP
ihlr-2017	194	38	total	total	ADJ
ihlr-2017	194	39	revenues	revenue	NOUN
ihlr-2017	194	40	in	in	ADP
ihlr-2017	194	41	one	one	NUM
ihlr-2017	194	42	case	case	NOUN
ihlr-2017	194	43	)	)	PUNCT
ihlr-2017	194	44	;	;	PUNCT
ihlr-2017	194	45	and	and	CCONJ
ihlr-2017	194	46	4	4	X
ihlr-2017	194	47	)	)	PUNCT
ihlr-2017	194	48	involved	involve	VERB
ihlr-2017	194	49	in	in	ADP
ihlr-2017	194	50	intimate	intimate	ADJ
ihlr-2017	194	51	business	business	NOUN
ihlr-2017	194	52	relationships	relationship	NOUN
ihlr-2017	194	53	with	with	ADP
ihlr-2017	194	54	directly	directly	ADV
ihlr-2017	194	55	related	relate	VERB
ihlr-2017	194	56	forprofit	forprofit	NOUN
ihlr-2017	194	57	entities	entity	NOUN
ihlr-2017	194	58	.	.	PUNCT
ihlr-2017	195	1	provena	provena	NOUN
ihlr-2017	195	2	’s	’s	PART
ihlr-2017	195	3	exemption	exemption	NOUN
ihlr-2017	195	4	was	be	AUX
ihlr-2017	195	5	eventually	eventually	ADV
ihlr-2017	195	6	revoked	revoke	VERB
ihlr-2017	195	7	by	by	ADP
ihlr-2017	195	8	the	the	DET
ihlr-2017	195	9	illinois	illinois	PROPN
ihlr-2017	195	10	department	department	PROPN
ihlr-2017	195	11	of	of	ADP
ihlr-2017	195	12	revenue	revenue	NOUN
ihlr-2017	195	13	,	,	PUNCT
ihlr-2017	195	14	a	a	DET
ihlr-2017	195	15	decision	decision	NOUN
ihlr-2017	195	16	that	that	PRON
ihlr-2017	195	17	was	be	AUX
ihlr-2017	195	18	upheld	uphold	VERB
ihlr-2017	195	19	on	on	ADP
ihlr-2017	195	20	appeal	appeal	NOUN
ihlr-2017	195	21	to	to	ADP
ihlr-2017	195	22	the	the	DET
ihlr-2017	195	23	illinois	illinois	PROPN
ihlr-2017	195	24	supreme	supreme	PROPN
ihlr-2017	195	25	court	court	PROPN
ihlr-2017	195	26	.	.	PUNCT
ihlr-2017	196	1	see	see	VERB
ihlr-2017	196	2	generally	generally	ADV
ihlr-2017	196	3	provena	provena	NOUN
ihlr-2017	196	4	covenant	covenant	PROPN
ihlr-2017	196	5	med	med	PROPN
ihlr-2017	196	6	.	.	PUNCT
ihlr-2017	196	7	ctr	ctr	PROPN
ihlr-2017	196	8	.	.	PUNCT
ihlr-2017	197	1	v.	v.	ADP
ihlr-2017	197	2	dep’t	dep’t	NOUN
ihlr-2017	197	3	of	of	ADP
ihlr-2017	197	4	revenue	revenue	NOUN
ihlr-2017	197	5	,	,	PUNCT
ihlr-2017	197	6	925	925	NUM
ihlr-2017	197	7	n.e.2d	n.e.2d	NOUN
ihlr-2017	197	8	1131	1131	NUM
ihlr-2017	197	9	(	(	PUNCT
ihlr-2017	197	10	ill	ill	PROPN
ihlr-2017	197	11	.	.	NOUN
ihlr-2017	197	12	2010	2010	NUM
ihlr-2017	197	13	)	)	PUNCT
ihlr-2017	197	14	;	;	PUNCT
ihlr-2017	198	1	hearing	hear	VERB
ihlr-2017	198	2	on	on	ADP
ihlr-2017	198	3	the	the	DET
ihlr-2017	198	4	tax	tax	NOUN
ihlr-2017	198	5	-	-	PUNCT
ihlr-2017	198	6	exempt	exempt	ADJ
ihlr-2017	198	7	hospital	hospital	NOUN
ihlr-2017	198	8	sector	sector	NOUN
ihlr-2017	198	9	before	before	ADP
ihlr-2017	198	10	the	the	DET
ihlr-2017	198	11	h.	h.	PROPN
ihlr-2017	198	12	comm	comm	NOUN
ihlr-2017	198	13	.	.	PUNCT
ihlr-2017	199	1	on	on	ADP
ihlr-2017	199	2	ways	way	NOUN
ihlr-2017	199	3	and	and	CCONJ
ihlr-2017	199	4	means	mean	NOUN
ihlr-2017	199	5	,	,	PUNCT
ihlr-2017	199	6	109th	109th	ADJ
ihlr-2017	199	7	cong	cong	NOUN
ihlr-2017	199	8	.	.	PROPN
ihlr-2017	199	9	,	,	PUNCT
ihlr-2017	199	10	9298	9298	NUM
ihlr-2017	199	11	(	(	PUNCT
ihlr-2017	199	12	may	may	PROPN
ihlr-2017	199	13	26	26	NUM
ihlr-2017	199	14	,	,	PUNCT
ihlr-2017	199	15	2005	2005	NUM
ihlr-2017	199	16	)	)	PUNCT
ihlr-2017	199	17	(	(	PUNCT
ihlr-2017	199	18	statement	statement	NOUN
ihlr-2017	199	19	of	of	ADP
ihlr-2017	199	20	stan	stan	PROPN
ihlr-2017	199	21	jenkins	jenkins	PROPN
ihlr-2017	199	22	,	,	PUNCT
ihlr-2017	199	23	chairman	chairman	NOUN
ihlr-2017	199	24	,	,	PUNCT
ihlr-2017	199	25	champaign	champaign	PROPN
ihlr-2017	199	26	county	county	PROPN
ihlr-2017	199	27	board	board	NOUN
ihlr-2017	199	28	of	of	ADP
ihlr-2017	199	29	review	review	NOUN
ihlr-2017	199	30	)	)	PUNCT
ihlr-2017	199	31	available	available	ADJ
ihlr-2017	199	32	at	at	ADP
ihlr-2017	199	33	http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=109	http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=109	NUM
ihlr-2017	200	1	_	_	PROPN
ihlr-2017	200	2	house	house	PROPN
ihlr-2017	200	3	_	_	PUNCT
ihlr-2017	200	4	hearings&docid	hearings&docid	PROPN
ihlr-2017	200	5	=	=	SYM
ihlr-2017	200	6	f:26414.pdf	f:26414.pdf	PROPN
ihlr-2017	200	7	;	;	PUNCT
ihlr-2017	200	8	john	john	PROPN
ihlr-2017	200	9	colombo	colombo	PROPN
ihlr-2017	200	10	,	,	PUNCT
ihlr-2017	200	11	hospital	hospital	NOUN
ihlr-2017	200	12	property	property	NOUN
ihlr-2017	200	13	tax	tax	NOUN
ihlr-2017	200	14	exemption	exemption	NOUN
ihlr-2017	200	15	in	in	ADP
ihlr-2017	200	16	illinois	illinois	PROPN
ihlr-2017	200	17	:	:	PUNCT
ihlr-2017	200	18	exploring	explore	VERB
ihlr-2017	200	19	the	the	DET
ihlr-2017	200	20	policy	policy	NOUN
ihlr-2017	200	21	gaps	gap	NOUN
ihlr-2017	200	22	,	,	PUNCT
ihlr-2017	200	23	37	37	NUM
ihlr-2017	200	24	loy	loy	PROPN
ihlr-2017	200	25	.	.	PUNCT
ihlr-2017	201	1	u.	u.	PROPN
ihlr-2017	201	2	chi	chi	PROPN
ihlr-2017	201	3	.	.	PUNCT
ihlr-2017	202	1	l.j	l.j	PROPN
ihlr-2017	202	2	.	.	PROPN
ihlr-2017	202	3	493	493	NUM
ihlr-2017	202	4	(	(	PUNCT
ihlr-2017	202	5	2006	2006	NUM
ihlr-2017	202	6	)	)	PUNCT
ihlr-2017	202	7	.	.	PUNCT
ihlr-2017	203	1	52	52	NUM
ihlr-2017	203	2	.	.	PUNCT
ihlr-2017	203	3	see	see	VERB
ihlr-2017	203	4	h.r	h.r	PROPN
ihlr-2017	203	5	.	.	PROPN
ihlr-2017	203	6	5000	5000	NUM
ihlr-2017	203	7	,	,	PUNCT
ihlr-2017	203	8	94th	94th	PROPN
ihlr-2017	203	9	gen	gen	PROPN
ihlr-2017	203	10	.	.	PROPN
ihlr-2017	203	11	assem	assem	PROPN
ihlr-2017	203	12	.	.	PROPN
ihlr-2017	203	13	,	,	PUNCT
ihlr-2017	204	1	reg	reg	PROPN
ihlr-2017	204	2	.	.	PUNCT
ihlr-2017	204	3	sess	sess	PROPN
ihlr-2017	204	4	.	.	PUNCT
ihlr-2017	205	1	(	(	PUNCT
ihlr-2017	205	2	ill	ill	ADJ
ihlr-2017	205	3	.	.	NOUN
ihlr-2017	205	4	2006	2006	NUM
ihlr-2017	205	5	)	)	PUNCT
ihlr-2017	205	6	;	;	PUNCT
ihlr-2017	205	7	h.r	h.r	PROPN
ihlr-2017	205	8	.	.	PROPN
ihlr-2017	205	9	4999	4999	NUM
ihlr-2017	205	10	,	,	PUNCT
ihlr-2017	206	1	94th	94th	PROPN
ihlr-2017	206	2	gen	gen	PROPN
ihlr-2017	206	3	.	.	PROPN
ihlr-2017	206	4	assem	assem	PROPN
ihlr-2017	206	5	.	.	PROPN
ihlr-2017	206	6	,	,	PUNCT
ihlr-2017	206	7	reg	reg	PROPN
ihlr-2017	206	8	.	.	PUNCT
ihlr-2017	206	9	sess	sess	PROPN
ihlr-2017	206	10	.	.	PUNCT
ihlr-2017	207	1	(	(	PUNCT
ihlr-2017	207	2	ill	ill	ADJ
ihlr-2017	207	3	.	.	NOUN
ihlr-2017	207	4	2006	2006	NUM
ihlr-2017	207	5	)	)	PUNCT
ihlr-2017	207	6	.	.	PUNCT
ihlr-2017	208	1	53	53	NUM
ihlr-2017	208	2	.	.	PUNCT
ihlr-2017	208	3	colombo	colombo	NOUN
ihlr-2017	208	4	,	,	PUNCT
ihlr-2017	208	5	supra	supra	PROPN
ihlr-2017	208	6	note	note	NOUN
ihlr-2017	208	7	43	43	NUM
ihlr-2017	208	8	,	,	PUNCT
ihlr-2017	208	9	at	at	ADP
ihlr-2017	208	10	444	444	NUM
ihlr-2017	208	11	.	.	PUNCT
ihlr-2017	208	12	54	54	NUM
ihlr-2017	208	13	.	.	PUNCT
ihlr-2017	209	1	see	see	VERB
ihlr-2017	209	2	press	press	NOUN
ihlr-2017	209	3	release	release	NOUN
ihlr-2017	209	4	,	,	PUNCT
ihlr-2017	209	5	sen	sen	PROPN
ihlr-2017	209	6	.	.	PROPN
ihlr-2017	209	7	grassley	grassley	PROPN
ihlr-2017	209	8	works	work	VERB
ihlr-2017	209	9	to	to	PART
ihlr-2017	209	10	build	build	VERB
ihlr-2017	209	11	confidence	confidence	NOUN
ihlr-2017	209	12	in	in	ADP
ihlr-2017	209	13	nonprofits	nonprofit	NOUN
ihlr-2017	209	14	with	with	ADP
ihlr-2017	209	15	greater	great	ADJ
ihlr-2017	209	16	transparency	transparency	NOUN
ihlr-2017	209	17	(	(	PUNCT
ihlr-2017	209	18	may	may	PROPN
ihlr-2017	209	19	29	29	NUM
ihlr-2017	209	20	,	,	PUNCT
ihlr-2017	209	21	2007	2007	NUM
ihlr-2017	209	22	)	)	PUNCT
ihlr-2017	209	23	,	,	PUNCT
ihlr-2017	209	24	available	available	ADJ
ihlr-2017	209	25	at	at	ADP
ihlr-2017	209	26	http://grassley.senate.gov/news/article	http://grassley.senate.gov/news/article	NOUN
ihlr-2017	209	27	.cfm?customel_datapageid_1502=12581	.cfm?customel_datapageid_1502=12581	NUM
ihlr-2017	209	28	.	.	PUNCT
ihlr-2017	210	1	55	55	NUM
ihlr-2017	210	2	.	.	PUNCT
ihlr-2017	211	1	eileen	eileen	PROPN
ihlr-2017	211	2	salinsky	salinsky	PROPN
ihlr-2017	211	3	,	,	PUNCT
ihlr-2017	211	4	nat’l	nat’l	NUM
ihlr-2017	211	5	health	health	NOUN
ihlr-2017	211	6	policy	policy	NOUN
ihlr-2017	211	7	forum	forum	PROPN
ihlr-2017	211	8	,	,	PUNCT
ihlr-2017	211	9	the	the	DET
ihlr-2017	211	10	george	george	PROPN
ihlr-2017	211	11	washington	washington	PROPN
ihlr-2017	211	12	2011	2011	NUM
ihlr-2017	211	13	]	]	PUNCT
ihlr-2017	211	14	hospital	hospital	NOUN
ihlr-2017	211	15	tax	tax	NOUN
ihlr-2017	211	16	-	-	PUNCT
ihlr-2017	211	17	exemption	exemption	NOUN
ihlr-2017	211	18	and	and	CCONJ
ihlr-2017	211	19	the	the	DET
ihlr-2017	211	20	community	community	NOUN
ihlr-2017	211	21	benefit	benefit	NOUN
ihlr-2017	211	22	standard	standard	NOUN
ihlr-2017	211	23	373	373	NUM
ihlr-2017	211	24	the	the	DET
ihlr-2017	211	25	‘	'	PUNCT
ihlr-2017	211	26	core	core	NOUN
ihlr-2017	211	27	form	form	NOUN
ihlr-2017	211	28	’	'	PUNCT
ihlr-2017	211	29	that	that	PRON
ihlr-2017	211	30	captures	capture	VERB
ihlr-2017	211	31	select	select	ADJ
ihlr-2017	211	32	information	information	NOUN
ihlr-2017	211	33	regarding	regard	VERB
ihlr-2017	211	34	exempt	exempt	ADJ
ihlr-2017	211	35	organizations	organization	NOUN
ihlr-2017	211	36	’	'	PUNCT
ihlr-2017	211	37	financial	financial	ADJ
ihlr-2017	211	38	status	status	NOUN
ihlr-2017	211	39	,	,	PUNCT
ihlr-2017	211	40	governance	governance	NOUN
ihlr-2017	211	41	,	,	PUNCT
ihlr-2017	211	42	staffing	staffing	NOUN
ihlr-2017	211	43	,	,	PUNCT
ihlr-2017	211	44	and	and	CCONJ
ihlr-2017	211	45	employee	employee	NOUN
ihlr-2017	211	46	compensation	compensation	NOUN
ihlr-2017	211	47	,	,	PUNCT
ihlr-2017	211	48	as	as	ADV
ihlr-2017	211	49	well	well	ADV
ihlr-2017	211	50	as	as	ADP
ihlr-2017	211	51	the	the	DET
ihlr-2017	211	52	creation	creation	NOUN
ihlr-2017	211	53	of	of	ADP
ihlr-2017	211	54	several	several	ADJ
ihlr-2017	211	55	schedules	schedule	NOUN
ihlr-2017	211	56	which	which	PRON
ihlr-2017	211	57	seek	seek	VERB
ihlr-2017	211	58	to	to	PART
ihlr-2017	211	59	standardize	standardize	VERB
ihlr-2017	211	60	reporting	report	VERB
ihlr-2017	211	61	for	for	ADP
ihlr-2017	211	62	information	information	NOUN
ihlr-2017	211	63	that	that	PRON
ihlr-2017	211	64	had	have	AUX
ihlr-2017	211	65	previously	previously	ADV
ihlr-2017	211	66	been	be	AUX
ihlr-2017	211	67	provided	provide	VERB
ihlr-2017	211	68	through	through	ADP
ihlr-2017	211	69	filer	filer	NOUN
ihlr-2017	211	70	-	-	PUNCT
ihlr-2017	211	71	designed	design	VERB
ihlr-2017	211	72	attachments	attachment	NOUN
ihlr-2017	211	73	.	.	PUNCT
ihlr-2017	212	1	”56	”56	NOUN
ihlr-2017	212	2	schedule	schedule	NOUN
ihlr-2017	212	3	h	h	NOUN
ihlr-2017	212	4	of	of	ADP
ihlr-2017	212	5	form	form	NOUN
ihlr-2017	212	6	990	990	NUM
ihlr-2017	212	7	in	in	ADP
ihlr-2017	212	8	particular	particular	ADJ
ihlr-2017	212	9	will	will	AUX
ihlr-2017	212	10	require	require	VERB
ihlr-2017	212	11	nonprofit	nonprofit	ADJ
ihlr-2017	212	12	hospitals	hospital	NOUN
ihlr-2017	212	13	to	to	PART
ihlr-2017	212	14	provide	provide	VERB
ihlr-2017	212	15	the	the	DET
ihlr-2017	212	16	irs	irs	PROPN
ihlr-2017	212	17	with	with	ADP
ihlr-2017	212	18	detailed	detailed	ADJ
ihlr-2017	212	19	information	information	NOUN
ihlr-2017	212	20	,	,	PUNCT
ihlr-2017	212	21	using	use	VERB
ihlr-2017	212	22	standardized	standardized	ADJ
ihlr-2017	212	23	definitions	definition	NOUN
ihlr-2017	212	24	,	,	PUNCT
ihlr-2017	212	25	describing	describe	VERB
ihlr-2017	212	26	their	their	PRON
ihlr-2017	212	27	charitable	charitable	ADJ
ihlr-2017	212	28	efforts	effort	NOUN
ihlr-2017	212	29	beginning	begin	VERB
ihlr-2017	212	30	in	in	ADP
ihlr-2017	212	31	2009	2009	NUM
ihlr-2017	212	32	(	(	PUNCT
ihlr-2017	212	33	reporting	report	VERB
ihlr-2017	212	34	tax	tax	NOUN
ihlr-2017	212	35	year	year	NOUN
ihlr-2017	212	36	2008).57	2008).57	NUM
ihlr-2017	212	37	schedule	schedule	NOUN
ihlr-2017	212	38	h	h	NOUN
ihlr-2017	212	39	is	be	AUX
ihlr-2017	212	40	organized	organize	VERB
ihlr-2017	212	41	into	into	ADP
ihlr-2017	212	42	six	six	NUM
ihlr-2017	212	43	parts	part	NOUN
ihlr-2017	212	44	,	,	PUNCT
ihlr-2017	212	45	based	base	VERB
ihlr-2017	212	46	in	in	ADP
ihlr-2017	212	47	large	large	ADJ
ihlr-2017	212	48	part	part	NOUN
ihlr-2017	212	49	on	on	ADP
ihlr-2017	212	50	voluntary	voluntary	ADJ
ihlr-2017	212	51	reporting	reporting	NOUN
ihlr-2017	212	52	guidelines	guideline	NOUN
ihlr-2017	212	53	originally	originally	ADV
ihlr-2017	212	54	developed	develop	VERB
ihlr-2017	212	55	by	by	ADP
ihlr-2017	212	56	the	the	DET
ihlr-2017	212	57	catholic	catholic	PROPN
ihlr-2017	212	58	health	health	PROPN
ihlr-2017	212	59	association.58	association.58	PROPN
ihlr-2017	212	60	specific	specific	ADJ
ihlr-2017	212	61	reporting	reporting	NOUN
ihlr-2017	212	62	sections	section	NOUN
ihlr-2017	212	63	include	include	VERB
ihlr-2017	212	64	:	:	PUNCT
ihlr-2017	212	65	1	1	X
ihlr-2017	212	66	)	)	PUNCT
ihlr-2017	212	67	charity	charity	NOUN
ihlr-2017	212	68	care	care	NOUN
ihlr-2017	212	69	and	and	CCONJ
ihlr-2017	212	70	certain	certain	ADJ
ihlr-2017	212	71	other	other	ADJ
ihlr-2017	212	72	community	community	NOUN
ihlr-2017	212	73	benefits	benefit	NOUN
ihlr-2017	212	74	;	;	PUNCT
ihlr-2017	212	75	2	2	X
ihlr-2017	212	76	)	)	PUNCT
ihlr-2017	212	77	community	community	NOUN
ihlr-2017	212	78	building	building	NOUN
ihlr-2017	212	79	activities	activity	NOUN
ihlr-2017	212	80	;	;	PUNCT
ihlr-2017	212	81	3	3	X
ihlr-2017	212	82	)	)	PUNCT
ihlr-2017	212	83	bad	bad	ADJ
ihlr-2017	212	84	debt	debt	NOUN
ihlr-2017	212	85	,	,	PUNCT
ihlr-2017	212	86	medicare	medicare	PROPN
ihlr-2017	212	87	,	,	PUNCT
ihlr-2017	212	88	and	and	CCONJ
ihlr-2017	212	89	collection	collection	NOUN
ihlr-2017	212	90	practices	practice	NOUN
ihlr-2017	212	91	;	;	PUNCT
ihlr-2017	212	92	4	4	X
ihlr-2017	212	93	)	)	PUNCT
ihlr-2017	212	94	management	management	NOUN
ihlr-2017	212	95	companies	company	NOUN
ihlr-2017	212	96	and	and	CCONJ
ihlr-2017	212	97	joint	joint	ADJ
ihlr-2017	212	98	ventures	venture	NOUN
ihlr-2017	212	99	;	;	PUNCT
ihlr-2017	212	100	5	5	X
ihlr-2017	212	101	)	)	PUNCT
ihlr-2017	212	102	facility	facility	NOUN
ihlr-2017	212	103	information	information	NOUN
ihlr-2017	212	104	;	;	PUNCT
ihlr-2017	212	105	and	and	CCONJ
ihlr-2017	212	106	6	6	X
ihlr-2017	212	107	)	)	PUNCT
ihlr-2017	212	108	supplemental	supplemental	NOUN
ihlr-2017	212	109	information.59	information.59	VERB
ihlr-2017	212	110	moreover	moreover	ADV
ihlr-2017	212	111	,	,	PUNCT
ihlr-2017	212	112	schedule	schedule	NOUN
ihlr-2017	212	113	h	h	NOUN
ihlr-2017	212	114	provides	provide	VERB
ihlr-2017	212	115	clear	clear	ADJ
ihlr-2017	212	116	standards	standard	NOUN
ihlr-2017	212	117	with	with	ADP
ihlr-2017	212	118	respect	respect	NOUN
ihlr-2017	212	119	to	to	ADP
ihlr-2017	212	120	the	the	DET
ihlr-2017	212	121	types	type	NOUN
ihlr-2017	212	122	of	of	ADP
ihlr-2017	212	123	activities	activity	NOUN
ihlr-2017	212	124	reportable	reportable	ADJ
ihlr-2017	212	125	as	as	ADP
ihlr-2017	212	126	community	community	NOUN
ihlr-2017	212	127	benefit	benefit	NOUN
ihlr-2017	212	128	and	and	CCONJ
ihlr-2017	212	129	how	how	SCONJ
ihlr-2017	212	130	such	such	ADJ
ihlr-2017	212	131	activities	activity	NOUN
ihlr-2017	212	132	should	should	AUX
ihlr-2017	212	133	be	be	AUX
ihlr-2017	212	134	reported	report	VERB
ihlr-2017	212	135	(	(	PUNCT
ihlr-2017	212	136	costs	cost	NOUN
ihlr-2017	212	137	rather	rather	ADV
ihlr-2017	212	138	than	than	ADP
ihlr-2017	212	139	charges).60	charges).60	ADJ
ihlr-2017	212	140	schedule	schedule	NOUN
ihlr-2017	212	141	h	h	NOUN
ihlr-2017	212	142	does	do	AUX
ihlr-2017	212	143	not	not	PART
ihlr-2017	212	144	“	"	PUNCT
ihlr-2017	212	145	provide	provide	VERB
ihlr-2017	212	146	a	a	DET
ihlr-2017	212	147	bright	bright	ADJ
ihlr-2017	212	148	line	line	NOUN
ihlr-2017	212	149	standard	standard	NOUN
ihlr-2017	212	150	against	against	ADP
ihlr-2017	212	151	which	which	PRON
ihlr-2017	212	152	the	the	DET
ihlr-2017	212	153	reported	report	VERB
ihlr-2017	212	154	data	datum	NOUN
ihlr-2017	212	155	can	can	AUX
ihlr-2017	212	156	be	be	AUX
ihlr-2017	212	157	assessed	assess	VERB
ihlr-2017	212	158	to	to	PART
ihlr-2017	212	159	determine	determine	VERB
ihlr-2017	212	160	whether	whether	SCONJ
ihlr-2017	212	161	the	the	DET
ihlr-2017	212	162	reporting	reporting	NOUN
ihlr-2017	212	163	hospital	hospital	NOUN
ihlr-2017	212	164	should	should	AUX
ihlr-2017	212	165	be	be	AUX
ihlr-2017	212	166	tax	tax	NOUN
ihlr-2017	212	167	-	-	PUNCT
ihlr-2017	212	168	exempt	exempt	ADJ
ihlr-2017	212	169	or	or	CCONJ
ihlr-2017	212	170	should	should	AUX
ihlr-2017	212	171	be	be	AUX
ihlr-2017	212	172	taxed	tax	VERB
ihlr-2017	212	173	.	.	PUNCT
ihlr-2017	213	1	”61	”61	NOUN
ihlr-2017	213	2	in	in	ADP
ihlr-2017	213	3	addition	addition	NOUN
ihlr-2017	213	4	to	to	ADP
ihlr-2017	213	5	revising	revise	VERB
ihlr-2017	213	6	form	form	NOUN
ihlr-2017	213	7	990	990	NUM
ihlr-2017	213	8	,	,	PUNCT
ihlr-2017	213	9	the	the	DET
ihlr-2017	213	10	irs	irs	PROPN
ihlr-2017	213	11	initiated	initiate	VERB
ihlr-2017	213	12	a	a	DET
ihlr-2017	213	13	hospital	hospital	NOUN
ihlr-2017	213	14	compliance	compliance	NOUN
ihlr-2017	213	15	project	project	NOUN
ihlr-2017	213	16	in	in	ADP
ihlr-2017	213	17	may	may	PROPN
ihlr-2017	213	18	2006	2006	NUM
ihlr-2017	213	19	to	to	PART
ihlr-2017	213	20	study	study	VERB
ihlr-2017	213	21	community	community	NOUN
ihlr-2017	213	22	benefit	benefit	NOUN
ihlr-2017	213	23	and	and	CCONJ
ihlr-2017	213	24	executive	executive	NOUN
ihlr-2017	213	25	compensation.62	compensation.62	NOUN
ihlr-2017	213	26	the	the	DET
ihlr-2017	213	27	project	project	NOUN
ihlr-2017	213	28	consisted	consist	VERB
ihlr-2017	213	29	of	of	ADP
ihlr-2017	213	30	surveying	survey	VERB
ihlr-2017	213	31	over	over	ADP
ihlr-2017	213	32	500	500	NUM
ihlr-2017	213	33	nonprofit	nonprofit	ADJ
ihlr-2017	213	34	hospitals	hospital	NOUN
ihlr-2017	213	35	,	,	PUNCT
ihlr-2017	213	36	classified	classify	VERB
ihlr-2017	213	37	by	by	ADP
ihlr-2017	213	38	community	community	NOUN
ihlr-2017	213	39	type	type	NOUN
ihlr-2017	213	40	,	,	PUNCT
ihlr-2017	213	41	revenue	revenue	NOUN
ihlr-2017	213	42	size	size	NOUN
ihlr-2017	213	43	,	,	PUNCT
ihlr-2017	213	44	as	as	ADV
ihlr-2017	213	45	well	well	ADV
ihlr-2017	213	46	as	as	ADP
ihlr-2017	213	47	health	health	NOUN
ihlr-2017	213	48	insurance	insurance	NOUN
ihlr-2017	213	49	coverage	coverage	NOUN
ihlr-2017	213	50	and	and	CCONJ
ihlr-2017	213	51	per	per	ADP
ihlr-2017	213	52	capita	capita	X
ihlr-2017	213	53	income	income	NOUN
ihlr-2017	213	54	of	of	ADP
ihlr-2017	213	55	the	the	DET
ihlr-2017	213	56	surrounding	surround	VERB
ihlr-2017	213	57	area.63	area.63	ADJ
ihlr-2017	213	58	several	several	ADJ
ihlr-2017	213	59	key	key	ADJ
ihlr-2017	213	60	findings	finding	NOUN
ihlr-2017	213	61	from	from	ADP
ihlr-2017	213	62	the	the	DET
ihlr-2017	213	63	report	report	NOUN
ihlr-2017	213	64	were	be	AUX
ihlr-2017	213	65	as	as	SCONJ
ihlr-2017	213	66	follows	follow	VERB
ihlr-2017	213	67	:	:	PUNCT
ihlr-2017	213	68	1	1	X
ihlr-2017	213	69	)	)	PUNCT
ihlr-2017	213	70	the	the	DET
ihlr-2017	213	71	average	average	ADJ
ihlr-2017	213	72	percentage	percentage	NOUN
ihlr-2017	213	73	of	of	ADP
ihlr-2017	213	74	total	total	ADJ
ihlr-2017	213	75	revenues	revenue	NOUN
ihlr-2017	213	76	spent	spend	VERB
ihlr-2017	213	77	on	on	ADP
ihlr-2017	213	78	combined	combine	VERB
ihlr-2017	213	79	community	community	NOUN
ihlr-2017	213	80	benefit	benefit	NOUN
ihlr-2017	213	81	was	be	AUX
ihlr-2017	213	82	nine	nine	NUM
ihlr-2017	213	83	percent	percent	NOUN
ihlr-2017	213	84	;	;	PUNCT
ihlr-2017	213	85	2	2	X
ihlr-2017	213	86	)	)	PUNCT
ihlr-2017	213	87	community	community	NOUN
ihlr-2017	213	88	benefit	benefit	NOUN
ihlr-2017	213	89	expenditures	expenditure	NOUN
ihlr-2017	213	90	were	be	AUX
ihlr-2017	213	91	not	not	PART
ihlr-2017	213	92	evenly	evenly	ADV
ihlr-2017	213	93	distributed	distribute	VERB
ihlr-2017	213	94	,	,	PUNCT
ihlr-2017	213	95	as	as	SCONJ
ihlr-2017	213	96	nine	nine	NUM
ihlr-2017	213	97	percent	percent	NOUN
ihlr-2017	213	98	of	of	ADP
ihlr-2017	213	99	the	the	DET
ihlr-2017	213	100	hospitals	hospital	NOUN
ihlr-2017	213	101	,	,	PUNCT
ihlr-2017	213	102	mainly	mainly	ADV
ihlr-2017	213	103	large	large	ADJ
ihlr-2017	213	104	and	and	CCONJ
ihlr-2017	213	105	urban	urban	ADJ
ihlr-2017	213	106	hospitals	hospital	NOUN
ihlr-2017	213	107	,	,	PUNCT
ihlr-2017	213	108	reported	report	VERB
ihlr-2017	213	109	sixty	sixty	NUM
ihlr-2017	213	110	per	per	ADP
ihlr-2017	213	111	univ	univ	PROPN
ihlr-2017	213	112	.	.	PROPN
ihlr-2017	213	113	,	,	PUNCT
ihlr-2017	213	114	background	background	NOUN
ihlr-2017	213	115	paper	paper	NOUN
ihlr-2017	214	1	no	no	INTJ
ihlr-2017	214	2	.	.	PROPN
ihlr-2017	214	3	67	67	NUM
ihlr-2017	214	4	,	,	PUNCT
ihlr-2017	214	5	schedule	schedule	NOUN
ihlr-2017	214	6	h	h	NOUN
ihlr-2017	214	7	:	:	PUNCT
ihlr-2017	214	8	new	new	ADJ
ihlr-2017	214	9	community	community	NOUN
ihlr-2017	214	10	benefit	benefit	VERB
ihlr-2017	214	11	reporting	reporting	NOUN
ihlr-2017	214	12	requirements	requirement	NOUN
ihlr-2017	214	13	for	for	ADP
ihlr-2017	214	14	hospitals	hospital	NOUN
ihlr-2017	214	15	4	4	NUM
ihlr-2017	214	16	(	(	PUNCT
ihlr-2017	214	17	2009	2009	NUM
ihlr-2017	214	18	)	)	PUNCT
ihlr-2017	214	19	,	,	PUNCT
ihlr-2017	214	20	available	available	ADJ
ihlr-2017	214	21	at	at	ADP
ihlr-2017	214	22	http://www.nhpf.org/library/	http://www.nhpf.org/library/	NOUN
ihlr-2017	214	23	background	background	NOUN
ihlr-2017	214	24	-	-	PUNCT
ihlr-2017	214	25	papers	paper	NOUN
ihlr-2017	214	26	/	/	SYM
ihlr-2017	214	27	bp67_scheduleh_04	bp67_scheduleh_04	VERB
ihlr-2017	214	28	-	-	PUNCT
ihlr-2017	214	29	21	21	NUM
ihlr-2017	214	30	-	-	PUNCT
ihlr-2017	214	31	09.pdf	09.pdf	PROPN
ihlr-2017	214	32	.	.	PUNCT
ihlr-2017	214	33	56	56	NUM
ihlr-2017	214	34	.	.	PUNCT
ihlr-2017	215	1	i	i	PRON
ihlr-2017	215	2	d.	d.	PROPN
ihlr-2017	215	3	(	(	PUNCT
ihlr-2017	215	4	alteration	alteration	NOUN
ihlr-2017	215	5	in	in	ADP
ihlr-2017	215	6	original	original	ADJ
ihlr-2017	215	7	)	)	PUNCT
ihlr-2017	215	8	.	.	PUNCT
ihlr-2017	216	1	57	57	NUM
ihlr-2017	216	2	.	.	PUNCT
ihlr-2017	217	1	i	i	PRON
ihlr-2017	217	2	d.	d.	PROPN
ihlr-2017	217	3	58	58	NUM
ihlr-2017	217	4	.	.	PUNCT
ihlr-2017	218	1	i	i	PRON
ihlr-2017	218	2	d.	d.	PROPN
ihlr-2017	218	3	at	at	ADP
ihlr-2017	218	4	6	6	NUM
ihlr-2017	218	5	.	.	PUNCT
ihlr-2017	219	1	see	see	VERB
ihlr-2017	219	2	generally	generally	ADV
ihlr-2017	219	3	catholic	catholic	ADJ
ihlr-2017	219	4	health	health	PROPN
ihlr-2017	219	5	ass’n	ass’n	NOUN
ihlr-2017	219	6	of	of	ADP
ihlr-2017	219	7	the	the	DET
ihlr-2017	219	8	u.s	u.s	PROPN
ihlr-2017	219	9	.	.	PROPN
ihlr-2017	219	10	,	,	PUNCT
ihlr-2017	219	11	the	the	DET
ihlr-2017	219	12	irs	irs	PROPN
ihlr-2017	219	13	form	form	NOUN
ihlr-2017	219	14	990	990	NUM
ihlr-2017	219	15	,	,	PUNCT
ihlr-2017	219	16	schedule	schedule	NOUN
ihlr-2017	219	17	h	h	NOUN
ihlr-2017	219	18	:	:	PUNCT
ihlr-2017	219	19	community	community	NOUN
ihlr-2017	219	20	benefit	benefit	NOUN
ihlr-2017	219	21	and	and	CCONJ
ihlr-2017	219	22	catholic	catholic	ADJ
ihlr-2017	219	23	health	health	PROPN
ihlr-2017	219	24	care	care	NOUN
ihlr-2017	219	25	governance	governance	NOUN
ihlr-2017	219	26	leaders	leader	NOUN
ihlr-2017	219	27	(	(	PUNCT
ihlr-2017	219	28	2009	2009	NUM
ihlr-2017	219	29	)	)	PUNCT
ihlr-2017	219	30	,	,	PUNCT
ihlr-2017	219	31	available	available	ADJ
ihlr-2017	219	32	at	at	ADP
ihlr-2017	219	33	http://www.chausa.org/workarea/linkit.aspx?linkidentifier=id&itemid	http://www.chausa.org/workarea/linkit.aspx?linkidentifier=id&itemid	NOUN
ihlr-2017	219	34	=	=	NOUN
ihlr-2017	219	35	978	978	NUM
ihlr-2017	219	36	(	(	PUNCT
ihlr-2017	219	37	the	the	DET
ihlr-2017	219	38	catholic	catholic	PROPN
ihlr-2017	219	39	health	health	PROPN
ihlr-2017	219	40	association	association	PROPN
ihlr-2017	219	41	has	have	AUX
ihlr-2017	219	42	been	be	AUX
ihlr-2017	219	43	a	a	DET
ihlr-2017	219	44	proponent	proponent	NOUN
ihlr-2017	219	45	of	of	ADP
ihlr-2017	219	46	the	the	DET
ihlr-2017	219	47	community	community	NOUN
ihlr-2017	219	48	benefit	benefit	NOUN
ihlr-2017	219	49	role	role	NOUN
ihlr-2017	219	50	of	of	ADP
ihlr-2017	219	51	nonprofit	nonprofit	ADJ
ihlr-2017	219	52	health	health	NOUN
ihlr-2017	219	53	care	care	NOUN
ihlr-2017	219	54	providers	provider	NOUN
ihlr-2017	219	55	for	for	ADP
ihlr-2017	219	56	over	over	ADP
ihlr-2017	219	57	twenty	twenty	NUM
ihlr-2017	219	58	years	year	NOUN
ihlr-2017	219	59	and	and	CCONJ
ihlr-2017	219	60	worked	work	VERB
ihlr-2017	219	61	closely	closely	ADV
ihlr-2017	219	62	with	with	ADP
ihlr-2017	219	63	the	the	DET
ihlr-2017	219	64	internal	internal	ADJ
ihlr-2017	219	65	revenue	revenue	NOUN
ihlr-2017	219	66	service	service	NOUN
ihlr-2017	219	67	in	in	ADP
ihlr-2017	219	68	its	its	PRON
ihlr-2017	219	69	development	development	NOUN
ihlr-2017	219	70	of	of	ADP
ihlr-2017	219	71	the	the	DET
ihlr-2017	219	72	new	new	ADJ
ihlr-2017	219	73	reporting	reporting	NOUN
ihlr-2017	219	74	requirements	requirement	NOUN
ihlr-2017	219	75	.	.	PUNCT
ihlr-2017	219	76	)	)	PUNCT
ihlr-2017	219	77	.	.	PUNCT
ihlr-2017	220	1	59	59	NUM
ihlr-2017	220	2	.	.	PUNCT
ihlr-2017	220	3	internal	internal	ADJ
ihlr-2017	220	4	revenue	revenue	NOUN
ihlr-2017	220	5	serv	serv	X
ihlr-2017	220	6	.	.	PUNCT
ihlr-2017	220	7	,	,	PUNCT
ihlr-2017	220	8	dep’t	dep’t	NOUN
ihlr-2017	220	9	of	of	ADP
ihlr-2017	220	10	the	the	DET
ihlr-2017	220	11	treasury	treasury	NOUN
ihlr-2017	220	12	,	,	PUNCT
ihlr-2017	220	13	omb	omb	NOUN
ihlr-2017	220	14	no	no	INTJ
ihlr-2017	220	15	.	.	PROPN
ihlr-2017	221	1	1545	1545	NUM
ihlr-2017	221	2	-	-	SYM
ihlr-2017	221	3	0047	0047	NUM
ihlr-2017	221	4	,	,	PUNCT
ihlr-2017	221	5	schedule	schedule	NOUN
ihlr-2017	221	6	h	h	NOUN
ihlr-2017	221	7	(	(	PUNCT
ihlr-2017	221	8	form	form	NOUN
ihlr-2017	221	9	990	990	NUM
ihlr-2017	221	10	)	)	PUNCT
ihlr-2017	221	11	,	,	PUNCT
ihlr-2017	221	12	hospitals	hospital	NOUN
ihlr-2017	221	13	(	(	PUNCT
ihlr-2017	221	14	2010	2010	NUM
ihlr-2017	221	15	)	)	PUNCT
ihlr-2017	221	16	,	,	PUNCT
ihlr-2017	221	17	available	available	ADJ
ihlr-2017	221	18	at	at	ADP
ihlr-2017	221	19	http://www.irs.gov/pub/irs-pdf/	http://www.irs.gov/pub/irs-pdf/	PROPN
ihlr-2017	221	20	f990sh.pdf	f990sh.pdf	PROPN
ihlr-2017	221	21	.	.	PUNCT
ihlr-2017	222	1	60	60	NUM
ihlr-2017	222	2	.	.	PUNCT
ihlr-2017	223	1	see	see	VERB
ihlr-2017	223	2	miller	miller	PROPN
ihlr-2017	223	3	,	,	PUNCT
ihlr-2017	223	4	supra	supra	PROPN
ihlr-2017	223	5	note	note	PROPN
ihlr-2017	223	6	8	8	NUM
ihlr-2017	223	7	,	,	PUNCT
ihlr-2017	223	8	at	at	ADP
ihlr-2017	223	9	9	9	NUM
ihlr-2017	223	10	-	-	SYM
ihlr-2017	223	11	10	10	NUM
ihlr-2017	223	12	.	.	PUNCT
ihlr-2017	223	13	61	61	NUM
ihlr-2017	223	14	.	.	PUNCT
ihlr-2017	224	1	i	i	PRON
ihlr-2017	224	2	d.	d.	PROPN
ihlr-2017	224	3	at	at	ADP
ihlr-2017	224	4	10	10	NUM
ihlr-2017	224	5	(	(	PUNCT
ihlr-2017	224	6	alteration	alteration	NOUN
ihlr-2017	224	7	in	in	ADP
ihlr-2017	224	8	original	original	ADJ
ihlr-2017	224	9	)	)	PUNCT
ihlr-2017	224	10	.	.	PUNCT
ihlr-2017	225	1	62	62	NUM
ihlr-2017	225	2	.	.	PUNCT
ihlr-2017	226	1	internal	internal	ADJ
ihlr-2017	226	2	revenue	revenue	NOUN
ihlr-2017	226	3	serv	serv	X
ihlr-2017	226	4	.	.	PUNCT
ihlr-2017	226	5	,	,	PUNCT
ihlr-2017	226	6	dep’t	dep’t	NOUN
ihlr-2017	226	7	of	of	ADP
ihlr-2017	226	8	the	the	DET
ihlr-2017	226	9	treasury	treasury	NOUN
ihlr-2017	226	10	,	,	PUNCT
ihlr-2017	226	11	irs	irs	PROPN
ihlr-2017	226	12	exempt	exempt	ADJ
ihlr-2017	226	13	organizations	organization	NOUN
ihlr-2017	226	14	(	(	PUNCT
ihlr-2017	226	15	te	te	PROPN
ihlr-2017	226	16	/	/	SYM
ihlr-2017	226	17	ge	ge	PROPN
ihlr-2017	226	18	)	)	PUNCT
ihlr-2017	226	19	hospital	hospital	NOUN
ihlr-2017	226	20	compliance	compliance	NOUN
ihlr-2017	226	21	project	project	NOUN
ihlr-2017	226	22	final	final	ADJ
ihlr-2017	226	23	report	report	NOUN
ihlr-2017	226	24	1	1	NUM
ihlr-2017	226	25	(	(	PUNCT
ihlr-2017	226	26	2009	2009	NUM
ihlr-2017	226	27	)	)	PUNCT
ihlr-2017	226	28	,	,	PUNCT
ihlr-2017	226	29	available	available	ADJ
ihlr-2017	226	30	at	at	ADP
ihlr-2017	226	31	http://www.irs.gov/pub/irs-tege/frepthospproj.pdf	http://www.irs.gov/pub/irs-tege/frepthospproj.pdf	PROPN
ihlr-2017	226	32	.	.	PROPN
ihlr-2017	226	33	63	63	NUM
ihlr-2017	226	34	.	.	PUNCT
ihlr-2017	227	1	i	i	PRON
ihlr-2017	227	2	d.	d.	PROPN
ihlr-2017	227	3	at	at	ADP
ihlr-2017	227	4	1	1	NUM
ihlr-2017	227	5	-	-	SYM
ihlr-2017	227	6	3	3	NUM
ihlr-2017	227	7	.	.	NUM
ihlr-2017	227	8	374	374	NUM
ihlr-2017	227	9	indiana	indiana	PROPN
ihlr-2017	227	10	health	health	PROPN
ihlr-2017	227	11	law	law	PROPN
ihlr-2017	227	12	review	review	NOUN
ihlr-2017	228	1	[	[	X
ihlr-2017	228	2	vol	vol	NOUN
ihlr-2017	228	3	.	.	NOUN
ihlr-2017	228	4	8:2	8:2	NUM
ihlr-2017	228	5	cent	cent	NOUN
ihlr-2017	228	6	of	of	ADP
ihlr-2017	228	7	the	the	DET
ihlr-2017	228	8	community	community	NOUN
ihlr-2017	228	9	benefit	benefit	NOUN
ihlr-2017	228	10	expenditures	expenditure	NOUN
ihlr-2017	228	11	;	;	PUNCT
ihlr-2017	228	12	3	3	X
ihlr-2017	228	13	)	)	PUNCT
ihlr-2017	228	14	uncompensated	uncompensated	ADJ
ihlr-2017	228	15	care	care	NOUN
ihlr-2017	228	16	was	be	AUX
ihlr-2017	228	17	the	the	DET
ihlr-2017	228	18	largest	large	ADJ
ihlr-2017	228	19	component	component	NOUN
ihlr-2017	228	20	of	of	ADP
ihlr-2017	228	21	community	community	NOUN
ihlr-2017	228	22	benefit	benefit	NOUN
ihlr-2017	228	23	at	at	ADP
ihlr-2017	228	24	fifty	fifty	NUM
ihlr-2017	228	25	-	-	PUNCT
ihlr-2017	228	26	six	six	NUM
ihlr-2017	228	27	percent	percent	NOUN
ihlr-2017	228	28	,	,	PUNCT
ihlr-2017	228	29	and	and	CCONJ
ihlr-2017	228	30	was	be	AUX
ihlr-2017	228	31	greatest	great	ADJ
ihlr-2017	228	32	for	for	ADP
ihlr-2017	228	33	critical	critical	ADJ
ihlr-2017	228	34	access	access	NOUN
ihlr-2017	228	35	,	,	PUNCT
ihlr-2017	228	36	rural	rural	ADJ
ihlr-2017	228	37	,	,	PUNCT
ihlr-2017	228	38	and	and	CCONJ
ihlr-2017	228	39	small	small	ADJ
ihlr-2017	228	40	hospitals	hospital	NOUN
ihlr-2017	228	41	;	;	PUNCT
ihlr-2017	228	42	4	4	X
ihlr-2017	228	43	)	)	PUNCT
ihlr-2017	228	44	medical	medical	ADJ
ihlr-2017	228	45	education	education	NOUN
ihlr-2017	228	46	and	and	CCONJ
ihlr-2017	228	47	training	training	NOUN
ihlr-2017	228	48	expenditures	expenditure	NOUN
ihlr-2017	228	49	represented	represent	VERB
ihlr-2017	228	50	twenty	twenty	NUM
ihlr-2017	228	51	-	-	PUNCT
ihlr-2017	228	52	three	three	NUM
ihlr-2017	228	53	percent	percent	NOUN
ihlr-2017	228	54	of	of	ADP
ihlr-2017	228	55	the	the	DET
ihlr-2017	228	56	community	community	NOUN
ihlr-2017	228	57	benefit	benefit	NOUN
ihlr-2017	228	58	,	,	PUNCT
ihlr-2017	228	59	research	research	NOUN
ihlr-2017	228	60	expenditures	expenditure	NOUN
ihlr-2017	228	61	represented	represent	VERB
ihlr-2017	228	62	fifteen	fifteen	NUM
ihlr-2017	228	63	percent	percent	NOUN
ihlr-2017	228	64	,	,	PUNCT
ihlr-2017	228	65	and	and	CCONJ
ihlr-2017	228	66	community	community	NOUN
ihlr-2017	228	67	programs	program	NOUN
ihlr-2017	228	68	six	six	NUM
ihlr-2017	228	69	percent	percent	NOUN
ihlr-2017	228	70	;	;	PUNCT
ihlr-2017	228	71	and	and	CCONJ
ihlr-2017	228	72	5	5	X
ihlr-2017	228	73	)	)	PUNCT
ihlr-2017	228	74	aggregate	aggregate	ADJ
ihlr-2017	228	75	profit	profit	NOUN
ihlr-2017	228	76	margin	margin	NOUN
ihlr-2017	228	77	was	be	AUX
ihlr-2017	228	78	five	five	NUM
ihlr-2017	228	79	percent	percent	NOUN
ihlr-2017	228	80	,	,	PUNCT
ihlr-2017	228	81	with	with	ADP
ihlr-2017	228	82	twenty	twenty	NUM
ihlr-2017	228	83	-	-	PUNCT
ihlr-2017	228	84	one	one	NUM
ihlr-2017	228	85	percent	percent	NOUN
ihlr-2017	228	86	of	of	ADP
ihlr-2017	228	87	hospitals	hospital	NOUN
ihlr-2017	228	88	reporting	report	VERB
ihlr-2017	228	89	a	a	DET
ihlr-2017	228	90	deficit.64	deficit.64	NOUN
ihlr-2017	228	91	however	however	ADV
ihlr-2017	228	92	,	,	PUNCT
ihlr-2017	228	93	the	the	DET
ihlr-2017	228	94	study	study	NOUN
ihlr-2017	228	95	was	be	AUX
ihlr-2017	228	96	not	not	PART
ihlr-2017	228	97	without	without	ADP
ihlr-2017	228	98	its	its	PRON
ihlr-2017	228	99	limitations	limitation	NOUN
ihlr-2017	228	100	given	give	VERB
ihlr-2017	228	101	that	that	SCONJ
ihlr-2017	228	102	the	the	DET
ihlr-2017	228	103	data	datum	NOUN
ihlr-2017	228	104	were	be	AUX
ihlr-2017	228	105	not	not	PART
ihlr-2017	228	106	independently	independently	ADV
ihlr-2017	228	107	verified,65	verified,65	NOUN
ihlr-2017	228	108	and	and	CCONJ
ihlr-2017	228	109	the	the	DET
ihlr-2017	228	110	irs	irs	PROPN
ihlr-2017	228	111	did	do	AUX
ihlr-2017	228	112	not	not	PART
ihlr-2017	228	113	limit	limit	VERB
ihlr-2017	228	114	what	what	PRON
ihlr-2017	228	115	could	could	AUX
ihlr-2017	228	116	be	be	AUX
ihlr-2017	228	117	included	include	VERB
ihlr-2017	228	118	within	within	ADP
ihlr-2017	228	119	a	a	DET
ihlr-2017	228	120	reportable	reportable	ADJ
ihlr-2017	228	121	category.66	category.66	NOUN
ihlr-2017	228	122	as	as	ADP
ihlr-2017	228	123	such	such	ADJ
ihlr-2017	228	124	,	,	PUNCT
ihlr-2017	228	125	expenditures	expenditure	NOUN
ihlr-2017	228	126	reported	report	VERB
ihlr-2017	228	127	by	by	ADP
ihlr-2017	228	128	some	some	DET
ihlr-2017	228	129	hospitals	hospital	NOUN
ihlr-2017	228	130	may	may	AUX
ihlr-2017	228	131	overstate	overstate	VERB
ihlr-2017	228	132	what	what	PRON
ihlr-2017	228	133	will	will	AUX
ihlr-2017	228	134	actually	actually	ADV
ihlr-2017	228	135	be	be	AUX
ihlr-2017	228	136	reported	report	VERB
ihlr-2017	228	137	on	on	ADP
ihlr-2017	228	138	the	the	DET
ihlr-2017	228	139	upcoming	upcoming	ADJ
ihlr-2017	228	140	schedule	schedule	NOUN
ihlr-2017	228	141	h	h	NOUN
ihlr-2017	228	142	,	,	PUNCT
ihlr-2017	228	143	due	due	ADP
ihlr-2017	228	144	to	to	ADP
ihlr-2017	228	145	their	their	PRON
ihlr-2017	228	146	inclusion	inclusion	NOUN
ihlr-2017	228	147	of	of	ADP
ihlr-2017	228	148	uncompensated	uncompensated	ADJ
ihlr-2017	228	149	care	care	NOUN
ihlr-2017	228	150	as	as	ADP
ihlr-2017	228	151	charges	charge	NOUN
ihlr-2017	228	152	,	,	PUNCT
ihlr-2017	228	153	bad	bad	ADJ
ihlr-2017	228	154	debt	debt	NOUN
ihlr-2017	228	155	,	,	PUNCT
ihlr-2017	228	156	medicare	medicare	NOUN
ihlr-2017	228	157	shortfalls	shortfall	NOUN
ihlr-2017	228	158	,	,	PUNCT
ihlr-2017	228	159	and	and	CCONJ
ihlr-2017	228	160	private	private	ADJ
ihlr-2017	228	161	insurance	insurance	NOUN
ihlr-2017	228	162	shortfalls.67	shortfalls.67	NOUN
ihlr-2017	228	163	3	3	NUM
ihlr-2017	228	164	.	.	PUNCT
ihlr-2017	229	1	congress	congress	PROPN
ihlr-2017	229	2	takes	take	VERB
ihlr-2017	229	3	aim	aim	NOUN
ihlr-2017	229	4	the	the	DET
ihlr-2017	229	5	community	community	NOUN
ihlr-2017	229	6	benefit	benefit	NOUN
ihlr-2017	229	7	standard	standard	NOUN
ihlr-2017	229	8	has	have	AUX
ihlr-2017	229	9	come	come	VERB
ihlr-2017	229	10	under	under	ADP
ihlr-2017	229	11	increased	increase	VERB
ihlr-2017	229	12	scrutiny	scrutiny	NOUN
ihlr-2017	229	13	by	by	ADP
ihlr-2017	229	14	federal	federal	ADJ
ihlr-2017	229	15	lawmakers	lawmaker	NOUN
ihlr-2017	229	16	in	in	ADP
ihlr-2017	229	17	recent	recent	ADJ
ihlr-2017	229	18	years	year	NOUN
ihlr-2017	229	19	.	.	PUNCT
ihlr-2017	230	1	beginning	begin	VERB
ihlr-2017	230	2	in	in	ADP
ihlr-2017	230	3	2004	2004	NUM
ihlr-2017	230	4	,	,	PUNCT
ihlr-2017	230	5	the	the	DET
ihlr-2017	230	6	subcommittee	subcommittee	NOUN
ihlr-2017	230	7	on	on	ADP
ihlr-2017	230	8	oversight	oversight	NOUN
ihlr-2017	230	9	of	of	ADP
ihlr-2017	230	10	the	the	DET
ihlr-2017	230	11	house	house	NOUN
ihlr-2017	230	12	ways	way	NOUN
ihlr-2017	230	13	and	and	CCONJ
ihlr-2017	230	14	means	mean	VERB
ihlr-2017	230	15	committee	committee	NOUN
ihlr-2017	230	16	held	hold	VERB
ihlr-2017	230	17	hearings	hearing	NOUN
ihlr-2017	230	18	on	on	ADP
ihlr-2017	230	19	hospital	hospital	NOUN
ihlr-2017	230	20	pricing	pricing	NOUN
ihlr-2017	230	21	,	,	PUNCT
ihlr-2017	230	22	which	which	PRON
ihlr-2017	230	23	included	include	VERB
ihlr-2017	230	24	discussions	discussion	NOUN
ihlr-2017	230	25	related	relate	VERB
ihlr-2017	230	26	to	to	ADP
ihlr-2017	230	27	charity	charity	NOUN
ihlr-2017	230	28	care	care	NOUN
ihlr-2017	230	29	and	and	CCONJ
ihlr-2017	230	30	the	the	DET
ihlr-2017	230	31	differences	difference	NOUN
ihlr-2017	230	32	in	in	ADP
ihlr-2017	230	33	services	service	NOUN
ihlr-2017	230	34	offered	offer	VERB
ihlr-2017	230	35	by	by	ADP
ihlr-2017	230	36	nonprofit	nonprofit	ADJ
ihlr-2017	230	37	versus	versus	X
ihlr-2017	230	38	for	for	ADP
ihlr-2017	230	39	-	-	PUNCT
ihlr-2017	230	40	profit	profit	NOUN
ihlr-2017	230	41	hospitals.68	hospitals.68	PROPN
ihlr-2017	230	42	a	a	DET
ihlr-2017	230	43	year	year	NOUN
ihlr-2017	230	44	later	later	ADV
ihlr-2017	230	45	,	,	PUNCT
ihlr-2017	230	46	the	the	DET
ihlr-2017	230	47	full	full	ADJ
ihlr-2017	230	48	committee	committee	NOUN
ihlr-2017	230	49	held	hold	VERB
ihlr-2017	230	50	hearings	hearing	NOUN
ihlr-2017	230	51	specifically	specifically	ADV
ihlr-2017	230	52	related	relate	VERB
ihlr-2017	230	53	to	to	ADP
ihlr-2017	230	54	nonprofit	nonprofit	ADJ
ihlr-2017	230	55	hospital	hospital	NOUN
ihlr-2017	230	56	tax	tax	NOUN
ihlr-2017	230	57	-	-	PUNCT
ihlr-2017	230	58	exemption,69	exemption,69	NOUN
ihlr-2017	230	59	which	which	PRON
ihlr-2017	230	60	subsequently	subsequently	ADV
ihlr-2017	230	61	resulted	result	VERB
ihlr-2017	230	62	in	in	ADP
ihlr-2017	230	63	two	two	NUM
ihlr-2017	230	64	research	research	NOUN
ihlr-2017	230	65	reports	report	NOUN
ihlr-2017	230	66	by	by	ADP
ihlr-2017	230	67	the	the	DET
ihlr-2017	230	68	congressional	congressional	ADJ
ihlr-2017	230	69	budget	budget	NOUN
ihlr-2017	230	70	office	office	NOUN
ihlr-2017	230	71	entitled	entitle	VERB
ihlr-2017	230	72	,	,	PUNCT
ihlr-2017	230	73	nonprofit	nonprofit	ADJ
ihlr-2017	230	74	hospitals	hospital	NOUN
ihlr-2017	230	75	and	and	CCONJ
ihlr-2017	230	76	the	the	DET
ihlr-2017	230	77	provision	provision	NOUN
ihlr-2017	230	78	of	of	ADP
ihlr-2017	230	79	community	community	NOUN
ihlr-2017	230	80	benefits	benefit	NOUN
ihlr-2017	230	81	and	and	CCONJ
ihlr-2017	230	82	nonprofit	nonprofit	ADJ
ihlr-2017	230	83	hospitals	hospital	NOUN
ihlr-2017	230	84	and	and	CCONJ
ihlr-2017	230	85	tax	tax	NOUN
ihlr-2017	230	86	arbitrage	arbitrage	NOUN
ihlr-2017	230	87	.	.	PUNCT
ihlr-2017	231	1	the	the	DET
ihlr-2017	231	2	former	former	ADJ
ihlr-2017	231	3	addresses	address	NOUN
ihlr-2017	231	4	the	the	DET
ihlr-2017	231	5	type	type	NOUN
ihlr-2017	231	6	and	and	CCONJ
ihlr-2017	231	7	amount	amount	NOUN
ihlr-2017	231	8	of	of	ADP
ihlr-2017	231	9	community	community	NOUN
ihlr-2017	231	10	benefit	benefit	NOUN
ihlr-2017	231	11	provided	provide	VERB
ihlr-2017	231	12	by	by	ADP
ihlr-2017	231	13	nonprofit	nonprofit	ADJ
ihlr-2017	231	14	hospitals,70	hospitals,70	NOUN
ihlr-2017	231	15	while	while	SCONJ
ihlr-2017	231	16	the	the	DET
ihlr-2017	231	17	latter	latter	ADJ
ihlr-2017	231	18	examines	examine	VERB
ihlr-2017	231	19	the	the	DET
ihlr-2017	231	20	use	use	NOUN
ihlr-2017	231	21	of	of	ADP
ihlr-2017	231	22	taxexempt	taxexempt	ADJ
ihlr-2017	231	23	bonds	bond	NOUN
ihlr-2017	231	24	by	by	ADP
ihlr-2017	231	25	nonprofit	nonprofit	ADJ
ihlr-2017	231	26	hospitals.71	hospitals.71	NOUN
ihlr-2017	231	27	despite	despite	SCONJ
ihlr-2017	231	28	this	this	DET
ihlr-2017	231	29	interest	interest	NOUN
ihlr-2017	231	30	by	by	ADP
ihlr-2017	231	31	the	the	DET
ihlr-2017	231	32	house	house	PROPN
ihlr-2017	231	33	committee	committee	PROPN
ihlr-2017	231	34	on	on	ADP
ihlr-2017	231	35	ways	way	NOUN
ihlr-2017	231	36	and	and	CCONJ
ihlr-2017	231	37	means	mean	NOUN
ihlr-2017	231	38	,	,	PUNCT
ihlr-2017	231	39	senator	senator	PROPN
ihlr-2017	231	40	chuck	chuck	PROPN
ihlr-2017	231	41	grassley	grassley	PROPN
ihlr-2017	231	42	,	,	PUNCT
ihlr-2017	231	43	ranking	ranking	ADJ
ihlr-2017	231	44	member	member	NOUN
ihlr-2017	231	45	of	of	ADP
ihlr-2017	231	46	the	the	DET
ihlr-2017	231	47	senate	senate	PROPN
ihlr-2017	231	48	finance	finance	PROPN
ihlr-2017	231	49	committee	committee	NOUN
ihlr-2017	231	50	,	,	PUNCT
ihlr-2017	231	51	has	have	AUX
ihlr-2017	231	52	been	be	AUX
ihlr-2017	231	53	the	the	DET
ihlr-2017	231	54	most	most	ADV
ihlr-2017	231	55	vocal	vocal	ADJ
ihlr-2017	231	56	in	in	ADP
ihlr-2017	231	57	his	his	PRON
ihlr-2017	231	58	concern	concern	NOUN
ihlr-2017	231	59	that	that	SCONJ
ihlr-2017	231	60	nonprofits	nonprofit	NOUN
ihlr-2017	231	61	may	may	AUX
ihlr-2017	231	62	not	not	PART
ihlr-2017	231	63	be	be	AUX
ihlr-2017	231	64	deserving	deserving	ADJ
ihlr-2017	231	65	of	of	ADP
ihlr-2017	231	66	their	their	PRON
ihlr-2017	231	67	tax	tax	NOUN
ihlr-2017	231	68	-	-	PUNCT
ihlr-2017	231	69	exempt	exempt	ADJ
ihlr-2017	231	70	status	status	NOUN
ihlr-2017	231	71	.	.	PUNCT
ihlr-2017	232	1	64	64	NUM
ihlr-2017	232	2	.	.	PUNCT
ihlr-2017	233	1	i	i	PRON
ihlr-2017	233	2	d.	d.	PROPN
ihlr-2017	233	3	at	at	ADP
ihlr-2017	233	4	3	3	NUM
ihlr-2017	233	5	-	-	SYM
ihlr-2017	233	6	5	5	NUM
ihlr-2017	233	7	.	.	NOUN
ihlr-2017	233	8	65	65	NUM
ihlr-2017	233	9	.	.	PUNCT
ihlr-2017	234	1	i	i	PRON
ihlr-2017	234	2	d.	d.	PROPN
ihlr-2017	234	3	at	at	ADP
ihlr-2017	234	4	2	2	NUM
ihlr-2017	234	5	.	.	PUNCT
ihlr-2017	234	6	66	66	NUM
ihlr-2017	234	7	.	.	PUNCT
ihlr-2017	235	1	miller	miller	PROPN
ihlr-2017	235	2	,	,	PUNCT
ihlr-2017	235	3	supra	supra	PROPN
ihlr-2017	235	4	note	note	PROPN
ihlr-2017	235	5	8	8	NUM
ihlr-2017	235	6	,	,	PUNCT
ihlr-2017	235	7	at	at	ADP
ihlr-2017	235	8	11	11	NUM
ihlr-2017	235	9	.	.	PUNCT
ihlr-2017	235	10	67	67	NUM
ihlr-2017	235	11	.	.	PUNCT
ihlr-2017	236	1	internal	internal	ADJ
ihlr-2017	236	2	revenue	revenue	NOUN
ihlr-2017	236	3	serv	serv	X
ihlr-2017	236	4	.	.	PUNCT
ihlr-2017	236	5	,	,	PUNCT
ihlr-2017	236	6	supra	supra	PROPN
ihlr-2017	236	7	note	note	VERB
ihlr-2017	236	8	62	62	NUM
ihlr-2017	236	9	,	,	PUNCT
ihlr-2017	236	10	at	at	ADP
ihlr-2017	236	11	2	2	NUM
ihlr-2017	236	12	.	.	NUM
ihlr-2017	236	13	68	68	NUM
ihlr-2017	236	14	.	.	PUNCT
ihlr-2017	237	1	see	see	VERB
ihlr-2017	237	2	generally	generally	ADV
ihlr-2017	237	3	pricing	price	VERB
ihlr-2017	237	4	practices	practice	NOUN
ihlr-2017	237	5	of	of	ADP
ihlr-2017	237	6	hospitals	hospital	NOUN
ihlr-2017	237	7	,	,	PUNCT
ihlr-2017	237	8	hearing	hear	VERB
ihlr-2017	237	9	before	before	ADP
ihlr-2017	237	10	the	the	DET
ihlr-2017	237	11	subcommittee	subcommittee	NOUN
ihlr-2017	237	12	on	on	ADP
ihlr-2017	237	13	oversight	oversight	NOUN
ihlr-2017	237	14	of	of	ADP
ihlr-2017	237	15	the	the	DET
ihlr-2017	237	16	h.	h.	PROPN
ihlr-2017	237	17	comm	comm	NOUN
ihlr-2017	237	18	.	.	PUNCT
ihlr-2017	238	1	on	on	ADP
ihlr-2017	238	2	ways	way	NOUN
ihlr-2017	238	3	and	and	CCONJ
ihlr-2017	238	4	means	mean	NOUN
ihlr-2017	238	5	,	,	PUNCT
ihlr-2017	238	6	108th	108th	ADJ
ihlr-2017	238	7	cong	cong	NOUN
ihlr-2017	238	8	.	.	PUNCT
ihlr-2017	239	1	(	(	PUNCT
ihlr-2017	239	2	2004	2004	NUM
ihlr-2017	239	3	)	)	PUNCT
ihlr-2017	239	4	,	,	PUNCT
ihlr-2017	239	5	available	available	ADJ
ihlr-2017	239	6	at	at	ADP
ihlr-2017	239	7	http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=108_house_hearings&docid=f	http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=108_house_hearings&docid=f	PROPN
ihlr-2017	239	8	:	:	PUNCT
ihlr-2017	239	9	99670.pdf	99670.pdf	NUM
ihlr-2017	239	10	.	.	PUNCT
ihlr-2017	240	1	69	69	NUM
ihlr-2017	240	2	.	.	PUNCT
ihlr-2017	241	1	see	see	AUX
ihlr-2017	241	2	generally	generally	ADV
ihlr-2017	241	3	hearing	hear	VERB
ihlr-2017	241	4	on	on	ADP
ihlr-2017	241	5	the	the	DET
ihlr-2017	241	6	tax	tax	NOUN
ihlr-2017	241	7	-	-	PUNCT
ihlr-2017	241	8	exempt	exempt	ADJ
ihlr-2017	241	9	hospital	hospital	NOUN
ihlr-2017	241	10	sector	sector	NOUN
ihlr-2017	241	11	before	before	ADP
ihlr-2017	241	12	the	the	DET
ihlr-2017	241	13	h.	h.	PROPN
ihlr-2017	241	14	comm	comm	NOUN
ihlr-2017	241	15	.	.	PUNCT
ihlr-2017	242	1	on	on	ADP
ihlr-2017	242	2	ways	way	NOUN
ihlr-2017	242	3	and	and	CCONJ
ihlr-2017	242	4	means	mean	NOUN
ihlr-2017	242	5	,	,	PUNCT
ihlr-2017	242	6	109th	109th	ADJ
ihlr-2017	242	7	cong	cong	NOUN
ihlr-2017	242	8	.	.	PUNCT
ihlr-2017	243	1	(	(	PUNCT
ihlr-2017	243	2	2005	2005	NUM
ihlr-2017	243	3	)	)	PUNCT
ihlr-2017	243	4	available	available	ADJ
ihlr-2017	243	5	at	at	ADP
ihlr-2017	243	6	http://frwebgate.access.gpo.gov/cgi-bin/	http://frwebgate.access.gpo.gov/cgi-bin/	NOUN
ihlr-2017	243	7	getdoc.cgi?dbname=109_house_hearings&docid=f:26414.pdf	getdoc.cgi?dbname=109_house_hearings&docid=f:26414.pdf	PROPN
ihlr-2017	243	8	.	.	PUNCT
ihlr-2017	244	1	70	70	NUM
ihlr-2017	244	2	.	.	PUNCT
ihlr-2017	245	1	see	see	AUX
ihlr-2017	245	2	generally	generally	ADV
ihlr-2017	245	3	cong	cong	VERB
ihlr-2017	245	4	.	.	PUNCT
ihlr-2017	246	1	budget	budget	NOUN
ihlr-2017	246	2	office	office	PROPN
ihlr-2017	246	3	,	,	PUNCT
ihlr-2017	246	4	supra	supra	PROPN
ihlr-2017	246	5	note	note	NOUN
ihlr-2017	246	6	7	7	NUM
ihlr-2017	246	7	.	.	NOUN
ihlr-2017	246	8	71	71	NUM
ihlr-2017	246	9	.	.	PUNCT
ihlr-2017	247	1	see	see	AUX
ihlr-2017	247	2	generally	generally	ADV
ihlr-2017	247	3	cong	cong	VERB
ihlr-2017	247	4	.	.	PUNCT
ihlr-2017	248	1	budget	budget	NOUN
ihlr-2017	248	2	office	office	PROPN
ihlr-2017	248	3	,	,	PUNCT
ihlr-2017	248	4	109th	109th	ADJ
ihlr-2017	248	5	cong	cong	NOUN
ihlr-2017	248	6	.	.	PROPN
ihlr-2017	248	7	,	,	PUNCT
ihlr-2017	248	8	nonprofit	nonprofit	ADJ
ihlr-2017	248	9	hospitals	hospital	NOUN
ihlr-2017	248	10	and	and	CCONJ
ihlr-2017	248	11	tax	tax	NOUN
ihlr-2017	248	12	arbitrage	arbitrage	NOUN
ihlr-2017	248	13	(	(	PUNCT
ihlr-2017	248	14	2006	2006	NUM
ihlr-2017	248	15	)	)	PUNCT
ihlr-2017	248	16	,	,	PUNCT
ihlr-2017	248	17	available	available	ADJ
ihlr-2017	248	18	at	at	ADP
ihlr-2017	248	19	http://www.cbo.gov/ftpdocs/76xx/doc7696/12-06hospitaltax.pdf	http://www.cbo.gov/ftpdocs/76xx/doc7696/12-06hospitaltax.pdf	PROPN
ihlr-2017	248	20	.	.	PUNCT
ihlr-2017	249	1	2011	2011	NUM
ihlr-2017	249	2	]	]	PUNCT
ihlr-2017	249	3	hospital	hospital	NOUN
ihlr-2017	249	4	tax	tax	NOUN
ihlr-2017	249	5	-	-	PUNCT
ihlr-2017	249	6	exemption	exemption	NOUN
ihlr-2017	249	7	and	and	CCONJ
ihlr-2017	249	8	the	the	DET
ihlr-2017	249	9	community	community	NOUN
ihlr-2017	249	10	benefit	benefit	NOUN
ihlr-2017	249	11	standard	standard	NOUN
ihlr-2017	249	12	375	375	NUM
ihlr-2017	249	13	in	in	ADP
ihlr-2017	249	14	may	may	PROPN
ihlr-2017	249	15	2005	2005	NUM
ihlr-2017	249	16	,	,	PUNCT
ihlr-2017	249	17	senator	senator	NOUN
ihlr-2017	249	18	grassley	grassley	PROPN
ihlr-2017	249	19	conducted	conduct	VERB
ihlr-2017	249	20	an	an	DET
ihlr-2017	249	21	inquiry	inquiry	NOUN
ihlr-2017	249	22	into	into	ADP
ihlr-2017	249	23	nonprofit	nonprofit	ADJ
ihlr-2017	249	24	hospital	hospital	NOUN
ihlr-2017	249	25	charity	charity	NOUN
ihlr-2017	249	26	care	care	NOUN
ihlr-2017	249	27	policies	policy	NOUN
ihlr-2017	249	28	,	,	PUNCT
ihlr-2017	249	29	compensation	compensation	NOUN
ihlr-2017	249	30	policies	policy	NOUN
ihlr-2017	249	31	,	,	PUNCT
ihlr-2017	249	32	and	and	CCONJ
ihlr-2017	249	33	types	type	NOUN
ihlr-2017	249	34	of	of	ADP
ihlr-2017	249	35	community	community	NOUN
ihlr-2017	249	36	benefit	benefit	NOUN
ihlr-2017	249	37	provided	provide	VERB
ihlr-2017	249	38	,	,	PUNCT
ihlr-2017	249	39	by	by	ADP
ihlr-2017	249	40	sending	send	VERB
ihlr-2017	249	41	letters	letter	NOUN
ihlr-2017	249	42	to	to	ADP
ihlr-2017	249	43	ten	ten	NUM
ihlr-2017	249	44	of	of	ADP
ihlr-2017	249	45	the	the	DET
ihlr-2017	249	46	largest	large	ADJ
ihlr-2017	249	47	u.s	u.s	PROPN
ihlr-2017	249	48	.	.	PROPN
ihlr-2017	249	49	nonprofit	nonprofit	ADJ
ihlr-2017	249	50	hospitals	hospital	NOUN
ihlr-2017	249	51	requesting	request	VERB
ihlr-2017	249	52	that	that	SCONJ
ihlr-2017	249	53	they	they	PRON
ihlr-2017	249	54	account	account	VERB
ihlr-2017	249	55	for	for	ADP
ihlr-2017	249	56	their	their	PRON
ihlr-2017	249	57	charitable	charitable	ADJ
ihlr-2017	249	58	activities	activity	NOUN
ihlr-2017	249	59	in	in	ADP
ihlr-2017	249	60	light	light	NOUN
ihlr-2017	249	61	of	of	ADP
ihlr-2017	249	62	their	their	PRON
ihlr-2017	249	63	tax	tax	NOUN
ihlr-2017	249	64	-	-	PUNCT
ihlr-2017	249	65	exempt	exempt	ADJ
ihlr-2017	249	66	status.72	status.72	NOUN
ihlr-2017	249	67	results	result	NOUN
ihlr-2017	249	68	of	of	ADP
ihlr-2017	249	69	senator	senator	PROPN
ihlr-2017	249	70	grassley	grassley	PROPN
ihlr-2017	249	71	’s	’s	PART
ihlr-2017	249	72	survey	survey	NOUN
ihlr-2017	249	73	demonstrated	demonstrate	VERB
ihlr-2017	249	74	that	that	SCONJ
ihlr-2017	249	75	nonprofit	nonprofit	ADJ
ihlr-2017	249	76	hospitals	hospital	NOUN
ihlr-2017	249	77	generally	generally	ADV
ihlr-2017	249	78	have	have	VERB
ihlr-2017	249	79	no	no	DET
ihlr-2017	249	80	consistent	consistent	ADJ
ihlr-2017	249	81	methodology	methodology	NOUN
ihlr-2017	249	82	for	for	ADP
ihlr-2017	249	83	measuring	measure	VERB
ihlr-2017	249	84	community	community	NOUN
ihlr-2017	249	85	benefit.73	benefit.73	NOUN
ihlr-2017	249	86	as	as	ADP
ihlr-2017	249	87	a	a	DET
ihlr-2017	249	88	result	result	NOUN
ihlr-2017	249	89	,	,	PUNCT
ihlr-2017	249	90	the	the	DET
ihlr-2017	249	91	senator	senator	NOUN
ihlr-2017	249	92	sought	seek	VERB
ihlr-2017	249	93	a	a	DET
ihlr-2017	249	94	staff	staff	NOUN
ihlr-2017	249	95	report	report	NOUN
ihlr-2017	249	96	to	to	PART
ihlr-2017	249	97	aid	aid	VERB
ihlr-2017	249	98	finance	finance	NOUN
ihlr-2017	249	99	committee	committee	NOUN
ihlr-2017	249	100	members	member	NOUN
ihlr-2017	249	101	in	in	ADP
ihlr-2017	249	102	the	the	DET
ihlr-2017	249	103	development	development	NOUN
ihlr-2017	249	104	of	of	ADP
ihlr-2017	249	105	proposals	proposal	NOUN
ihlr-2017	249	106	to	to	PART
ihlr-2017	249	107	address	address	VERB
ihlr-2017	249	108	the	the	DET
ihlr-2017	249	109	issue.74	issue.74	NOUN
ihlr-2017	249	110	the	the	DET
ihlr-2017	249	111	staff	staff	NOUN
ihlr-2017	249	112	report	report	NOUN
ihlr-2017	249	113	was	be	AUX
ihlr-2017	249	114	released	release	VERB
ihlr-2017	249	115	in	in	ADP
ihlr-2017	249	116	july	july	PROPN
ihlr-2017	249	117	2007	2007	NUM
ihlr-2017	249	118	and	and	CCONJ
ihlr-2017	249	119	recommended	recommend	VERB
ihlr-2017	249	120	development	development	NOUN
ihlr-2017	249	121	of	of	ADP
ihlr-2017	249	122	specific	specific	ADJ
ihlr-2017	249	123	standards	standard	NOUN
ihlr-2017	249	124	for	for	ADP
ihlr-2017	249	125	hospitals	hospital	NOUN
ihlr-2017	249	126	seeking	seek	VERB
ihlr-2017	249	127	exemption	exemption	NOUN
ihlr-2017	249	128	under	under	ADP
ihlr-2017	249	129	section	section	NOUN
ihlr-2017	249	130	501(c)(3	501(c)(3	NOUN
ihlr-2017	249	131	)	)	PUNCT
ihlr-2017	249	132	including	include	VERB
ihlr-2017	249	133	,	,	PUNCT
ihlr-2017	249	134	but	but	CCONJ
ihlr-2017	249	135	not	not	PART
ihlr-2017	249	136	limited	limit	VERB
ihlr-2017	249	137	to	to	ADP
ihlr-2017	249	138	,	,	PUNCT
ihlr-2017	249	139	quantitative	quantitative	ADJ
ihlr-2017	249	140	standards	standard	NOUN
ihlr-2017	249	141	for	for	ADP
ihlr-2017	249	142	charity	charity	NOUN
ihlr-2017	249	143	care	care	NOUN
ihlr-2017	249	144	;	;	PUNCT
ihlr-2017	249	145	limitations	limitation	NOUN
ihlr-2017	249	146	on	on	ADP
ihlr-2017	249	147	charges	charge	NOUN
ihlr-2017	249	148	billed	bill	VERB
ihlr-2017	249	149	to	to	ADP
ihlr-2017	249	150	uninsured	uninsured	ADJ
ihlr-2017	249	151	patients	patient	NOUN
ihlr-2017	249	152	;	;	PUNCT
ihlr-2017	249	153	transparency	transparency	NOUN
ihlr-2017	249	154	and	and	CCONJ
ihlr-2017	249	155	accountability	accountability	NOUN
ihlr-2017	249	156	requirements	requirement	NOUN
ihlr-2017	249	157	;	;	PUNCT
ihlr-2017	249	158	and	and	CCONJ
ihlr-2017	249	159	sanctions	sanction	NOUN
ihlr-2017	249	160	for	for	ADP
ihlr-2017	249	161	failure	failure	NOUN
ihlr-2017	249	162	to	to	PART
ihlr-2017	249	163	comply	comply	VERB
ihlr-2017	249	164	with	with	ADP
ihlr-2017	249	165	requirements	requirement	NOUN
ihlr-2017	249	166	under	under	ADP
ihlr-2017	249	167	the	the	DET
ihlr-2017	249	168	section.75	section.75	PROPN
ihlr-2017	249	169	in	in	ADP
ihlr-2017	249	170	may	may	PROPN
ihlr-2017	249	171	2009	2009	NUM
ihlr-2017	249	172	,	,	PUNCT
ihlr-2017	249	173	pursuant	pursuant	ADJ
ihlr-2017	249	174	to	to	ADP
ihlr-2017	249	175	the	the	DET
ihlr-2017	249	176	senate	senate	PROPN
ihlr-2017	249	177	finance	finance	PROPN
ihlr-2017	249	178	committee	committee	NOUN
ihlr-2017	249	179	’s	’s	PART
ihlr-2017	249	180	efforts	effort	NOUN
ihlr-2017	249	181	to	to	PART
ihlr-2017	249	182	develop	develop	VERB
ihlr-2017	249	183	health	health	NOUN
ihlr-2017	249	184	care	care	NOUN
ihlr-2017	249	185	reform	reform	NOUN
ihlr-2017	249	186	legislation	legislation	NOUN
ihlr-2017	249	187	,	,	PUNCT
ihlr-2017	249	188	committee	committee	NOUN
ihlr-2017	249	189	chairman	chairman	NOUN
ihlr-2017	249	190	senator	senator	PROPN
ihlr-2017	249	191	max	max	PROPN
ihlr-2017	249	192	baucus	baucus	PROPN
ihlr-2017	249	193	and	and	CCONJ
ihlr-2017	249	194	senator	senator	PROPN
ihlr-2017	249	195	grassley	grassley	PROPN
ihlr-2017	249	196	distributed	distribute	VERB
ihlr-2017	249	197	a	a	DET
ihlr-2017	249	198	number	number	NOUN
ihlr-2017	249	199	of	of	ADP
ihlr-2017	249	200	policy	policy	NOUN
ihlr-2017	249	201	options	option	NOUN
ihlr-2017	249	202	for	for	ADP
ihlr-2017	249	203	the	the	DET
ihlr-2017	249	204	committee	committee	NOUN
ihlr-2017	249	205	’s	’s	PART
ihlr-2017	249	206	consideration.76	consideration.76	NOUN
ihlr-2017	249	207	among	among	ADP
ihlr-2017	249	208	the	the	DET
ihlr-2017	249	209	options	option	NOUN
ihlr-2017	249	210	proposed	propose	VERB
ihlr-2017	249	211	was	be	AUX
ihlr-2017	249	212	a	a	DET
ihlr-2017	249	213	recommendation	recommendation	NOUN
ihlr-2017	249	214	to	to	PART
ihlr-2017	249	215	“	"	PUNCT
ihlr-2017	249	216	codify	codify	VERB
ihlr-2017	249	217	organizational	organizational	ADJ
ihlr-2017	249	218	and	and	CCONJ
ihlr-2017	249	219	operational	operational	ADJ
ihlr-2017	249	220	requirements	requirement	NOUN
ihlr-2017	249	221	for	for	ADP
ihlr-2017	249	222	determining	determine	VERB
ihlr-2017	249	223	whether	whether	SCONJ
ihlr-2017	249	224	a	a	DET
ihlr-2017	249	225	hospital	hospital	NOUN
ihlr-2017	249	226	is	be	AUX
ihlr-2017	249	227	a	a	DET
ihlr-2017	249	228	charitable	charitable	ADJ
ihlr-2017	249	229	organization	organization	NOUN
ihlr-2017	249	230	for	for	ADP
ihlr-2017	249	231	purposes	purpose	NOUN
ihlr-2017	249	232	of	of	ADP
ihlr-2017	249	233	section	section	NOUN
ihlr-2017	249	234	501(c)(3	501(c)(3	NOUN
ihlr-2017	249	235	)	)	PUNCT
ihlr-2017	249	236	tax	tax	NOUN
ihlr-2017	249	237	-	-	PUNCT
ihlr-2017	249	238	exempt	exempt	ADJ
ihlr-2017	249	239	status	status	NOUN
ihlr-2017	249	240	.	.	PUNCT
ihlr-2017	249	241	”77	”77	NOUN
ihlr-2017	249	242	specifically	specifically	ADV
ihlr-2017	249	243	,	,	PUNCT
ihlr-2017	249	244	hospitals	hospital	NOUN
ihlr-2017	249	245	would	would	AUX
ihlr-2017	249	246	be	be	AUX
ihlr-2017	249	247	required	require	VERB
ihlr-2017	249	248	to	to	ADP
ihlr-2017	249	249	:	:	PUNCT
ihlr-2017	249	250	1	1	X
ihlr-2017	249	251	)	)	PUNCT
ihlr-2017	249	252	conduct	conduct	VERB
ihlr-2017	249	253	regular	regular	ADJ
ihlr-2017	249	254	community	community	NOUN
ihlr-2017	249	255	needs	need	VERB
ihlr-2017	249	256	assessments	assessment	NOUN
ihlr-2017	249	257	;	;	PUNCT
ihlr-2017	249	258	2	2	X
ihlr-2017	249	259	)	)	PUNCT
ihlr-2017	249	260	meet	meet	VERB
ihlr-2017	249	261	minimum	minimum	ADJ
ihlr-2017	249	262	charity	charity	NOUN
ihlr-2017	249	263	care	care	NOUN
ihlr-2017	249	264	levels	level	NOUN
ihlr-2017	249	265	;	;	PUNCT
ihlr-2017	249	266	3	3	X
ihlr-2017	249	267	)	)	PUNCT
ihlr-2017	249	268	provide	provide	VERB
ihlr-2017	249	269	services	service	NOUN
ihlr-2017	249	270	regardless	regardless	ADV
ihlr-2017	249	271	of	of	ADP
ihlr-2017	249	272	a	a	DET
ihlr-2017	249	273	patient	patient	NOUN
ihlr-2017	249	274	's	's	PART
ihlr-2017	249	275	inability	inability	NOUN
ihlr-2017	249	276	to	to	PART
ihlr-2017	249	277	pay	pay	VERB
ihlr-2017	249	278	;	;	PUNCT
ihlr-2017	249	279	and	and	CCONJ
ihlr-2017	249	280	4	4	X
ihlr-2017	249	281	)	)	PUNCT
ihlr-2017	249	282	“	"	PUNCT
ihlr-2017	249	283	follow	follow	VERB
ihlr-2017	249	284	certain	certain	ADJ
ihlr-2017	249	285	procedures	procedure	NOUN
ihlr-2017	249	286	before	before	ADP
ihlr-2017	249	287	instituting	institute	VERB
ihlr-2017	249	288	collection	collection	NOUN
ihlr-2017	249	289	actions	action	NOUN
ihlr-2017	249	290	against	against	ADP
ihlr-2017	249	291	patients	patient	NOUN
ihlr-2017	249	292	.	.	PUNCT
ihlr-2017	250	1	”78	”78	ADJ
ihlr-2017	250	2	exemptions	exemption	NOUN
ihlr-2017	250	3	would	would	AUX
ihlr-2017	250	4	be	be	AUX
ihlr-2017	250	5	allowed	allow	VERB
ihlr-2017	250	6	for	for	ADP
ihlr-2017	250	7	“	"	PUNCT
ihlr-2017	250	8	[	[	X
ihlr-2017	250	9	c]ertain	c]ertain	NOUN
ihlr-2017	250	10	hospitals	hospital	NOUN
ihlr-2017	250	11	that	that	PRON
ihlr-2017	250	12	are	be	AUX
ihlr-2017	250	13	critical	critical	ADJ
ihlr-2017	250	14	to	to	ADP
ihlr-2017	250	15	the	the	DET
ihlr-2017	250	16	communities	community	NOUN
ihlr-2017	250	17	they	they	PRON
ihlr-2017	250	18	serve	serve	VERB
ihlr-2017	250	19	or	or	CCONJ
ihlr-2017	250	20	which	which	PRON
ihlr-2017	250	21	have	have	VERB
ihlr-2017	250	22	an	an	DET
ihlr-2017	250	23	independent	independent	ADJ
ihlr-2017	250	24	basis	basis	NOUN
ihlr-2017	250	25	for	for	ADP
ihlr-2017	250	26	tax	tax	NOUN
ihlr-2017	250	27	exemption	exemption	NOUN
ihlr-2017	250	28	,	,	PUNCT
ihlr-2017	250	29	”	"	PUNCT
ihlr-2017	250	30	such	such	ADJ
ihlr-2017	250	31	as	as	ADP
ihlr-2017	250	32	classification	classification	NOUN
ihlr-2017	250	33	as	as	ADP
ihlr-2017	250	34	an	an	DET
ihlr-2017	250	35	educational	educational	ADJ
ihlr-2017	250	36	or	or	CCONJ
ihlr-2017	250	37	research	research	NOUN
ihlr-2017	250	38	organization	organization	NOUN
ihlr-2017	250	39	;	;	PUNCT
ihlr-2017	250	40	however	however	ADV
ihlr-2017	250	41	,	,	PUNCT
ihlr-2017	250	42	those	those	PRON
ihlr-2017	250	43	not	not	PART
ihlr-2017	250	44	meeting	meet	VERB
ihlr-2017	250	45	the	the	DET
ihlr-2017	250	46	enumerated	enumerate	VERB
ihlr-2017	250	47	requirements	requirement	NOUN
ihlr-2017	250	48	would	would	AUX
ihlr-2017	250	49	face	face	VERB
ihlr-2017	250	50	intermediate	intermediate	ADJ
ihlr-2017	250	51	sanctions	sanction	NOUN
ihlr-2017	250	52	designed	design	VERB
ihlr-2017	250	53	to	to	PART
ihlr-2017	250	54	encourage	encourage	VERB
ihlr-2017	250	55	compliance.79	compliance.79	PROPN
ihlr-2017	250	56	72	72	NUM
ihlr-2017	250	57	.	.	PUNCT
ihlr-2017	251	1	see	see	VERB
ihlr-2017	251	2	press	press	NOUN
ihlr-2017	251	3	release	release	NOUN
ihlr-2017	251	4	,	,	PUNCT
ihlr-2017	251	5	grassley	grassley	PROPN
ihlr-2017	251	6	asks	ask	VERB
ihlr-2017	251	7	non	non	ADJ
ihlr-2017	251	8	-	-	ADJ
ihlr-2017	251	9	profit	profit	ADJ
ihlr-2017	251	10	hospitals	hospital	NOUN
ihlr-2017	251	11	to	to	PART
ihlr-2017	251	12	account	account	VERB
ihlr-2017	251	13	for	for	ADP
ihlr-2017	251	14	activities	activity	NOUN
ihlr-2017	251	15	related	relate	VERB
ihlr-2017	251	16	to	to	ADP
ihlr-2017	251	17	their	their	PRON
ihlr-2017	251	18	tax	tax	NOUN
ihlr-2017	251	19	-	-	PUNCT
ihlr-2017	251	20	exempt	exempt	ADJ
ihlr-2017	251	21	status	status	NOUN
ihlr-2017	251	22	(	(	PUNCT
ihlr-2017	251	23	may	may	PROPN
ihlr-2017	251	24	27	27	NUM
ihlr-2017	251	25	,	,	PUNCT
ihlr-2017	251	26	2005	2005	NUM
ihlr-2017	251	27	)	)	PUNCT
ihlr-2017	251	28	,	,	PUNCT
ihlr-2017	251	29	available	available	ADJ
ihlr-2017	251	30	at	at	ADP
ihlr-2017	251	31	http://grassley.senate.gov/	http://grassley.senate.gov/	PROPN
ihlr-2017	251	32	news	news	PROPN
ihlr-2017	251	33	/	/	SYM
ihlr-2017	251	34	article.cfm?customel_datapageid_1502=12892	article.cfm?customel_datapageid_1502=12892	NOUN
ihlr-2017	251	35	.	.	PUNCT
ihlr-2017	252	1	73	73	NUM
ihlr-2017	252	2	.	.	PUNCT
ihlr-2017	253	1	press	press	NOUN
ihlr-2017	253	2	release	release	NOUN
ihlr-2017	253	3	,	,	PUNCT
ihlr-2017	253	4	grassley	grassley	NOUN
ihlr-2017	253	5	directs	direct	VERB
ihlr-2017	253	6	effort	effort	NOUN
ihlr-2017	253	7	to	to	PART
ihlr-2017	253	8	ensure	ensure	VERB
ihlr-2017	253	9	more	more	ADV
ihlr-2017	253	10	charitable	charitable	ADJ
ihlr-2017	253	11	care	care	NOUN
ihlr-2017	253	12	from	from	ADP
ihlr-2017	253	13	nonprofit	nonprofit	ADJ
ihlr-2017	253	14	hospitals	hospital	NOUN
ihlr-2017	253	15	(	(	PUNCT
ihlr-2017	253	16	sept	sept	PROPN
ihlr-2017	253	17	.	.	PROPN
ihlr-2017	253	18	13	13	NUM
ihlr-2017	253	19	,	,	PUNCT
ihlr-2017	253	20	2006	2006	NUM
ihlr-2017	253	21	)	)	PUNCT
ihlr-2017	253	22	,	,	PUNCT
ihlr-2017	253	23	available	available	ADJ
ihlr-2017	253	24	at	at	ADP
ihlr-2017	253	25	http://grassley.senate.gov/news/article.cfm	http://grassley.senate.gov/news/article.cfm	PROPN
ihlr-2017	253	26	?	?	PUNCT
ihlr-2017	254	1	customel_datapageid_1502=9773	customel_datapageid_1502=9773	PROPN
ihlr-2017	254	2	.	.	PUNCT
ihlr-2017	255	1	74	74	NUM
ihlr-2017	255	2	.	.	PUNCT
ihlr-2017	256	1	i	i	PRON
ihlr-2017	256	2	d.	d.	PROPN
ihlr-2017	256	3	75	75	NUM
ihlr-2017	256	4	.	.	PUNCT
ihlr-2017	257	1	see	see	VERB
ihlr-2017	257	2	staff	staff	NOUN
ihlr-2017	257	3	of	of	ADP
ihlr-2017	257	4	s.	s.	PROPN
ihlr-2017	257	5	comm	comm	PROPN
ihlr-2017	257	6	.	.	PUNCT
ihlr-2017	258	1	on	on	ADP
ihlr-2017	258	2	fin	fin	PROPN
ihlr-2017	258	3	.	.	PUNCT
ihlr-2017	259	1	minority	minority	NOUN
ihlr-2017	259	2	,	,	PUNCT
ihlr-2017	259	3	110th	110th	ADJ
ihlr-2017	259	4	cong	cong	NOUN
ihlr-2017	259	5	.	.	PUNCT
ihlr-2017	259	6	,	,	PUNCT
ihlr-2017	259	7	tax	tax	NOUN
ihlr-2017	259	8	-	-	PUNCT
ihlr-2017	259	9	exempt	exempt	ADJ
ihlr-2017	259	10	hospitals	hospital	NOUN
ihlr-2017	259	11	:	:	PUNCT
ihlr-2017	259	12	discussion	discussion	NOUN
ihlr-2017	259	13	draft	draft	NOUN
ihlr-2017	259	14	2	2	NUM
ihlr-2017	259	15	(	(	PUNCT
ihlr-2017	259	16	comm	comm	NOUN
ihlr-2017	259	17	.	.	PUNCT
ihlr-2017	260	1	print	print	NOUN
ihlr-2017	260	2	2007	2007	NUM
ihlr-2017	260	3	)	)	PUNCT
ihlr-2017	260	4	,	,	PUNCT
ihlr-2017	260	5	available	available	ADJ
ihlr-2017	260	6	at	at	ADP
ihlr-2017	260	7	http://grassley.senate.gov	http://grassley.senate.gov	ADJ
ihlr-2017	260	8	/releases/2007/07182007.pdf	/releases/2007/07182007.pdf	PUNCT
ihlr-2017	260	9	.	.	PUNCT
ihlr-2017	261	1	76	76	NUM
ihlr-2017	261	2	.	.	PUNCT
ihlr-2017	262	1	see	see	VERB
ihlr-2017	262	2	s.	s.	PROPN
ihlr-2017	262	3	fin	fin	PROPN
ihlr-2017	262	4	.	.	PUNCT
ihlr-2017	263	1	comm	comm	NOUN
ihlr-2017	263	2	.	.	PUNCT
ihlr-2017	264	1	,	,	PUNCT
ihlr-2017	264	2	111th	111th	ADJ
ihlr-2017	264	3	cong	cong	NOUN
ihlr-2017	264	4	.	.	PUNCT
ihlr-2017	264	5	,	,	PUNCT
ihlr-2017	264	6	financing	finance	VERB
ihlr-2017	264	7	comprehensive	comprehensive	ADJ
ihlr-2017	264	8	health	health	NOUN
ihlr-2017	264	9	care	care	NOUN
ihlr-2017	264	10	reform	reform	NOUN
ihlr-2017	264	11	:	:	PUNCT
ihlr-2017	264	12	proposed	propose	VERB
ihlr-2017	264	13	health	health	NOUN
ihlr-2017	264	14	system	system	NOUN
ihlr-2017	264	15	savings	saving	NOUN
ihlr-2017	264	16	and	and	CCONJ
ihlr-2017	264	17	revenue	revenue	NOUN
ihlr-2017	264	18	options	option	NOUN
ihlr-2017	264	19	(	(	PUNCT
ihlr-2017	264	20	comm	comm	NOUN
ihlr-2017	264	21	.	.	PUNCT
ihlr-2017	265	1	print	print	NOUN
ihlr-2017	265	2	2009	2009	NUM
ihlr-2017	265	3	)	)	PUNCT
ihlr-2017	265	4	,	,	PUNCT
ihlr-2017	265	5	available	available	ADJ
ihlr-2017	265	6	at	at	ADP
ihlr-2017	265	7	http://finance.senate.gov/download/?id=d8b0f79c-ea88-49cb-96f8-1d6cf6c5	http://finance.senate.gov/download/?id=d8b0f79c-ea88-49cb-96f8-1d6cf6c5	PROPN
ihlr-2017	265	8	b577	b577	PROPN
ihlr-2017	265	9	.	.	PUNCT
ihlr-2017	265	10	77	77	NUM
ihlr-2017	265	11	.	.	PUNCT
ihlr-2017	266	1	i	i	PRON
ihlr-2017	266	2	d.	d.	PROPN
ihlr-2017	266	3	at	at	ADP
ihlr-2017	266	4	33	33	NUM
ihlr-2017	266	5	.	.	PUNCT
ihlr-2017	267	1	78	78	NUM
ihlr-2017	267	2	.	.	PUNCT
ihlr-2017	268	1	i	i	PRON
ihlr-2017	268	2	d.	d.	PROPN
ihlr-2017	268	3	79	79	NUM
ihlr-2017	268	4	.	.	PUNCT
ihlr-2017	269	1	i	i	PRON
ihlr-2017	269	2	d.	d.	PROPN
ihlr-2017	269	3	at	at	ADP
ihlr-2017	269	4	33	33	NUM
ihlr-2017	269	5	-	-	SYM
ihlr-2017	269	6	34	34	NUM
ihlr-2017	269	7	.	.	PUNCT
ihlr-2017	270	1	376	376	NUM
ihlr-2017	270	2	indiana	indiana	PROPN
ihlr-2017	270	3	health	health	PROPN
ihlr-2017	270	4	law	law	PROPN
ihlr-2017	270	5	review	review	NOUN
ihlr-2017	270	6	[	[	X
ihlr-2017	270	7	vol	vol	NOUN
ihlr-2017	270	8	.	.	PUNCT
ihlr-2017	270	9	8:2	8:2	NUM
ihlr-2017	270	10	on	on	ADP
ihlr-2017	270	11	september	september	PROPN
ihlr-2017	270	12	22	22	NUM
ihlr-2017	270	13	,	,	PUNCT
ihlr-2017	270	14	2009	2009	NUM
ihlr-2017	270	15	,	,	PUNCT
ihlr-2017	270	16	the	the	DET
ihlr-2017	270	17	chairman	chairman	NOUN
ihlr-2017	270	18	’s	’s	PART
ihlr-2017	270	19	mark	mark	NOUN
ihlr-2017	270	20	was	be	AUX
ihlr-2017	270	21	released	release	VERB
ihlr-2017	270	22	entitled	entitle	VERB
ihlr-2017	270	23	,	,	PUNCT
ihlr-2017	270	24	america	america	PROPN
ihlr-2017	270	25	’s	’s	PART
ihlr-2017	270	26	healthy	healthy	ADJ
ihlr-2017	270	27	future	future	ADJ
ihlr-2017	270	28	act	act	NOUN
ihlr-2017	270	29	of	of	ADP
ihlr-2017	270	30	2009.80	2009.80	NUM
ihlr-2017	270	31	the	the	DET
ihlr-2017	270	32	mark	mark	NOUN
ihlr-2017	270	33	included	include	VERB
ihlr-2017	270	34	requirements	requirement	NOUN
ihlr-2017	270	35	for	for	ADP
ihlr-2017	270	36	community	community	NOUN
ihlr-2017	270	37	needs	need	VERB
ihlr-2017	270	38	assessments	assessment	NOUN
ihlr-2017	270	39	,	,	PUNCT
ihlr-2017	270	40	financial	financial	ADJ
ihlr-2017	270	41	assistance	assistance	NOUN
ihlr-2017	270	42	policies	policy	NOUN
ihlr-2017	270	43	,	,	PUNCT
ihlr-2017	270	44	charge	charge	NOUN
ihlr-2017	270	45	limitations	limitation	NOUN
ihlr-2017	270	46	,	,	PUNCT
ihlr-2017	270	47	collection	collection	NOUN
ihlr-2017	270	48	policies	policy	NOUN
ihlr-2017	270	49	,	,	PUNCT
ihlr-2017	270	50	as	as	ADV
ihlr-2017	270	51	well	well	ADV
ihlr-2017	270	52	as	as	ADP
ihlr-2017	270	53	reporting	reporting	NOUN
ihlr-2017	270	54	and	and	CCONJ
ihlr-2017	270	55	disclosure	disclosure	NOUN
ihlr-2017	270	56	;	;	PUNCT
ihlr-2017	270	57	however	however	ADV
ihlr-2017	270	58	,	,	PUNCT
ihlr-2017	270	59	a	a	DET
ihlr-2017	270	60	charity	charity	NOUN
ihlr-2017	270	61	care	care	NOUN
ihlr-2017	270	62	standard	standard	NOUN
ihlr-2017	270	63	and	and	CCONJ
ihlr-2017	270	64	a	a	DET
ihlr-2017	270	65	broad	broad	ADJ
ihlr-2017	270	66	sanctions	sanction	NOUN
ihlr-2017	270	67	scheme	scheme	NOUN
ihlr-2017	270	68	were	be	AUX
ihlr-2017	270	69	left	leave	VERB
ihlr-2017	270	70	out.81	out.81	PROPN
ihlr-2017	270	71	in	in	ADP
ihlr-2017	270	72	response	response	NOUN
ihlr-2017	270	73	,	,	PUNCT
ihlr-2017	270	74	senator	senator	PROPN
ihlr-2017	270	75	grassley	grassley	PROPN
ihlr-2017	270	76	noted	note	VERB
ihlr-2017	270	77	that	that	SCONJ
ihlr-2017	270	78	a	a	DET
ihlr-2017	270	79	mandatory	mandatory	ADJ
ihlr-2017	270	80	charity	charity	NOUN
ihlr-2017	270	81	percentage	percentage	NOUN
ihlr-2017	270	82	requirement	requirement	NOUN
ihlr-2017	270	83	would	would	AUX
ihlr-2017	270	84	likely	likely	ADV
ihlr-2017	270	85	“	"	PUNCT
ihlr-2017	270	86	become	become	VERB
ihlr-2017	270	87	a	a	DET
ihlr-2017	270	88	ceiling	ceiling	NOUN
ihlr-2017	270	89	,	,	PUNCT
ihlr-2017	270	90	not	not	PART
ihlr-2017	270	91	a	a	DET
ihlr-2017	270	92	floor	floor	NOUN
ihlr-2017	270	93	”	"	PUNCT
ihlr-2017	270	94	and	and	CCONJ
ihlr-2017	270	95	,	,	PUNCT
ihlr-2017	270	96	therefore	therefore	ADV
ihlr-2017	270	97	,	,	PUNCT
ihlr-2017	270	98	additional	additional	ADJ
ihlr-2017	270	99	study	study	NOUN
ihlr-2017	270	100	was	be	AUX
ihlr-2017	270	101	necessary	necessary	ADJ
ihlr-2017	270	102	to	to	PART
ihlr-2017	270	103	devise	devise	VERB
ihlr-2017	270	104	a	a	DET
ihlr-2017	270	105	formula	formula	NOUN
ihlr-2017	270	106	that	that	PRON
ihlr-2017	270	107	maximizes	maximize	VERB
ihlr-2017	270	108	nonprofit	nonprofit	ADJ
ihlr-2017	270	109	hospital	hospital	NOUN
ihlr-2017	270	110	expenditures	expenditure	NOUN
ihlr-2017	270	111	for	for	ADP
ihlr-2017	270	112	charitable	charitable	ADJ
ihlr-2017	270	113	purposes.82	purposes.82	NOUN
ihlr-2017	270	114	according	accord	VERB
ihlr-2017	270	115	to	to	ADP
ihlr-2017	270	116	steven	steven	PROPN
ihlr-2017	270	117	t.	t.	PROPN
ihlr-2017	270	118	miller	miller	PROPN
ihlr-2017	270	119	,	,	PUNCT
ihlr-2017	270	120	commissioner	commissioner	NOUN
ihlr-2017	270	121	,	,	PUNCT
ihlr-2017	270	122	tax	tax	NOUN
ihlr-2017	270	123	exempt	exempt	ADJ
ihlr-2017	270	124	and	and	CCONJ
ihlr-2017	270	125	government	government	NOUN
ihlr-2017	270	126	entities	entity	NOUN
ihlr-2017	270	127	at	at	ADP
ihlr-2017	270	128	the	the	DET
ihlr-2017	270	129	irs	irs	PROPN
ihlr-2017	270	130	,	,	PUNCT
ihlr-2017	270	131	“	"	PUNCT
ihlr-2017	270	132	senator	senator	NOUN
ihlr-2017	270	133	grassley	grassley	PROPN
ihlr-2017	270	134	continues	continue	VERB
ihlr-2017	270	135	to	to	PART
ihlr-2017	270	136	discuss	discuss	VERB
ihlr-2017	270	137	the	the	DET
ihlr-2017	270	138	possibility	possibility	NOUN
ihlr-2017	270	139	of	of	ADP
ihlr-2017	270	140	introducing	introduce	VERB
ihlr-2017	270	141	legislation	legislation	NOUN
ihlr-2017	270	142	in	in	ADP
ihlr-2017	270	143	this	this	DET
ihlr-2017	270	144	area	area	NOUN
ihlr-2017	270	145	.	.	PUNCT
ihlr-2017	271	1	”83	”83	PROPN
ihlr-2017	271	2	iii	iii	PROPN
ihlr-2017	271	3	.	.	PUNCT
ihlr-2017	272	1	moving	move	VERB
ihlr-2017	272	2	forward	forward	ADV
ihlr-2017	272	3	a.	a.	NOUN
ihlr-2017	272	4	why	why	SCONJ
ihlr-2017	272	5	does	do	AUX
ihlr-2017	272	6	the	the	DET
ihlr-2017	272	7	community	community	NOUN
ihlr-2017	272	8	benefit	benefit	NOUN
ihlr-2017	272	9	standard	standard	ADJ
ihlr-2017	272	10	matter	matter	NOUN
ihlr-2017	272	11	?	?	PUNCT
ihlr-2017	273	1	a	a	DET
ihlr-2017	273	2	2006	2006	NUM
ihlr-2017	273	3	congressional	congressional	ADJ
ihlr-2017	273	4	budget	budget	NOUN
ihlr-2017	273	5	office	office	NOUN
ihlr-2017	273	6	report	report	NOUN
ihlr-2017	273	7	estimated	estimate	VERB
ihlr-2017	273	8	that	that	SCONJ
ihlr-2017	273	9	the	the	DET
ihlr-2017	273	10	value	value	NOUN
ihlr-2017	273	11	of	of	ADP
ihlr-2017	273	12	major	major	ADJ
ihlr-2017	273	13	tax	tax	NOUN
ihlr-2017	273	14	-	-	PUNCT
ihlr-2017	273	15	exemptions	exemption	NOUN
ihlr-2017	273	16	provided	provide	VERB
ihlr-2017	273	17	to	to	ADP
ihlr-2017	273	18	nonprofit	nonprofit	ADJ
ihlr-2017	273	19	hospitals	hospital	NOUN
ihlr-2017	273	20	through	through	ADP
ihlr-2017	273	21	federal	federal	ADJ
ihlr-2017	273	22	,	,	PUNCT
ihlr-2017	273	23	state	state	NOUN
ihlr-2017	273	24	,	,	PUNCT
ihlr-2017	273	25	and	and	CCONJ
ihlr-2017	273	26	local	local	ADJ
ihlr-2017	273	27	governments	government	NOUN
ihlr-2017	273	28	was	be	AUX
ihlr-2017	273	29	approximately	approximately	ADV
ihlr-2017	273	30	$	$	SYM
ihlr-2017	273	31	12.6	12.6	NUM
ihlr-2017	273	32	billion	billion	NUM
ihlr-2017	273	33	in	in	ADP
ihlr-2017	273	34	2002.84	2002.84	NUM
ihlr-2017	273	35	this	this	DET
ihlr-2017	273	36	figure	figure	NOUN
ihlr-2017	273	37	consists	consist	VERB
ihlr-2017	273	38	of	of	ADP
ihlr-2017	273	39	$	$	SYM
ihlr-2017	273	40	2.5	2.5	NUM
ihlr-2017	273	41	billion	billion	NUM
ihlr-2017	273	42	in	in	ADP
ihlr-2017	273	43	federal	federal	ADJ
ihlr-2017	273	44	corporate	corporate	ADJ
ihlr-2017	273	45	income	income	NOUN
ihlr-2017	273	46	tax	tax	NOUN
ihlr-2017	273	47	-	-	PUNCT
ihlr-2017	273	48	exemptions	exemption	NOUN
ihlr-2017	273	49	,	,	PUNCT
ihlr-2017	273	50	$	$	SYM
ihlr-2017	273	51	1.8	1.8	NUM
ihlr-2017	273	52	billion	billion	NUM
ihlr-2017	273	53	in	in	ADP
ihlr-2017	273	54	federal	federal	ADJ
ihlr-2017	273	55	tax	tax	NOUN
ihlr-2017	273	56	-	-	PUNCT
ihlr-2017	273	57	exempt	exempt	ADJ
ihlr-2017	273	58	-	-	PUNCT
ihlr-2017	273	59	bond	bond	NOUN
ihlr-2017	273	60	financing	financing	NOUN
ihlr-2017	273	61	,	,	PUNCT
ihlr-2017	273	62	$	$	SYM
ihlr-2017	273	63	1.8	1.8	NUM
ihlr-2017	273	64	billion	billion	NUM
ihlr-2017	273	65	in	in	ADP
ihlr-2017	273	66	charitable	charitable	ADJ
ihlr-2017	273	67	contributions	contribution	NOUN
ihlr-2017	273	68	(	(	PUNCT
ihlr-2017	273	69	federal	federal	ADJ
ihlr-2017	273	70	)	)	PUNCT
ihlr-2017	273	71	,	,	PUNCT
ihlr-2017	273	72	$	$	SYM
ihlr-2017	273	73	500	500	NUM
ihlr-2017	273	74	million	million	NUM
ihlr-2017	273	75	in	in	ADP
ihlr-2017	273	76	state	state	NOUN
ihlr-2017	273	77	corporate	corporate	ADJ
ihlr-2017	273	78	income	income	NOUN
ihlr-2017	273	79	tax	tax	NOUN
ihlr-2017	273	80	exemptions	exemption	NOUN
ihlr-2017	273	81	,	,	PUNCT
ihlr-2017	273	82	$	$	SYM
ihlr-2017	273	83	2.8	2.8	NUM
ihlr-2017	273	84	billion	billion	NUM
ihlr-2017	273	85	in	in	ADP
ihlr-2017	273	86	state	state	NOUN
ihlr-2017	273	87	and	and	CCONJ
ihlr-2017	273	88	local	local	ADJ
ihlr-2017	273	89	sales	sale	NOUN
ihlr-2017	273	90	tax	tax	NOUN
ihlr-2017	273	91	exemptions	exemption	NOUN
ihlr-2017	273	92	,	,	PUNCT
ihlr-2017	273	93	and	and	CCONJ
ihlr-2017	273	94	$	$	SYM
ihlr-2017	273	95	3.1	3.1	NUM
ihlr-2017	273	96	billion	billion	NUM
ihlr-2017	273	97	in	in	ADP
ihlr-2017	273	98	local	local	ADJ
ihlr-2017	273	99	property	property	NOUN
ihlr-2017	273	100	tax	tax	NOUN
ihlr-2017	273	101	exemptions.85	exemptions.85	NOUN
ihlr-2017	273	102	moreover	moreover	ADV
ihlr-2017	273	103	,	,	PUNCT
ihlr-2017	273	104	according	accord	VERB
ihlr-2017	273	105	to	to	ADP
ihlr-2017	273	106	recent	recent	ADJ
ihlr-2017	273	107	irs	irs	PROPN
ihlr-2017	273	108	data	datum	NOUN
ihlr-2017	273	109	concerning	concern	VERB
ihlr-2017	273	110	public	public	ADJ
ihlr-2017	273	111	charity	charity	NOUN
ihlr-2017	273	112	tax	tax	NOUN
ihlr-2017	273	113	filings	filing	NOUN
ihlr-2017	273	114	,	,	PUNCT
ihlr-2017	273	115	“	"	PUNCT
ihlr-2017	273	116	nonprofit	nonprofit	ADJ
ihlr-2017	273	117	hospitals	hospital	NOUN
ihlr-2017	273	118	accounted	account	VERB
ihlr-2017	273	119	for	for	ADP
ihlr-2017	273	120	revenues	revenue	NOUN
ihlr-2017	273	121	of	of	ADP
ihlr-2017	273	122	$	$	SYM
ihlr-2017	273	123	451.3	451.3	NUM
ihlr-2017	273	124	billion	billion	NUM
ihlr-2017	273	125	(	(	PUNCT
ihlr-2017	273	126	41.6	41.6	NUM
ihlr-2017	273	127	%	%	NOUN
ihlr-2017	273	128	of	of	ADP
ihlr-2017	273	129	total	total	ADJ
ihlr-2017	273	130	public	public	ADJ
ihlr-2017	273	131	charity	charity	NOUN
ihlr-2017	273	132	revenues	revenue	NOUN
ihlr-2017	273	133	)	)	PUNCT
ihlr-2017	273	134	and	and	CCONJ
ihlr-2017	273	135	assets	asset	NOUN
ihlr-2017	273	136	of	of	ADP
ihlr-2017	273	137	$	$	SYM
ihlr-2017	273	138	551.6	551.6	NUM
ihlr-2017	273	139	billion	billion	NUM
ihlr-2017	273	140	(	(	PUNCT
ihlr-2017	273	141	28.5	28.5	NUM
ihlr-2017	273	142	%	%	NOUN
ihlr-2017	273	143	of	of	ADP
ihlr-2017	273	144	total	total	ADJ
ihlr-2017	273	145	public	public	ADJ
ihlr-2017	273	146	charity	charity	NOUN
ihlr-2017	273	147	assets).”86	assets).”86	CCONJ
ihlr-2017	273	148	given	give	VERB
ihlr-2017	273	149	these	these	DET
ihlr-2017	273	150	figures	figure	NOUN
ihlr-2017	273	151	,	,	PUNCT
ihlr-2017	273	152	it	it	PRON
ihlr-2017	273	153	is	be	AUX
ihlr-2017	273	154	no	no	DET
ihlr-2017	273	155	surprise	surprise	NOUN
ihlr-2017	273	156	that	that	SCONJ
ihlr-2017	273	157	one	one	PRON
ihlr-2017	273	158	would	would	AUX
ihlr-2017	273	159	question	question	VERB
ihlr-2017	273	160	the	the	DET
ihlr-2017	273	161	extent	extent	NOUN
ihlr-2017	273	162	to	to	PART
ihlr-2017	273	163	which	which	PRON
ihlr-2017	273	164	nonprofit	nonprofit	ADJ
ihlr-2017	273	165	hospitals	hospital	NOUN
ihlr-2017	273	166	are	be	AUX
ihlr-2017	273	167	earning	earn	VERB
ihlr-2017	273	168	their	their	PRON
ihlr-2017	273	169	charitable	charitable	ADJ
ihlr-2017	273	170	status	status	NOUN
ihlr-2017	273	171	.	.	PUNCT
ihlr-2017	274	1	nevertheless	nevertheless	ADV
ihlr-2017	274	2	,	,	PUNCT
ihlr-2017	274	3	in	in	ADP
ihlr-2017	274	4	recent	recent	ADJ
ihlr-2017	274	5	years	year	NOUN
ihlr-2017	274	6	,	,	PUNCT
ihlr-2017	274	7	legal	legal	ADJ
ihlr-2017	274	8	scholarship87	scholarship87	NOUN
ihlr-2017	274	9	and	and	CCONJ
ihlr-2017	274	10	congressional	congressional	ADJ
ihlr-2017	274	11	efforts88	efforts88	NOUN
ihlr-2017	274	12	have	have	VERB
ihlr-2017	274	13	,	,	PUNCT
ihlr-2017	274	14	for	for	ADP
ihlr-2017	274	15	the	the	DET
ihlr-2017	274	16	reasons	reason	NOUN
ihlr-2017	274	17	80	80	NUM
ihlr-2017	274	18	.	.	PUNCT
ihlr-2017	275	1	america	america	PROPN
ihlr-2017	275	2	’s	’s	PART
ihlr-2017	275	3	healthy	healthy	ADJ
ihlr-2017	275	4	future	future	ADJ
ihlr-2017	275	5	act	act	NOUN
ihlr-2017	275	6	of	of	ADP
ihlr-2017	275	7	2009	2009	NUM
ihlr-2017	275	8	,	,	PUNCT
ihlr-2017	275	9	s.1796	s.1796	NUM
ihlr-2017	275	10	,	,	PUNCT
ihlr-2017	275	11	111th	111th	ADJ
ihlr-2017	275	12	cong	cong	NOUN
ihlr-2017	275	13	.	.	PUNCT
ihlr-2017	276	1	(	(	PUNCT
ihlr-2017	276	2	2009	2009	NUM
ihlr-2017	276	3	)	)	PUNCT
ihlr-2017	276	4	,	,	PUNCT
ihlr-2017	276	5	available	available	ADJ
ihlr-2017	276	6	at	at	ADP
ihlr-2017	276	7	http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=111_cong_bills&docid=f:s1796	http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=111_cong_bills&docid=f:s1796	PROPN
ihlr-2017	276	8	pcs.txt.pdf	pcs.txt.pdf	PROPN
ihlr-2017	276	9	.	.	PUNCT
ihlr-2017	277	1	chairman	chairman	PROPN
ihlr-2017	277	2	’s	’s	PART
ihlr-2017	277	3	mark	mark	NOUN
ihlr-2017	277	4	is	be	AUX
ihlr-2017	277	5	a	a	DET
ihlr-2017	277	6	“	"	PUNCT
ihlr-2017	277	7	[	[	X
ihlr-2017	277	8	r]ecommendation	r]ecommendation	NOUN
ihlr-2017	277	9	by	by	ADP
ihlr-2017	277	10	committee	committee	NOUN
ihlr-2017	277	11	(	(	PUNCT
ihlr-2017	277	12	or	or	CCONJ
ihlr-2017	277	13	subcommittee	subcommittee	NOUN
ihlr-2017	277	14	)	)	PUNCT
ihlr-2017	277	15	chair	chair	NOUN
ihlr-2017	277	16	of	of	ADP
ihlr-2017	277	17	the	the	DET
ihlr-2017	277	18	measure	measure	NOUN
ihlr-2017	277	19	to	to	PART
ihlr-2017	277	20	be	be	AUX
ihlr-2017	277	21	considered	consider	VERB
ihlr-2017	277	22	in	in	ADP
ihlr-2017	277	23	a	a	DET
ihlr-2017	277	24	markup	markup	ADJ
ihlr-2017	277	25	,	,	PUNCT
ihlr-2017	277	26	usually	usually	ADV
ihlr-2017	277	27	drafted	draft	VERB
ihlr-2017	277	28	as	as	ADP
ihlr-2017	277	29	a	a	DET
ihlr-2017	277	30	bill	bill	NOUN
ihlr-2017	277	31	.	.	PUNCT
ihlr-2017	277	32	”	"	PUNCT
ihlr-2017	278	1	chairman	chairman	NOUN
ihlr-2017	278	2	’s	’s	PART
ihlr-2017	278	3	mark	mark	PROPN
ihlr-2017	278	4	/	/	SYM
ihlr-2017	278	5	staff	staff	NOUN
ihlr-2017	278	6	draft	draft	NOUN
ihlr-2017	278	7	,	,	PUNCT
ihlr-2017	278	8	thecapitol.net	thecapitol.net	X
ihlr-2017	278	9	,	,	PUNCT
ihlr-2017	278	10	http://www.thecapitol.net/glossary/c.htm#chairman's%	http://www.thecapitol.net/glossary/c.htm#chairman's%	PROPN
ihlr-2017	278	11	20mark	20mark	NUM
ihlr-2017	278	12	/	/	SYM
ihlr-2017	278	13	staff%20draft	staff%20draft	NOUN
ihlr-2017	278	14	(	(	PUNCT
ihlr-2017	278	15	last	last	ADV
ihlr-2017	278	16	visited	visit	VERB
ihlr-2017	278	17	mar	mar	PROPN
ihlr-2017	278	18	.	.	PROPN
ihlr-2017	278	19	17	17	NUM
ihlr-2017	278	20	,	,	PUNCT
ihlr-2017	278	21	2011	2011	NUM
ihlr-2017	278	22	)	)	PUNCT
ihlr-2017	278	23	.	.	PUNCT
ihlr-2017	279	1	81	81	NUM
ihlr-2017	279	2	.	.	PUNCT
ihlr-2017	280	1	i	i	PRON
ihlr-2017	280	2	d.	d.	PROPN
ihlr-2017	280	3	see	see	VERB
ihlr-2017	280	4	generally	generally	ADV
ihlr-2017	280	5	s.	s.	PROPN
ihlr-2017	280	6	fin	fin	PROPN
ihlr-2017	280	7	.	.	PUNCT
ihlr-2017	281	1	comm	comm	NOUN
ihlr-2017	281	2	.	.	PUNCT
ihlr-2017	282	1	,	,	PUNCT
ihlr-2017	282	2	supra	supra	PROPN
ihlr-2017	282	3	note	note	NOUN
ihlr-2017	283	1	76	76	NUM
ihlr-2017	283	2	.	.	PUNCT
ihlr-2017	284	1	82	82	NUM
ihlr-2017	284	2	.	.	PUNCT
ihlr-2017	285	1	press	press	NOUN
ihlr-2017	285	2	release	release	NOUN
ihlr-2017	285	3	,	,	PUNCT
ihlr-2017	285	4	grassley	grassley	NOUN
ihlr-2017	285	5	welcomes	welcome	VERB
ihlr-2017	285	6	non	non	ADJ
ihlr-2017	285	7	-	-	ADJ
ihlr-2017	285	8	profit	profit	ADJ
ihlr-2017	285	9	hospital	hospital	NOUN
ihlr-2017	285	10	provisions	provision	NOUN
ihlr-2017	285	11	in	in	ADP
ihlr-2017	285	12	chairman	chairman	NOUN
ihlr-2017	285	13	’s	’s	PART
ihlr-2017	285	14	health	health	NOUN
ihlr-2017	285	15	care	care	PROPN
ihlr-2017	285	16	reform	reform	NOUN
ihlr-2017	285	17	bill	bill	NOUN
ihlr-2017	285	18	(	(	PUNCT
ihlr-2017	285	19	sept	sept	PROPN
ihlr-2017	285	20	.	.	PROPN
ihlr-2017	285	21	17	17	NUM
ihlr-2017	285	22	,	,	PUNCT
ihlr-2017	285	23	2009	2009	NUM
ihlr-2017	285	24	)	)	PUNCT
ihlr-2017	285	25	,	,	PUNCT
ihlr-2017	285	26	available	available	ADJ
ihlr-2017	285	27	at	at	ADP
ihlr-2017	285	28	http://grassley.senate.gov/news/	http://grassley.senate.gov/news/	NOUN
ihlr-2017	285	29	article.cfm?customel_datapageid_1502=23094	article.cfm?customel_datapageid_1502=23094	ADJ
ihlr-2017	285	30	.	.	PUNCT
ihlr-2017	286	1	83	83	NUM
ihlr-2017	286	2	.	.	PUNCT
ihlr-2017	287	1	miller	miller	PROPN
ihlr-2017	287	2	,	,	PUNCT
ihlr-2017	287	3	supra	supra	PROPN
ihlr-2017	287	4	note	note	PROPN
ihlr-2017	287	5	8	8	NUM
ihlr-2017	287	6	,	,	PUNCT
ihlr-2017	287	7	at	at	ADP
ihlr-2017	287	8	8	8	NUM
ihlr-2017	287	9	.	.	NOUN
ihlr-2017	287	10	84	84	NUM
ihlr-2017	287	11	.	.	PUNCT
ihlr-2017	288	1	cong	cong	NOUN
ihlr-2017	288	2	.	.	PUNCT
ihlr-2017	289	1	budget	budget	NOUN
ihlr-2017	289	2	office	office	PROPN
ihlr-2017	289	3	,	,	PUNCT
ihlr-2017	289	4	supra	supra	PROPN
ihlr-2017	289	5	note	note	PROPN
ihlr-2017	289	6	7	7	NUM
ihlr-2017	289	7	,	,	PUNCT
ihlr-2017	289	8	at	at	ADP
ihlr-2017	289	9	5	5	NUM
ihlr-2017	289	10	.	.	SYM
ihlr-2017	289	11	85	85	NUM
ihlr-2017	289	12	.	.	PUNCT
ihlr-2017	290	1	i	i	PRON
ihlr-2017	290	2	d.	d.	PROPN
ihlr-2017	290	3	86	86	NUM
ihlr-2017	290	4	.	.	PUNCT
ihlr-2017	291	1	horwitz	horwitz	PROPN
ihlr-2017	291	2	,	,	PUNCT
ihlr-2017	291	3	supra	supra	PROPN
ihlr-2017	291	4	note	note	PROPN
ihlr-2017	291	5	10	10	NUM
ihlr-2017	291	6	,	,	PUNCT
ihlr-2017	291	7	at	at	ADP
ihlr-2017	291	8	146	146	NUM
ihlr-2017	291	9	.	.	PUNCT
ihlr-2017	291	10	87	87	NUM
ihlr-2017	291	11	.	.	PUNCT
ihlr-2017	292	1	see	see	VERB
ihlr-2017	292	2	terri	terri	PROPN
ihlr-2017	292	3	l.	l.	PROPN
ihlr-2017	292	4	brooks	brooks	PROPN
ihlr-2017	292	5	,	,	PUNCT
ihlr-2017	292	6	billions	billion	NOUN
ihlr-2017	292	7	saved	save	VERB
ihlr-2017	292	8	in	in	ADP
ihlr-2017	292	9	taxes	taxis	NOUN
ihlr-2017	292	10	while	while	SCONJ
ihlr-2017	292	11	millions	million	NOUN
ihlr-2017	292	12	underserved	underserved	ADJ
ihlr-2017	292	13	–	–	PUNCT
ihlr-2017	292	14	what	what	PRON
ihlr-2017	292	15	2011	2011	NUM
ihlr-2017	292	16	]	]	PUNCT
ihlr-2017	292	17	hospital	hospital	NOUN
ihlr-2017	292	18	tax	tax	NOUN
ihlr-2017	292	19	-	-	PUNCT
ihlr-2017	292	20	exemption	exemption	NOUN
ihlr-2017	292	21	and	and	CCONJ
ihlr-2017	292	22	the	the	DET
ihlr-2017	292	23	community	community	NOUN
ihlr-2017	292	24	benefit	benefit	NOUN
ihlr-2017	292	25	standard	standard	NOUN
ihlr-2017	292	26	377	377	NUM
ihlr-2017	292	27	explained	explain	VERB
ihlr-2017	292	28	below	below	ADV
ihlr-2017	292	29	,	,	PUNCT
ihlr-2017	292	30	incorrectly	incorrectly	ADV
ihlr-2017	292	31	suggested	suggest	VERB
ihlr-2017	292	32	legislation	legislation	NOUN
ihlr-2017	292	33	aimed	aim	VERB
ihlr-2017	292	34	at	at	ADP
ihlr-2017	292	35	increasing	increase	VERB
ihlr-2017	292	36	nonprofit	nonprofit	ADJ
ihlr-2017	292	37	hospital	hospital	NOUN
ihlr-2017	292	38	responsibility	responsibility	NOUN
ihlr-2017	292	39	in	in	ADP
ihlr-2017	292	40	order	order	NOUN
ihlr-2017	292	41	to	to	PART
ihlr-2017	292	42	maintain	maintain	VERB
ihlr-2017	292	43	tax	tax	NOUN
ihlr-2017	292	44	-	-	PUNCT
ihlr-2017	292	45	exempt	exempt	ADJ
ihlr-2017	292	46	status	status	NOUN
ihlr-2017	292	47	.	.	PUNCT
ihlr-2017	293	1	b.	b.	PROPN
ihlr-2017	293	2	is	be	AUX
ihlr-2017	293	3	there	there	PRON
ihlr-2017	293	4	really	really	ADV
ihlr-2017	293	5	any	any	DET
ihlr-2017	293	6	difference	difference	NOUN
ihlr-2017	293	7	between	between	ADP
ihlr-2017	293	8	nonprofit	nonprofit	ADJ
ihlr-2017	293	9	and	and	CCONJ
ihlr-2017	293	10	for	for	ADP
ihlr-2017	293	11	-	-	PUNCT
ihlr-2017	293	12	profit	profit	NOUN
ihlr-2017	293	13	hospitals	hospital	NOUN
ihlr-2017	293	14	?	?	PUNCT
ihlr-2017	294	1	despite	despite	SCONJ
ihlr-2017	294	2	being	be	AUX
ihlr-2017	294	3	bound	bind	VERB
ihlr-2017	294	4	by	by	ADP
ihlr-2017	294	5	section	section	NOUN
ihlr-2017	294	6	501(c)(3	501(c)(3	NOUN
ihlr-2017	294	7	)	)	PUNCT
ihlr-2017	294	8	’s	’s	PART
ihlr-2017	294	9	qualifications	qualification	NOUN
ihlr-2017	294	10	for	for	ADP
ihlr-2017	294	11	taxexemption	taxexemption	NOUN
ihlr-2017	294	12	,	,	PUNCT
ihlr-2017	294	13	most	most	ADV
ihlr-2017	294	14	notably	notably	ADV
ihlr-2017	294	15	the	the	DET
ihlr-2017	294	16	non	non	ADJ
ihlr-2017	294	17	-	-	ADJ
ihlr-2017	294	18	distribution	distribution	ADJ
ihlr-2017	294	19	constraint,89	constraint,89	NOUN
ihlr-2017	294	20	a	a	DET
ihlr-2017	294	21	perception	perception	NOUN
ihlr-2017	294	22	exists	exist	VERB
ihlr-2017	294	23	that	that	SCONJ
ihlr-2017	294	24	nonprofit	nonprofit	ADJ
ihlr-2017	294	25	hospitals	hospital	NOUN
ihlr-2017	294	26	are	be	AUX
ihlr-2017	294	27	no	no	ADV
ihlr-2017	294	28	different	different	ADJ
ihlr-2017	294	29	than	than	ADP
ihlr-2017	294	30	their	their	PRON
ihlr-2017	294	31	for	for	ADP
ihlr-2017	294	32	-	-	PUNCT
ihlr-2017	294	33	profit	profit	NOUN
ihlr-2017	294	34	counterparts	counterpart	NOUN
ihlr-2017	294	35	,	,	PUNCT
ihlr-2017	294	36	and	and	CCONJ
ihlr-2017	294	37	therefore	therefore	ADV
ihlr-2017	294	38	are	be	AUX
ihlr-2017	294	39	undeserving	undeserve	VERB
ihlr-2017	294	40	of	of	ADP
ihlr-2017	294	41	exemption	exemption	NOUN
ihlr-2017	294	42	.	.	PUNCT
ihlr-2017	295	1	as	as	SCONJ
ihlr-2017	295	2	such	such	ADJ
ihlr-2017	295	3	,	,	PUNCT
ihlr-2017	295	4	numerous	numerous	ADJ
ihlr-2017	295	5	studies	study	NOUN
ihlr-2017	295	6	have	have	AUX
ihlr-2017	295	7	considered	consider	VERB
ihlr-2017	295	8	whether	whether	SCONJ
ihlr-2017	295	9	ownership	ownership	NOUN
ihlr-2017	295	10	type	type	NOUN
ihlr-2017	295	11	influences	influence	VERB
ihlr-2017	295	12	financial	financial	ADJ
ihlr-2017	295	13	performance	performance	NOUN
ihlr-2017	295	14	,	,	PUNCT
ihlr-2017	295	15	patient	patient	ADJ
ihlr-2017	295	16	outcomes	outcome	NOUN
ihlr-2017	295	17	,	,	PUNCT
ihlr-2017	295	18	and	and	CCONJ
ihlr-2017	295	19	likelihood	likelihood	NOUN
ihlr-2017	295	20	of	of	ADP
ihlr-2017	295	21	providing	provide	VERB
ihlr-2017	295	22	certain	certain	ADJ
ihlr-2017	295	23	services	service	NOUN
ihlr-2017	295	24	.	.	PUNCT
ihlr-2017	296	1	1	1	X
ihlr-2017	296	2	.	.	X
ihlr-2017	296	3	financial	financial	ADJ
ihlr-2017	296	4	indicators	indicator	NOUN
ihlr-2017	296	5	in	in	ADP
ihlr-2017	296	6	2006	2006	NUM
ihlr-2017	296	7	,	,	PUNCT
ihlr-2017	296	8	the	the	DET
ihlr-2017	296	9	national	national	PROPN
ihlr-2017	296	10	bureau	bureau	PROPN
ihlr-2017	296	11	of	of	ADP
ihlr-2017	296	12	economic	economic	ADJ
ihlr-2017	296	13	research	research	NOUN
ihlr-2017	296	14	conducted	conduct	VERB
ihlr-2017	296	15	a	a	DET
ihlr-2017	296	16	meta	meta	ADJ
ihlr-2017	296	17	-	-	PUNCT
ihlr-2017	296	18	analysis	analysis	NOUN
ihlr-2017	296	19	of	of	ADP
ihlr-2017	296	20	empirical	empirical	ADJ
ihlr-2017	296	21	literature	literature	NOUN
ihlr-2017	296	22	investigating	investigate	VERB
ihlr-2017	296	23	the	the	DET
ihlr-2017	296	24	effect	effect	NOUN
ihlr-2017	296	25	of	of	ADP
ihlr-2017	296	26	hospital	hospital	NOUN
ihlr-2017	296	27	ownership	ownership	NOUN
ihlr-2017	296	28	on	on	ADP
ihlr-2017	296	29	financial	financial	ADJ
ihlr-2017	296	30	performance	performance	NOUN
ihlr-2017	296	31	(	(	PUNCT
ihlr-2017	296	32	e.g.	e.g.	ADV
ihlr-2017	296	33	,	,	PUNCT
ihlr-2017	296	34	cost	cost	NOUN
ihlr-2017	296	35	,	,	PUNCT
ihlr-2017	296	36	revenue	revenue	NOUN
ihlr-2017	296	37	,	,	PUNCT
ihlr-2017	296	38	profit	profit	NOUN
ihlr-2017	296	39	margin	margin	NOUN
ihlr-2017	296	40	,	,	PUNCT
ihlr-2017	296	41	and	and	CCONJ
ihlr-2017	296	42	efficiency).90	efficiency).90	ADV
ihlr-2017	296	43	their	their	PRON
ihlr-2017	296	44	analysis	analysis	NOUN
ihlr-2017	296	45	found	find	VERB
ihlr-2017	296	46	that	that	SCONJ
ihlr-2017	296	47	diverse	diverse	ADJ
ihlr-2017	296	48	results	result	NOUN
ihlr-2017	296	49	among	among	ADP
ihlr-2017	296	50	the	the	DET
ihlr-2017	296	51	literature	literature	NOUN
ihlr-2017	296	52	could	could	AUX
ihlr-2017	296	53	be	be	AUX
ihlr-2017	296	54	explained	explain	VERB
ihlr-2017	296	55	largely	largely	ADV
ihlr-2017	296	56	by	by	ADP
ihlr-2017	296	57	“	"	PUNCT
ihlr-2017	296	58	differences	difference	NOUN
ihlr-2017	296	59	in	in	ADP
ihlr-2017	296	60	authors	author	NOUN
ihlr-2017	296	61	’	'	PUNCT
ihlr-2017	296	62	underlying	underlie	VERB
ihlr-2017	296	63	theoretical	theoretical	ADJ
ihlr-2017	296	64	frameworks	framework	NOUN
ihlr-2017	296	65	,	,	PUNCT
ihlr-2017	296	66	assumptions	assumption	NOUN
ihlr-2017	296	67	about	about	ADP
ihlr-2017	296	68	the	the	DET
ihlr-2017	296	69	functional	functional	ADJ
ihlr-2017	296	70	form	form	NOUN
ihlr-2017	296	71	of	of	ADP
ihlr-2017	296	72	the	the	DET
ihlr-2017	296	73	dependent	dependent	ADJ
ihlr-2017	296	74	variables	variable	NOUN
ihlr-2017	296	75	,	,	PUNCT
ihlr-2017	296	76	and	and	CCONJ
ihlr-2017	296	77	model	model	NOUN
ihlr-2017	296	78	specifications	specification	NOUN
ihlr-2017	296	79	.	.	PUNCT
ihlr-2017	297	1	”91	”91	NOUN
ihlr-2017	298	1	those	those	DET
ihlr-2017	298	2	studies	study	NOUN
ihlr-2017	298	3	using	use	VERB
ihlr-2017	298	4	weaker	weak	ADJ
ihlr-2017	298	5	methods	method	NOUN
ihlr-2017	298	6	and	and	CCONJ
ihlr-2017	298	7	functional	functional	ADJ
ihlr-2017	298	8	forms	form	NOUN
ihlr-2017	298	9	tended	tend	VERB
ihlr-2017	298	10	to	to	PART
ihlr-2017	298	11	predict	predict	VERB
ihlr-2017	298	12	greater	great	ADJ
ihlr-2017	298	13	divergence	divergence	NOUN
ihlr-2017	298	14	in	in	ADP
ihlr-2017	298	15	financial	financial	ADJ
ihlr-2017	298	16	performance	performance	NOUN
ihlr-2017	298	17	among	among	ADP
ihlr-2017	298	18	ownership	ownership	NOUN
ihlr-2017	298	19	types	type	NOUN
ihlr-2017	298	20	;	;	PUNCT
ihlr-2017	298	21	however	however	ADV
ihlr-2017	298	22	,	,	PUNCT
ihlr-2017	298	23	combined	combined	ADJ
ihlr-2017	298	24	estimates	estimate	NOUN
ihlr-2017	298	25	suggested	suggest	VERB
ihlr-2017	298	26	for	for	ADP
ihlr-2017	298	27	-	-	PUNCT
ihlr-2017	298	28	profit	profit	NOUN
ihlr-2017	298	29	hospitals	hospital	NOUN
ihlr-2017	298	30	generate	generate	VERB
ihlr-2017	298	31	greater	great	ADJ
ihlr-2017	298	32	revenue	revenue	NOUN
ihlr-2017	298	33	,	,	PUNCT
ihlr-2017	298	34	albeit	albeit	SCONJ
ihlr-2017	298	35	modest	modest	ADJ
ihlr-2017	298	36	in	in	ADP
ihlr-2017	298	37	terms	term	NOUN
ihlr-2017	298	38	of	of	ADP
ihlr-2017	298	39	economic	economic	ADJ
ihlr-2017	298	40	significance	significance	NOUN
ihlr-2017	298	41	,	,	PUNCT
ihlr-2017	298	42	than	than	SCONJ
ihlr-2017	298	43	their	their	PRON
ihlr-2017	298	44	nonprofit	nonprofit	ADJ
ihlr-2017	298	45	counterparts.92	counterparts.92	NOUN
ihlr-2017	298	46	moreover	moreover	ADV
ihlr-2017	298	47	,	,	PUNCT
ihlr-2017	298	48	a	a	DET
ihlr-2017	298	49	summary	summary	NOUN
ihlr-2017	298	50	of	of	ADP
ihlr-2017	298	51	several	several	ADJ
ihlr-2017	298	52	studies	study	NOUN
ihlr-2017	298	53	on	on	ADP
ihlr-2017	298	54	gross	gross	ADJ
ihlr-2017	298	55	uncompensated	uncompensated	ADJ
ihlr-2017	298	56	care	care	NOUN
ihlr-2017	298	57	data	datum	NOUN
ihlr-2017	298	58	illustrates	illustrate	VERB
ihlr-2017	298	59	little	little	ADJ
ihlr-2017	298	60	difference	difference	NOUN
ihlr-2017	298	61	between	between	ADP
ihlr-2017	298	62	nonprofit	nonprofit	ADJ
ihlr-2017	298	63	and	and	CCONJ
ihlr-2017	298	64	for	for	ADP
ihlr-2017	298	65	-	-	PUNCT
ihlr-2017	298	66	profit	profit	NOUN
ihlr-2017	298	67	hospitals	hospital	NOUN
ihlr-2017	298	68	,	,	PUNCT
ihlr-2017	298	69	as	as	ADV
ihlr-2017	298	70	well	well	ADV
ihlr-2017	298	71	as	as	ADP
ihlr-2017	298	72	“	"	PUNCT
ihlr-2017	298	73	little	little	ADJ
ihlr-2017	298	74	difference	difference	NOUN
ihlr-2017	298	75	between	between	ADP
ihlr-2017	298	76	preand	preand	NOUN
ihlr-2017	298	77	post	post	ADJ
ihlr-2017	298	78	-	-	ADJ
ihlr-2017	298	79	conversion	conversion	ADJ
ihlr-2017	298	80	levels	level	NOUN
ihlr-2017	298	81	of	of	ADP
ihlr-2017	298	82	charity	charity	NOUN
ihlr-2017	298	83	care	care	NOUN
ihlr-2017	298	84	in	in	ADP
ihlr-2017	298	85	nonprofit	nonprofit	ADJ
ihlr-2017	298	86	to	to	ADP
ihlr-2017	298	87	for	for	ADP
ihlr-2017	298	88	-	-	PUNCT
ihlr-2017	298	89	profit	profit	NOUN
ihlr-2017	298	90	conversion	conversion	NOUN
ihlr-2017	298	91	transactions	transaction	NOUN
ihlr-2017	298	92	.	.	PUNCT
ihlr-2017	299	1	”93	”93	PROPN
ihlr-2017	299	2	has	have	AUX
ihlr-2017	299	3	happened	happen	VERB
ihlr-2017	299	4	to	to	ADP
ihlr-2017	299	5	charitable	charitable	ADJ
ihlr-2017	299	6	hospitals	hospital	NOUN
ihlr-2017	299	7	?	?	PUNCT
ihlr-2017	299	8	,	,	PUNCT
ihlr-2017	299	9	8	8	NUM
ihlr-2017	299	10	hous	hous	ADJ
ihlr-2017	299	11	.	.	PUNCT
ihlr-2017	300	1	bus	bus	NOUN
ihlr-2017	300	2	.	.	PUNCT
ihlr-2017	300	3	&	&	CCONJ
ihlr-2017	300	4	tax	tax	PROPN
ihlr-2017	300	5	l.	l.	PROPN
ihlr-2017	300	6	j.	j.	PROPN
ihlr-2017	300	7	391	391	NUM
ihlr-2017	300	8	(	(	PUNCT
ihlr-2017	300	9	2008	2008	NUM
ihlr-2017	300	10	)	)	PUNCT
ihlr-2017	300	11	;	;	PUNCT
ihlr-2017	300	12	laura	laura	PROPN
ihlr-2017	300	13	l.	l.	PROPN
ihlr-2017	300	14	folkerts	folkerts	PROPN
ihlr-2017	300	15	,	,	PUNCT
ihlr-2017	300	16	do	do	AUX
ihlr-2017	300	17	nonprofit	nonprofit	ADJ
ihlr-2017	300	18	hospitals	hospital	NOUN
ihlr-2017	300	19	provide	provide	VERB
ihlr-2017	300	20	community	community	NOUN
ihlr-2017	300	21	benefit	benefit	NOUN
ihlr-2017	300	22	?	?	PUNCT
ihlr-2017	301	1	a	a	DET
ihlr-2017	301	2	critique	critique	NOUN
ihlr-2017	301	3	of	of	ADP
ihlr-2017	301	4	the	the	DET
ihlr-2017	301	5	standards	standard	NOUN
ihlr-2017	301	6	for	for	ADP
ihlr-2017	301	7	providing	provide	VERB
ihlr-2017	301	8	deservedness	deservedness	NOUN
ihlr-2017	301	9	of	of	ADP
ihlr-2017	301	10	federal	federal	ADJ
ihlr-2017	301	11	tax	tax	NOUN
ihlr-2017	301	12	exemptions	exemption	NOUN
ihlr-2017	301	13	,	,	PUNCT
ihlr-2017	301	14	34	34	NUM
ihlr-2017	301	15	iowa	iowa	PROPN
ihlr-2017	301	16	j.	j.	PROPN
ihlr-2017	301	17	corp	corp	PROPN
ihlr-2017	301	18	.	.	PROPN
ihlr-2017	301	19	l.	l.	PROPN
ihlr-2017	301	20	611	611	NUM
ihlr-2017	301	21	(	(	PUNCT
ihlr-2017	301	22	2009	2009	NUM
ihlr-2017	301	23	)	)	PUNCT
ihlr-2017	301	24	.	.	PUNCT
ihlr-2017	302	1	88	88	NUM
ihlr-2017	302	2	.	.	PUNCT
ihlr-2017	303	1	see	see	VERB
ihlr-2017	303	2	generally	generally	ADV
ihlr-2017	303	3	staff	staff	NOUN
ihlr-2017	303	4	of	of	ADP
ihlr-2017	303	5	s.	s.	PROPN
ihlr-2017	303	6	comm	comm	PROPN
ihlr-2017	303	7	.	.	PUNCT
ihlr-2017	304	1	on	on	ADP
ihlr-2017	304	2	fin	fin	PROPN
ihlr-2017	304	3	.	.	PUNCT
ihlr-2017	305	1	minority	minority	NOUN
ihlr-2017	305	2	,	,	PUNCT
ihlr-2017	305	3	supra	supra	PROPN
ihlr-2017	305	4	note	note	NOUN
ihlr-2017	305	5	75	75	NUM
ihlr-2017	305	6	;	;	PUNCT
ihlr-2017	305	7	s.	s.	PROPN
ihlr-2017	305	8	fin	fin	PROPN
ihlr-2017	305	9	.	.	PUNCT
ihlr-2017	306	1	comm	comm	NOUN
ihlr-2017	306	2	.	.	PUNCT
ihlr-2017	307	1	,	,	PUNCT
ihlr-2017	307	2	supra	supra	PROPN
ihlr-2017	307	3	note	note	NOUN
ihlr-2017	307	4	76	76	NUM
ihlr-2017	307	5	.	.	PUNCT
ihlr-2017	307	6	89	89	NUM
ihlr-2017	307	7	.	.	PUNCT
ihlr-2017	308	1	see	see	VERB
ihlr-2017	308	2	generally	generally	ADV
ihlr-2017	308	3	henry	henry	PROPN
ihlr-2017	308	4	b.	b.	PROPN
ihlr-2017	308	5	hansmann	hansmann	PROPN
ihlr-2017	308	6	,	,	PUNCT
ihlr-2017	308	7	the	the	DET
ihlr-2017	308	8	role	role	NOUN
ihlr-2017	308	9	of	of	ADP
ihlr-2017	308	10	nonprofit	nonprofit	ADJ
ihlr-2017	308	11	enterprise	enterprise	NOUN
ihlr-2017	308	12	,	,	PUNCT
ihlr-2017	308	13	89	89	NUM
ihlr-2017	308	14	yale	yale	PROPN
ihlr-2017	308	15	l.	l.	PROPN
ihlr-2017	308	16	j.	j.	PROPN
ihlr-2017	308	17	835	835	NUM
ihlr-2017	308	18	(	(	PUNCT
ihlr-2017	308	19	1980	1980	NUM
ihlr-2017	308	20	)	)	PUNCT
ihlr-2017	308	21	(	(	PUNCT
ihlr-2017	308	22	noting	note	VERB
ihlr-2017	308	23	that	that	SCONJ
ihlr-2017	308	24	nonprofit	nonprofit	ADJ
ihlr-2017	308	25	organizations	organization	NOUN
ihlr-2017	308	26	are	be	AUX
ihlr-2017	308	27	barred	bar	VERB
ihlr-2017	308	28	from	from	ADP
ihlr-2017	308	29	distributing	distribute	VERB
ihlr-2017	308	30	net	net	ADJ
ihlr-2017	308	31	earnings	earning	NOUN
ihlr-2017	308	32	)	)	PUNCT
ihlr-2017	308	33	.	.	PUNCT
ihlr-2017	309	1	90	90	NUM
ihlr-2017	309	2	.	.	PUNCT
ihlr-2017	310	1	karen	karen	PROPN
ihlr-2017	310	2	eggleston	eggleston	PROPN
ihlr-2017	310	3	et	et	PROPN
ihlr-2017	310	4	al	al	PROPN
ihlr-2017	310	5	.	.	PROPN
ihlr-2017	310	6	,	,	PUNCT
ihlr-2017	310	7	hospital	hospital	NOUN
ihlr-2017	310	8	ownership	ownership	NOUN
ihlr-2017	310	9	and	and	CCONJ
ihlr-2017	310	10	financial	financial	ADJ
ihlr-2017	310	11	performance	performance	NOUN
ihlr-2017	310	12	:	:	PUNCT
ihlr-2017	310	13	a	a	DET
ihlr-2017	310	14	quantitative	quantitative	ADJ
ihlr-2017	310	15	research	research	NOUN
ihlr-2017	310	16	review	review	NOUN
ihlr-2017	310	17	2	2	NUM
ihlr-2017	310	18	(	(	PUNCT
ihlr-2017	310	19	nat’l	nat’l	NUM
ihlr-2017	310	20	bureau	bureau	PROPN
ihlr-2017	310	21	of	of	ADP
ihlr-2017	310	22	econ	econ	PROPN
ihlr-2017	310	23	.	.	PUNCT
ihlr-2017	311	1	res	re	NOUN
ihlr-2017	311	2	.	.	PUNCT
ihlr-2017	311	3	working	working	NOUN
ihlr-2017	311	4	paper	paper	PROPN
ihlr-2017	311	5	no	no	NOUN
ihlr-2017	311	6	.	.	PROPN
ihlr-2017	311	7	11662	11662	NUM
ihlr-2017	311	8	,	,	PUNCT
ihlr-2017	311	9	2005	2005	NUM
ihlr-2017	311	10	)	)	PUNCT
ihlr-2017	311	11	,	,	PUNCT
ihlr-2017	311	12	available	available	ADJ
ihlr-2017	311	13	at	at	ADP
ihlr-2017	311	14	http://www.nber.org/papers/w11662	http://www.nber.org/papers/w11662	NOUN
ihlr-2017	311	15	.	.	PUNCT
ihlr-2017	312	1	91	91	NUM
ihlr-2017	312	2	.	.	PUNCT
ihlr-2017	313	1	i	i	PRON
ihlr-2017	313	2	d.	d.	PROPN
ihlr-2017	313	3	at	at	ADP
ihlr-2017	313	4	2	2	NUM
ihlr-2017	313	5	.	.	NOUN
ihlr-2017	313	6	92	92	NUM
ihlr-2017	313	7	.	.	PUNCT
ihlr-2017	314	1	i	i	PRON
ihlr-2017	314	2	d.	d.	PROPN
ihlr-2017	314	3	at	at	ADP
ihlr-2017	314	4	1	1	NUM
ihlr-2017	314	5	.	.	PUNCT
ihlr-2017	314	6	93	93	NUM
ihlr-2017	314	7	.	.	PUNCT
ihlr-2017	315	1	colombo	colombo	NOUN
ihlr-2017	315	2	,	,	PUNCT
ihlr-2017	315	3	supra	supra	PROPN
ihlr-2017	315	4	note	note	PROPN
ihlr-2017	315	5	18	18	NUM
ihlr-2017	315	6	,	,	PUNCT
ihlr-2017	315	7	at	at	ADP
ihlr-2017	315	8	49	49	NUM
ihlr-2017	315	9	.	.	PUNCT
ihlr-2017	316	1	378	378	NUM
ihlr-2017	316	2	indiana	indiana	PROPN
ihlr-2017	316	3	health	health	PROPN
ihlr-2017	316	4	law	law	NOUN
ihlr-2017	316	5	review	review	NOUN
ihlr-2017	316	6	[	[	X
ihlr-2017	316	7	vol	vol	NOUN
ihlr-2017	316	8	.	.	PUNCT
ihlr-2017	316	9	8:2	8:2	NUM
ihlr-2017	316	10	2	2	NUM
ihlr-2017	316	11	.	.	PUNCT
ihlr-2017	316	12	quality	quality	NOUN
ihlr-2017	316	13	indicators	indicator	NOUN
ihlr-2017	316	14	regarding	regard	VERB
ihlr-2017	316	15	the	the	DET
ihlr-2017	316	16	effect	effect	NOUN
ihlr-2017	316	17	of	of	ADP
ihlr-2017	316	18	hospital	hospital	NOUN
ihlr-2017	316	19	ownership	ownership	NOUN
ihlr-2017	316	20	on	on	ADP
ihlr-2017	316	21	quality	quality	NOUN
ihlr-2017	316	22	of	of	ADP
ihlr-2017	316	23	care	care	NOUN
ihlr-2017	316	24	,	,	PUNCT
ihlr-2017	316	25	a	a	DET
ihlr-2017	316	26	vast	vast	ADJ
ihlr-2017	316	27	body	body	NOUN
ihlr-2017	316	28	of	of	ADP
ihlr-2017	316	29	literature	literature	NOUN
ihlr-2017	316	30	provides	provide	VERB
ihlr-2017	316	31	conflicting	conflicting	ADJ
ihlr-2017	316	32	evidence.94	evidence.94	NOUN
ihlr-2017	316	33	based	base	VERB
ihlr-2017	316	34	on	on	ADP
ihlr-2017	316	35	a	a	DET
ihlr-2017	316	36	quantitative	quantitative	ADJ
ihlr-2017	316	37	review	review	NOUN
ihlr-2017	316	38	of	of	ADP
ihlr-2017	316	39	studies	study	NOUN
ihlr-2017	316	40	conducted	conduct	VERB
ihlr-2017	316	41	since	since	SCONJ
ihlr-2017	316	42	1990	1990	NUM
ihlr-2017	316	43	,	,	PUNCT
ihlr-2017	316	44	researchers	researcher	NOUN
ihlr-2017	316	45	indicate	indicate	VERB
ihlr-2017	316	46	that	that	SCONJ
ihlr-2017	316	47	divergent	divergent	ADJ
ihlr-2017	316	48	results	result	NOUN
ihlr-2017	316	49	are	be	AUX
ihlr-2017	316	50	largely	largely	ADV
ihlr-2017	316	51	based	base	VERB
ihlr-2017	316	52	on	on	ADP
ihlr-2017	316	53	analytic	analytic	ADJ
ihlr-2017	316	54	methods.95	methods.95	NOUN
ihlr-2017	316	55	specifically	specifically	ADV
ihlr-2017	316	56	,	,	PUNCT
ihlr-2017	316	57	study	study	NOUN
ihlr-2017	316	58	features	feature	VERB
ihlr-2017	316	59	such	such	ADJ
ihlr-2017	316	60	as	as	ADP
ihlr-2017	316	61	“	"	PUNCT
ihlr-2017	316	62	disease	disease	NOUN
ihlr-2017	316	63	or	or	CCONJ
ihlr-2017	316	64	outcome	outcome	NOUN
ihlr-2017	316	65	studied	study	VERB
ihlr-2017	316	66	,	,	PUNCT
ihlr-2017	316	67	whether	whether	SCONJ
ihlr-2017	316	68	or	or	CCONJ
ihlr-2017	316	69	not	not	PART
ihlr-2017	316	70	the	the	DET
ihlr-2017	316	71	study	study	NOUN
ihlr-2017	316	72	adjusted	adjust	VERB
ihlr-2017	316	73	for	for	ADP
ihlr-2017	316	74	patient	patient	ADJ
ihlr-2017	316	75	comorbidities	comorbiditie	NOUN
ihlr-2017	316	76	,	,	PUNCT
ihlr-2017	316	77	and	and	CCONJ
ihlr-2017	316	78	data	datum	NOUN
ihlr-2017	316	79	sources	source	NOUN
ihlr-2017	316	80	”	"	PUNCT
ihlr-2017	316	81	tend	tend	VERB
ihlr-2017	316	82	to	to	PART
ihlr-2017	316	83	explain	explain	VERB
ihlr-2017	316	84	the	the	DET
ihlr-2017	316	85	differences	difference	NOUN
ihlr-2017	316	86	among	among	ADP
ihlr-2017	316	87	attempts	attempt	NOUN
ihlr-2017	316	88	to	to	PART
ihlr-2017	316	89	compare	compare	VERB
ihlr-2017	316	90	patient	patient	ADJ
ihlr-2017	316	91	outcomes	outcome	NOUN
ihlr-2017	316	92	between	between	ADP
ihlr-2017	316	93	nonprofit	nonprofit	ADJ
ihlr-2017	316	94	and	and	CCONJ
ihlr-2017	316	95	forprofit	forprofit	NOUN
ihlr-2017	316	96	hospitals.96	hospitals.96	PROPN
ihlr-2017	316	97	moreover	moreover	ADV
ihlr-2017	316	98	,	,	PUNCT
ihlr-2017	316	99	researchers	researcher	NOUN
ihlr-2017	316	100	“	"	PUNCT
ihlr-2017	316	101	found	find	VERB
ihlr-2017	316	102	no	no	DET
ihlr-2017	316	103	systematic	systematic	ADJ
ihlr-2017	316	104	differences	difference	NOUN
ihlr-2017	316	105	in	in	ADP
ihlr-2017	316	106	estimated	estimate	VERB
ihlr-2017	316	107	ownership	ownership	NOUN
ihlr-2017	316	108	effects	effect	NOUN
ihlr-2017	316	109	between	between	ADP
ihlr-2017	316	110	studies	study	NOUN
ihlr-2017	316	111	that	that	PRON
ihlr-2017	316	112	did	do	VERB
ihlr-2017	316	113	and	and	CCONJ
ihlr-2017	316	114	did	do	AUX
ihlr-2017	316	115	not	not	PART
ihlr-2017	316	116	examine	examine	VERB
ihlr-2017	316	117	ownership	ownership	NOUN
ihlr-2017	316	118	conversions	conversion	NOUN
ihlr-2017	316	119	,	,	PUNCT
ihlr-2017	316	120	”	"	PUNCT
ihlr-2017	316	121	and	and	CCONJ
ihlr-2017	316	122	“	"	PUNCT
ihlr-2017	316	123	regions	region	NOUN
ihlr-2017	316	124	covered	cover	VERB
ihlr-2017	316	125	explained	explain	VERB
ihlr-2017	316	126	little	little	ADJ
ihlr-2017	316	127	of	of	ADP
ihlr-2017	316	128	the	the	DET
ihlr-2017	316	129	variation	variation	NOUN
ihlr-2017	316	130	in	in	ADP
ihlr-2017	316	131	studies	study	NOUN
ihlr-2017	316	132	of	of	ADP
ihlr-2017	316	133	patient	patient	ADJ
ihlr-2017	316	134	outcomes	outcome	NOUN
ihlr-2017	316	135	.	.	PUNCT
ihlr-2017	316	136	.	.	PUNCT
ihlr-2017	316	137	.	.	PUNCT
ihlr-2017	317	1	.”97	.”97	X
ihlr-2017	318	1	3	3	X
ihlr-2017	318	2	.	.	X
ihlr-2017	318	3	behavioral	behavioral	ADJ
ihlr-2017	318	4	indicators	indicator	NOUN
ihlr-2017	318	5	an	an	DET
ihlr-2017	318	6	article	article	NOUN
ihlr-2017	318	7	by	by	ADP
ihlr-2017	318	8	professor	professor	PROPN
ihlr-2017	318	9	jill	jill	PROPN
ihlr-2017	318	10	horwitz	horwitz	PROPN
ihlr-2017	318	11	demonstrates	demonstrate	VERB
ihlr-2017	318	12	that	that	SCONJ
ihlr-2017	318	13	,	,	PUNCT
ihlr-2017	318	14	“	"	PUNCT
ihlr-2017	318	15	hospital	hospital	NOUN
ihlr-2017	318	16	types	type	NOUN
ihlr-2017	318	17	differ	differ	VERB
ihlr-2017	318	18	in	in	ADP
ihlr-2017	318	19	their	their	PRON
ihlr-2017	318	20	provision	provision	NOUN
ihlr-2017	318	21	of	of	ADP
ihlr-2017	318	22	medical	medical	ADJ
ihlr-2017	318	23	services	service	NOUN
ihlr-2017	318	24	because	because	SCONJ
ihlr-2017	318	25	they	they	PRON
ihlr-2017	318	26	are	be	AUX
ihlr-2017	318	27	more	more	ADV
ihlr-2017	318	28	or	or	CCONJ
ihlr-2017	318	29	less	less	ADJ
ihlr-2017	318	30	profit	profit	NOUN
ihlr-2017	318	31	-	-	PUNCT
ihlr-2017	318	32	seeking	seeking	NOUN
ihlr-2017	318	33	.	.	PUNCT
ihlr-2017	318	34	.	.	PUNCT
ihlr-2017	318	35	.	.	PUNCT
ihlr-2017	319	1	.”98	.”98	INTJ
ihlr-2017	320	1	in	in	ADP
ihlr-2017	320	2	other	other	ADJ
ihlr-2017	320	3	words	word	NOUN
ihlr-2017	320	4	,	,	PUNCT
ihlr-2017	320	5	hospitals	hospital	NOUN
ihlr-2017	320	6	provide	provide	VERB
ihlr-2017	320	7	services	service	NOUN
ihlr-2017	320	8	based	base	VERB
ihlr-2017	320	9	on	on	ADP
ihlr-2017	320	10	their	their	PRON
ihlr-2017	320	11	overall	overall	ADJ
ihlr-2017	320	12	goals	goal	NOUN
ihlr-2017	320	13	and	and	CCONJ
ihlr-2017	320	14	objectives	objective	NOUN
ihlr-2017	320	15	.	.	PUNCT
ihlr-2017	321	1	with	with	ADP
ihlr-2017	321	2	respect	respect	NOUN
ihlr-2017	321	3	to	to	ADP
ihlr-2017	321	4	consistently	consistently	ADV
ihlr-2017	321	5	profitable	profitable	ADJ
ihlr-2017	321	6	services	service	NOUN
ihlr-2017	321	7	such	such	ADJ
ihlr-2017	321	8	as	as	ADP
ihlr-2017	321	9	open	open	ADJ
ihlr-2017	321	10	-	-	PUNCT
ihlr-2017	321	11	heart	heart	NOUN
ihlr-2017	321	12	surgery	surgery	NOUN
ihlr-2017	321	13	,	,	PUNCT
ihlr-2017	321	14	for	for	ADP
ihlr-2017	321	15	-	-	PUNCT
ihlr-2017	321	16	profits	profit	NOUN
ihlr-2017	321	17	are	be	AUX
ihlr-2017	321	18	more	more	ADV
ihlr-2017	321	19	likely	likely	ADJ
ihlr-2017	321	20	than	than	ADP
ihlr-2017	321	21	nonprofits	nonprofit	NOUN
ihlr-2017	321	22	to	to	PART
ihlr-2017	321	23	offer	offer	VERB
ihlr-2017	321	24	such	such	ADJ
ihlr-2017	321	25	services.99	services.99	NOUN
ihlr-2017	321	26	for	for	ADP
ihlr-2017	321	27	consistently	consistently	ADV
ihlr-2017	321	28	unprofitable	unprofitable	ADJ
ihlr-2017	321	29	services	service	NOUN
ihlr-2017	321	30	,	,	PUNCT
ihlr-2017	321	31	such	such	ADJ
ihlr-2017	321	32	as	as	ADP
ihlr-2017	321	33	psychiatric	psychiatric	ADJ
ihlr-2017	321	34	emergency	emergency	NOUN
ihlr-2017	321	35	care	care	NOUN
ihlr-2017	321	36	,	,	PUNCT
ihlr-2017	321	37	data	datum	NOUN
ihlr-2017	321	38	illustrate	illustrate	VERB
ihlr-2017	321	39	the	the	DET
ihlr-2017	321	40	exact	exact	ADJ
ihlr-2017	321	41	opposite	opposite	NOUN
ihlr-2017	321	42	,	,	PUNCT
ihlr-2017	321	43	in	in	ADP
ihlr-2017	321	44	that	that	DET
ihlr-2017	321	45	forprofits	forprofit	NOUN
ihlr-2017	321	46	are	be	AUX
ihlr-2017	321	47	less	less	ADV
ihlr-2017	321	48	likely	likely	ADJ
ihlr-2017	321	49	than	than	ADP
ihlr-2017	321	50	nonprofits	nonprofit	NOUN
ihlr-2017	321	51	to	to	PART
ihlr-2017	321	52	provide	provide	VERB
ihlr-2017	321	53	such	such	ADJ
ihlr-2017	321	54	services.100	services.100	NOUN
ihlr-2017	321	55	finally	finally	ADV
ihlr-2017	321	56	,	,	PUNCT
ihlr-2017	321	57	concerning	concern	VERB
ihlr-2017	321	58	services	service	NOUN
ihlr-2017	321	59	with	with	ADP
ihlr-2017	321	60	variable	variable	ADJ
ihlr-2017	321	61	profitability	profitability	NOUN
ihlr-2017	321	62	such	such	ADJ
ihlr-2017	321	63	as	as	ADP
ihlr-2017	321	64	home	home	NOUN
ihlr-2017	321	65	health	health	NOUN
ihlr-2017	321	66	care	care	NOUN
ihlr-2017	321	67	,	,	PUNCT
ihlr-2017	321	68	“	"	PUNCT
ihlr-2017	321	69	for	for	ADP
ihlr-2017	321	70	-	-	PUNCT
ihlr-2017	321	71	profit	profit	NOUN
ihlr-2017	321	72	responsiveness	responsiveness	NOUN
ihlr-2017	321	73	to	to	ADP
ihlr-2017	321	74	financial	financial	ADJ
ihlr-2017	321	75	incentives	incentive	NOUN
ihlr-2017	321	76	is	be	AUX
ihlr-2017	321	77	strong	strong	ADJ
ihlr-2017	321	78	and	and	CCONJ
ihlr-2017	321	79	quick	quick	ADJ
ihlr-2017	321	80	–	–	PUNCT
ihlr-2017	321	81	likely	likely	ADJ
ihlr-2017	321	82	because	because	SCONJ
ihlr-2017	321	83	for	for	ADP
ihlr-2017	321	84	-	-	PUNCT
ihlr-2017	321	85	profits	profit	NOUN
ihlr-2017	321	86	are	be	AUX
ihlr-2017	321	87	relatively	relatively	ADV
ihlr-2017	321	88	more	more	ADJ
ihlr-2017	321	89	profit	profit	NOUN
ihlr-2017	321	90	-	-	PUNCT
ihlr-2017	321	91	seeking	seeking	NOUN
ihlr-2017	321	92	.	.	PUNCT
ihlr-2017	321	93	.	.	PUNCT
ihlr-2017	321	94	.	.	PUNCT
ihlr-2017	322	1	.”101	.”101	PRON
ihlr-2017	323	1	criticism	criticism	NOUN
ihlr-2017	323	2	is	be	AUX
ihlr-2017	323	3	often	often	ADV
ihlr-2017	323	4	leveled	level	VERB
ihlr-2017	323	5	at	at	ADP
ihlr-2017	323	6	nonprofit	nonprofit	ADJ
ihlr-2017	323	7	hospitals	hospital	NOUN
ihlr-2017	323	8	for	for	ADP
ihlr-2017	323	9	this	this	DET
ihlr-2017	323	10	type	type	NOUN
ihlr-2017	323	11	of	of	ADP
ihlr-2017	323	12	market	market	NOUN
ihlr-2017	323	13	behavior	behavior	NOUN
ihlr-2017	323	14	,	,	PUNCT
ihlr-2017	323	15	as	as	SCONJ
ihlr-2017	323	16	if	if	SCONJ
ihlr-2017	323	17	they	they	PRON
ihlr-2017	323	18	are	be	AUX
ihlr-2017	323	19	undeserving	undeserve	VERB
ihlr-2017	323	20	of	of	ADP
ihlr-2017	323	21	their	their	PRON
ihlr-2017	323	22	tax	tax	NOUN
ihlr-2017	323	23	-	-	PUNCT
ihlr-2017	323	24	exempt	exempt	ADJ
ihlr-2017	323	25	status	status	NOUN
ihlr-2017	323	26	“	"	PUNCT
ihlr-2017	323	27	merely	merely	ADV
ihlr-2017	323	28	because	because	SCONJ
ihlr-2017	323	29	the	the	DET
ihlr-2017	323	30	market	market	NOUN
ihlr-2017	323	31	requires	require	VERB
ihlr-2017	323	32	that	that	SCONJ
ihlr-2017	323	33	sound	sound	NOUN
ihlr-2017	323	34	business	business	NOUN
ihlr-2017	323	35	strategies	strategy	NOUN
ihlr-2017	323	36	be	be	AUX
ihlr-2017	323	37	employed	employ	VERB
ihlr-2017	323	38	by	by	ADP
ihlr-2017	323	39	all	all	DET
ihlr-2017	323	40	entities	entity	NOUN
ihlr-2017	323	41	seeking	seek	VERB
ihlr-2017	323	42	to	to	PART
ihlr-2017	323	43	survive	survive	VERB
ihlr-2017	323	44	,	,	PUNCT
ihlr-2017	323	45	if	if	SCONJ
ihlr-2017	323	46	not	not	PART
ihlr-2017	323	47	thrive	thrive	VERB
ihlr-2017	323	48	.	.	PUNCT
ihlr-2017	323	49	”102	”102	PROPN
ihlr-2017	324	1	94	94	NUM
ihlr-2017	324	2	.	.	PUNCT
ihlr-2017	325	1	karen	karen	PROPN
ihlr-2017	325	2	eggleston	eggleston	PROPN
ihlr-2017	325	3	et	et	PROPN
ihlr-2017	325	4	al	al	PROPN
ihlr-2017	325	5	.	.	PROPN
ihlr-2017	325	6	,	,	PUNCT
ihlr-2017	325	7	hospital	hospital	NOUN
ihlr-2017	325	8	ownership	ownership	NOUN
ihlr-2017	325	9	and	and	CCONJ
ihlr-2017	325	10	quality	quality	NOUN
ihlr-2017	325	11	of	of	ADP
ihlr-2017	325	12	care	care	NOUN
ihlr-2017	325	13	:	:	PUNCT
ihlr-2017	325	14	what	what	PRON
ihlr-2017	325	15	explains	explain	VERB
ihlr-2017	325	16	the	the	DET
ihlr-2017	325	17	different	different	ADJ
ihlr-2017	325	18	results	result	NOUN
ihlr-2017	325	19	2	2	NUM
ihlr-2017	325	20	(	(	PUNCT
ihlr-2017	325	21	nat’l	nat’l	NUM
ihlr-2017	325	22	bureau	bureau	PROPN
ihlr-2017	325	23	of	of	ADP
ihlr-2017	325	24	econ	econ	PROPN
ihlr-2017	325	25	.	.	PUNCT
ihlr-2017	326	1	res	re	NOUN
ihlr-2017	326	2	.	.	PUNCT
ihlr-2017	326	3	working	working	NOUN
ihlr-2017	326	4	paper	paper	PROPN
ihlr-2017	326	5	no	no	INTJ
ihlr-2017	326	6	.	.	PROPN
ihlr-2017	326	7	12241	12241	NUM
ihlr-2017	326	8	,	,	PUNCT
ihlr-2017	326	9	2006	2006	NUM
ihlr-2017	326	10	)	)	PUNCT
ihlr-2017	326	11	,	,	PUNCT
ihlr-2017	326	12	available	available	ADJ
ihlr-2017	326	13	at	at	ADP
ihlr-2017	326	14	http://www.nber.org/papers/w12241	http://www.nber.org/papers/w12241	PROPN
ihlr-2017	326	15	.	.	PUNCT
ihlr-2017	327	1	95	95	NUM
ihlr-2017	327	2	.	.	PUNCT
ihlr-2017	328	1	i	i	PRON
ihlr-2017	328	2	d.	d.	PROPN
ihlr-2017	328	3	at	at	ADP
ihlr-2017	328	4	16	16	NUM
ihlr-2017	328	5	.	.	PUNCT
ihlr-2017	329	1	96	96	NUM
ihlr-2017	329	2	.	.	PUNCT
ihlr-2017	330	1	i	i	PRON
ihlr-2017	330	2	d.	d.	PROPN
ihlr-2017	330	3	97	97	NUM
ihlr-2017	330	4	.	.	PUNCT
ihlr-2017	331	1	i	i	PRON
ihlr-2017	331	2	d.	d.	PROPN
ihlr-2017	331	3	at	at	ADP
ihlr-2017	331	4	17	17	NUM
ihlr-2017	331	5	.	.	PUNCT
ihlr-2017	331	6	98	98	NUM
ihlr-2017	331	7	.	.	PUNCT
ihlr-2017	332	1	horwitz	horwitz	PROPN
ihlr-2017	332	2	,	,	PUNCT
ihlr-2017	332	3	supra	supra	PROPN
ihlr-2017	332	4	note	note	PROPN
ihlr-2017	332	5	10	10	NUM
ihlr-2017	332	6	,	,	PUNCT
ihlr-2017	332	7	at	at	ADP
ihlr-2017	332	8	171	171	NUM
ihlr-2017	332	9	.	.	PUNCT
ihlr-2017	332	10	99	99	NUM
ihlr-2017	332	11	.	.	PUNCT
ihlr-2017	333	1	i	i	PRON
ihlr-2017	333	2	d.	d.	PROPN
ihlr-2017	333	3	at	at	ADP
ihlr-2017	333	4	171	171	NUM
ihlr-2017	333	5	-	-	SYM
ihlr-2017	333	6	72	72	NUM
ihlr-2017	333	7	.	.	NOUN
ihlr-2017	333	8	100	100	NUM
ihlr-2017	333	9	.	.	PUNCT
ihlr-2017	334	1	i	i	PRON
ihlr-2017	334	2	d.	d.	PROPN
ihlr-2017	334	3	at	at	ADP
ihlr-2017	334	4	173	173	NUM
ihlr-2017	334	5	-	-	SYM
ihlr-2017	334	6	74	74	NUM
ihlr-2017	334	7	.	.	PUNCT
ihlr-2017	335	1	101	101	NUM
ihlr-2017	335	2	.	.	PUNCT
ihlr-2017	336	1	i	i	PRON
ihlr-2017	336	2	d.	d.	PROPN
ihlr-2017	336	3	at	at	ADP
ihlr-2017	336	4	174	174	NUM
ihlr-2017	336	5	.	.	PUNCT
ihlr-2017	337	1	102	102	NUM
ihlr-2017	337	2	.	.	PUNCT
ihlr-2017	338	1	karns	karn	NOUN
ihlr-2017	338	2	,	,	PUNCT
ihlr-2017	338	3	supra	supra	PROPN
ihlr-2017	338	4	note	note	PROPN
ihlr-2017	338	5	10	10	NUM
ihlr-2017	338	6	,	,	PUNCT
ihlr-2017	338	7	at	at	ADP
ihlr-2017	338	8	494	494	NUM
ihlr-2017	338	9	.	.	NOUN
ihlr-2017	338	10	2011	2011	NUM
ihlr-2017	338	11	]	]	PUNCT
ihlr-2017	338	12	hospital	hospital	NOUN
ihlr-2017	338	13	tax	tax	NOUN
ihlr-2017	338	14	-	-	PUNCT
ihlr-2017	338	15	exemption	exemption	NOUN
ihlr-2017	338	16	and	and	CCONJ
ihlr-2017	338	17	the	the	DET
ihlr-2017	338	18	community	community	NOUN
ihlr-2017	338	19	benefit	benefit	NOUN
ihlr-2017	338	20	standard	standard	NOUN
ihlr-2017	338	21	379	379	NUM
ihlr-2017	338	22	4	4	NUM
ihlr-2017	338	23	.	.	PUNCT
ihlr-2017	338	24	implications	implication	NOUN
ihlr-2017	338	25	the	the	DET
ihlr-2017	338	26	above	above	ADJ
ihlr-2017	338	27	assessment	assessment	NOUN
ihlr-2017	338	28	demonstrates	demonstrate	VERB
ihlr-2017	338	29	that	that	SCONJ
ihlr-2017	338	30	traditional	traditional	ADJ
ihlr-2017	338	31	measures	measure	NOUN
ihlr-2017	338	32	of	of	ADP
ihlr-2017	338	33	comparison	comparison	NOUN
ihlr-2017	338	34	show	show	VERB
ihlr-2017	338	35	little	little	ADJ
ihlr-2017	338	36	difference	difference	NOUN
ihlr-2017	338	37	between	between	ADP
ihlr-2017	338	38	for	for	ADP
ihlr-2017	338	39	-	-	PUNCT
ihlr-2017	338	40	profit	profit	NOUN
ihlr-2017	338	41	and	and	CCONJ
ihlr-2017	338	42	nonprofit	nonprofit	ADJ
ihlr-2017	338	43	hospitals	hospital	NOUN
ihlr-2017	338	44	.	.	PUNCT
ihlr-2017	339	1	however	however	ADV
ihlr-2017	339	2	,	,	PUNCT
ihlr-2017	339	3	managerial	managerial	ADJ
ihlr-2017	339	4	behaviors	behavior	NOUN
ihlr-2017	339	5	have	have	AUX
ihlr-2017	339	6	been	be	AUX
ihlr-2017	339	7	shown	show	VERB
ihlr-2017	339	8	to	to	ADP
ihlr-2017	339	9	differ.103	differ.103	NOUN
ihlr-2017	339	10	for	for	ADP
ihlr-2017	339	11	example	example	NOUN
ihlr-2017	339	12	,	,	PUNCT
ihlr-2017	339	13	nonprofit	nonprofit	ADJ
ihlr-2017	339	14	hospitals	hospital	NOUN
ihlr-2017	339	15	may	may	AUX
ihlr-2017	339	16	be	be	AUX
ihlr-2017	339	17	more	more	ADV
ihlr-2017	339	18	likely	likely	ADJ
ihlr-2017	339	19	to	to	PART
ihlr-2017	339	20	cross	cross	VERB
ihlr-2017	339	21	-	-	ADJ
ihlr-2017	339	22	subsidize	subsidize	ADJ
ihlr-2017	339	23	unprofitable	unprofitable	ADJ
ihlr-2017	339	24	services	service	NOUN
ihlr-2017	339	25	,	,	PUNCT
ihlr-2017	339	26	thereby	thereby	ADV
ihlr-2017	339	27	improving	improve	VERB
ihlr-2017	339	28	access	access	NOUN
ihlr-2017	339	29	in	in	ADP
ihlr-2017	339	30	their	their	PRON
ihlr-2017	339	31	communities	community	NOUN
ihlr-2017	339	32	.	.	PUNCT
ihlr-2017	340	1	these	these	DET
ihlr-2017	340	2	behavioral	behavioral	ADJ
ihlr-2017	340	3	indicators	indicator	NOUN
ihlr-2017	340	4	not	not	PART
ihlr-2017	340	5	only	only	ADV
ihlr-2017	340	6	demonstrate	demonstrate	VERB
ihlr-2017	340	7	commitment	commitment	NOUN
ihlr-2017	340	8	to	to	ADP
ihlr-2017	340	9	a	a	DET
ihlr-2017	340	10	purpose	purpose	NOUN
ihlr-2017	340	11	far	far	ADV
ihlr-2017	340	12	more	more	ADV
ihlr-2017	340	13	beneficent	beneficent	ADJ
ihlr-2017	340	14	than	than	ADP
ihlr-2017	340	15	simply	simply	ADV
ihlr-2017	340	16	the	the	DET
ihlr-2017	340	17	“	"	PUNCT
ihlr-2017	340	18	promotion	promotion	NOUN
ihlr-2017	340	19	of	of	ADP
ihlr-2017	340	20	health	health	NOUN
ihlr-2017	340	21	”	"	PUNCT
ihlr-2017	340	22	as	as	SCONJ
ihlr-2017	340	23	proscribed	proscribe	VERB
ihlr-2017	340	24	in	in	ADP
ihlr-2017	340	25	revenue	revenue	NOUN
ihlr-2017	340	26	ruling	rule	VERB
ihlr-2017	340	27	69	69	NUM
ihlr-2017	340	28	-	-	SYM
ihlr-2017	340	29	545,104	545,104	NUM
ihlr-2017	340	30	they	they	PRON
ihlr-2017	340	31	also	also	ADV
ihlr-2017	340	32	provide	provide	VERB
ihlr-2017	340	33	substantial	substantial	ADJ
ihlr-2017	340	34	support	support	NOUN
ihlr-2017	340	35	to	to	PART
ihlr-2017	340	36	justify	justify	VERB
ihlr-2017	340	37	nonprofit	nonprofit	ADJ
ihlr-2017	340	38	hospitals	hospital	NOUN
ihlr-2017	340	39	’	'	PUNCT
ihlr-2017	340	40	“	"	PUNCT
ihlr-2017	340	41	deservedness	deservedness	NOUN
ihlr-2017	340	42	”	"	PUNCT
ihlr-2017	340	43	of	of	ADP
ihlr-2017	340	44	tax	tax	NOUN
ihlr-2017	340	45	-	-	PUNCT
ihlr-2017	340	46	exempt	exempt	ADJ
ihlr-2017	340	47	status	status	NOUN
ihlr-2017	340	48	.	.	PUNCT
ihlr-2017	341	1	c.	c.	PROPN
ihlr-2017	341	2	mandatory	mandatory	ADJ
ihlr-2017	341	3	charity	charity	NOUN
ihlr-2017	341	4	care	care	NOUN
ihlr-2017	341	5	percentages	percentage	NOUN
ihlr-2017	341	6	as	as	SCONJ
ihlr-2017	341	7	discussed	discuss	VERB
ihlr-2017	341	8	in	in	ADP
ihlr-2017	341	9	part	part	PROPN
ihlr-2017	341	10	ii	ii	PROPN
ihlr-2017	341	11	,	,	PUNCT
ihlr-2017	341	12	the	the	DET
ihlr-2017	341	13	irs	irs	PROPN
ihlr-2017	341	14	and	and	CCONJ
ihlr-2017	341	15	the	the	DET
ihlr-2017	341	16	tax	tax	NOUN
ihlr-2017	341	17	court	court	NOUN
ihlr-2017	341	18	have	have	AUX
ihlr-2017	341	19	implicitly	implicitly	ADV
ihlr-2017	341	20	required	require	VERB
ihlr-2017	341	21	something	something	PRON
ihlr-2017	341	22	more	more	ADJ
ihlr-2017	341	23	than	than	ADP
ihlr-2017	341	24	the	the	DET
ihlr-2017	341	25	broad	broad	ADJ
ihlr-2017	341	26	dictates	dictate	NOUN
ihlr-2017	341	27	of	of	ADP
ihlr-2017	341	28	revenue	revenue	NOUN
ihlr-2017	341	29	ruling	rule	VERB
ihlr-2017	341	30	69	69	NUM
ihlr-2017	341	31	-	-	SYM
ihlr-2017	341	32	545	545	NUM
ihlr-2017	341	33	,	,	PUNCT
ihlr-2017	341	34	something	something	PRON
ihlr-2017	341	35	akin	akin	ADJ
ihlr-2017	341	36	to	to	ADP
ihlr-2017	341	37	“	"	PUNCT
ihlr-2017	341	38	health	health	NOUN
ihlr-2017	341	39	care	care	NOUN
ihlr-2017	341	40	plus	plus	CCONJ
ihlr-2017	341	41	”	"	PUNCT
ihlr-2017	341	42	as	as	SCONJ
ihlr-2017	341	43	described	describe	VERB
ihlr-2017	341	44	by	by	ADP
ihlr-2017	341	45	professor	professor	NOUN
ihlr-2017	341	46	colombo.105	colombo.105	NOUN
ihlr-2017	341	47	moreover	moreover	ADV
ihlr-2017	341	48	,	,	PUNCT
ihlr-2017	341	49	several	several	ADJ
ihlr-2017	341	50	states	state	NOUN
ihlr-2017	341	51	have	have	AUX
ihlr-2017	341	52	enacted	enact	VERB
ihlr-2017	341	53	legislation	legislation	NOUN
ihlr-2017	341	54	requiring	require	VERB
ihlr-2017	341	55	hospitals	hospital	NOUN
ihlr-2017	341	56	to	to	PART
ihlr-2017	341	57	provide	provide	VERB
ihlr-2017	341	58	fixed	fix	VERB
ihlr-2017	341	59	percentages	percentage	NOUN
ihlr-2017	341	60	of	of	ADP
ihlr-2017	341	61	charity	charity	NOUN
ihlr-2017	341	62	care.106	care.106	NOUN
ihlr-2017	341	63	while	while	SCONJ
ihlr-2017	341	64	credible	credible	ADJ
ihlr-2017	341	65	arguments	argument	NOUN
ihlr-2017	341	66	exist	exist	VERB
ihlr-2017	341	67	to	to	PART
ihlr-2017	341	68	support	support	VERB
ihlr-2017	341	69	such	such	DET
ihlr-2017	341	70	a	a	DET
ihlr-2017	341	71	requirement,107	requirement,107	NOUN
ihlr-2017	341	72	this	this	DET
ihlr-2017	341	73	theory	theory	NOUN
ihlr-2017	341	74	of	of	ADP
ihlr-2017	341	75	tax	tax	NOUN
ihlr-2017	341	76	-	-	PUNCT
ihlr-2017	341	77	exemption	exemption	NOUN
ihlr-2017	341	78	is	be	AUX
ihlr-2017	341	79	wrong	wrong	ADJ
ihlr-2017	341	80	for	for	ADP
ihlr-2017	341	81	a	a	DET
ihlr-2017	341	82	number	number	NOUN
ihlr-2017	341	83	of	of	ADP
ihlr-2017	341	84	reasons	reason	NOUN
ihlr-2017	341	85	.	.	PUNCT
ihlr-2017	342	1	first	first	ADV
ihlr-2017	342	2	,	,	PUNCT
ihlr-2017	342	3	an	an	DET
ihlr-2017	342	4	underlying	underlying	ADJ
ihlr-2017	342	5	rationale	rationale	NOUN
ihlr-2017	342	6	for	for	ADP
ihlr-2017	342	7	awarding	award	VERB
ihlr-2017	342	8	a	a	DET
ihlr-2017	342	9	hospital	hospital	NOUN
ihlr-2017	342	10	tax	tax	NOUN
ihlr-2017	342	11	-	-	PUNCT
ihlr-2017	342	12	exempt	exempt	ADJ
ihlr-2017	342	13	status	status	NOUN
ihlr-2017	342	14	is	be	AUX
ihlr-2017	342	15	to	to	PART
ihlr-2017	342	16	relieve	relieve	VERB
ihlr-2017	342	17	the	the	DET
ihlr-2017	342	18	government	government	NOUN
ihlr-2017	342	19	of	of	ADP
ihlr-2017	342	20	a	a	DET
ihlr-2017	342	21	financial	financial	ADJ
ihlr-2017	342	22	burden	burden	NOUN
ihlr-2017	342	23	that	that	PRON
ihlr-2017	342	24	would	would	AUX
ihlr-2017	342	25	otherwise	otherwise	ADV
ihlr-2017	342	26	require	require	VERB
ihlr-2017	342	27	the	the	DET
ihlr-2017	342	28	appropriation	appropriation	NOUN
ihlr-2017	342	29	of	of	ADP
ihlr-2017	342	30	public	public	ADJ
ihlr-2017	342	31	funds.108	funds.108	NOUN
ihlr-2017	342	32	this	this	DET
ihlr-2017	342	33	purpose	purpose	NOUN
ihlr-2017	342	34	should	should	AUX
ihlr-2017	342	35	not	not	PART
ihlr-2017	342	36	presume	presume	VERB
ihlr-2017	342	37	that	that	SCONJ
ihlr-2017	342	38	free	free	ADJ
ihlr-2017	342	39	care	care	NOUN
ihlr-2017	342	40	be	be	AUX
ihlr-2017	342	41	the	the	DET
ihlr-2017	342	42	basis	basis	NOUN
ihlr-2017	342	43	of	of	ADP
ihlr-2017	342	44	exemption	exemption	NOUN
ihlr-2017	342	45	,	,	PUNCT
ihlr-2017	342	46	as	as	SCONJ
ihlr-2017	342	47	community	community	NOUN
ihlr-2017	342	48	health	health	NOUN
ihlr-2017	342	49	can	can	AUX
ihlr-2017	342	50	be	be	AUX
ihlr-2017	342	51	promoted	promote	VERB
ihlr-2017	342	52	through	through	ADP
ihlr-2017	342	53	any	any	DET
ihlr-2017	342	54	number	number	NOUN
ihlr-2017	342	55	of	of	ADP
ihlr-2017	342	56	activities	activity	NOUN
ihlr-2017	342	57	.	.	PUNCT
ihlr-2017	343	1	expressed	express	VERB
ihlr-2017	343	2	another	another	DET
ihlr-2017	343	3	way	way	NOUN
ihlr-2017	343	4	,	,	PUNCT
ihlr-2017	343	5	solely	solely	ADV
ihlr-2017	343	6	focusing	focus	VERB
ihlr-2017	343	7	on	on	ADP
ihlr-2017	343	8	the	the	DET
ihlr-2017	343	9	amount	amount	NOUN
ihlr-2017	343	10	of	of	ADP
ihlr-2017	343	11	charity	charity	NOUN
ihlr-2017	343	12	care	care	NOUN
ihlr-2017	343	13	provided	provide	VERB
ihlr-2017	343	14	by	by	ADP
ihlr-2017	343	15	a	a	DET
ihlr-2017	343	16	hospital	hospital	NOUN
ihlr-2017	343	17	“	"	PUNCT
ihlr-2017	343	18	bears	bear	VERB
ihlr-2017	343	19	no	no	DET
ihlr-2017	343	20	logical	logical	ADJ
ihlr-2017	343	21	relationship	relationship	NOUN
ihlr-2017	343	22	to	to	ADP
ihlr-2017	343	23	the	the	DET
ihlr-2017	343	24	needs	need	NOUN
ihlr-2017	343	25	of	of	ADP
ihlr-2017	343	26	a	a	DET
ihlr-2017	343	27	particular	particular	ADJ
ihlr-2017	343	28	community	community	NOUN
ihlr-2017	343	29	.	.	PUNCT
ihlr-2017	344	1	”109	”109	VERB
ihlr-2017	344	2	for	for	ADP
ihlr-2017	344	3	example	example	NOUN
ihlr-2017	344	4	,	,	PUNCT
ihlr-2017	344	5	103	103	NUM
ihlr-2017	344	6	.	.	PUNCT
ihlr-2017	345	1	horwitz	horwitz	PROPN
ihlr-2017	345	2	,	,	PUNCT
ihlr-2017	345	3	supra	supra	PROPN
ihlr-2017	345	4	note	note	PROPN
ihlr-2017	345	5	10	10	NUM
ihlr-2017	345	6	,	,	PUNCT
ihlr-2017	345	7	at	at	ADP
ihlr-2017	345	8	159	159	NUM
ihlr-2017	345	9	.	.	PUNCT
ihlr-2017	345	10	104	104	NUM
ihlr-2017	345	11	.	.	PUNCT
ihlr-2017	346	1	see	see	AUX
ihlr-2017	346	2	rev	rev	PROPN
ihlr-2017	346	3	.	.	PROPN
ihlr-2017	346	4	rul	rul	PROPN
ihlr-2017	346	5	.	.	PUNCT
ihlr-2017	347	1	69	69	NUM
ihlr-2017	347	2	-	-	SYM
ihlr-2017	347	3	545	545	NUM
ihlr-2017	347	4	,	,	PUNCT
ihlr-2017	347	5	1969	1969	NUM
ihlr-2017	347	6	-	-	SYM
ihlr-2017	347	7	2	2	NUM
ihlr-2017	347	8	c.b	c.b	PROPN
ihlr-2017	347	9	.	.	PROPN
ihlr-2017	347	10	117	117	NUM
ihlr-2017	347	11	,	,	PUNCT
ihlr-2017	347	12	available	available	ADJ
ihlr-2017	347	13	at	at	ADP
ihlr-2017	347	14	http://www.irs.gov/pub/irstege/rr69-545.pdf	http://www.irs.gov/pub/irstege/rr69-545.pdf	X
ihlr-2017	347	15	.	.	PROPN
ihlr-2017	348	1	105	105	NUM
ihlr-2017	348	2	.	.	PUNCT
ihlr-2017	348	3	colombo	colombo	NOUN
ihlr-2017	348	4	,	,	PUNCT
ihlr-2017	348	5	supra	supra	PROPN
ihlr-2017	348	6	note	note	PROPN
ihlr-2017	348	7	18	18	NUM
ihlr-2017	348	8	,	,	PUNCT
ihlr-2017	348	9	at	at	ADP
ihlr-2017	348	10	36	36	NUM
ihlr-2017	348	11	-	-	SYM
ihlr-2017	348	12	37	37	NUM
ihlr-2017	348	13	,	,	PUNCT
ihlr-2017	348	14	40	40	NUM
ihlr-2017	348	15	.	.	NOUN
ihlr-2017	348	16	106	106	NUM
ihlr-2017	348	17	.	.	PUNCT
ihlr-2017	349	1	see	see	VERB
ihlr-2017	349	2	generally	generally	ADV
ihlr-2017	349	3	ala	ala	PROPN
ihlr-2017	349	4	.	.	PUNCT
ihlr-2017	350	1	code	code	PROPN
ihlr-2017	350	2	§	§	PROPN
ihlr-2017	350	3	40	40	NUM
ihlr-2017	350	4	-	-	SYM
ihlr-2017	350	5	9	9	NUM
ihlr-2017	350	6	-	-	SYM
ihlr-2017	350	7	1(2	1(2	NUM
ihlr-2017	350	8	)	)	PUNCT
ihlr-2017	350	9	(	(	PUNCT
ihlr-2017	350	10	lexisnexis	lexisnexis	NOUN
ihlr-2017	350	11	2010	2010	NUM
ihlr-2017	350	12	)	)	PUNCT
ihlr-2017	350	13	(	(	PUNCT
ihlr-2017	350	14	treatment	treatment	NOUN
ihlr-2017	350	15	of	of	ADP
ihlr-2017	350	16	charity	charity	NOUN
ihlr-2017	350	17	patients	patient	NOUN
ihlr-2017	350	18	must	must	AUX
ihlr-2017	350	19	constitute	constitute	VERB
ihlr-2017	350	20	at	at	ADV
ihlr-2017	350	21	least	least	ADV
ihlr-2017	350	22	15	15	NUM
ihlr-2017	350	23	%	%	NOUN
ihlr-2017	350	24	of	of	ADP
ihlr-2017	350	25	the	the	DET
ihlr-2017	350	26	hospital	hospital	NOUN
ihlr-2017	350	27	’s	’s	PART
ihlr-2017	350	28	business	business	NOUN
ihlr-2017	350	29	)	)	PUNCT
ihlr-2017	350	30	;	;	PUNCT
ihlr-2017	350	31	tex	tex	PROPN
ihlr-2017	350	32	.	.	PROPN
ihlr-2017	350	33	health	health	PROPN
ihlr-2017	350	34	&	&	CCONJ
ihlr-2017	350	35	safety	safety	PROPN
ihlr-2017	350	36	code	code	PROPN
ihlr-2017	350	37	ann	ann	PROPN
ihlr-2017	350	38	.	.	PUNCT
ihlr-2017	351	1	§	§	PROPN
ihlr-2017	351	2	311.045(b)(1	311.045(b)(1	NUM
ihlr-2017	351	3	)	)	PUNCT
ihlr-2017	351	4	(	(	PUNCT
ihlr-2017	351	5	west	west	NOUN
ihlr-2017	351	6	2010	2010	NUM
ihlr-2017	351	7	)	)	PUNCT
ihlr-2017	351	8	(	(	PUNCT
ihlr-2017	351	9	a	a	DET
ihlr-2017	351	10	level	level	NOUN
ihlr-2017	351	11	reasonably	reasonably	ADV
ihlr-2017	351	12	related	relate	VERB
ihlr-2017	351	13	to	to	ADP
ihlr-2017	351	14	community	community	NOUN
ihlr-2017	351	15	needs	need	NOUN
ihlr-2017	351	16	,	,	PUNCT
ihlr-2017	351	17	an	an	DET
ihlr-2017	351	18	amount	amount	NOUN
ihlr-2017	351	19	equal	equal	ADJ
ihlr-2017	351	20	to	to	ADP
ihlr-2017	351	21	one	one	NUM
ihlr-2017	351	22	hundred	hundred	NUM
ihlr-2017	351	23	percent	percent	NOUN
ihlr-2017	351	24	(	(	PUNCT
ihlr-2017	351	25	minimum	minimum	NOUN
ihlr-2017	351	26	)	)	PUNCT
ihlr-2017	351	27	of	of	ADP
ihlr-2017	351	28	the	the	DET
ihlr-2017	351	29	hospital	hospital	NOUN
ihlr-2017	351	30	’s	’s	PART
ihlr-2017	351	31	tax	tax	NOUN
ihlr-2017	351	32	-	-	PUNCT
ihlr-2017	351	33	exempt	exempt	ADJ
ihlr-2017	351	34	benefits	benefit	NOUN
ihlr-2017	351	35	,	,	PUNCT
ihlr-2017	351	36	excluding	exclude	VERB
ihlr-2017	351	37	federal	federal	ADJ
ihlr-2017	351	38	income	income	NOUN
ihlr-2017	351	39	tax	tax	NOUN
ihlr-2017	351	40	,	,	PUNCT
ihlr-2017	351	41	or	or	CCONJ
ihlr-2017	351	42	a	a	DET
ihlr-2017	351	43	combined	combine	VERB
ihlr-2017	351	44	amount	amount	NOUN
ihlr-2017	351	45	equal	equal	ADJ
ihlr-2017	351	46	to	to	ADP
ihlr-2017	351	47	five	five	NUM
ihlr-2017	351	48	percent	percent	NOUN
ihlr-2017	351	49	(	(	PUNCT
ihlr-2017	351	50	minimum	minimum	NOUN
ihlr-2017	351	51	)	)	PUNCT
ihlr-2017	351	52	of	of	ADP
ihlr-2017	351	53	the	the	DET
ihlr-2017	351	54	hospital	hospital	NOUN
ihlr-2017	351	55	’s	’s	PART
ihlr-2017	351	56	net	net	ADJ
ihlr-2017	351	57	patient	patient	NOUN
ihlr-2017	351	58	revenue	revenue	NOUN
ihlr-2017	351	59	)	)	PUNCT
ihlr-2017	351	60	.	.	PUNCT
ihlr-2017	352	1	107	107	NUM
ihlr-2017	352	2	.	.	PUNCT
ihlr-2017	353	1	see	see	VERB
ihlr-2017	353	2	gabriel	gabriel	PROPN
ihlr-2017	353	3	o.	o.	PROPN
ihlr-2017	353	4	aitsebaomo	aitsebaomo	PROPN
ihlr-2017	353	5	,	,	PUNCT
ihlr-2017	353	6	the	the	DET
ihlr-2017	353	7	nonprofit	nonprofit	ADJ
ihlr-2017	353	8	hospital	hospital	NOUN
ihlr-2017	353	9	:	:	PUNCT
ihlr-2017	353	10	a	a	DET
ihlr-2017	353	11	call	call	NOUN
ihlr-2017	353	12	for	for	ADP
ihlr-2017	353	13	new	new	ADJ
ihlr-2017	353	14	national	national	ADJ
ihlr-2017	353	15	guidance	guidance	NOUN
ihlr-2017	353	16	requiring	require	VERB
ihlr-2017	353	17	minimum	minimum	ADJ
ihlr-2017	353	18	annual	annual	ADJ
ihlr-2017	353	19	charity	charity	NOUN
ihlr-2017	353	20	care	care	NOUN
ihlr-2017	353	21	to	to	PART
ihlr-2017	353	22	qualify	qualify	VERB
ihlr-2017	353	23	for	for	ADP
ihlr-2017	353	24	federal	federal	ADJ
ihlr-2017	353	25	tax	tax	NOUN
ihlr-2017	353	26	exemption	exemption	NOUN
ihlr-2017	353	27	,	,	PUNCT
ihlr-2017	353	28	26	26	NUM
ihlr-2017	353	29	campbell	campbell	PROPN
ihlr-2017	353	30	l.	l.	PROPN
ihlr-2017	353	31	rev	rev	PROPN
ihlr-2017	353	32	.	.	PROPN
ihlr-2017	353	33	75	75	NUM
ihlr-2017	353	34	(	(	PUNCT
ihlr-2017	353	35	2004	2004	NUM
ihlr-2017	353	36	)	)	PUNCT
ihlr-2017	353	37	;	;	PUNCT
ihlr-2017	353	38	folkerts	folkert	NOUN
ihlr-2017	353	39	,	,	PUNCT
ihlr-2017	353	40	supra	supra	PROPN
ihlr-2017	353	41	note	note	PROPN
ihlr-2017	353	42	87	87	NUM
ihlr-2017	353	43	;	;	PUNCT
ihlr-2017	353	44	cecilia	cecilia	PROPN
ihlr-2017	353	45	m.	m.	PROPN
ihlr-2017	353	46	jardon	jardon	PROPN
ihlr-2017	353	47	mcgregor	mcgregor	PROPN
ihlr-2017	353	48	,	,	PUNCT
ihlr-2017	353	49	the	the	DET
ihlr-2017	353	50	community	community	NOUN
ihlr-2017	353	51	benefit	benefit	NOUN
ihlr-2017	353	52	standard	standard	NOUN
ihlr-2017	353	53	for	for	ADP
ihlr-2017	353	54	non	non	ADJ
ihlr-2017	353	55	-	-	ADJ
ihlr-2017	353	56	profit	profit	ADJ
ihlr-2017	353	57	hospitals	hospital	NOUN
ihlr-2017	353	58	:	:	PUNCT
ihlr-2017	353	59	which	which	DET
ihlr-2017	353	60	community	community	NOUN
ihlr-2017	353	61	,	,	PUNCT
ihlr-2017	353	62	and	and	CCONJ
ihlr-2017	353	63	for	for	ADP
ihlr-2017	353	64	whose	whose	DET
ihlr-2017	353	65	benefit	benefit	NOUN
ihlr-2017	353	66	,	,	PUNCT
ihlr-2017	353	67	23	23	NUM
ihlr-2017	353	68	j.	j.	PROPN
ihlr-2017	353	69	contemp	contemp	PROPN
ihlr-2017	353	70	.	.	PUNCT
ihlr-2017	354	1	health	health	PROPN
ihlr-2017	354	2	l.	l.	PROPN
ihlr-2017	354	3	&	&	CCONJ
ihlr-2017	354	4	pol’y	pol’y	NOUN
ihlr-2017	354	5	302	302	NUM
ihlr-2017	354	6	(	(	PUNCT
ihlr-2017	354	7	2007	2007	NUM
ihlr-2017	354	8	)	)	PUNCT
ihlr-2017	354	9	.	.	PUNCT
ihlr-2017	355	1	108	108	NUM
ihlr-2017	355	2	.	.	PUNCT
ihlr-2017	355	3	n.	n.	PROPN
ihlr-2017	355	4	keith	keith	PROPN
ihlr-2017	355	5	emge	emge	NOUN
ihlr-2017	355	6	,	,	PUNCT
ihlr-2017	355	7	jr	jr	PROPN
ihlr-2017	355	8	.	.	PROPN
ihlr-2017	355	9	,	,	PUNCT
ihlr-2017	355	10	nonprofit	nonprofit	ADJ
ihlr-2017	355	11	hospitals	hospital	NOUN
ihlr-2017	355	12	and	and	CCONJ
ihlr-2017	355	13	the	the	DET
ihlr-2017	355	14	state	state	NOUN
ihlr-2017	355	15	tax	tax	NOUN
ihlr-2017	355	16	exemption	exemption	NOUN
ihlr-2017	355	17	:	:	PUNCT
ihlr-2017	355	18	an	an	DET
ihlr-2017	355	19	analysis	analysis	NOUN
ihlr-2017	355	20	of	of	ADP
ihlr-2017	355	21	the	the	DET
ihlr-2017	355	22	issues	issue	NOUN
ihlr-2017	355	23	since	since	SCONJ
ihlr-2017	355	24	utah	utah	PROPN
ihlr-2017	355	25	county	county	PROPN
ihlr-2017	355	26	v.	v.	ADP
ihlr-2017	355	27	intermountain	intermountain	PROPN
ihlr-2017	355	28	health	health	PROPN
ihlr-2017	355	29	care	care	PROPN
ihlr-2017	355	30	,	,	PUNCT
ihlr-2017	355	31	inc	inc	PROPN
ihlr-2017	355	32	.	.	PROPN
ihlr-2017	355	33	,	,	PUNCT
ihlr-2017	355	34	9	9	NUM
ihlr-2017	355	35	va	va	NOUN
ihlr-2017	355	36	.	.	PUNCT
ihlr-2017	355	37	tax	tax	PROPN
ihlr-2017	355	38	rev	rev	PROPN
ihlr-2017	355	39	.	.	PROPN
ihlr-2017	355	40	599	599	NUM
ihlr-2017	355	41	,	,	PUNCT
ihlr-2017	355	42	604	604	NUM
ihlr-2017	355	43	(	(	PUNCT
ihlr-2017	355	44	1990	1990	NUM
ihlr-2017	355	45	)	)	PUNCT
ihlr-2017	355	46	.	.	PUNCT
ihlr-2017	356	1	109	109	NUM
ihlr-2017	356	2	.	.	PUNCT
ihlr-2017	356	3	kevin	kevin	PROPN
ihlr-2017	356	4	b.	b.	PROPN
ihlr-2017	356	5	fischer	fischer	PROPN
ihlr-2017	356	6	,	,	PUNCT
ihlr-2017	356	7	tax	tax	NOUN
ihlr-2017	356	8	exemption	exemption	NOUN
ihlr-2017	356	9	and	and	CCONJ
ihlr-2017	356	10	the	the	DET
ihlr-2017	356	11	health	health	NOUN
ihlr-2017	356	12	care	care	NOUN
ihlr-2017	356	13	industry	industry	NOUN
ihlr-2017	356	14	:	:	PUNCT
ihlr-2017	356	15	are	be	AUX
ihlr-2017	356	16	the	the	DET
ihlr-2017	356	17	challeng380	challeng380	PROPN
ihlr-2017	356	18	indiana	indiana	PROPN
ihlr-2017	356	19	health	health	PROPN
ihlr-2017	356	20	law	law	NOUN
ihlr-2017	356	21	review	review	NOUN
ihlr-2017	356	22	[	[	X
ihlr-2017	356	23	vol	vol	NOUN
ihlr-2017	356	24	.	.	PUNCT
ihlr-2017	356	25	8:2	8:2	NUM
ihlr-2017	356	26	suppose	suppose	VERB
ihlr-2017	356	27	hospital	hospital	NOUN
ihlr-2017	356	28	a	a	DET
ihlr-2017	356	29	spends	spend	NOUN
ihlr-2017	356	30	$	$	SYM
ihlr-2017	356	31	20	20	NUM
ihlr-2017	356	32	million	million	NUM
ihlr-2017	356	33	dollars	dollar	NOUN
ihlr-2017	356	34	providing	provide	VERB
ihlr-2017	356	35	free	free	ADJ
ihlr-2017	356	36	care	care	NOUN
ihlr-2017	356	37	to	to	ADP
ihlr-2017	356	38	indigent	indigent	ADJ
ihlr-2017	356	39	patients	patient	NOUN
ihlr-2017	356	40	,	,	PUNCT
ihlr-2017	356	41	and	and	CCONJ
ihlr-2017	356	42	hospital	hospital	NOUN
ihlr-2017	356	43	b	b	PROPN
ihlr-2017	356	44	spends	spend	VERB
ihlr-2017	356	45	$	$	SYM
ihlr-2017	356	46	20	20	NUM
ihlr-2017	356	47	million	million	NUM
ihlr-2017	356	48	dollars	dollar	NOUN
ihlr-2017	356	49	subsidizing	subsidize	VERB
ihlr-2017	356	50	a	a	DET
ihlr-2017	356	51	burn	burn	NOUN
ihlr-2017	356	52	unit	unit	NOUN
ihlr-2017	356	53	and	and	CCONJ
ihlr-2017	356	54	emergency	emergency	NOUN
ihlr-2017	356	55	mental	mental	ADJ
ihlr-2017	356	56	health	health	NOUN
ihlr-2017	356	57	services	service	NOUN
ihlr-2017	356	58	.	.	PUNCT
ihlr-2017	357	1	while	while	SCONJ
ihlr-2017	357	2	the	the	DET
ihlr-2017	357	3	benefit	benefit	NOUN
ihlr-2017	357	4	of	of	ADP
ihlr-2017	357	5	free	free	ADJ
ihlr-2017	357	6	care	care	NOUN
ihlr-2017	357	7	may	may	AUX
ihlr-2017	357	8	be	be	AUX
ihlr-2017	357	9	directly	directly	ADV
ihlr-2017	357	10	observable	observable	ADJ
ihlr-2017	357	11	,	,	PUNCT
ihlr-2017	357	12	assessing	assess	VERB
ihlr-2017	357	13	the	the	DET
ihlr-2017	357	14	absolute	absolute	ADJ
ihlr-2017	357	15	value	value	NOUN
ihlr-2017	357	16	of	of	ADP
ihlr-2017	357	17	cross	cross	ADJ
ihlr-2017	357	18	-	-	ADJ
ihlr-2017	357	19	subsidized	subsidized	ADJ
ihlr-2017	357	20	service	service	NOUN
ihlr-2017	357	21	can	can	AUX
ihlr-2017	357	22	not	not	PART
ihlr-2017	357	23	easily	easily	ADV
ihlr-2017	357	24	be	be	AUX
ihlr-2017	357	25	determined	determine	VERB
ihlr-2017	357	26	(	(	PUNCT
ihlr-2017	357	27	e.g.	e.g.	ADV
ihlr-2017	357	28	,	,	PUNCT
ihlr-2017	357	29	hospital	hospital	NOUN
ihlr-2017	357	30	b	b	NOUN
ihlr-2017	357	31	may	may	AUX
ihlr-2017	357	32	be	be	AUX
ihlr-2017	357	33	located	locate	VERB
ihlr-2017	357	34	in	in	ADP
ihlr-2017	357	35	a	a	DET
ihlr-2017	357	36	community	community	NOUN
ihlr-2017	357	37	where	where	SCONJ
ihlr-2017	357	38	access	access	NOUN
ihlr-2017	357	39	to	to	ADP
ihlr-2017	357	40	a	a	DET
ihlr-2017	357	41	burn	burn	NOUN
ihlr-2017	357	42	unit	unit	NOUN
ihlr-2017	357	43	or	or	CCONJ
ihlr-2017	357	44	emergency	emergency	NOUN
ihlr-2017	357	45	mental	mental	ADJ
ihlr-2017	357	46	health	health	NOUN
ihlr-2017	357	47	services	service	NOUN
ihlr-2017	357	48	is	be	AUX
ihlr-2017	357	49	compromised	compromise	VERB
ihlr-2017	357	50	due	due	ADP
ihlr-2017	357	51	to	to	ADP
ihlr-2017	357	52	geographic	geographic	ADJ
ihlr-2017	357	53	availability	availability	NOUN
ihlr-2017	357	54	.	.	PUNCT
ihlr-2017	357	55	)	)	PUNCT
ihlr-2017	357	56	.	.	PUNCT
ihlr-2017	358	1	second	second	ADV
ihlr-2017	358	2	,	,	PUNCT
ihlr-2017	358	3	requiring	require	VERB
ihlr-2017	358	4	a	a	DET
ihlr-2017	358	5	fixed	fix	VERB
ihlr-2017	358	6	amount	amount	NOUN
ihlr-2017	358	7	of	of	ADP
ihlr-2017	358	8	charity	charity	NOUN
ihlr-2017	358	9	care	care	NOUN
ihlr-2017	358	10	may	may	AUX
ihlr-2017	358	11	excessively	excessively	ADV
ihlr-2017	358	12	burden	burden	VERB
ihlr-2017	358	13	smaller	small	ADJ
ihlr-2017	358	14	or	or	CCONJ
ihlr-2017	358	15	independent	independent	ADJ
ihlr-2017	358	16	hospitals	hospital	NOUN
ihlr-2017	358	17	located	locate	VERB
ihlr-2017	358	18	in	in	ADP
ihlr-2017	358	19	rural	rural	ADJ
ihlr-2017	358	20	or	or	CCONJ
ihlr-2017	358	21	lower	low	ADJ
ihlr-2017	358	22	socioeconomic	socioeconomic	ADJ
ihlr-2017	358	23	areas.110	areas.110	NOUN
ihlr-2017	358	24	for	for	ADP
ihlr-2017	358	25	example	example	NOUN
ihlr-2017	358	26	,	,	PUNCT
ihlr-2017	358	27	disproportionate	disproportionate	ADJ
ihlr-2017	358	28	share	share	NOUN
ihlr-2017	358	29	hospitals	hospital	NOUN
ihlr-2017	358	30	may	may	AUX
ihlr-2017	358	31	already	already	ADV
ihlr-2017	358	32	face	face	VERB
ihlr-2017	358	33	heightened	heighten	VERB
ihlr-2017	358	34	financial	financial	ADJ
ihlr-2017	358	35	risk	risk	NOUN
ihlr-2017	358	36	given	give	VERB
ihlr-2017	358	37	the	the	DET
ihlr-2017	358	38	number	number	NOUN
ihlr-2017	358	39	of	of	ADP
ihlr-2017	358	40	indigent	indigent	ADJ
ihlr-2017	358	41	patients	patient	NOUN
ihlr-2017	358	42	they	they	PRON
ihlr-2017	358	43	care	care	VERB
ihlr-2017	358	44	for.111	for.111	NOUN
ihlr-2017	358	45	were	be	AUX
ihlr-2017	358	46	these	these	DET
ihlr-2017	358	47	facilities	facility	NOUN
ihlr-2017	358	48	mandated	mandate	VERB
ihlr-2017	358	49	to	to	PART
ihlr-2017	358	50	provide	provide	VERB
ihlr-2017	358	51	a	a	DET
ihlr-2017	358	52	larger	large	ADJ
ihlr-2017	358	53	percentage	percentage	NOUN
ihlr-2017	358	54	of	of	ADP
ihlr-2017	358	55	charity	charity	NOUN
ihlr-2017	358	56	care	care	NOUN
ihlr-2017	358	57	,	,	PUNCT
ihlr-2017	358	58	many	many	ADJ
ihlr-2017	358	59	would	would	AUX
ihlr-2017	358	60	struggle	struggle	VERB
ihlr-2017	358	61	further	far	ADV
ihlr-2017	358	62	,	,	PUNCT
ihlr-2017	358	63	or	or	CCONJ
ihlr-2017	358	64	perhaps	perhaps	ADV
ihlr-2017	358	65	be	be	AUX
ihlr-2017	358	66	forced	force	VERB
ihlr-2017	358	67	to	to	PART
ihlr-2017	358	68	close.112	close.112	VERB
ihlr-2017	358	69	by	by	ADP
ihlr-2017	358	70	contrast	contrast	NOUN
ihlr-2017	358	71	,	,	PUNCT
ihlr-2017	358	72	multi	multi	ADJ
ihlr-2017	358	73	-	-	ADJ
ihlr-2017	358	74	hospital	hospital	ADJ
ihlr-2017	358	75	systems	system	NOUN
ihlr-2017	358	76	may	may	AUX
ihlr-2017	358	77	be	be	AUX
ihlr-2017	358	78	able	able	ADJ
ihlr-2017	358	79	to	to	PART
ihlr-2017	358	80	avoid	avoid	VERB
ihlr-2017	358	81	community	community	NOUN
ihlr-2017	358	82	benefit	benefit	NOUN
ihlr-2017	358	83	disclosure	disclosure	NOUN
ihlr-2017	358	84	at	at	ADP
ihlr-2017	358	85	individual	individual	ADJ
ihlr-2017	358	86	hospitals	hospital	NOUN
ihlr-2017	358	87	by	by	ADP
ihlr-2017	358	88	reporting	report	VERB
ihlr-2017	358	89	community	community	NOUN
ihlr-2017	358	90	benefit	benefit	NOUN
ihlr-2017	358	91	at	at	ADP
ihlr-2017	358	92	an	an	DET
ihlr-2017	358	93	aggregate	aggregate	ADJ
ihlr-2017	358	94	level	level	NOUN
ihlr-2017	358	95	,	,	PUNCT
ihlr-2017	358	96	which	which	PRON
ihlr-2017	358	97	makes	make	VERB
ihlr-2017	358	98	it	it	PRON
ihlr-2017	358	99	difficult	difficult	ADJ
ihlr-2017	358	100	to	to	PART
ihlr-2017	358	101	determine	determine	VERB
ihlr-2017	358	102	the	the	DET
ihlr-2017	358	103	amount	amount	NOUN
ihlr-2017	358	104	of	of	ADP
ihlr-2017	358	105	charity	charity	NOUN
ihlr-2017	358	106	care	care	NOUN
ihlr-2017	358	107	provided	provide	VERB
ihlr-2017	358	108	to	to	ADP
ihlr-2017	358	109	particular	particular	ADJ
ihlr-2017	358	110	communities,113	communities,113	NOUN
ihlr-2017	358	111	and	and	CCONJ
ihlr-2017	358	112	may	may	AUX
ihlr-2017	358	113	even	even	ADV
ihlr-2017	358	114	conceal	conceal	VERB
ihlr-2017	358	115	lower	low	ADJ
ihlr-2017	358	116	levels	level	NOUN
ihlr-2017	358	117	of	of	ADP
ihlr-2017	358	118	charity	charity	NOUN
ihlr-2017	358	119	care	care	NOUN
ihlr-2017	358	120	provided	provide	VERB
ihlr-2017	358	121	in	in	ADP
ihlr-2017	358	122	more	more	ADV
ihlr-2017	358	123	affluent	affluent	ADJ
ihlr-2017	358	124	settings.114	settings.114	NOUN
ihlr-2017	358	125	finally	finally	ADV
ihlr-2017	358	126	,	,	PUNCT
ihlr-2017	358	127	as	as	SCONJ
ihlr-2017	358	128	the	the	DET
ihlr-2017	358	129	irs	irs	PROPN
ihlr-2017	358	130	exempt	exempt	ADJ
ihlr-2017	358	131	organizations	organization	NOUN
ihlr-2017	358	132	(	(	PUNCT
ihlr-2017	358	133	te	te	PROPN
ihlr-2017	358	134	/	/	SYM
ihlr-2017	358	135	ge	ge	PROPN
ihlr-2017	358	136	)	)	PUNCT
ihlr-2017	358	137	hospital	hospital	NOUN
ihlr-2017	358	138	compliance	compliance	NOUN
ihlr-2017	358	139	project	project	NOUN
ihlr-2017	358	140	final	final	ADJ
ihlr-2017	358	141	report	report	NOUN
ihlr-2017	358	142	illustrates	illustrate	VERB
ihlr-2017	358	143	,	,	PUNCT
ihlr-2017	358	144	there	there	PRON
ihlr-2017	358	145	is	be	VERB
ihlr-2017	358	146	no	no	DET
ihlr-2017	358	147	consistently	consistently	ADV
ihlr-2017	358	148	applied	apply	VERB
ihlr-2017	358	149	formula	formula	NOUN
ihlr-2017	358	150	used	use	VERB
ihlr-2017	358	151	by	by	ADP
ihlr-2017	358	152	hospitals	hospital	NOUN
ihlr-2017	358	153	to	to	PART
ihlr-2017	358	154	assess	assess	VERB
ihlr-2017	358	155	their	their	PRON
ihlr-2017	358	156	community	community	NOUN
ihlr-2017	358	157	benefit	benefit	NOUN
ihlr-2017	358	158	activities.115	activities.115	NOUN
ihlr-2017	358	159	even	even	ADV
ihlr-2017	358	160	in	in	ADP
ihlr-2017	358	161	states	state	NOUN
ihlr-2017	358	162	where	where	SCONJ
ihlr-2017	358	163	community	community	NOUN
ihlr-2017	358	164	benefit	benefit	NOUN
ihlr-2017	358	165	reporting	reporting	NOUN
ihlr-2017	358	166	has	have	AUX
ihlr-2017	358	167	been	be	AUX
ihlr-2017	358	168	made	make	VERB
ihlr-2017	358	169	mandatory	mandatory	ADJ
ihlr-2017	358	170	,	,	PUNCT
ihlr-2017	358	171	requirements	requirement	NOUN
ihlr-2017	358	172	vary.116	vary.116	VERB
ihlr-2017	358	173	while	while	SCONJ
ihlr-2017	358	174	the	the	DET
ihlr-2017	358	175	new	new	ADJ
ihlr-2017	358	176	irs	irs	PROPN
ihlr-2017	358	177	form	form	NOUN
ihlr-2017	358	178	990	990	NUM
ihlr-2017	358	179	will	will	AUX
ihlr-2017	358	180	allow	allow	VERB
ihlr-2017	358	181	for	for	ADP
ihlr-2017	358	182	collection	collection	NOUN
ihlr-2017	358	183	of	of	ADP
ihlr-2017	358	184	this	this	DET
ihlr-2017	358	185	information	information	NOUN
ihlr-2017	358	186	using	use	VERB
ihlr-2017	358	187	a	a	DET
ihlr-2017	358	188	standard	standard	ADJ
ihlr-2017	358	189	set	set	NOUN
ihlr-2017	358	190	of	of	ADP
ihlr-2017	358	191	definitions	definition	NOUN
ihlr-2017	358	192	,	,	PUNCT
ihlr-2017	358	193	significant	significant	ADJ
ihlr-2017	358	194	“	"	PUNCT
ihlr-2017	358	195	methodological	methodological	ADJ
ihlr-2017	358	196	concerns	concern	NOUN
ihlr-2017	358	197	remain	remain	VERB
ihlr-2017	358	198	that	that	PRON
ihlr-2017	358	199	may	may	AUX
ihlr-2017	358	200	influence	influence	VERB
ihlr-2017	358	201	the	the	DET
ihlr-2017	358	202	analytic	analytic	ADJ
ihlr-2017	358	203	value	value	NOUN
ihlr-2017	358	204	and	and	CCONJ
ihlr-2017	358	205	comparability	comparability	NOUN
ihlr-2017	358	206	”	"	PUNCT
ihlr-2017	358	207	of	of	ADP
ihlr-2017	358	208	this	this	DET
ihlr-2017	358	209	information.117	information.117	PROPN
ihlr-2017	358	210	specifically	specifically	ADV
ihlr-2017	358	211	,	,	PUNCT
ihlr-2017	358	212	differences	difference	NOUN
ihlr-2017	358	213	in	in	ADP
ihlr-2017	358	214	provider	provider	NOUN
ihlr-2017	358	215	type	type	NOUN
ihlr-2017	358	216	(	(	PUNCT
ihlr-2017	358	217	i.e.	i.e.	X
ihlr-2017	358	218	,	,	PUNCT
ihlr-2017	358	219	size	size	NOUN
ihlr-2017	358	220	,	,	PUNCT
ihlr-2017	358	221	structure	structure	NOUN
ihlr-2017	358	222	,	,	PUNCT
ihlr-2017	358	223	and	and	CCONJ
ihlr-2017	358	224	scope	scope	NOUN
ihlr-2017	358	225	)	)	PUNCT
ihlr-2017	358	226	and	and	CCONJ
ihlr-2017	358	227	variations	variation	NOUN
ihlr-2017	358	228	in	in	ADP
ihlr-2017	358	229	cost	cost	NOUN
ihlr-2017	358	230	accounting	accounting	NOUN
ihlr-2017	358	231	methods	method	NOUN
ihlr-2017	358	232	may	may	AUX
ihlr-2017	358	233	have	have	VERB
ihlr-2017	358	234	direct	direct	ADJ
ihlr-2017	358	235	implications	implication	NOUN
ihlr-2017	358	236	for	for	ADP
ihlr-2017	358	237	assessing	assess	VERB
ihlr-2017	358	238	the	the	DET
ihlr-2017	358	239	provision	provision	NOUN
ihlr-2017	358	240	of	of	ADP
ihlr-2017	358	241	charity	charity	NOUN
ihlr-2017	358	242	care.118	care.118	PROPN
ihlr-2017	358	243	es	es	X
ihlr-2017	358	244	to	to	ADP
ihlr-2017	358	245	tax	tax	NOUN
ihlr-2017	358	246	-	-	PUNCT
ihlr-2017	358	247	exempt	exempt	ADJ
ihlr-2017	358	248	status	status	NOUN
ihlr-2017	358	249	justified	justify	VERB
ihlr-2017	358	250	?	?	PUNCT
ihlr-2017	358	251	,	,	PUNCT
ihlr-2017	358	252	49	49	NUM
ihlr-2017	358	253	vand	vand	NOUN
ihlr-2017	358	254	.	.	PUNCT
ihlr-2017	359	1	l.	l.	PROPN
ihlr-2017	359	2	rev	rev	PROPN
ihlr-2017	359	3	.	.	PROPN
ihlr-2017	359	4	161	161	NUM
ihlr-2017	359	5	,	,	PUNCT
ihlr-2017	359	6	194	194	NUM
ihlr-2017	359	7	(	(	PUNCT
ihlr-2017	359	8	1996	1996	NUM
ihlr-2017	359	9	)	)	PUNCT
ihlr-2017	359	10	.	.	PUNCT
ihlr-2017	360	1	110	110	NUM
ihlr-2017	360	2	.	.	PUNCT
ihlr-2017	360	3	see	see	VERB
ihlr-2017	360	4	kevin	kevin	PROPN
ihlr-2017	360	5	m.	m.	PROPN
ihlr-2017	360	6	wood	wood	PROPN
ihlr-2017	360	7	,	,	PUNCT
ihlr-2017	360	8	legislatively	legislatively	ADV
ihlr-2017	360	9	-	-	PUNCT
ihlr-2017	360	10	mandated	mandate	VERB
ihlr-2017	360	11	charity	charity	NOUN
ihlr-2017	360	12	care	care	NOUN
ihlr-2017	360	13	for	for	ADP
ihlr-2017	360	14	nonprofit	nonprofit	ADJ
ihlr-2017	360	15	hospitals	hospital	NOUN
ihlr-2017	360	16	:	:	PUNCT
ihlr-2017	360	17	does	do	AUX
ihlr-2017	360	18	government	government	NOUN
ihlr-2017	360	19	intervention	intervention	NOUN
ihlr-2017	360	20	make	make	VERB
ihlr-2017	360	21	any	any	DET
ihlr-2017	360	22	difference	difference	NOUN
ihlr-2017	360	23	?	?	PUNCT
ihlr-2017	360	24	,	,	PUNCT
ihlr-2017	360	25	20	20	NUM
ihlr-2017	360	26	rev	rev	VERB
ihlr-2017	360	27	.	.	PROPN
ihlr-2017	360	28	litig	litig	PROPN
ihlr-2017	360	29	.	.	PUNCT
ihlr-2017	361	1	709	709	NUM
ihlr-2017	361	2	,	,	PUNCT
ihlr-2017	361	3	736	736	NUM
ihlr-2017	361	4	(	(	PUNCT
ihlr-2017	361	5	2001	2001	NUM
ihlr-2017	361	6	)	)	PUNCT
ihlr-2017	361	7	.	.	PUNCT
ihlr-2017	362	1	111	111	NUM
ihlr-2017	362	2	.	.	PUNCT
ihlr-2017	363	1	disproportionate	disproportionate	ADJ
ihlr-2017	363	2	share	share	NOUN
ihlr-2017	363	3	hospitals	hospital	NOUN
ihlr-2017	363	4	receive	receive	VERB
ihlr-2017	363	5	adjustment	adjustment	NOUN
ihlr-2017	363	6	payments	payment	NOUN
ihlr-2017	363	7	from	from	ADP
ihlr-2017	363	8	cms	cms	NOUN
ihlr-2017	363	9	based	base	VERB
ihlr-2017	363	10	on	on	ADP
ihlr-2017	363	11	service	service	NOUN
ihlr-2017	363	12	to	to	ADP
ihlr-2017	363	13	a	a	DET
ihlr-2017	363	14	significantly	significantly	ADV
ihlr-2017	363	15	disproportionate	disproportionate	ADJ
ihlr-2017	363	16	number	number	NOUN
ihlr-2017	363	17	of	of	ADP
ihlr-2017	363	18	low	low	ADJ
ihlr-2017	363	19	-	-	PUNCT
ihlr-2017	363	20	income	income	NOUN
ihlr-2017	363	21	patients	patient	NOUN
ihlr-2017	363	22	.	.	PUNCT
ihlr-2017	364	1	see	see	VERB
ihlr-2017	364	2	42	42	NUM
ihlr-2017	364	3	c.f.r	c.f.r	NOUN
ihlr-2017	364	4	.	.	PUNCT
ihlr-2017	365	1	§	§	PROPN
ihlr-2017	365	2	412.106	412.106	NUM
ihlr-2017	365	3	(	(	PUNCT
ihlr-2017	365	4	2010	2010	NUM
ihlr-2017	365	5	)	)	PUNCT
ihlr-2017	365	6	.	.	PUNCT
ihlr-2017	366	1	112	112	NUM
ihlr-2017	366	2	.	.	PUNCT
ihlr-2017	367	1	see	see	VERB
ihlr-2017	367	2	stacey	stacey	PROPN
ihlr-2017	367	3	kramer	kramer	PROPN
ihlr-2017	367	4	,	,	PUNCT
ihlr-2017	367	5	philanthropic	philanthropic	NOUN
ihlr-2017	367	6	pains	pain	NOUN
ihlr-2017	367	7	:	:	PUNCT
ihlr-2017	367	8	the	the	DET
ihlr-2017	367	9	push	push	NOUN
ihlr-2017	367	10	to	to	PART
ihlr-2017	367	11	implement	implement	VERB
ihlr-2017	367	12	charity	charity	NOUN
ihlr-2017	367	13	care	care	NOUN
ihlr-2017	367	14	and	and	CCONJ
ihlr-2017	367	15	community	community	NOUN
ihlr-2017	367	16	benefit	benefit	NOUN
ihlr-2017	367	17	mandates	mandate	NOUN
ihlr-2017	367	18	is	be	AUX
ihlr-2017	367	19	gaining	gain	VERB
ihlr-2017	367	20	speed	speed	NOUN
ihlr-2017	367	21	,	,	PUNCT
ihlr-2017	367	22	but	but	CCONJ
ihlr-2017	367	23	will	will	AUX
ihlr-2017	367	24	it	it	PRON
ihlr-2017	367	25	hurt	hurt	VERB
ihlr-2017	367	26	hospitals	hospital	NOUN
ihlr-2017	367	27	?	?	PUNCT
ihlr-2017	367	28	,	,	PUNCT
ihlr-2017	367	29	healthcare	healthcare	NOUN
ihlr-2017	367	30	informatics	informatic	NOUN
ihlr-2017	367	31	,	,	PUNCT
ihlr-2017	367	32	winter	winter	NOUN
ihlr-2017	367	33	2008	2008	NUM
ihlr-2017	367	34	,	,	PUNCT
ihlr-2017	367	35	at	at	ADP
ihlr-2017	367	36	66a	66a	NUM
ihlr-2017	367	37	.	.	PUNCT
ihlr-2017	368	1	113	113	NUM
ihlr-2017	368	2	.	.	PUNCT
ihlr-2017	369	1	jack	jack	PROPN
ihlr-2017	369	2	hanson	hanson	PROPN
ihlr-2017	369	3	,	,	PUNCT
ihlr-2017	369	4	access	access	NOUN
ihlr-2017	369	5	to	to	ADP
ihlr-2017	369	6	health	health	NOUN
ihlr-2017	369	7	care	care	NOUN
ihlr-2017	369	8	symposium	symposium	NOUN
ihlr-2017	369	9	article	article	NOUN
ihlr-2017	369	10	:	:	PUNCT
ihlr-2017	369	11	are	be	AUX
ihlr-2017	369	12	we	we	PRON
ihlr-2017	369	13	getting	get	VERB
ihlr-2017	369	14	our	our	PRON
ihlr-2017	369	15	money	money	NOUN
ihlr-2017	369	16	’s	’s	PART
ihlr-2017	369	17	worth	worth	ADJ
ihlr-2017	369	18	?	?	PUNCT
ihlr-2017	370	1	charity	charity	NOUN
ihlr-2017	370	2	care	care	NOUN
ihlr-2017	370	3	,	,	PUNCT
ihlr-2017	370	4	community	community	NOUN
ihlr-2017	370	5	benefits	benefit	NOUN
ihlr-2017	370	6	,	,	PUNCT
ihlr-2017	370	7	and	and	CCONJ
ihlr-2017	370	8	tax	tax	NOUN
ihlr-2017	370	9	exemption	exemption	NOUN
ihlr-2017	370	10	at	at	ADP
ihlr-2017	370	11	nonprofit	nonprofit	ADJ
ihlr-2017	370	12	hospitals	hospital	NOUN
ihlr-2017	370	13	,	,	PUNCT
ihlr-2017	370	14	17	17	NUM
ihlr-2017	370	15	loy	loy	PROPN
ihlr-2017	370	16	.	.	PUNCT
ihlr-2017	371	1	consumer	consumer	PROPN
ihlr-2017	371	2	l.	l.	PROPN
ihlr-2017	371	3	rev	rev	PROPN
ihlr-2017	371	4	.	.	PROPN
ihlr-2017	371	5	395	395	NUM
ihlr-2017	371	6	,	,	PUNCT
ihlr-2017	371	7	407	407	NUM
ihlr-2017	371	8	(	(	PUNCT
ihlr-2017	371	9	2005	2005	NUM
ihlr-2017	371	10	)	)	PUNCT
ihlr-2017	371	11	.	.	PUNCT
ihlr-2017	372	1	114	114	NUM
ihlr-2017	372	2	.	.	PUNCT
ihlr-2017	373	1	lisa	lisa	PROPN
ihlr-2017	373	2	kinney	kinney	PROPN
ihlr-2017	373	3	helvin	helvin	PROPN
ihlr-2017	373	4	,	,	PUNCT
ihlr-2017	373	5	note	note	VERB
ihlr-2017	373	6	:	:	PUNCT
ihlr-2017	373	7	caring	care	VERB
ihlr-2017	373	8	for	for	ADP
ihlr-2017	373	9	the	the	DET
ihlr-2017	373	10	uninsured	uninsured	NOUN
ihlr-2017	373	11	:	:	PUNCT
ihlr-2017	373	12	are	be	AUX
ihlr-2017	373	13	not	not	PART
ihlr-2017	373	14	-	-	PUNCT
ihlr-2017	373	15	for	for	ADP
ihlr-2017	373	16	-	-	PUNCT
ihlr-2017	373	17	profit	profit	NOUN
ihlr-2017	373	18	hospitals	hospital	NOUN
ihlr-2017	373	19	doing	do	VERB
ihlr-2017	373	20	their	their	PRON
ihlr-2017	373	21	share	share	NOUN
ihlr-2017	373	22	?	?	PUNCT
ihlr-2017	373	23	,	,	PUNCT
ihlr-2017	373	24	8	8	NUM
ihlr-2017	373	25	yale	yale	PROPN
ihlr-2017	373	26	j.	j.	PROPN
ihlr-2017	373	27	health	health	PROPN
ihlr-2017	373	28	pol’y	pol’y	NOUN
ihlr-2017	373	29	l.	l.	PROPN
ihlr-2017	373	30	&	&	CCONJ
ihlr-2017	373	31	ethics	ethic	NOUN
ihlr-2017	373	32	421	421	NUM
ihlr-2017	373	33	,	,	PUNCT
ihlr-2017	373	34	455	455	NUM
ihlr-2017	373	35	(	(	PUNCT
ihlr-2017	373	36	2008	2008	NUM
ihlr-2017	373	37	)	)	PUNCT
ihlr-2017	373	38	.	.	PUNCT
ihlr-2017	374	1	115	115	NUM
ihlr-2017	374	2	.	.	PUNCT
ihlr-2017	375	1	see	see	VERB
ihlr-2017	375	2	generally	generally	ADV
ihlr-2017	375	3	internal	internal	ADJ
ihlr-2017	375	4	revenue	revenue	NOUN
ihlr-2017	375	5	serv	serv	X
ihlr-2017	375	6	.	.	PUNCT
ihlr-2017	375	7	,	,	PUNCT
ihlr-2017	375	8	supra	supra	PROPN
ihlr-2017	375	9	note	note	PROPN
ihlr-2017	375	10	61	61	NUM
ihlr-2017	375	11	.	.	PUNCT
ihlr-2017	376	1	116	116	NUM
ihlr-2017	376	2	.	.	PUNCT
ihlr-2017	377	1	salinsky	salinsky	PROPN
ihlr-2017	377	2	,	,	PUNCT
ihlr-2017	377	3	supra	supra	PROPN
ihlr-2017	377	4	note	note	NOUN
ihlr-2017	377	5	55	55	NUM
ihlr-2017	377	6	,	,	PUNCT
ihlr-2017	377	7	at	at	ADP
ihlr-2017	377	8	16	16	NUM
ihlr-2017	377	9	.	.	PUNCT
ihlr-2017	377	10	117	117	NUM
ihlr-2017	377	11	.	.	PUNCT
ihlr-2017	378	1	i	i	PRON
ihlr-2017	378	2	d.	d.	PROPN
ihlr-2017	378	3	at	at	ADP
ihlr-2017	378	4	21	21	NUM
ihlr-2017	378	5	-	-	SYM
ihlr-2017	378	6	22	22	NUM
ihlr-2017	378	7	.	.	PUNCT
ihlr-2017	379	1	118	118	NUM
ihlr-2017	379	2	.	.	PUNCT
ihlr-2017	380	1	i	i	PRON
ihlr-2017	380	2	d.	d.	PROPN
ihlr-2017	380	3	at	at	ADP
ihlr-2017	380	4	22	22	NUM
ihlr-2017	380	5	.	.	PUNCT
ihlr-2017	381	1	(	(	PUNCT
ihlr-2017	381	2	criticism	criticism	NOUN
ihlr-2017	381	3	also	also	ADV
ihlr-2017	381	4	exists	exist	VERB
ihlr-2017	381	5	regarding	regard	VERB
ihlr-2017	381	6	filers	filer	NOUN
ihlr-2017	381	7	’	'	PUNCT
ihlr-2017	381	8	ability	ability	NOUN
ihlr-2017	381	9	to	to	PART
ihlr-2017	381	10	exclude	exclude	VERB
ihlr-2017	381	11	offsetting	offset	VERB
ihlr-2017	381	12	grant	grant	NOUN
ihlr-2017	381	13	revenues	revenue	NOUN
ihlr-2017	381	14	from	from	ADP
ihlr-2017	381	15	community	community	NOUN
ihlr-2017	381	16	benefit	benefit	NOUN
ihlr-2017	381	17	calculations	calculation	NOUN
ihlr-2017	381	18	;	;	PUNCT
ihlr-2017	381	19	however	however	ADV
ihlr-2017	381	20	,	,	PUNCT
ihlr-2017	381	21	this	this	DET
ihlr-2017	381	22	concern	concern	NOUN
ihlr-2017	381	23	is	be	AUX
ihlr-2017	381	24	not	not	PART
ihlr-2017	381	25	being	be	AUX
ihlr-2017	381	26	addressed	address	VERB
ihlr-2017	381	27	,	,	PUNCT
ihlr-2017	381	28	as	as	SCONJ
ihlr-2017	381	29	it	it	PRON
ihlr-2017	381	30	does	do	AUX
ihlr-2017	381	31	not	not	PART
ihlr-2017	381	32	directly	directly	ADV
ihlr-2017	381	33	relate	relate	VERB
ihlr-2017	381	34	to	to	ADP
ihlr-2017	381	35	an	an	DET
ihlr-2017	381	36	assessment	assessment	NOUN
ihlr-2017	381	37	of	of	ADP
ihlr-2017	381	38	charity	charity	NOUN
ihlr-2017	381	39	care	care	NOUN
ihlr-2017	381	40	.	.	PUNCT
ihlr-2017	381	41	)	)	PUNCT
ihlr-2017	381	42	.	.	PUNCT
ihlr-2017	382	1	2011	2011	NUM
ihlr-2017	382	2	]	]	PUNCT
ihlr-2017	382	3	hospital	hospital	NOUN
ihlr-2017	382	4	tax	tax	NOUN
ihlr-2017	382	5	-	-	PUNCT
ihlr-2017	382	6	exemption	exemption	NOUN
ihlr-2017	382	7	and	and	CCONJ
ihlr-2017	382	8	the	the	DET
ihlr-2017	382	9	community	community	NOUN
ihlr-2017	382	10	benefit	benefit	NOUN
ihlr-2017	382	11	standard	standard	NOUN
ihlr-2017	382	12	381	381	NUM
ihlr-2017	382	13	concerning	concern	VERB
ihlr-2017	382	14	differences	difference	NOUN
ihlr-2017	382	15	in	in	ADP
ihlr-2017	382	16	provider	provider	NOUN
ihlr-2017	382	17	type	type	NOUN
ihlr-2017	382	18	,	,	PUNCT
ihlr-2017	382	19	the	the	DET
ihlr-2017	382	20	irs	irs	PROPN
ihlr-2017	382	21	identifies	identify	VERB
ihlr-2017	382	22	filing	file	VERB
ihlr-2017	382	23	organizations	organization	NOUN
ihlr-2017	382	24	by	by	ADP
ihlr-2017	382	25	employer	employer	NOUN
ihlr-2017	382	26	identification	identification	NOUN
ihlr-2017	382	27	number.119	number.119	ADJ
ihlr-2017	382	28	data	datum	NOUN
ihlr-2017	382	29	will	will	AUX
ihlr-2017	382	30	be	be	AUX
ihlr-2017	382	31	reported	report	VERB
ihlr-2017	382	32	by	by	ADP
ihlr-2017	382	33	multi	multi	ADJ
ihlr-2017	382	34	-	-	ADJ
ihlr-2017	382	35	hospital	hospital	ADJ
ihlr-2017	382	36	systems	system	NOUN
ihlr-2017	382	37	,	,	PUNCT
ihlr-2017	382	38	as	as	ADV
ihlr-2017	382	39	well	well	ADV
ihlr-2017	382	40	as	as	ADP
ihlr-2017	382	41	individual	individual	ADJ
ihlr-2017	382	42	hospitals	hospital	NOUN
ihlr-2017	382	43	,	,	PUNCT
ihlr-2017	382	44	which	which	PRON
ihlr-2017	382	45	“	"	PUNCT
ihlr-2017	382	46	will	will	AUX
ihlr-2017	382	47	make	make	VERB
ihlr-2017	382	48	it	it	PRON
ihlr-2017	382	49	difficult	difficult	ADJ
ihlr-2017	382	50	to	to	PART
ihlr-2017	382	51	compare	compare	VERB
ihlr-2017	382	52	activities	activity	NOUN
ihlr-2017	382	53	across	across	ADP
ihlr-2017	382	54	various	various	ADJ
ihlr-2017	382	55	provider	provider	NOUN
ihlr-2017	382	56	types	type	NOUN
ihlr-2017	382	57	and	and	CCONJ
ihlr-2017	382	58	may	may	AUX
ihlr-2017	382	59	complicate	complicate	VERB
ihlr-2017	382	60	efforts	effort	NOUN
ihlr-2017	382	61	to	to	PART
ihlr-2017	382	62	analyze	analyze	VERB
ihlr-2017	382	63	schedule	schedule	ADJ
ihlr-2017	382	64	h	h	NOUN
ihlr-2017	382	65	filings	filing	NOUN
ihlr-2017	382	66	in	in	ADP
ihlr-2017	382	67	concert	concert	NOUN
ihlr-2017	382	68	with	with	ADP
ihlr-2017	382	69	other	other	ADJ
ihlr-2017	382	70	data	datum	NOUN
ihlr-2017	382	71	sources	source	NOUN
ihlr-2017	382	72	,	,	PUNCT
ihlr-2017	382	73	such	such	ADJ
ihlr-2017	382	74	as	as	ADP
ihlr-2017	382	75	medicare	medicare	PROPN
ihlr-2017	382	76	cost	cost	NOUN
ihlr-2017	382	77	reports	report	NOUN
ihlr-2017	382	78	and	and	CCONJ
ihlr-2017	382	79	medicaid	medicaid	PROPN
ihlr-2017	382	80	dsh	dsh	PROPN
ihlr-2017	382	81	reporting	reporting	NOUN
ihlr-2017	382	82	.	.	PUNCT
ihlr-2017	383	1	”120	”120	PROPN
ihlr-2017	383	2	while	while	SCONJ
ihlr-2017	383	3	schedule	schedule	NOUN
ihlr-2017	383	4	h	h	NOUN
ihlr-2017	383	5	eliminates	eliminate	VERB
ihlr-2017	383	6	the	the	DET
ihlr-2017	383	7	use	use	NOUN
ihlr-2017	383	8	of	of	ADP
ihlr-2017	383	9	charge	charge	NOUN
ihlr-2017	383	10	-	-	PUNCT
ihlr-2017	383	11	based	base	VERB
ihlr-2017	383	12	accounting	accounting	NOUN
ihlr-2017	383	13	practices	practice	NOUN
ihlr-2017	383	14	in	in	ADP
ihlr-2017	383	15	assessing	assess	VERB
ihlr-2017	383	16	the	the	DET
ihlr-2017	383	17	value	value	NOUN
ihlr-2017	383	18	of	of	ADP
ihlr-2017	383	19	community	community	NOUN
ihlr-2017	383	20	benefit	benefit	NOUN
ihlr-2017	383	21	,	,	PUNCT
ihlr-2017	383	22	filers	filer	NOUN
ihlr-2017	383	23	continue	continue	VERB
ihlr-2017	383	24	to	to	PART
ihlr-2017	383	25	have	have	VERB
ihlr-2017	383	26	flexibility	flexibility	NOUN
ihlr-2017	383	27	in	in	ADP
ihlr-2017	383	28	determining	determine	VERB
ihlr-2017	383	29	the	the	DET
ihlr-2017	383	30	cost	cost	NOUN
ihlr-2017	383	31	of	of	ADP
ihlr-2017	383	32	services	service	NOUN
ihlr-2017	383	33	(	(	PUNCT
ihlr-2017	383	34	e.g.	e.g.	ADV
ihlr-2017	383	35	,	,	PUNCT
ihlr-2017	383	36	cost	cost	NOUN
ihlr-2017	383	37	-	-	PUNCT
ihlr-2017	383	38	to	to	ADP
ihlr-2017	383	39	-	-	PUNCT
ihlr-2017	383	40	charge	charge	NOUN
ihlr-2017	383	41	ratios	ratio	NOUN
ihlr-2017	383	42	,	,	PUNCT
ihlr-2017	383	43	internal	internal	ADJ
ihlr-2017	383	44	cost	cost	NOUN
ihlr-2017	383	45	accounting	accounting	NOUN
ihlr-2017	383	46	systems	system	NOUN
ihlr-2017	383	47	,	,	PUNCT
ihlr-2017	383	48	etc.).121	etc.).121	VERB
ihlr-2017	383	49	these	these	DET
ihlr-2017	383	50	differences	difference	NOUN
ihlr-2017	383	51	in	in	ADP
ihlr-2017	383	52	costing	cost	VERB
ihlr-2017	383	53	methods	method	NOUN
ihlr-2017	383	54	“	"	PUNCT
ihlr-2017	383	55	are	be	AUX
ihlr-2017	383	56	likely	likely	ADJ
ihlr-2017	383	57	to	to	PART
ihlr-2017	383	58	yield	yield	VERB
ihlr-2017	383	59	varying	vary	VERB
ihlr-2017	383	60	estimates	estimate	NOUN
ihlr-2017	383	61	of	of	ADP
ihlr-2017	383	62	costs	cost	NOUN
ihlr-2017	383	63	and	and	CCONJ
ihlr-2017	383	64	the	the	DET
ihlr-2017	383	65	validity	validity	NOUN
ihlr-2017	383	66	of	of	ADP
ihlr-2017	383	67	some	some	DET
ihlr-2017	383	68	approaches	approach	NOUN
ihlr-2017	383	69	may	may	AUX
ihlr-2017	383	70	ultimately	ultimately	ADV
ihlr-2017	383	71	be	be	AUX
ihlr-2017	383	72	disputed	dispute	VERB
ihlr-2017	383	73	.	.	PUNCT
ihlr-2017	384	1	”122	”122	PUNCT
ihlr-2017	384	2	given	give	VERB
ihlr-2017	384	3	the	the	DET
ihlr-2017	384	4	foregoing	forego	VERB
ihlr-2017	384	5	reasons	reason	NOUN
ihlr-2017	384	6	,	,	PUNCT
ihlr-2017	384	7	and	and	CCONJ
ihlr-2017	384	8	the	the	DET
ihlr-2017	384	9	fact	fact	NOUN
ihlr-2017	384	10	that	that	SCONJ
ihlr-2017	384	11	the	the	DET
ihlr-2017	384	12	irs	irs	PROPN
ihlr-2017	384	13	has	have	AUX
ihlr-2017	384	14	historically	historically	ADV
ihlr-2017	384	15	avoided	avoid	VERB
ihlr-2017	384	16	a	a	DET
ihlr-2017	384	17	mechanical	mechanical	ADJ
ihlr-2017	384	18	formula	formula	NOUN
ihlr-2017	384	19	for	for	ADP
ihlr-2017	384	20	determining	determine	VERB
ihlr-2017	384	21	whether	whether	SCONJ
ihlr-2017	384	22	a	a	DET
ihlr-2017	384	23	nonprofit	nonprofit	ADJ
ihlr-2017	384	24	hospital	hospital	NOUN
ihlr-2017	384	25	has	have	AUX
ihlr-2017	384	26	met	meet	VERB
ihlr-2017	384	27	its	its	PRON
ihlr-2017	384	28	responsibility	responsibility	NOUN
ihlr-2017	384	29	under	under	ADP
ihlr-2017	384	30	the	the	DET
ihlr-2017	384	31	community	community	NOUN
ihlr-2017	384	32	benefit	benefit	NOUN
ihlr-2017	384	33	standard	standard	NOUN
ihlr-2017	384	34	,	,	PUNCT
ihlr-2017	384	35	it	it	PRON
ihlr-2017	384	36	is	be	AUX
ihlr-2017	384	37	reasonable	reasonable	ADJ
ihlr-2017	384	38	to	to	PART
ihlr-2017	384	39	assert	assert	VERB
ihlr-2017	384	40	that	that	SCONJ
ihlr-2017	384	41	a	a	DET
ihlr-2017	384	42	fixed	fix	VERB
ihlr-2017	384	43	percentage	percentage	NOUN
ihlr-2017	384	44	requirement	requirement	NOUN
ihlr-2017	384	45	for	for	ADP
ihlr-2017	384	46	charity	charity	NOUN
ihlr-2017	384	47	care	care	NOUN
ihlr-2017	384	48	could	could	AUX
ihlr-2017	384	49	not	not	PART
ihlr-2017	384	50	presently	presently	ADV
ihlr-2017	384	51	be	be	AUX
ihlr-2017	384	52	applied	apply	VERB
ihlr-2017	384	53	consistently	consistently	ADV
ihlr-2017	384	54	across	across	ADP
ihlr-2017	384	55	the	the	DET
ihlr-2017	384	56	industry	industry	NOUN
ihlr-2017	384	57	.	.	PUNCT
ihlr-2017	385	1	d.	d.	PROPN
ihlr-2017	385	2	medicare	medicare	PROPN
ihlr-2017	385	3	shortfall	shortfall	PROPN
ihlr-2017	385	4	,	,	PUNCT
ihlr-2017	385	5	bad	bad	ADJ
ihlr-2017	385	6	debt	debt	NOUN
ihlr-2017	385	7	,	,	PUNCT
ihlr-2017	385	8	and	and	CCONJ
ihlr-2017	385	9	community	community	NOUN
ihlr-2017	385	10	-	-	PUNCT
ihlr-2017	385	11	building	building	NOUN
ihlr-2017	385	12	activities	activity	NOUN
ihlr-2017	385	13	1	1	NUM
ihlr-2017	385	14	.	.	PUNCT
ihlr-2017	386	1	the	the	DET
ihlr-2017	386	2	current	current	ADJ
ihlr-2017	386	3	state	state	NOUN
ihlr-2017	386	4	of	of	ADP
ihlr-2017	386	5	affairs	affair	NOUN
ihlr-2017	386	6	the	the	DET
ihlr-2017	386	7	community	community	NOUN
ihlr-2017	386	8	benefit	benefit	NOUN
ihlr-2017	386	9	standard	standard	NOUN
ihlr-2017	386	10	allows	allow	VERB
ihlr-2017	386	11	nonprofit	nonprofit	ADJ
ihlr-2017	386	12	hospitals	hospital	NOUN
ihlr-2017	386	13	some	some	DET
ihlr-2017	386	14	degree	degree	NOUN
ihlr-2017	386	15	of	of	ADP
ihlr-2017	386	16	latitude	latitude	NOUN
ihlr-2017	386	17	in	in	ADP
ihlr-2017	386	18	determining	determine	VERB
ihlr-2017	386	19	what	what	PRON
ihlr-2017	386	20	services	service	NOUN
ihlr-2017	386	21	and	and	CCONJ
ihlr-2017	386	22	activities	activity	NOUN
ihlr-2017	386	23	constitute	constitute	VERB
ihlr-2017	386	24	community	community	NOUN
ihlr-2017	386	25	benefit	benefit	NOUN
ihlr-2017	386	26	.	.	PUNCT
ihlr-2017	387	1	as	as	ADP
ihlr-2017	387	2	a	a	DET
ihlr-2017	387	3	result	result	NOUN
ihlr-2017	387	4	,	,	PUNCT
ihlr-2017	387	5	significant	significant	ADJ
ihlr-2017	387	6	variation	variation	NOUN
ihlr-2017	387	7	exists	exist	VERB
ihlr-2017	387	8	in	in	ADP
ihlr-2017	387	9	the	the	DET
ihlr-2017	387	10	type	type	NOUN
ihlr-2017	387	11	and	and	CCONJ
ihlr-2017	387	12	amount	amount	NOUN
ihlr-2017	387	13	of	of	ADP
ihlr-2017	387	14	benefits	benefit	NOUN
ihlr-2017	387	15	reported.123	reported.123	VERB
ihlr-2017	387	16	the	the	DET
ihlr-2017	387	17	u.s	u.s	PROPN
ihlr-2017	387	18	.	.	PROPN
ihlr-2017	387	19	government	government	NOUN
ihlr-2017	387	20	accountability	accountability	NOUN
ihlr-2017	387	21	office	office	NOUN
ihlr-2017	387	22	(	(	PUNCT
ihlr-2017	387	23	“	"	PUNCT
ihlr-2017	387	24	gao	gao	PROPN
ihlr-2017	387	25	”	"	PUNCT
ihlr-2017	387	26	)	)	PUNCT
ihlr-2017	387	27	recently	recently	ADV
ihlr-2017	387	28	reviewed	review	VERB
ihlr-2017	387	29	guidance	guidance	NOUN
ihlr-2017	387	30	provided	provide	VERB
ihlr-2017	387	31	to	to	ADP
ihlr-2017	387	32	nonprofit	nonprofit	ADJ
ihlr-2017	387	33	hospitals	hospital	NOUN
ihlr-2017	387	34	from	from	ADP
ihlr-2017	387	35	five	five	NUM
ihlr-2017	387	36	sources	source	NOUN
ihlr-2017	387	37	,	,	PUNCT
ihlr-2017	387	38	including	include	VERB
ihlr-2017	387	39	government	government	NOUN
ihlr-2017	387	40	agencies	agency	NOUN
ihlr-2017	387	41	(	(	PUNCT
ihlr-2017	387	42	i.e.	i.e.	X
ihlr-2017	387	43	,	,	PUNCT
ihlr-2017	387	44	centers	center	NOUN
ihlr-2017	387	45	for	for	ADP
ihlr-2017	387	46	medicare	medicare	PROPN
ihlr-2017	387	47	&	&	CCONJ
ihlr-2017	387	48	medicaid	medicaid	PROPN
ihlr-2017	387	49	services	services	PROPN
ihlr-2017	387	50	)	)	PUNCT
ihlr-2017	387	51	and	and	CCONJ
ihlr-2017	387	52	health	health	NOUN
ihlr-2017	387	53	care	care	NOUN
ihlr-2017	387	54	industry	industry	NOUN
ihlr-2017	387	55	groups	group	NOUN
ihlr-2017	387	56	(	(	PUNCT
ihlr-2017	387	57	i.e.	i.e.	X
ihlr-2017	387	58	,	,	PUNCT
ihlr-2017	387	59	the	the	DET
ihlr-2017	387	60	american	american	PROPN
ihlr-2017	387	61	hospital	hospital	PROPN
ihlr-2017	387	62	association	association	PROPN
ihlr-2017	387	63	,	,	PUNCT
ihlr-2017	387	64	the	the	DET
ihlr-2017	387	65	catholic	catholic	PROPN
ihlr-2017	387	66	health	health	PROPN
ihlr-2017	387	67	association	association	PROPN
ihlr-2017	387	68	,	,	PUNCT
ihlr-2017	387	69	vha	vha	PROPN
ihlr-2017	387	70	(	(	PUNCT
ihlr-2017	387	71	formerly	formerly	ADV
ihlr-2017	387	72	voluntary	voluntary	ADJ
ihlr-2017	387	73	hospitals	hospital	NOUN
ihlr-2017	387	74	of	of	ADP
ihlr-2017	387	75	america	america	PROPN
ihlr-2017	387	76	)	)	PUNCT
ihlr-2017	387	77	,	,	PUNCT
ihlr-2017	387	78	and	and	CCONJ
ihlr-2017	387	79	the	the	DET
ihlr-2017	387	80	healthcare	healthcare	PROPN
ihlr-2017	387	81	financial	financial	PROPN
ihlr-2017	387	82	management	management	PROPN
ihlr-2017	387	83	association).124	association).124	PROPN
ihlr-2017	387	84	the	the	DET
ihlr-2017	387	85	gao	gao	PROPN
ihlr-2017	387	86	’s	’s	PART
ihlr-2017	387	87	review	review	NOUN
ihlr-2017	387	88	found	find	VERB
ihlr-2017	387	89	that	that	SCONJ
ihlr-2017	387	90	consensus	consensus	NOUN
ihlr-2017	387	91	existed	exist	VERB
ihlr-2017	387	92	among	among	ADP
ihlr-2017	387	93	sources	source	NOUN
ihlr-2017	387	94	to	to	PART
ihlr-2017	387	95	include	include	VERB
ihlr-2017	387	96	charity	charity	NOUN
ihlr-2017	387	97	care	care	NOUN
ihlr-2017	387	98	,	,	PUNCT
ihlr-2017	387	99	the	the	DET
ihlr-2017	387	100	unreimbursed	unreimburse	VERB
ihlr-2017	387	101	cost	cost	NOUN
ihlr-2017	387	102	of	of	ADP
ihlr-2017	387	103	medicaid	medicaid	PROPN
ihlr-2017	387	104	and	and	CCONJ
ihlr-2017	387	105	other	other	ADJ
ihlr-2017	387	106	means	mean	NOUN
ihlr-2017	387	107	-	-	PUNCT
ihlr-2017	387	108	tested	test	VERB
ihlr-2017	387	109	government	government	NOUN
ihlr-2017	387	110	programs	program	NOUN
ihlr-2017	387	111	,	,	PUNCT
ihlr-2017	387	112	and	and	CCONJ
ihlr-2017	387	113	the	the	DET
ihlr-2017	387	114	costs	cost	NOUN
ihlr-2017	387	115	associated	associate	VERB
ihlr-2017	387	116	with	with	ADP
ihlr-2017	387	117	a	a	DET
ihlr-2017	387	118	number	number	NOUN
ihlr-2017	387	119	of	of	ADP
ihlr-2017	387	120	“	"	PUNCT
ihlr-2017	387	121	other	other	ADJ
ihlr-2017	387	122	activities	activity	NOUN
ihlr-2017	387	123	”	"	PUNCT
ihlr-2017	387	124	(	(	PUNCT
ihlr-2017	387	125	e.g.	e.g.	ADV
ihlr-2017	387	126	,	,	PUNCT
ihlr-2017	387	127	health	health	NOUN
ihlr-2017	387	128	professions	profession	NOUN
ihlr-2017	387	129	education	education	NOUN
ihlr-2017	387	130	,	,	PUNCT
ihlr-2017	387	131	medical	medical	ADJ
ihlr-2017	387	132	research	research	NOUN
ihlr-2017	387	133	,	,	PUNCT
ihlr-2017	387	134	subsidized	subsidize	VERB
ihlr-2017	387	135	health	health	NOUN
ihlr-2017	387	136	services	service	NOUN
ihlr-2017	387	137	,	,	PUNCT
ihlr-2017	387	138	etc	etc	X
ihlr-2017	387	139	.	.	X
ihlr-2017	387	140	)	)	PUNCT
ihlr-2017	387	141	in	in	ADP
ihlr-2017	387	142	a	a	DET
ihlr-2017	387	143	definition	definition	NOUN
ihlr-2017	387	144	of	of	ADP
ihlr-2017	387	145	community	community	NOUN
ihlr-2017	387	146	ben	ben	PROPN
ihlr-2017	387	147	119	119	NUM
ihlr-2017	387	148	.	.	PUNCT
ihlr-2017	388	1	i	i	PRON
ihlr-2017	388	2	d.	d.	PROPN
ihlr-2017	388	3	at	at	ADP
ihlr-2017	388	4	21	21	NUM
ihlr-2017	388	5	.	.	PUNCT
ihlr-2017	389	1	120	120	NUM
ihlr-2017	389	2	.	.	PUNCT
ihlr-2017	390	1	i	i	PRON
ihlr-2017	390	2	d.	d.	PROPN
ihlr-2017	390	3	at	at	ADP
ihlr-2017	390	4	21	21	NUM
ihlr-2017	390	5	-	-	SYM
ihlr-2017	390	6	22	22	NUM
ihlr-2017	390	7	.	.	PUNCT
ihlr-2017	390	8	121	121	NUM
ihlr-2017	390	9	.	.	PUNCT
ihlr-2017	391	1	i	i	PRON
ihlr-2017	391	2	d.	d.	PROPN
ihlr-2017	391	3	at	at	ADP
ihlr-2017	391	4	22	22	NUM
ihlr-2017	391	5	.	.	PUNCT
ihlr-2017	392	1	122	122	NUM
ihlr-2017	392	2	.	.	PUNCT
ihlr-2017	393	1	i	i	PRON
ihlr-2017	393	2	d.	d.	PROPN
ihlr-2017	393	3	123	123	NUM
ihlr-2017	393	4	.	.	PUNCT
ihlr-2017	394	1	u.s	u.s	PROPN
ihlr-2017	394	2	.	.	PROPN
ihlr-2017	394	3	gov’t	gov’t	PROPN
ihlr-2017	394	4	accountability	accountability	NOUN
ihlr-2017	394	5	office	office	NOUN
ihlr-2017	394	6	,	,	PUNCT
ihlr-2017	394	7	supra	supra	PROPN
ihlr-2017	394	8	note	note	NOUN
ihlr-2017	394	9	2	2	NUM
ihlr-2017	394	10	,	,	PUNCT
ihlr-2017	394	11	at	at	ADP
ihlr-2017	394	12	7	7	NUM
ihlr-2017	394	13	.	.	NOUN
ihlr-2017	394	14	124	124	NUM
ihlr-2017	394	15	.	.	PUNCT
ihlr-2017	395	1	i	i	PRON
ihlr-2017	395	2	d.	d.	PROPN
ihlr-2017	395	3	at	at	ADP
ihlr-2017	395	4	4	4	NUM
ihlr-2017	395	5	-	-	SYM
ihlr-2017	395	6	5	5	NUM
ihlr-2017	395	7	.	.	NUM
ihlr-2017	395	8	382	382	NUM
ihlr-2017	395	9	indiana	indiana	PROPN
ihlr-2017	395	10	health	health	PROPN
ihlr-2017	395	11	law	law	PROPN
ihlr-2017	395	12	review	review	NOUN
ihlr-2017	396	1	[	[	X
ihlr-2017	396	2	vol	vol	NOUN
ihlr-2017	396	3	.	.	PUNCT
ihlr-2017	396	4	8:2	8:2	NUM
ihlr-2017	396	5	efit.125	efit.125	PROPN
ihlr-2017	396	6	however	however	ADV
ihlr-2017	396	7	,	,	PUNCT
ihlr-2017	396	8	debate	debate	NOUN
ihlr-2017	396	9	continues	continue	VERB
ihlr-2017	396	10	over	over	ADP
ihlr-2017	396	11	the	the	DET
ihlr-2017	396	12	inclusion	inclusion	NOUN
ihlr-2017	396	13	of	of	ADP
ihlr-2017	396	14	bad	bad	ADJ
ihlr-2017	396	15	debt	debt	NOUN
ihlr-2017	396	16	,	,	PUNCT
ihlr-2017	396	17	the	the	DET
ihlr-2017	396	18	unreimbursed	unreimburse	VERB
ihlr-2017	396	19	cost	cost	NOUN
ihlr-2017	396	20	of	of	ADP
ihlr-2017	396	21	medicare	medicare	PROPN
ihlr-2017	396	22	,	,	PUNCT
ihlr-2017	396	23	and	and	CCONJ
ihlr-2017	396	24	costs	cost	NOUN
ihlr-2017	396	25	associated	associate	VERB
ihlr-2017	396	26	with	with	ADP
ihlr-2017	396	27	“	"	PUNCT
ihlr-2017	396	28	community	community	NOUN
ihlr-2017	396	29	building	building	NOUN
ihlr-2017	396	30	activities	activity	NOUN
ihlr-2017	396	31	”	"	PUNCT
ihlr-2017	396	32	(	(	PUNCT
ihlr-2017	396	33	e.g.	e.g.	ADV
ihlr-2017	396	34	,	,	PUNCT
ihlr-2017	396	35	housing	housing	NOUN
ihlr-2017	396	36	programs	program	NOUN
ihlr-2017	396	37	,	,	PUNCT
ihlr-2017	396	38	leadership	leadership	NOUN
ihlr-2017	396	39	development	development	NOUN
ihlr-2017	396	40	for	for	ADP
ihlr-2017	396	41	community	community	NOUN
ihlr-2017	396	42	members	member	NOUN
ihlr-2017	396	43	,	,	PUNCT
ihlr-2017	396	44	workforce	workforce	NOUN
ihlr-2017	396	45	development	development	PROPN
ihlr-2017	396	46	,	,	PUNCT
ihlr-2017	396	47	etc	etc	X
ihlr-2017	396	48	.	.	X
ihlr-2017	396	49	)	)	PUNCT
ihlr-2017	397	1	in	in	ADP
ihlr-2017	397	2	this	this	DET
ihlr-2017	397	3	definition.126	definition.126	NOUN
ihlr-2017	397	4	2	2	NUM
ihlr-2017	397	5	.	.	PUNCT
ihlr-2017	397	6	bad	bad	ADJ
ihlr-2017	397	7	debt	debt	NOUN
ihlr-2017	397	8	&	&	CCONJ
ihlr-2017	397	9	medicare	medicare	PROPN
ihlr-2017	397	10	shortfall	shortfall	PROPN
ihlr-2017	397	11	bad	bad	ADJ
ihlr-2017	397	12	debt	debt	NOUN
ihlr-2017	397	13	is	be	AUX
ihlr-2017	397	14	generally	generally	ADV
ihlr-2017	397	15	defined	define	VERB
ihlr-2017	397	16	as	as	ADP
ihlr-2017	397	17	uncollectible	uncollectible	ADJ
ihlr-2017	397	18	patient	patient	NOUN
ihlr-2017	397	19	accounts.127	accounts.127	NOUN
ihlr-2017	397	20	for	for	ADP
ihlr-2017	397	21	example	example	NOUN
ihlr-2017	397	22	,	,	PUNCT
ihlr-2017	397	23	if	if	SCONJ
ihlr-2017	397	24	a	a	DET
ihlr-2017	397	25	patient	patient	NOUN
ihlr-2017	397	26	’s	’s	PART
ihlr-2017	397	27	bill	bill	NOUN
ihlr-2017	397	28	is	be	AUX
ihlr-2017	397	29	$	$	SYM
ihlr-2017	397	30	5,000	5,000	NUM
ihlr-2017	397	31	,	,	PUNCT
ihlr-2017	397	32	and	and	CCONJ
ihlr-2017	397	33	the	the	DET
ihlr-2017	397	34	hospital	hospital	NOUN
ihlr-2017	397	35	only	only	ADV
ihlr-2017	397	36	expects	expect	VERB
ihlr-2017	397	37	to	to	PART
ihlr-2017	397	38	collect	collect	VERB
ihlr-2017	397	39	$	$	SYM
ihlr-2017	397	40	500	500	NUM
ihlr-2017	397	41	,	,	PUNCT
ihlr-2017	397	42	the	the	DET
ihlr-2017	397	43	bad	bad	ADJ
ihlr-2017	397	44	debt	debt	NOUN
ihlr-2017	397	45	amount	amount	NOUN
ihlr-2017	397	46	is	be	AUX
ihlr-2017	397	47	$	$	SYM
ihlr-2017	397	48	4,500	4,500	NUM
ihlr-2017	397	49	.	.	PUNCT
ihlr-2017	398	1	similarly	similarly	ADV
ihlr-2017	398	2	,	,	PUNCT
ihlr-2017	398	3	the	the	DET
ihlr-2017	398	4	unreimbursed	unreimburse	VERB
ihlr-2017	398	5	cost	cost	NOUN
ihlr-2017	398	6	of	of	ADP
ihlr-2017	398	7	medicare	medicare	PROPN
ihlr-2017	398	8	,	,	PUNCT
ihlr-2017	398	9	referred	refer	VERB
ihlr-2017	398	10	to	to	ADP
ihlr-2017	398	11	as	as	ADP
ihlr-2017	398	12	a	a	DET
ihlr-2017	398	13	“	"	PUNCT
ihlr-2017	398	14	shortfall	shortfall	NOUN
ihlr-2017	398	15	,	,	PUNCT
ihlr-2017	398	16	”	"	PUNCT
ihlr-2017	398	17	is	be	AUX
ihlr-2017	398	18	defined	define	VERB
ihlr-2017	398	19	as	as	ADP
ihlr-2017	398	20	the	the	DET
ihlr-2017	398	21	difference	difference	NOUN
ihlr-2017	398	22	between	between	ADP
ihlr-2017	398	23	a	a	DET
ihlr-2017	398	24	hospital	hospital	NOUN
ihlr-2017	398	25	’s	’s	PART
ihlr-2017	398	26	cost	cost	NOUN
ihlr-2017	398	27	to	to	PART
ihlr-2017	398	28	care	care	VERB
ihlr-2017	398	29	for	for	ADP
ihlr-2017	398	30	a	a	DET
ihlr-2017	398	31	medicare	medicare	PROPN
ihlr-2017	398	32	beneficiary	beneficiary	NOUN
ihlr-2017	398	33	and	and	CCONJ
ihlr-2017	398	34	the	the	DET
ihlr-2017	398	35	reimbursement	reimbursement	NOUN
ihlr-2017	398	36	received.128	received.128	NOUN
ihlr-2017	398	37	for	for	ADP
ihlr-2017	398	38	example	example	NOUN
ihlr-2017	398	39	,	,	PUNCT
ihlr-2017	398	40	if	if	SCONJ
ihlr-2017	398	41	it	it	PRON
ihlr-2017	398	42	costs	cost	VERB
ihlr-2017	398	43	a	a	DET
ihlr-2017	398	44	hospital	hospital	NOUN
ihlr-2017	398	45	$	$	SYM
ihlr-2017	398	46	5,000	5,000	NUM
ihlr-2017	398	47	to	to	PART
ihlr-2017	398	48	care	care	VERB
ihlr-2017	398	49	for	for	ADP
ihlr-2017	398	50	a	a	DET
ihlr-2017	398	51	medicare	medicare	NOUN
ihlr-2017	398	52	patient	patient	NOUN
ihlr-2017	398	53	,	,	PUNCT
ihlr-2017	398	54	yet	yet	CCONJ
ihlr-2017	398	55	the	the	DET
ihlr-2017	398	56	diagnosis	diagnosis	NOUN
ihlr-2017	398	57	-	-	PUNCT
ihlr-2017	398	58	related	relate	VERB
ihlr-2017	398	59	group	group	NOUN
ihlr-2017	398	60	(	(	PUNCT
ihlr-2017	398	61	“	"	PUNCT
ihlr-2017	398	62	drg	drg	NOUN
ihlr-2017	398	63	”	"	PUNCT
ihlr-2017	398	64	)	)	PUNCT
ihlr-2017	398	65	payment	payment	NOUN
ihlr-2017	398	66	is	be	AUX
ihlr-2017	398	67	only	only	ADV
ihlr-2017	398	68	$	$	SYM
ihlr-2017	398	69	4,500	4,500	NUM
ihlr-2017	398	70	,	,	PUNCT
ihlr-2017	398	71	the	the	DET
ihlr-2017	398	72	shortfall	shortfall	NOUN
ihlr-2017	398	73	amount	amount	NOUN
ihlr-2017	398	74	is	be	AUX
ihlr-2017	398	75	$	$	SYM
ihlr-2017	398	76	500	500	NUM
ihlr-2017	398	77	.	.	PUNCT
ihlr-2017	399	1	both	both	DET
ihlr-2017	399	2	bad	bad	ADJ
ihlr-2017	399	3	debt	debt	NOUN
ihlr-2017	399	4	and	and	CCONJ
ihlr-2017	399	5	shortfall	shortfall	NOUN
ihlr-2017	399	6	are	be	AUX
ihlr-2017	399	7	shown	show	VERB
ihlr-2017	399	8	on	on	ADP
ihlr-2017	399	9	hospital	hospital	NOUN
ihlr-2017	399	10	financial	financial	ADJ
ihlr-2017	399	11	statements	statement	NOUN
ihlr-2017	399	12	in	in	ADP
ihlr-2017	399	13	an	an	DET
ihlr-2017	399	14	amount	amount	NOUN
ihlr-2017	399	15	equal	equal	ADJ
ihlr-2017	399	16	to	to	ADP
ihlr-2017	399	17	the	the	DET
ihlr-2017	399	18	charges	charge	NOUN
ihlr-2017	399	19	being	be	AUX
ihlr-2017	399	20	written	write	VERB
ihlr-2017	399	21	off.129	off.129	ADV
ihlr-2017	399	22	of	of	ADP
ihlr-2017	399	23	the	the	DET
ihlr-2017	399	24	twenty	twenty	NUM
ihlr-2017	399	25	-	-	PUNCT
ihlr-2017	399	26	three	three	NUM
ihlr-2017	399	27	states	state	NOUN
ihlr-2017	399	28	that	that	PRON
ihlr-2017	399	29	have	have	AUX
ihlr-2017	399	30	enacted	enact	VERB
ihlr-2017	399	31	mandatory	mandatory	ADJ
ihlr-2017	399	32	charity	charity	NOUN
ihlr-2017	399	33	care	care	NOUN
ihlr-2017	399	34	reporting	reporting	NOUN
ihlr-2017	399	35	,	,	PUNCT
ihlr-2017	399	36	fifteen	fifteen	PROPN
ihlr-2017	399	37	allow	allow	VERB
ihlr-2017	399	38	for	for	ADP
ihlr-2017	399	39	reporting	reporting	NOUN
ihlr-2017	399	40	of	of	ADP
ihlr-2017	399	41	bad	bad	ADJ
ihlr-2017	399	42	debt	debt	NOUN
ihlr-2017	399	43	and/or	and/or	CCONJ
ihlr-2017	399	44	medicare	medicare	PROPN
ihlr-2017	399	45	shortfall.130	shortfall.130	PROPN
ihlr-2017	399	46	regarding	regard	VERB
ihlr-2017	399	47	bad	bad	ADJ
ihlr-2017	399	48	debt	debt	NOUN
ihlr-2017	399	49	,	,	PUNCT
ihlr-2017	399	50	the	the	DET
ihlr-2017	399	51	catholic	catholic	PROPN
ihlr-2017	399	52	healthcare	healthcare	PROPN
ihlr-2017	399	53	association	association	PROPN
ihlr-2017	399	54	(	(	PUNCT
ihlr-2017	399	55	“	"	PUNCT
ihlr-2017	399	56	cha	cha	NOUN
ihlr-2017	399	57	”	"	PUNCT
ihlr-2017	399	58	)	)	PUNCT
ihlr-2017	399	59	,	,	PUNCT
ihlr-2017	399	60	vha	vha	PROPN
ihlr-2017	399	61	,	,	PUNCT
ihlr-2017	399	62	and	and	CCONJ
ihlr-2017	399	63	the	the	DET
ihlr-2017	399	64	healthcare	healthcare	PROPN
ihlr-2017	399	65	financial	financial	PROPN
ihlr-2017	399	66	management	management	PROPN
ihlr-2017	399	67	association	association	PROPN
ihlr-2017	399	68	(	(	PUNCT
ihlr-2017	399	69	“	"	PUNCT
ihlr-2017	399	70	hfma	hfma	NOUN
ihlr-2017	399	71	”	"	PUNCT
ihlr-2017	399	72	)	)	PUNCT
ihlr-2017	399	73	recommend	recommend	VERB
ihlr-2017	399	74	exclusion	exclusion	NOUN
ihlr-2017	399	75	of	of	ADP
ihlr-2017	399	76	this	this	DET
ihlr-2017	399	77	loss	loss	NOUN
ihlr-2017	399	78	in	in	ADP
ihlr-2017	399	79	a	a	DET
ihlr-2017	399	80	definition	definition	NOUN
ihlr-2017	399	81	of	of	ADP
ihlr-2017	399	82	community	community	NOUN
ihlr-2017	399	83	benefit.131	benefit.131	NOUN
ihlr-2017	399	84	cha	cha	NOUN
ihlr-2017	399	85	and	and	CCONJ
ihlr-2017	399	86	vha	vha	PROPN
ihlr-2017	399	87	maintain	maintain	VERB
ihlr-2017	399	88	that	that	SCONJ
ihlr-2017	399	89	“	"	PUNCT
ihlr-2017	399	90	hospitals	hospital	NOUN
ihlr-2017	399	91	have	have	VERB
ihlr-2017	399	92	the	the	DET
ihlr-2017	399	93	responsibility	responsibility	NOUN
ihlr-2017	399	94	to	to	PART
ihlr-2017	399	95	better	well	ADV
ihlr-2017	399	96	identify	identify	VERB
ihlr-2017	399	97	patients	patient	NOUN
ihlr-2017	399	98	eligible	eligible	ADJ
ihlr-2017	399	99	for	for	ADP
ihlr-2017	399	100	charity	charity	NOUN
ihlr-2017	399	101	care	care	NOUN
ihlr-2017	399	102	,	,	PUNCT
ihlr-2017	399	103	and	and	CCONJ
ihlr-2017	399	104	thus	thus	ADV
ihlr-2017	399	105	distinguish	distinguish	VERB
ihlr-2017	399	106	charity	charity	NOUN
ihlr-2017	399	107	care	care	NOUN
ihlr-2017	399	108	from	from	ADP
ihlr-2017	399	109	bad	bad	ADJ
ihlr-2017	399	110	debt	debt	NOUN
ihlr-2017	399	111	.	.	PUNCT
ihlr-2017	400	1	”132	”132	X
ihlr-2017	400	2	likewise	likewise	ADV
ihlr-2017	400	3	,	,	PUNCT
ihlr-2017	400	4	hfma	hfma	NOUN
ihlr-2017	400	5	encourages	encourage	VERB
ihlr-2017	400	6	hospitals	hospital	NOUN
ihlr-2017	400	7	to	to	PART
ihlr-2017	400	8	design	design	VERB
ihlr-2017	400	9	charity	charity	NOUN
ihlr-2017	400	10	care	care	NOUN
ihlr-2017	400	11	policies	policy	NOUN
ihlr-2017	400	12	that	that	PRON
ihlr-2017	400	13	provide	provide	VERB
ihlr-2017	400	14	direction	direction	NOUN
ihlr-2017	400	15	for	for	ADP
ihlr-2017	400	16	assessing	assess	VERB
ihlr-2017	400	17	eligibility	eligibility	NOUN
ihlr-2017	400	18	when	when	SCONJ
ihlr-2017	400	19	patients	patient	NOUN
ihlr-2017	400	20	provide	provide	VERB
ihlr-2017	400	21	insufficient	insufficient	ADJ
ihlr-2017	400	22	information	information	NOUN
ihlr-2017	400	23	to	to	PART
ihlr-2017	400	24	make	make	VERB
ihlr-2017	400	25	a	a	DET
ihlr-2017	400	26	formal	formal	ADJ
ihlr-2017	400	27	determination.133	determination.133	PROPN
ihlr-2017	400	28	in	in	ADP
ihlr-2017	400	29	contrast	contrast	NOUN
ihlr-2017	400	30	,	,	PUNCT
ihlr-2017	400	31	the	the	DET
ihlr-2017	400	32	american	american	PROPN
ihlr-2017	400	33	hospital	hospital	PROPN
ihlr-2017	400	34	association	association	PROPN
ihlr-2017	400	35	(	(	PUNCT
ihlr-2017	400	36	“	"	PUNCT
ihlr-2017	400	37	aha	aha	INTJ
ihlr-2017	400	38	”	"	PUNCT
ihlr-2017	400	39	)	)	PUNCT
ihlr-2017	400	40	recommends	recommend	VERB
ihlr-2017	400	41	inclusion	inclusion	NOUN
ihlr-2017	400	42	of	of	ADP
ihlr-2017	400	43	bad	bad	ADJ
ihlr-2017	400	44	debt	debt	NOUN
ihlr-2017	400	45	in	in	ADP
ihlr-2017	400	46	a	a	DET
ihlr-2017	400	47	definition	definition	NOUN
ihlr-2017	400	48	of	of	ADP
ihlr-2017	400	49	community	community	NOUN
ihlr-2017	400	50	benefit	benefit	NOUN
ihlr-2017	400	51	,	,	PUNCT
ihlr-2017	400	52	asserting	assert	VERB
ihlr-2017	400	53	that	that	SCONJ
ihlr-2017	400	54	low	low	ADJ
ihlr-2017	400	55	-	-	PUNCT
ihlr-2017	400	56	income	income	NOUN
ihlr-2017	400	57	patients	patient	NOUN
ihlr-2017	400	58	represent	represent	VERB
ihlr-2017	400	59	the	the	DET
ihlr-2017	400	60	majority	majority	NOUN
ihlr-2017	400	61	of	of	ADP
ihlr-2017	400	62	uncollectible	uncollectible	ADJ
ihlr-2017	400	63	accounts	account	NOUN
ihlr-2017	400	64	and	and	CCONJ
ihlr-2017	400	65	would	would	AUX
ihlr-2017	400	66	qualify	qualify	VERB
ihlr-2017	400	67	for	for	ADP
ihlr-2017	400	68	charity	charity	NOUN
ihlr-2017	400	69	care	care	NOUN
ihlr-2017	400	70	were	be	AUX
ihlr-2017	400	71	the	the	DET
ihlr-2017	400	72	appropriate	appropriate	ADJ
ihlr-2017	400	73	documentation	documentation	NOUN
ihlr-2017	400	74	available.134	available.134	VERB
ihlr-2017	400	75	the	the	DET
ihlr-2017	400	76	irs	irs	PROPN
ihlr-2017	400	77	and	and	CCONJ
ihlr-2017	400	78	the	the	DET
ihlr-2017	400	79	centers	center	NOUN
ihlr-2017	400	80	for	for	ADP
ihlr-2017	400	81	medicare	medicare	PROPN
ihlr-2017	400	82	and	and	CCONJ
ihlr-2017	400	83	medicaid	medicaid	PROPN
ihlr-2017	400	84	services	service	NOUN
ihlr-2017	400	85	(	(	PUNCT
ihlr-2017	400	86	“	"	PUNCT
ihlr-2017	400	87	cms	cms	NOUN
ihlr-2017	400	88	”	"	PUNCT
ihlr-2017	400	89	)	)	PUNCT
ihlr-2017	400	90	have	have	AUX
ihlr-2017	400	91	not	not	PART
ihlr-2017	400	92	tak	tak	NOUN
ihlr-2017	400	93	125	125	NUM
ihlr-2017	400	94	.	.	PUNCT
ihlr-2017	401	1	i	i	PRON
ihlr-2017	401	2	d.	d.	PROPN
ihlr-2017	401	3	at	at	ADP
ihlr-2017	401	4	7	7	NUM
ihlr-2017	401	5	,	,	PUNCT
ihlr-2017	401	6	29	29	NUM
ihlr-2017	401	7	,	,	PUNCT
ihlr-2017	401	8	49	49	NUM
ihlr-2017	401	9	-	-	SYM
ihlr-2017	401	10	51	51	NUM
ihlr-2017	401	11	.	.	PUNCT
ihlr-2017	402	1	126	126	NUM
ihlr-2017	402	2	.	.	PUNCT
ihlr-2017	403	1	i	i	PRON
ihlr-2017	403	2	d.	d.	PROPN
ihlr-2017	403	3	at	at	ADP
ihlr-2017	403	4	7	7	NUM
ihlr-2017	403	5	,	,	PUNCT
ihlr-2017	403	6	29	29	NUM
ihlr-2017	403	7	,	,	PUNCT
ihlr-2017	403	8	49	49	NUM
ihlr-2017	403	9	.	.	PUNCT
ihlr-2017	404	1	see	see	VERB
ihlr-2017	404	2	generally	generally	ADV
ihlr-2017	404	3	internal	internal	ADJ
ihlr-2017	404	4	revenue	revenue	NOUN
ihlr-2017	404	5	serv	serv	X
ihlr-2017	404	6	.	.	PUNCT
ihlr-2017	404	7	,	,	PUNCT
ihlr-2017	404	8	dep’t	dep’t	NOUN
ihlr-2017	404	9	of	of	ADP
ihlr-2017	404	10	the	the	DET
ihlr-2017	404	11	treasury	treasury	NOUN
ihlr-2017	404	12	,	,	PUNCT
ihlr-2017	404	13	publication	publication	NOUN
ihlr-2017	404	14	535	535	NUM
ihlr-2017	404	15	,	,	PUNCT
ihlr-2017	404	16	cat	cat	NOUN
ihlr-2017	404	17	.	.	PUNCT
ihlr-2017	405	1	no	no	INTJ
ihlr-2017	405	2	.	.	NOUN
ihlr-2017	406	1	15065z	15065z	NUM
ihlr-2017	406	2	,	,	PUNCT
ihlr-2017	406	3	business	business	NOUN
ihlr-2017	406	4	expenses	expense	NOUN
ihlr-2017	406	5	,	,	PUNCT
ihlr-2017	406	6	(	(	PUNCT
ihlr-2017	406	7	2009	2009	NUM
ihlr-2017	406	8	)	)	PUNCT
ihlr-2017	406	9	,	,	PUNCT
ihlr-2017	406	10	available	available	ADJ
ihlr-2017	406	11	at	at	ADP
ihlr-2017	406	12	http://www.irs.gov/pub/irs-pdf/p535.pdf	http://www.irs.gov/pub/irs-pdf/p535.pdf	PROPN
ihlr-2017	406	13	(	(	PUNCT
ihlr-2017	406	14	providing	provide	VERB
ihlr-2017	406	15	a	a	DET
ihlr-2017	406	16	comprehensive	comprehensive	ADJ
ihlr-2017	406	17	discussion	discussion	NOUN
ihlr-2017	406	18	of	of	ADP
ihlr-2017	406	19	business	business	NOUN
ihlr-2017	406	20	bad	bad	ADJ
ihlr-2017	406	21	debt	debt	NOUN
ihlr-2017	406	22	.	.	PUNCT
ihlr-2017	406	23	)	)	PUNCT
ihlr-2017	406	24	.	.	PUNCT
ihlr-2017	407	1	127	127	NUM
ihlr-2017	407	2	.	.	PUNCT
ihlr-2017	408	1	u.s	u.s	PROPN
ihlr-2017	408	2	.	.	PROPN
ihlr-2017	408	3	gov’t	gov’t	PROPN
ihlr-2017	408	4	accountability	accountability	NOUN
ihlr-2017	408	5	office	office	NOUN
ihlr-2017	408	6	,	,	PUNCT
ihlr-2017	408	7	supra	supra	PROPN
ihlr-2017	408	8	note	note	NOUN
ihlr-2017	408	9	2	2	NUM
ihlr-2017	408	10	,	,	PUNCT
ihlr-2017	408	11	at	at	ADP
ihlr-2017	408	12	19	19	NUM
ihlr-2017	408	13	.	.	NOUN
ihlr-2017	408	14	128	128	NUM
ihlr-2017	408	15	.	.	PUNCT
ihlr-2017	409	1	i	i	PRON
ihlr-2017	409	2	d.	d.	PROPN
ihlr-2017	409	3	at	at	ADP
ihlr-2017	409	4	6	6	NUM
ihlr-2017	409	5	n.21	n.21	PROPN
ihlr-2017	409	6	.	.	PROPN
ihlr-2017	409	7	129	129	NUM
ihlr-2017	409	8	.	.	PUNCT
ihlr-2017	409	9	telephone	telephone	NOUN
ihlr-2017	409	10	interview	interview	NOUN
ihlr-2017	409	11	with	with	ADP
ihlr-2017	409	12	ken	ken	PROPN
ihlr-2017	409	13	j.	j.	PROPN
ihlr-2017	409	14	harbaugh	harbaugh	PROPN
ihlr-2017	409	15	,	,	PUNCT
ihlr-2017	409	16	chief	chief	ADJ
ihlr-2017	409	17	fin	fin	NOUN
ihlr-2017	409	18	.	.	PUNCT
ihlr-2017	410	1	officer	officer	NOUN
ihlr-2017	410	2	,	,	PUNCT
ihlr-2017	410	3	osf	osf	PROPN
ihlr-2017	410	4	saint	saint	PROPN
ihlr-2017	410	5	francis	francis	PROPN
ihlr-2017	410	6	med	med	PROPN
ihlr-2017	410	7	.	.	PUNCT
ihlr-2017	411	1	center	center	PROPN
ihlr-2017	411	2	(	(	PUNCT
ihlr-2017	411	3	jan	jan	PROPN
ihlr-2017	411	4	.	.	PROPN
ihlr-2017	411	5	4	4	NUM
ihlr-2017	411	6	,	,	PUNCT
ihlr-2017	411	7	2010	2010	NUM
ihlr-2017	411	8	)	)	PUNCT
ihlr-2017	411	9	.	.	PUNCT
ihlr-2017	412	1	130	130	NUM
ihlr-2017	412	2	.	.	PUNCT
ihlr-2017	412	3	salinsky	salinsky	PROPN
ihlr-2017	412	4	,	,	PUNCT
ihlr-2017	412	5	supra	supra	PROPN
ihlr-2017	412	6	note	note	NOUN
ihlr-2017	412	7	55	55	NUM
ihlr-2017	412	8	,	,	PUNCT
ihlr-2017	412	9	at	at	ADP
ihlr-2017	412	10	16	16	NUM
ihlr-2017	412	11	.	.	PUNCT
ihlr-2017	413	1	131	131	NUM
ihlr-2017	413	2	.	.	PUNCT
ihlr-2017	414	1	u.s	u.s	PROPN
ihlr-2017	414	2	.	.	PROPN
ihlr-2017	414	3	gov’t	gov’t	PROPN
ihlr-2017	414	4	accountability	accountability	NOUN
ihlr-2017	414	5	office	office	NOUN
ihlr-2017	414	6	,	,	PUNCT
ihlr-2017	414	7	supra	supra	PROPN
ihlr-2017	414	8	note	note	NOUN
ihlr-2017	414	9	2	2	NUM
ihlr-2017	414	10	,	,	PUNCT
ihlr-2017	414	11	at	at	ADP
ihlr-2017	414	12	20	20	NUM
ihlr-2017	414	13	.	.	PUNCT
ihlr-2017	414	14	132	132	NUM
ihlr-2017	414	15	.	.	PUNCT
ihlr-2017	415	1	i	i	PRON
ihlr-2017	415	2	d.	d.	PROPN
ihlr-2017	415	3	133	133	NUM
ihlr-2017	415	4	.	.	PUNCT
ihlr-2017	416	1	i	i	PRON
ihlr-2017	416	2	d.	d.	PROPN
ihlr-2017	416	3	at	at	ADP
ihlr-2017	416	4	20	20	NUM
ihlr-2017	416	5	-	-	SYM
ihlr-2017	416	6	21	21	NUM
ihlr-2017	416	7	.	.	PUNCT
ihlr-2017	417	1	134	134	NUM
ihlr-2017	417	2	.	.	PUNCT
ihlr-2017	418	1	i	i	PRON
ihlr-2017	418	2	d.	d.	PROPN
ihlr-2017	418	3	at	at	ADP
ihlr-2017	418	4	21	21	NUM
ihlr-2017	418	5	.	.	PUNCT
ihlr-2017	419	1	2011	2011	NUM
ihlr-2017	419	2	]	]	PUNCT
ihlr-2017	419	3	hospital	hospital	NOUN
ihlr-2017	419	4	tax	tax	NOUN
ihlr-2017	419	5	-	-	PUNCT
ihlr-2017	419	6	exemption	exemption	NOUN
ihlr-2017	419	7	and	and	CCONJ
ihlr-2017	419	8	the	the	DET
ihlr-2017	419	9	community	community	NOUN
ihlr-2017	419	10	benefit	benefit	NOUN
ihlr-2017	419	11	standard	standard	NOUN
ihlr-2017	419	12	383	383	NUM
ihlr-2017	419	13	en	en	ADP
ihlr-2017	419	14	a	a	DET
ihlr-2017	419	15	position	position	NOUN
ihlr-2017	419	16	on	on	ADP
ihlr-2017	419	17	the	the	DET
ihlr-2017	419	18	issue	issue	NOUN
ihlr-2017	419	19	;	;	PUNCT
ihlr-2017	419	20	however	however	ADV
ihlr-2017	419	21	,	,	PUNCT
ihlr-2017	419	22	both	both	PRON
ihlr-2017	419	23	utilize	utilize	VERB
ihlr-2017	419	24	reporting	report	VERB
ihlr-2017	419	25	instruments	instrument	NOUN
ihlr-2017	419	26	that	that	PRON
ihlr-2017	419	27	permit	permit	VERB
ihlr-2017	419	28	hospitals	hospital	NOUN
ihlr-2017	419	29	to	to	PART
ihlr-2017	419	30	estimate	estimate	VERB
ihlr-2017	419	31	the	the	DET
ihlr-2017	419	32	amount	amount	NOUN
ihlr-2017	419	33	of	of	ADP
ihlr-2017	419	34	bad	bad	ADJ
ihlr-2017	419	35	debt	debt	NOUN
ihlr-2017	419	36	attributable	attributable	ADJ
ihlr-2017	419	37	to	to	PART
ihlr-2017	419	38	lowincome	lowincome	VERB
ihlr-2017	419	39	patients.135	patients.135	NOUN
ihlr-2017	419	40	concerning	concern	VERB
ihlr-2017	419	41	treatment	treatment	NOUN
ihlr-2017	419	42	of	of	ADP
ihlr-2017	419	43	medicare	medicare	PROPN
ihlr-2017	419	44	shortfalls	shortfall	NOUN
ihlr-2017	419	45	,	,	PUNCT
ihlr-2017	419	46	cha	cha	PROPN
ihlr-2017	419	47	and	and	CCONJ
ihlr-2017	419	48	vha	vha	PROPN
ihlr-2017	419	49	recommend	recommend	VERB
ihlr-2017	419	50	exclusion	exclusion	NOUN
ihlr-2017	419	51	of	of	ADP
ihlr-2017	419	52	shortfall	shortfall	NOUN
ihlr-2017	419	53	losses	loss	NOUN
ihlr-2017	419	54	in	in	ADP
ihlr-2017	419	55	a	a	DET
ihlr-2017	419	56	definition	definition	NOUN
ihlr-2017	419	57	of	of	ADP
ihlr-2017	419	58	community	community	NOUN
ihlr-2017	419	59	benefit	benefit	NOUN
ihlr-2017	419	60	,	,	PUNCT
ihlr-2017	419	61	citing	cite	VERB
ihlr-2017	419	62	concerns	concern	NOUN
ihlr-2017	419	63	over	over	ADP
ihlr-2017	419	64	hospital	hospital	NOUN
ihlr-2017	419	65	inefficiency	inefficiency	NOUN
ihlr-2017	419	66	,	,	PUNCT
ihlr-2017	419	67	as	as	SCONJ
ihlr-2017	419	68	opposed	oppose	VERB
ihlr-2017	419	69	to	to	ADP
ihlr-2017	419	70	underpayment.136	underpayment.136	NOUN
ihlr-2017	419	71	further	far	ADV
ihlr-2017	419	72	,	,	PUNCT
ihlr-2017	419	73	because	because	SCONJ
ihlr-2017	419	74	nonprofit	nonprofit	ADJ
ihlr-2017	419	75	and	and	CCONJ
ihlr-2017	419	76	for	for	ADP
ihlr-2017	419	77	-	-	PUNCT
ihlr-2017	419	78	profit	profit	NOUN
ihlr-2017	419	79	hospitals	hospital	NOUN
ihlr-2017	419	80	compete	compete	VERB
ihlr-2017	419	81	to	to	PART
ihlr-2017	419	82	attract	attract	VERB
ihlr-2017	419	83	medicare	medicare	NOUN
ihlr-2017	419	84	patients	patient	NOUN
ihlr-2017	419	85	,	,	PUNCT
ihlr-2017	419	86	service	service	NOUN
ihlr-2017	419	87	to	to	ADP
ihlr-2017	419	88	this	this	DET
ihlr-2017	419	89	population	population	NOUN
ihlr-2017	419	90	is	be	AUX
ihlr-2017	419	91	not	not	PART
ihlr-2017	419	92	a	a	DET
ihlr-2017	419	93	differentiating	differentiate	VERB
ihlr-2017	419	94	feature.137	feature.137	NOUN
ihlr-2017	419	95	by	by	ADP
ihlr-2017	419	96	comparison	comparison	NOUN
ihlr-2017	419	97	,	,	PUNCT
ihlr-2017	419	98	aha	aha	INTJ
ihlr-2017	419	99	recommends	recommend	VERB
ihlr-2017	419	100	inclusion	inclusion	NOUN
ihlr-2017	419	101	of	of	ADP
ihlr-2017	419	102	shortfall	shortfall	NOUN
ihlr-2017	419	103	losses	loss	NOUN
ihlr-2017	419	104	in	in	ADP
ihlr-2017	419	105	a	a	DET
ihlr-2017	419	106	definition	definition	NOUN
ihlr-2017	419	107	of	of	ADP
ihlr-2017	419	108	community	community	NOUN
ihlr-2017	419	109	benefits	benefit	NOUN
ihlr-2017	419	110	citing	cite	VERB
ihlr-2017	419	111	medicare	medicare	PROPN
ihlr-2017	419	112	’s	’s	PART
ihlr-2017	419	113	lack	lack	NOUN
ihlr-2017	419	114	of	of	ADP
ihlr-2017	419	115	full	full	ADJ
ihlr-2017	419	116	compensation	compensation	NOUN
ihlr-2017	419	117	for	for	ADP
ihlr-2017	419	118	hospital	hospital	NOUN
ihlr-2017	419	119	costs	cost	NOUN
ihlr-2017	419	120	and	and	CCONJ
ihlr-2017	419	121	the	the	DET
ihlr-2017	419	122	large	large	ADJ
ihlr-2017	419	123	number	number	NOUN
ihlr-2017	419	124	of	of	ADP
ihlr-2017	419	125	low	low	ADJ
ihlr-2017	419	126	-	-	PUNCT
ihlr-2017	419	127	income	income	NOUN
ihlr-2017	419	128	beneficiaries.138	beneficiaries.138	NOUN
ihlr-2017	419	129	hfma	hfma	NOUN
ihlr-2017	419	130	recommends	recommend	VERB
ihlr-2017	419	131	that	that	SCONJ
ihlr-2017	419	132	individual	individual	ADJ
ihlr-2017	419	133	hospitals	hospital	NOUN
ihlr-2017	419	134	consider	consider	VERB
ihlr-2017	419	135	their	their	PRON
ihlr-2017	419	136	specific	specific	ADJ
ihlr-2017	419	137	financial	financial	ADJ
ihlr-2017	419	138	status	status	NOUN
ihlr-2017	419	139	when	when	SCONJ
ihlr-2017	419	140	deciding	decide	VERB
ihlr-2017	419	141	whether	whether	SCONJ
ihlr-2017	419	142	to	to	PART
ihlr-2017	419	143	include	include	VERB
ihlr-2017	419	144	shortfall	shortfall	NOUN
ihlr-2017	419	145	losses	loss	NOUN
ihlr-2017	419	146	in	in	ADP
ihlr-2017	419	147	a	a	DET
ihlr-2017	419	148	reporting	reporting	NOUN
ihlr-2017	419	149	of	of	ADP
ihlr-2017	419	150	community	community	NOUN
ihlr-2017	419	151	benefit.139	benefit.139	NOUN
ihlr-2017	419	152	the	the	DET
ihlr-2017	419	153	irs	irs	PROPN
ihlr-2017	419	154	has	have	AUX
ihlr-2017	419	155	not	not	PART
ihlr-2017	419	156	taken	take	VERB
ihlr-2017	419	157	a	a	DET
ihlr-2017	419	158	position	position	NOUN
ihlr-2017	419	159	on	on	ADP
ihlr-2017	419	160	the	the	DET
ihlr-2017	419	161	issue	issue	NOUN
ihlr-2017	419	162	;	;	PUNCT
ihlr-2017	419	163	however	however	ADV
ihlr-2017	419	164	,	,	PUNCT
ihlr-2017	419	165	schedule	schedule	NOUN
ihlr-2017	419	166	h	h	NOUN
ihlr-2017	419	167	requires	require	VERB
ihlr-2017	419	168	that	that	SCONJ
ihlr-2017	419	169	hospitals	hospital	NOUN
ihlr-2017	419	170	report	report	VERB
ihlr-2017	419	171	medicare	medicare	NOUN
ihlr-2017	419	172	revenue	revenue	NOUN
ihlr-2017	419	173	and	and	CCONJ
ihlr-2017	419	174	cost	cost	NOUN
ihlr-2017	419	175	information	information	NOUN
ihlr-2017	419	176	separate	separate	ADJ
ihlr-2017	419	177	from	from	ADP
ihlr-2017	419	178	traditional	traditional	ADJ
ihlr-2017	419	179	community	community	NOUN
ihlr-2017	419	180	benefit	benefit	NOUN
ihlr-2017	419	181	activities	activity	NOUN
ihlr-2017	419	182	,	,	PUNCT
ihlr-2017	419	183	and	and	CCONJ
ihlr-2017	419	184	allows	allow	VERB
ihlr-2017	419	185	them	they	PRON
ihlr-2017	419	186	to	to	PART
ihlr-2017	419	187	explain	explain	VERB
ihlr-2017	419	188	what	what	DET
ihlr-2017	419	189	portion	portion	NOUN
ihlr-2017	419	190	of	of	ADP
ihlr-2017	419	191	these	these	DET
ihlr-2017	419	192	costs	cost	NOUN
ihlr-2017	419	193	they	they	PRON
ihlr-2017	419	194	feel	feel	VERB
ihlr-2017	419	195	should	should	AUX
ihlr-2017	419	196	be	be	AUX
ihlr-2017	419	197	included	include	VERB
ihlr-2017	419	198	as	as	ADP
ihlr-2017	419	199	community	community	NOUN
ihlr-2017	419	200	benefit.140	benefit.140	NOUN
ihlr-2017	419	201	similarly	similarly	ADV
ihlr-2017	419	202	,	,	PUNCT
ihlr-2017	419	203	cms	cms	PROPN
ihlr-2017	419	204	has	have	AUX
ihlr-2017	419	205	not	not	PART
ihlr-2017	419	206	officially	officially	ADV
ihlr-2017	419	207	taken	take	VERB
ihlr-2017	419	208	a	a	DET
ihlr-2017	419	209	position,141	position,141	NOUN
ihlr-2017	419	210	but	but	CCONJ
ihlr-2017	419	211	it	it	PRON
ihlr-2017	419	212	does	do	AUX
ihlr-2017	419	213	collect	collect	VERB
ihlr-2017	419	214	information	information	NOUN
ihlr-2017	419	215	on	on	ADP
ihlr-2017	419	216	hospitals	hospital	NOUN
ihlr-2017	419	217	’	'	PUNCT
ihlr-2017	419	218	unreimbursed	unreimburse	VERB
ihlr-2017	419	219	costs.142	costs.142	PROPN
ihlr-2017	419	220	a.	a.	NOUN
ihlr-2017	419	221	bad	bad	ADJ
ihlr-2017	419	222	debt	debt	NOUN
ihlr-2017	419	223	inclusion	inclusion	NOUN
ihlr-2017	419	224	of	of	ADP
ihlr-2017	419	225	bad	bad	ADJ
ihlr-2017	419	226	debt	debt	NOUN
ihlr-2017	419	227	in	in	ADP
ihlr-2017	419	228	a	a	DET
ihlr-2017	419	229	definition	definition	NOUN
ihlr-2017	419	230	of	of	ADP
ihlr-2017	419	231	community	community	NOUN
ihlr-2017	419	232	benefit	benefit	NOUN
ihlr-2017	419	233	is	be	AUX
ihlr-2017	419	234	of	of	ADP
ihlr-2017	419	235	great	great	ADJ
ihlr-2017	419	236	significance	significance	NOUN
ihlr-2017	419	237	to	to	ADP
ihlr-2017	419	238	nonprofit	nonprofit	ADJ
ihlr-2017	419	239	hospitals	hospital	NOUN
ihlr-2017	419	240	given	give	VERB
ihlr-2017	419	241	that	that	SCONJ
ihlr-2017	419	242	many	many	ADJ
ihlr-2017	419	243	report	report	NOUN
ihlr-2017	419	244	losses	loss	NOUN
ihlr-2017	419	245	in	in	ADP
ihlr-2017	419	246	substantial	substantial	ADJ
ihlr-2017	419	247	amounts	amount	NOUN
ihlr-2017	419	248	as	as	SCONJ
ihlr-2017	419	249	compared	compare	VERB
ihlr-2017	419	250	to	to	ADP
ihlr-2017	419	251	charity	charity	PROPN
ihlr-2017	419	252	care.143	care.143	PROPN
ihlr-2017	419	253	based	base	VERB
ihlr-2017	419	254	on	on	ADP
ihlr-2017	419	255	2004	2004	NUM
ihlr-2017	419	256	data	datum	NOUN
ihlr-2017	419	257	,	,	PUNCT
ihlr-2017	419	258	hospitalspecific	hospitalspecific	ADJ
ihlr-2017	419	259	bad	bad	ADJ
ihlr-2017	419	260	debt	debt	NOUN
ihlr-2017	419	261	was	be	AUX
ihlr-2017	419	262	estimated	estimate	VERB
ihlr-2017	419	263	to	to	PART
ihlr-2017	419	264	be	be	AUX
ihlr-2017	419	265	between	between	ADP
ihlr-2017	419	266	$	$	SYM
ihlr-2017	419	267	26	26	NUM
ihlr-2017	419	268	billion	billion	NUM
ihlr-2017	419	269	and	and	CCONJ
ihlr-2017	419	270	$	$	SYM
ihlr-2017	419	271	30	30	NUM
ihlr-2017	419	272	billion	billion	NUM
ihlr-2017	419	273	annually	annually	ADV
ihlr-2017	419	274	,	,	PUNCT
ihlr-2017	419	275	with	with	ADP
ihlr-2017	419	276	research	research	NOUN
ihlr-2017	419	277	suggesting	suggest	VERB
ihlr-2017	419	278	a	a	DET
ihlr-2017	419	279	two	two	NUM
ihlr-2017	419	280	to	to	PART
ihlr-2017	419	281	four	four	NUM
ihlr-2017	419	282	percent	percent	NOUN
ihlr-2017	419	283	increase	increase	NOUN
ihlr-2017	419	284	in	in	ADP
ihlr-2017	419	285	hospitals	hospital	NOUN
ihlr-2017	419	286	’	'	PUNCT
ihlr-2017	419	287	bad	bad	ADJ
ihlr-2017	419	288	debt	debt	NOUN
ihlr-2017	419	289	expense	expense	NOUN
ihlr-2017	419	290	,	,	PUNCT
ihlr-2017	419	291	as	as	ADP
ihlr-2017	419	292	a	a	DET
ihlr-2017	419	293	percentage	percentage	NOUN
ihlr-2017	419	294	of	of	ADP
ihlr-2017	419	295	revenue	revenue	NOUN
ihlr-2017	419	296	,	,	PUNCT
ihlr-2017	419	297	by	by	ADP
ihlr-2017	419	298	2012.144	2012.144	NUM
ihlr-2017	419	299	further	far	ADV
ihlr-2017	419	300	,	,	PUNCT
ihlr-2017	419	301	it	it	PRON
ihlr-2017	419	302	is	be	AUX
ihlr-2017	419	303	often	often	ADV
ihlr-2017	419	304	impossible	impossible	ADJ
ihlr-2017	419	305	to	to	PART
ihlr-2017	419	306	disentangle	disentangle	VERB
ihlr-2017	419	307	bad	bad	ADJ
ihlr-2017	419	308	debt	debt	NOUN
ihlr-2017	419	309	from	from	ADP
ihlr-2017	419	310	charity	charity	NOUN
ihlr-2017	419	311	care	care	NOUN
ihlr-2017	419	312	,	,	PUNCT
ihlr-2017	419	313	as	as	SCONJ
ihlr-2017	419	314	more	more	ADJ
ihlr-2017	419	315	than	than	ADP
ihlr-2017	419	316	ninety	ninety	NUM
ihlr-2017	419	317	percent	percent	NOUN
ihlr-2017	419	318	of	of	ADP
ihlr-2017	419	319	hospitals	hospital	NOUN
ihlr-2017	419	320	state	state	VERB
ihlr-2017	419	321	that	that	SCONJ
ihlr-2017	419	322	at	at	ADV
ihlr-2017	419	323	least	least	ADJ
ihlr-2017	419	324	some	some	PRON
ihlr-2017	419	325	portion	portion	NOUN
ihlr-2017	419	326	of	of	ADP
ihlr-2017	419	327	their	their	PRON
ihlr-2017	419	328	bad	bad	ADJ
ihlr-2017	419	329	debt	debt	NOUN
ihlr-2017	419	330	consists	consist	VERB
ihlr-2017	419	331	of	of	ADP
ihlr-2017	419	332	accounts	account	NOUN
ihlr-2017	419	333	that	that	PRON
ihlr-2017	419	334	could	could	AUX
ihlr-2017	419	335	be	be	AUX
ihlr-2017	419	336	classified	classify	VERB
ihlr-2017	419	337	as	as	SCONJ
ihlr-2017	419	338	charity	charity	NOUN
ihlr-2017	419	339	care	care	NOUN
ihlr-2017	419	340	had	have	VERB
ihlr-2017	419	341	the	the	DET
ihlr-2017	419	342	patients	patient	NOUN
ihlr-2017	419	343	135	135	NUM
ihlr-2017	419	344	.	.	PUNCT
ihlr-2017	420	1	i	i	PRON
ihlr-2017	420	2	d.	d.	PROPN
ihlr-2017	420	3	136	136	NUM
ihlr-2017	420	4	.	.	PUNCT
ihlr-2017	421	1	i	i	PRON
ihlr-2017	421	2	d.	d.	PROPN
ihlr-2017	421	3	at	at	ADP
ihlr-2017	421	4	24	24	NUM
ihlr-2017	421	5	.	.	PUNCT
ihlr-2017	421	6	137	137	NUM
ihlr-2017	421	7	.	.	PUNCT
ihlr-2017	422	1	i	i	PRON
ihlr-2017	422	2	d.	d.	PROPN
ihlr-2017	422	3	138	138	NUM
ihlr-2017	422	4	.	.	PUNCT
ihlr-2017	423	1	i	i	PRON
ihlr-2017	423	2	d.	d.	PROPN
ihlr-2017	423	3	at	at	ADP
ihlr-2017	423	4	24	24	NUM
ihlr-2017	423	5	-	-	SYM
ihlr-2017	423	6	25	25	NUM
ihlr-2017	423	7	.	.	PUNCT
ihlr-2017	423	8	139	139	NUM
ihlr-2017	423	9	.	.	PUNCT
ihlr-2017	424	1	i	i	PRON
ihlr-2017	424	2	d.	d.	PROPN
ihlr-2017	424	3	140	140	NUM
ihlr-2017	424	4	.	.	PUNCT
ihlr-2017	425	1	i	i	PRON
ihlr-2017	425	2	d.	d.	PROPN
ihlr-2017	425	3	at	at	ADP
ihlr-2017	425	4	25	25	NUM
ihlr-2017	425	5	.	.	PUNCT
ihlr-2017	425	6	141	141	NUM
ihlr-2017	425	7	.	.	PUNCT
ihlr-2017	426	1	i	i	PRON
ihlr-2017	426	2	d.	d.	PROPN
ihlr-2017	426	3	142	142	NUM
ihlr-2017	426	4	.	.	PUNCT
ihlr-2017	427	1	internal	internal	ADJ
ihlr-2017	427	2	revenue	revenue	NOUN
ihlr-2017	427	3	serv	serv	X
ihlr-2017	427	4	.	.	PUNCT
ihlr-2017	427	5	,	,	PUNCT
ihlr-2017	427	6	dep’t	dep’t	NOUN
ihlr-2017	427	7	of	of	ADP
ihlr-2017	427	8	the	the	DET
ihlr-2017	427	9	treasury	treasury	NOUN
ihlr-2017	427	10	,	,	PUNCT
ihlr-2017	427	11	omb	omb	NOUN
ihlr-2017	427	12	no	no	INTJ
ihlr-2017	427	13	.	.	PROPN
ihlr-2017	428	1	1545	1545	NUM
ihlr-2017	428	2	-	-	SYM
ihlr-2017	428	3	0047	0047	NUM
ihlr-2017	428	4	,	,	PUNCT
ihlr-2017	428	5	schedule	schedule	NOUN
ihlr-2017	428	6	h	h	NOUN
ihlr-2017	428	7	(	(	PUNCT
ihlr-2017	428	8	form	form	NOUN
ihlr-2017	428	9	990	990	NUM
ihlr-2017	428	10	)	)	PUNCT
ihlr-2017	428	11	,	,	PUNCT
ihlr-2017	428	12	hospitals	hospital	NOUN
ihlr-2017	428	13	(	(	PUNCT
ihlr-2017	428	14	2010	2010	NUM
ihlr-2017	428	15	)	)	PUNCT
ihlr-2017	428	16	,	,	PUNCT
ihlr-2017	428	17	available	available	ADJ
ihlr-2017	428	18	at	at	ADP
ihlr-2017	428	19	http://www.irs.gov/pub/irspdf/f990sh.pdf	http://www.irs.gov/pub/irspdf/f990sh.pdf	PROPN
ihlr-2017	428	20	.	.	PUNCT
ihlr-2017	429	1	143	143	NUM
ihlr-2017	429	2	.	.	PUNCT
ihlr-2017	430	1	u.s	u.s	PROPN
ihlr-2017	430	2	.	.	PROPN
ihlr-2017	430	3	gov’t	gov’t	PROPN
ihlr-2017	430	4	accountability	accountability	NOUN
ihlr-2017	430	5	office	office	NOUN
ihlr-2017	430	6	,	,	PUNCT
ihlr-2017	430	7	supra	supra	PROPN
ihlr-2017	430	8	note	note	NOUN
ihlr-2017	430	9	2	2	NUM
ihlr-2017	430	10	,	,	PUNCT
ihlr-2017	430	11	at	at	ADP
ihlr-2017	430	12	23	23	NUM
ihlr-2017	430	13	.	.	PUNCT
ihlr-2017	431	1	144	144	NUM
ihlr-2017	431	2	.	.	PUNCT
ihlr-2017	431	3	nick	nick	PROPN
ihlr-2017	431	4	a.	a.	PROPN
ihlr-2017	431	5	lecuyer	lecuyer	PROPN
ihlr-2017	431	6	&	&	CCONJ
ihlr-2017	431	7	shubham	shubham	PROPN
ihlr-2017	431	8	singhal	singhal	PROPN
ihlr-2017	431	9	,	,	PUNCT
ihlr-2017	431	10	overhauling	overhaul	VERB
ihlr-2017	431	11	the	the	DET
ihlr-2017	431	12	us	us	PROPN
ihlr-2017	431	13	health	health	NOUN
ihlr-2017	431	14	care	care	NOUN
ihlr-2017	431	15	payment	payment	NOUN
ihlr-2017	431	16	system	system	NOUN
ihlr-2017	431	17	,	,	PUNCT
ihlr-2017	431	18	the	the	DET
ihlr-2017	431	19	mckinsey	mckinsey	NOUN
ihlr-2017	431	20	quarterly	quarterly	ADV
ihlr-2017	431	21	,	,	PUNCT
ihlr-2017	431	22	june	june	PROPN
ihlr-2017	431	23	2007	2007	NUM
ihlr-2017	431	24	,	,	PUNCT
ihlr-2017	431	25	at	at	ADP
ihlr-2017	431	26	4	4	NUM
ihlr-2017	431	27	,	,	PUNCT
ihlr-2017	431	28	available	available	ADJ
ihlr-2017	431	29	at	at	ADP
ihlr-2017	431	30	https://www.tipaaa.com/	https://www.tipaaa.com/	PROPN
ihlr-2017	431	31	pdf	pdf	PROPN
ihlr-2017	431	32	/	/	SYM
ihlr-2017	431	33	overhauling%20the%20us%20health%20care%20payment%20system	overhauling%20the%20us%20health%20care%20payment%20system	PROPN
ihlr-2017	431	34	-	-	PUNCT
ihlr-2017	431	35	mckinsey%	mckinsey%	NOUN
ihlr-2017	431	36	20report.pdf	20report.pdf	NOUN
ihlr-2017	431	37	.	.	PUNCT
ihlr-2017	431	38	384	384	NUM
ihlr-2017	431	39	indiana	indiana	PROPN
ihlr-2017	431	40	health	health	PROPN
ihlr-2017	431	41	law	law	PROPN
ihlr-2017	431	42	review	review	NOUN
ihlr-2017	431	43	[	[	X
ihlr-2017	431	44	vol	vol	NOUN
ihlr-2017	431	45	.	.	PUNCT
ihlr-2017	431	46	8:2	8:2	NUM
ihlr-2017	431	47	been	be	VERB
ihlr-2017	431	48	properly	properly	ADV
ihlr-2017	431	49	identified.145	identified.145	NOUN
ihlr-2017	431	50	as	as	ADP
ihlr-2017	431	51	such	such	ADJ
ihlr-2017	431	52	,	,	PUNCT
ihlr-2017	431	53	a	a	DET
ihlr-2017	431	54	compromise	compromise	NOUN
ihlr-2017	431	55	position	position	NOUN
ihlr-2017	431	56	exists	exist	VERB
ihlr-2017	431	57	whereby	whereby	SCONJ
ihlr-2017	431	58	a	a	DET
ihlr-2017	431	59	lesser	less	ADJ
ihlr-2017	431	60	amount	amount	NOUN
ihlr-2017	431	61	of	of	ADP
ihlr-2017	431	62	bad	bad	ADJ
ihlr-2017	431	63	debt	debt	NOUN
ihlr-2017	431	64	could	could	AUX
ihlr-2017	431	65	be	be	AUX
ihlr-2017	431	66	included	include	VERB
ihlr-2017	431	67	in	in	ADP
ihlr-2017	431	68	a	a	DET
ihlr-2017	431	69	nonprofit	nonprofit	ADJ
ihlr-2017	431	70	hospital	hospital	NOUN
ihlr-2017	431	71	’s	’s	PART
ihlr-2017	431	72	accounting	accounting	NOUN
ihlr-2017	431	73	of	of	ADP
ihlr-2017	431	74	charity	charity	NOUN
ihlr-2017	431	75	care	care	NOUN
ihlr-2017	431	76	.	.	PUNCT
ihlr-2017	432	1	moreover	moreover	ADV
ihlr-2017	432	2	,	,	PUNCT
ihlr-2017	432	3	this	this	DET
ihlr-2017	432	4	inclusion	inclusion	NOUN
ihlr-2017	432	5	could	could	AUX
ihlr-2017	432	6	be	be	AUX
ihlr-2017	432	7	made	make	VERB
ihlr-2017	432	8	contingent	contingent	ADJ
ihlr-2017	432	9	upon	upon	SCONJ
ihlr-2017	432	10	the	the	DET
ihlr-2017	432	11	provider	provider	NOUN
ihlr-2017	432	12	’s	’s	PART
ihlr-2017	432	13	adoption	adoption	NOUN
ihlr-2017	432	14	of	of	ADP
ihlr-2017	432	15	systems	system	NOUN
ihlr-2017	432	16	to	to	PART
ihlr-2017	432	17	better	well	ADV
ihlr-2017	432	18	address	address	VERB
ihlr-2017	432	19	“	"	PUNCT
ihlr-2017	432	20	administrative	administrative	ADJ
ihlr-2017	432	21	inefficiencies	inefficiency	NOUN
ihlr-2017	432	22	.	.	PUNCT
ihlr-2017	432	23	”	"	PUNCT
ihlr-2017	433	1	the	the	DET
ihlr-2017	433	2	following	follow	VERB
ihlr-2017	433	3	provides	provide	VERB
ihlr-2017	433	4	two	two	NUM
ihlr-2017	433	5	examples	example	NOUN
ihlr-2017	433	6	of	of	ADP
ihlr-2017	433	7	how	how	SCONJ
ihlr-2017	433	8	this	this	DET
ihlr-2017	433	9	lesser	less	ADJ
ihlr-2017	433	10	amount	amount	NOUN
ihlr-2017	433	11	could	could	AUX
ihlr-2017	433	12	be	be	AUX
ihlr-2017	433	13	determined	determine	VERB
ihlr-2017	433	14	,	,	PUNCT
ihlr-2017	433	15	and	and	CCONJ
ihlr-2017	433	16	then	then	ADV
ihlr-2017	433	17	considers	consider	VERB
ihlr-2017	433	18	a	a	DET
ihlr-2017	433	19	number	number	NOUN
ihlr-2017	433	20	of	of	ADP
ihlr-2017	433	21	“	"	PUNCT
ihlr-2017	433	22	payer	payer	NOUN
ihlr-2017	433	23	identification	identification	NOUN
ihlr-2017	433	24	”	"	PUNCT
ihlr-2017	433	25	processes	process	NOUN
ihlr-2017	433	26	.	.	PUNCT
ihlr-2017	434	1	(	(	PUNCT
ihlr-2017	434	2	i	i	NOUN
ihlr-2017	434	3	)	)	PUNCT
ihlr-2017	434	4	amount	amount	NOUN
ihlr-2017	434	5	determination	determination	NOUN
ihlr-2017	434	6	.	.	PUNCT
ihlr-2017	435	1	first	first	ADJ
ihlr-2017	435	2	,	,	PUNCT
ihlr-2017	435	3	bad	bad	ADJ
ihlr-2017	435	4	debt	debt	NOUN
ihlr-2017	435	5	figures	figure	NOUN
ihlr-2017	435	6	could	could	AUX
ihlr-2017	435	7	be	be	AUX
ihlr-2017	435	8	included	include	VERB
ihlr-2017	435	9	in	in	ADP
ihlr-2017	435	10	a	a	DET
ihlr-2017	435	11	definition	definition	NOUN
ihlr-2017	435	12	of	of	ADP
ihlr-2017	435	13	charity	charity	NOUN
ihlr-2017	435	14	care	care	NOUN
ihlr-2017	435	15	,	,	PUNCT
ihlr-2017	435	16	calculated	calculate	VERB
ihlr-2017	435	17	as	as	ADP
ihlr-2017	435	18	costs	cost	NOUN
ihlr-2017	435	19	rather	rather	ADV
ihlr-2017	435	20	than	than	ADP
ihlr-2017	435	21	charges	charge	NOUN
ihlr-2017	435	22	.	.	PUNCT
ihlr-2017	436	1	not	not	PART
ihlr-2017	436	2	only	only	ADV
ihlr-2017	436	3	does	do	AUX
ihlr-2017	436	4	the	the	DET
ihlr-2017	436	5	aha	aha	INTJ
ihlr-2017	436	6	advocate	advocate	VERB
ihlr-2017	436	7	this	this	DET
ihlr-2017	436	8	position,146	position,146	PROPN
ihlr-2017	436	9	but	but	CCONJ
ihlr-2017	436	10	also	also	ADV
ihlr-2017	436	11	cost	cost	VERB
ihlr-2017	436	12	information	information	NOUN
ihlr-2017	436	13	is	be	AUX
ihlr-2017	436	14	being	be	AUX
ihlr-2017	436	15	requested	request	VERB
ihlr-2017	436	16	on	on	ADP
ihlr-2017	436	17	schedule	schedule	NOUN
ihlr-2017	436	18	h.147	h.147	ADV
ihlr-2017	436	19	this	this	DET
ihlr-2017	436	20	inclusion	inclusion	NOUN
ihlr-2017	436	21	would	would	AUX
ihlr-2017	436	22	alleviate	alleviate	VERB
ihlr-2017	436	23	the	the	DET
ihlr-2017	436	24	potential	potential	NOUN
ihlr-2017	436	25	for	for	ADP
ihlr-2017	436	26	bias	bias	NOUN
ihlr-2017	436	27	that	that	PRON
ihlr-2017	436	28	exists	exist	VERB
ihlr-2017	436	29	when	when	SCONJ
ihlr-2017	436	30	using	use	VERB
ihlr-2017	436	31	charge	charge	NOUN
ihlr-2017	436	32	data	datum	NOUN
ihlr-2017	436	33	to	to	PART
ihlr-2017	436	34	make	make	VERB
ihlr-2017	436	35	comparisons	comparison	NOUN
ihlr-2017	436	36	among	among	ADP
ihlr-2017	436	37	hospitals	hospital	NOUN
ihlr-2017	436	38	,	,	PUNCT
ihlr-2017	436	39	particularly	particularly	ADV
ihlr-2017	436	40	those	those	PRON
ihlr-2017	436	41	with	with	ADP
ihlr-2017	436	42	different	different	ADJ
ihlr-2017	436	43	payer	payer	NOUN
ihlr-2017	436	44	mixes.148	mixes.148	PROPN
ihlr-2017	436	45	for	for	ADP
ihlr-2017	436	46	example	example	NOUN
ihlr-2017	436	47	,	,	PUNCT
ihlr-2017	436	48	comparisons	comparison	NOUN
ihlr-2017	436	49	of	of	ADP
ihlr-2017	436	50	drgs	drgs	PROPN
ihlr-2017	436	51	across	across	ADP
ihlr-2017	436	52	hospitals	hospital	NOUN
ihlr-2017	436	53	often	often	ADV
ihlr-2017	436	54	show	show	VERB
ihlr-2017	436	55	“	"	PUNCT
ihlr-2017	436	56	similar	similar	ADJ
ihlr-2017	436	57	costs	cost	NOUN
ihlr-2017	436	58	per	per	ADP
ihlr-2017	436	59	case	case	NOUN
ihlr-2017	436	60	but	but	CCONJ
ihlr-2017	436	61	different	different	ADJ
ihlr-2017	436	62	markup	markup	ADJ
ihlr-2017	436	63	rates	rate	NOUN
ihlr-2017	436	64	reflected	reflect	VERB
ihlr-2017	436	65	in	in	ADP
ihlr-2017	436	66	their	their	PRON
ihlr-2017	436	67	charges	charge	NOUN
ihlr-2017	436	68	.	.	PUNCT
ihlr-2017	437	1	”149	”149	VERB
ihlr-2017	437	2	a	a	DET
ihlr-2017	437	3	variety	variety	NOUN
ihlr-2017	437	4	of	of	ADP
ihlr-2017	437	5	methods	method	NOUN
ihlr-2017	437	6	have	have	AUX
ihlr-2017	437	7	been	be	AUX
ihlr-2017	437	8	used	use	VERB
ihlr-2017	437	9	to	to	PART
ihlr-2017	437	10	calculate	calculate	VERB
ihlr-2017	437	11	the	the	DET
ihlr-2017	437	12	true	true	ADJ
ihlr-2017	437	13	“	"	PUNCT
ihlr-2017	437	14	cost	cost	NOUN
ihlr-2017	437	15	”	"	PUNCT
ihlr-2017	437	16	of	of	ADP
ihlr-2017	437	17	hospital	hospital	NOUN
ihlr-2017	437	18	services	service	NOUN
ihlr-2017	437	19	,	,	PUNCT
ihlr-2017	437	20	including	include	VERB
ihlr-2017	437	21	total	total	ADJ
ihlr-2017	437	22	medicare	medicare	PROPN
ihlr-2017	437	23	allowed	allow	VERB
ihlr-2017	437	24	charges	charge	NOUN
ihlr-2017	437	25	,	,	PUNCT
ihlr-2017	437	26	medicare	medicare	NOUN
ihlr-2017	437	27	payment	payment	NOUN
ihlr-2017	437	28	,	,	PUNCT
ihlr-2017	437	29	and	and	CCONJ
ihlr-2017	437	30	cost	cost	NOUN
ihlr-2017	437	31	-	-	PUNCT
ihlr-2017	437	32	to	to	PART
ihlr-2017	437	33	charge	charge	VERB
ihlr-2017	437	34	ratios	ratio	NOUN
ihlr-2017	437	35	(	(	PUNCT
ihlr-2017	437	36	“	"	PUNCT
ihlr-2017	437	37	ccr”).150	ccr”).150	ADJ
ihlr-2017	437	38	the	the	DET
ihlr-2017	437	39	latter	latter	ADJ
ihlr-2017	437	40	,	,	PUNCT
ihlr-2017	437	41	favored	favor	VERB
ihlr-2017	437	42	by	by	ADP
ihlr-2017	437	43	most	most	ADJ
ihlr-2017	437	44	researchers	researcher	NOUN
ihlr-2017	437	45	,	,	PUNCT
ihlr-2017	437	46	requires	require	VERB
ihlr-2017	437	47	an	an	DET
ihlr-2017	437	48	analysis	analysis	NOUN
ihlr-2017	437	49	of	of	ADP
ihlr-2017	437	50	hospital	hospital	NOUN
ihlr-2017	437	51	cost	cost	NOUN
ihlr-2017	437	52	reports	report	NOUN
ihlr-2017	437	53	and	and	CCONJ
ihlr-2017	437	54	claims	claim	VERB
ihlr-2017	437	55	data	datum	NOUN
ihlr-2017	437	56	to	to	PART
ihlr-2017	437	57	determine	determine	VERB
ihlr-2017	437	58	the	the	DET
ihlr-2017	437	59	relationship	relationship	NOUN
ihlr-2017	437	60	between	between	ADP
ihlr-2017	437	61	medicareallowable	medicareallowable	ADJ
ihlr-2017	437	62	costs	cost	NOUN
ihlr-2017	437	63	and	and	CCONJ
ihlr-2017	437	64	hospital	hospital	NOUN
ihlr-2017	437	65	charges.151	charges.151	PROPN
ihlr-2017	437	66	while	while	SCONJ
ihlr-2017	437	67	all	all	PRON
ihlr-2017	437	68	of	of	ADP
ihlr-2017	437	69	the	the	DET
ihlr-2017	437	70	aforementioned	aforementioned	ADJ
ihlr-2017	437	71	methods	method	NOUN
ihlr-2017	437	72	have	have	VERB
ihlr-2017	437	73	limitations	limitation	NOUN
ihlr-2017	437	74	,	,	PUNCT
ihlr-2017	437	75	research	research	NOUN
ihlr-2017	437	76	suggests	suggest	VERB
ihlr-2017	437	77	that	that	SCONJ
ihlr-2017	437	78	departmental	departmental	ADJ
ihlr-2017	437	79	ccrs	ccrs	NOUN
ihlr-2017	437	80	are	be	AUX
ihlr-2017	437	81	most	most	ADV
ihlr-2017	437	82	representative	representative	NOUN
ihlr-2017	437	83	of	of	ADP
ihlr-2017	437	84	a	a	DET
ihlr-2017	437	85	hospital	hospital	NOUN
ihlr-2017	437	86	’s	’s	PART
ihlr-2017	437	87	true	true	ADJ
ihlr-2017	437	88	cost.152	cost.152	NOUN
ihlr-2017	437	89	these	these	DET
ihlr-2017	437	90	costs	cost	NOUN
ihlr-2017	437	91	could	could	AUX
ihlr-2017	437	92	be	be	AUX
ihlr-2017	437	93	further	far	ADV
ihlr-2017	437	94	limited	limit	VERB
ihlr-2017	437	95	to	to	ADP
ihlr-2017	437	96	“	"	PUNCT
ihlr-2017	437	97	variable	variable	ADJ
ihlr-2017	437	98	costs	cost	NOUN
ihlr-2017	437	99	,	,	PUNCT
ihlr-2017	437	100	”	"	PUNCT
ihlr-2017	437	101	as	as	SCONJ
ihlr-2017	437	102	opposed	oppose	VERB
ihlr-2017	437	103	to	to	ADP
ihlr-2017	437	104	being	be	AUX
ihlr-2017	437	105	calculated	calculate	VERB
ihlr-2017	437	106	on	on	ADP
ihlr-2017	437	107	a	a	DET
ihlr-2017	437	108	fully	fully	ADV
ihlr-2017	437	109	allocated	allocate	VERB
ihlr-2017	437	110	basis	basis	NOUN
ihlr-2017	437	111	,	,	PUNCT
ihlr-2017	437	112	which	which	PRON
ihlr-2017	437	113	would	would	AUX
ihlr-2017	437	114	include	include	VERB
ihlr-2017	437	115	an	an	DET
ihlr-2017	437	116	apportionment	apportionment	NOUN
ihlr-2017	437	117	of	of	ADP
ihlr-2017	437	118	the	the	DET
ihlr-2017	437	119	hospital	hospital	NOUN
ihlr-2017	437	120	’s	’s	PART
ihlr-2017	437	121	“	"	PUNCT
ihlr-2017	437	122	fixed	fix	VERB
ihlr-2017	437	123	costs	cost	NOUN
ihlr-2017	437	124	.	.	PUNCT
ihlr-2017	437	125	”	"	PUNCT
ihlr-2017	438	1	variable	variable	ADJ
ihlr-2017	438	2	costs	cost	NOUN
ihlr-2017	438	3	represent	represent	VERB
ihlr-2017	438	4	those	those	DET
ihlr-2017	438	5	costs	cost	NOUN
ihlr-2017	438	6	that	that	PRON
ihlr-2017	438	7	change	change	VERB
ihlr-2017	438	8	according	accord	VERB
ihlr-2017	438	9	to	to	ADP
ihlr-2017	438	10	output	output	NOUN
ihlr-2017	438	11	145	145	NUM
ihlr-2017	438	12	.	.	PUNCT
ihlr-2017	439	1	pricewaterhousecooper	pricewaterhousecooper	NOUN
ihlr-2017	439	2	’s	’s	PART
ihlr-2017	439	3	health	health	PROPN
ihlr-2017	439	4	research	research	NOUN
ihlr-2017	439	5	inst	inst	PROPN
ihlr-2017	439	6	.	.	PROPN
ihlr-2017	439	7	,	,	PUNCT
ihlr-2017	439	8	acts	act	NOUN
ihlr-2017	439	9	of	of	ADP
ihlr-2017	439	10	charity	charity	NOUN
ihlr-2017	439	11	:	:	PUNCT
ihlr-2017	439	12	charity	charity	NOUN
ihlr-2017	439	13	care	care	NOUN
ihlr-2017	439	14	strategies	strategy	NOUN
ihlr-2017	439	15	for	for	ADP
ihlr-2017	439	16	hospitals	hospital	NOUN
ihlr-2017	439	17	in	in	ADP
ihlr-2017	439	18	a	a	DET
ihlr-2017	439	19	changing	change	VERB
ihlr-2017	439	20	landscape	landscape	NOUN
ihlr-2017	439	21	10	10	NUM
ihlr-2017	439	22	(	(	PUNCT
ihlr-2017	439	23	2005	2005	NUM
ihlr-2017	439	24	)	)	PUNCT
ihlr-2017	439	25	,	,	PUNCT
ihlr-2017	439	26	available	available	ADJ
ihlr-2017	439	27	at	at	ADP
ihlr-2017	439	28	http://pwchealth.com/cgi-local/hregister.cgi?link=reg/charitycare.pdf	http://pwchealth.com/cgi-local/hregister.cgi?link=reg/charitycare.pdf	PRON
ihlr-2017	439	29	;	;	PUNCT
ihlr-2017	439	30	see	see	VERB
ihlr-2017	439	31	also	also	ADV
ihlr-2017	439	32	press	press	NOUN
ihlr-2017	439	33	release	release	NOUN
ihlr-2017	439	34	,	,	PUNCT
ihlr-2017	439	35	connance	connance	NOUN
ihlr-2017	439	36	,	,	PUNCT
ihlr-2017	439	37	research	research	NOUN
ihlr-2017	439	38	indicates	indicate	VERB
ihlr-2017	439	39	one	one	NUM
ihlr-2017	439	40	-	-	PUNCT
ihlr-2017	439	41	third	third	NOUN
ihlr-2017	439	42	of	of	ADP
ihlr-2017	439	43	patient	patient	ADJ
ihlr-2017	439	44	bad	bad	ADJ
ihlr-2017	439	45	debt	debt	NOUN
ihlr-2017	439	46	misclassified	misclassifie	VERB
ihlr-2017	439	47	,	,	PUNCT
ihlr-2017	439	48	should	should	AUX
ihlr-2017	439	49	be	be	AUX
ihlr-2017	439	50	charity	charity	NOUN
ihlr-2017	439	51	;	;	PUNCT
ihlr-2017	439	52	significant	significant	ADJ
ihlr-2017	439	53	opportunity	opportunity	NOUN
ihlr-2017	439	54	to	to	PART
ihlr-2017	439	55	demonstrate	demonstrate	VERB
ihlr-2017	439	56	community	community	NOUN
ihlr-2017	439	57	benefit	benefit	NOUN
ihlr-2017	439	58	(	(	PUNCT
ihlr-2017	439	59	mar	mar	PROPN
ihlr-2017	439	60	.	.	PROPN
ihlr-2017	439	61	24	24	NUM
ihlr-2017	439	62	,	,	PUNCT
ihlr-2017	439	63	2009	2009	NUM
ihlr-2017	439	64	)	)	PUNCT
ihlr-2017	439	65	.	.	PUNCT
ihlr-2017	440	1	146	146	NUM
ihlr-2017	440	2	.	.	PUNCT
ihlr-2017	441	1	see	see	AUX
ihlr-2017	441	2	am	be	AUX
ihlr-2017	441	3	.	.	PUNCT
ihlr-2017	442	1	hosp	hosp	PROPN
ihlr-2017	442	2	..	..	PUNCT
ihlr-2017	442	3	ass’n	ass’n	NUM
ihlr-2017	442	4	,	,	PUNCT
ihlr-2017	442	5	uncompensated	uncompensated	ADJ
ihlr-2017	442	6	hospital	hospital	NOUN
ihlr-2017	442	7	care	care	NOUN
ihlr-2017	442	8	cost	cost	NOUN
ihlr-2017	442	9	fact	fact	NOUN
ihlr-2017	442	10	sheet	sheet	NOUN
ihlr-2017	442	11	2	2	NUM
ihlr-2017	442	12	(	(	PUNCT
ihlr-2017	442	13	2008	2008	NUM
ihlr-2017	442	14	)	)	PUNCT
ihlr-2017	442	15	,	,	PUNCT
ihlr-2017	442	16	available	available	ADJ
ihlr-2017	442	17	at	at	ADP
ihlr-2017	442	18	www.aha.org/aha/content/2008/pdf/08-uncompensated-care.pdf	www.aha.org/aha/content/2008/pdf/08-uncompensated-care.pdf	PROPN
ihlr-2017	442	19	.	.	PUNCT
ihlr-2017	443	1	147	147	NUM
ihlr-2017	443	2	.	.	PUNCT
ihlr-2017	444	1	internal	internal	ADJ
ihlr-2017	444	2	revenue	revenue	NOUN
ihlr-2017	444	3	serv	serv	X
ihlr-2017	444	4	.	.	PUNCT
ihlr-2017	444	5	,	,	PUNCT
ihlr-2017	444	6	supra	supra	PROPN
ihlr-2017	444	7	note	note	VERB
ihlr-2017	444	8	59	59	NUM
ihlr-2017	444	9	.	.	NOUN
ihlr-2017	444	10	148	148	NUM
ihlr-2017	444	11	.	.	PUNCT
ihlr-2017	445	1	see	see	VERB
ihlr-2017	445	2	generally	generally	ADV
ihlr-2017	445	3	the	the	DET
ihlr-2017	445	4	lewin	lewin	PROPN
ihlr-2017	445	5	group	group	PROPN
ihlr-2017	445	6	,	,	PUNCT
ihlr-2017	445	7	no	no	INTJ
ihlr-2017	445	8	.	.	NOUN
ihlr-2017	445	9	05	05	NUM
ihlr-2017	445	10	-	-	SYM
ihlr-2017	445	11	4	4	NUM
ihlr-2017	445	12	,	,	PUNCT
ihlr-2017	445	13	a	a	DET
ihlr-2017	445	14	study	study	NOUN
ihlr-2017	445	15	of	of	ADP
ihlr-2017	445	16	hospital	hospital	NOUN
ihlr-2017	445	17	charge	charge	NOUN
ihlr-2017	445	18	setting	set	VERB
ihlr-2017	445	19	practices	practice	NOUN
ihlr-2017	445	20	,	,	PUNCT
ihlr-2017	445	21	(	(	PUNCT
ihlr-2017	445	22	2005	2005	NUM
ihlr-2017	445	23	)	)	PUNCT
ihlr-2017	445	24	,	,	PUNCT
ihlr-2017	445	25	available	available	ADJ
ihlr-2017	445	26	at	at	ADP
ihlr-2017	445	27	http://www.medpac.gov/documents/dec05	http://www.medpac.gov/documents/dec05	NOUN
ihlr-2017	445	28	_	_	PRON
ihlr-2017	445	29	charge_setting.pdf	charge_setting.pdf	NOUN
ihlr-2017	445	30	(	(	PUNCT
ihlr-2017	445	31	discusses	discuss	VERB
ihlr-2017	445	32	the	the	DET
ihlr-2017	445	33	manner	manner	NOUN
ihlr-2017	445	34	in	in	ADP
ihlr-2017	445	35	which	which	PRON
ihlr-2017	445	36	hospitals	hospital	NOUN
ihlr-2017	445	37	establish	establish	VERB
ihlr-2017	445	38	charges	charge	NOUN
ihlr-2017	445	39	,	,	PUNCT
ihlr-2017	445	40	as	as	ADV
ihlr-2017	445	41	well	well	ADV
ihlr-2017	445	42	as	as	ADP
ihlr-2017	445	43	the	the	DET
ihlr-2017	445	44	relevance	relevance	NOUN
ihlr-2017	445	45	of	of	ADP
ihlr-2017	445	46	charges	charge	NOUN
ihlr-2017	445	47	given	give	VERB
ihlr-2017	445	48	advent	advent	NOUN
ihlr-2017	445	49	of	of	ADP
ihlr-2017	445	50	the	the	DET
ihlr-2017	445	51	prospective	prospective	ADJ
ihlr-2017	445	52	payment	payment	NOUN
ihlr-2017	445	53	system	system	NOUN
ihlr-2017	445	54	)	)	PUNCT
ihlr-2017	445	55	.	.	PUNCT
ihlr-2017	446	1	149	149	NUM
ihlr-2017	446	2	.	.	PUNCT
ihlr-2017	447	1	bernard	bernard	PROPN
ihlr-2017	447	2	friedman	friedman	PROPN
ihlr-2017	447	3	et	et	PROPN
ihlr-2017	447	4	al	al	PROPN
ihlr-2017	447	5	.	.	PROPN
ihlr-2017	447	6	,practical	,practical	PUNCT
ihlr-2017	447	7	options	option	NOUN
ihlr-2017	447	8	for	for	ADP
ihlr-2017	447	9	estimating	estimate	VERB
ihlr-2017	447	10	cost	cost	NOUN
ihlr-2017	447	11	of	of	ADP
ihlr-2017	447	12	hospital	hospital	NOUN
ihlr-2017	447	13	inpatient	inpatient	PROPN
ihlr-2017	447	14	stays	stay	VERB
ihlr-2017	447	15	,	,	PUNCT
ihlr-2017	447	16	29	29	NUM
ihlr-2017	447	17	j.	j.	PROPN
ihlr-2017	447	18	health	health	PROPN
ihlr-2017	447	19	care	care	PROPN
ihlr-2017	447	20	fin	fin	PROPN
ihlr-2017	447	21	.	.	PUNCT
ihlr-2017	448	1	1	1	NUM
ihlr-2017	448	2	,	,	PUNCT
ihlr-2017	448	3	1	1	NUM
ihlr-2017	448	4	-	-	SYM
ihlr-2017	448	5	2	2	NUM
ihlr-2017	448	6	(	(	PUNCT
ihlr-2017	448	7	2002	2002	NUM
ihlr-2017	448	8	)	)	PUNCT
ihlr-2017	448	9	.	.	PUNCT
ihlr-2017	449	1	150	150	NUM
ihlr-2017	449	2	.	.	PUNCT
ihlr-2017	449	3	faith	faith	NOUN
ihlr-2017	449	4	m.	m.	NOUN
ihlr-2017	449	5	asper	asper	NOUN
ihlr-2017	449	6	,	,	PUNCT
ihlr-2017	449	7	research	research	NOUN
ihlr-2017	449	8	data	datum	NOUN
ihlr-2017	449	9	assistance	assistance	PROPN
ihlr-2017	449	10	ctr	ctr	PROPN
ihlr-2017	449	11	.	.	PROPN
ihlr-2017	449	12	,	,	PUNCT
ihlr-2017	449	13	tn-008	tn-008	PROPN
ihlr-2017	449	14	,	,	PUNCT
ihlr-2017	449	15	using	use	VERB
ihlr-2017	449	16	medicare	medicare	PROPN
ihlr-2017	449	17	hospital	hospital	NOUN
ihlr-2017	449	18	cost	cost	NOUN
ihlr-2017	449	19	reports	report	NOUN
ihlr-2017	449	20	cost	cost	NOUN
ihlr-2017	449	21	-	-	PUNCT
ihlr-2017	449	22	to	to	ADP
ihlr-2017	449	23	-	-	PUNCT
ihlr-2017	449	24	charge	charge	NOUN
ihlr-2017	449	25	ratios	ratio	NOUN
ihlr-2017	449	26	in	in	ADP
ihlr-2017	449	27	research	research	NOUN
ihlr-2017	449	28	1	1	NUM
ihlr-2017	449	29	(	(	PUNCT
ihlr-2017	449	30	2009	2009	NUM
ihlr-2017	449	31	)	)	PUNCT
ihlr-2017	449	32	,	,	PUNCT
ihlr-2017	449	33	available	available	ADJ
ihlr-2017	449	34	at	at	ADP
ihlr-2017	449	35	http://www.resdac.umn.edu/tools/tbs/tn-008_usingccrsinresearch_508.pdf	http://www.resdac.umn.edu/tools/tbs/tn-008_usingccrsinresearch_508.pdf	PROPN
ihlr-2017	449	36	.	.	PROPN
ihlr-2017	449	37	151	151	NUM
ihlr-2017	449	38	.	.	PUNCT
ihlr-2017	450	1	i	i	PRON
ihlr-2017	450	2	d.	d.	PROPN
ihlr-2017	450	3	152	152	NUM
ihlr-2017	450	4	.	.	PUNCT
ihlr-2017	451	1	i	i	PRON
ihlr-2017	451	2	d.	d.	PROPN
ihlr-2017	451	3	2011	2011	NUM
ihlr-2017	451	4	]	]	PUNCT
ihlr-2017	451	5	hospital	hospital	NOUN
ihlr-2017	451	6	tax	tax	NOUN
ihlr-2017	451	7	-	-	PUNCT
ihlr-2017	451	8	exemption	exemption	NOUN
ihlr-2017	451	9	and	and	CCONJ
ihlr-2017	451	10	the	the	DET
ihlr-2017	451	11	community	community	NOUN
ihlr-2017	451	12	benefit	benefit	NOUN
ihlr-2017	451	13	standard	standard	NOUN
ihlr-2017	451	14	385	385	NUM
ihlr-2017	451	15	and	and	CCONJ
ihlr-2017	451	16	are	be	AUX
ihlr-2017	451	17	saved	save	VERB
ihlr-2017	451	18	if	if	SCONJ
ihlr-2017	451	19	the	the	DET
ihlr-2017	451	20	hospital	hospital	NOUN
ihlr-2017	451	21	does	do	AUX
ihlr-2017	451	22	not	not	PART
ihlr-2017	451	23	provide	provide	VERB
ihlr-2017	451	24	a	a	DET
ihlr-2017	451	25	service	service	NOUN
ihlr-2017	451	26	(	(	PUNCT
ihlr-2017	451	27	e.g.	e.g.	ADV
ihlr-2017	451	28	,	,	PUNCT
ihlr-2017	451	29	medications	medication	NOUN
ihlr-2017	451	30	,	,	PUNCT
ihlr-2017	451	31	disposable	disposable	ADJ
ihlr-2017	451	32	supplies	supply	NOUN
ihlr-2017	451	33	,	,	PUNCT
ihlr-2017	451	34	etc.).153	etc.).153	VERB
ihlr-2017	451	35	fixed	fix	VERB
ihlr-2017	451	36	costs	cost	NOUN
ihlr-2017	451	37	represent	represent	VERB
ihlr-2017	451	38	those	those	DET
ihlr-2017	451	39	costs	cost	NOUN
ihlr-2017	451	40	that	that	PRON
ihlr-2017	451	41	do	do	AUX
ihlr-2017	451	42	not	not	PART
ihlr-2017	451	43	change	change	VERB
ihlr-2017	451	44	according	accord	VERB
ihlr-2017	451	45	to	to	ADP
ihlr-2017	451	46	output	output	NOUN
ihlr-2017	451	47	,	,	PUNCT
ihlr-2017	451	48	and	and	CCONJ
ihlr-2017	451	49	are	be	AUX
ihlr-2017	451	50	not	not	PART
ihlr-2017	451	51	saved	save	VERB
ihlr-2017	451	52	if	if	SCONJ
ihlr-2017	451	53	the	the	DET
ihlr-2017	451	54	hospital	hospital	NOUN
ihlr-2017	451	55	does	do	AUX
ihlr-2017	451	56	not	not	PART
ihlr-2017	451	57	provide	provide	VERB
ihlr-2017	451	58	a	a	DET
ihlr-2017	451	59	service	service	NOUN
ihlr-2017	451	60	(	(	PUNCT
ihlr-2017	451	61	e.g.	e.g.	ADV
ihlr-2017	451	62	,	,	PUNCT
ihlr-2017	451	63	bricks	brick	NOUN
ihlr-2017	451	64	and	and	CCONJ
ihlr-2017	451	65	mortar	mortar	NOUN
ihlr-2017	451	66	,	,	PUNCT
ihlr-2017	451	67	equipment	equipment	NOUN
ihlr-2017	451	68	,	,	PUNCT
ihlr-2017	451	69	salaried	salary	VERB
ihlr-2017	451	70	labor	labor	NOUN
ihlr-2017	451	71	costs	cost	NOUN
ihlr-2017	451	72	,	,	PUNCT
ihlr-2017	451	73	etc.).154	etc.).154	VERB
ihlr-2017	451	74	this	this	DET
ihlr-2017	451	75	conservative	conservative	ADJ
ihlr-2017	451	76	methodology	methodology	NOUN
ihlr-2017	451	77	would	would	AUX
ihlr-2017	451	78	ensure	ensure	VERB
ihlr-2017	451	79	the	the	DET
ihlr-2017	451	80	highest	high	ADJ
ihlr-2017	451	81	degree	degree	NOUN
ihlr-2017	451	82	of	of	ADP
ihlr-2017	451	83	credibility	credibility	NOUN
ihlr-2017	451	84	,	,	PUNCT
ihlr-2017	451	85	as	as	SCONJ
ihlr-2017	451	86	the	the	DET
ihlr-2017	451	87	majority	majority	NOUN
ihlr-2017	451	88	of	of	ADP
ihlr-2017	451	89	hospital	hospital	NOUN
ihlr-2017	451	90	service	service	NOUN
ihlr-2017	451	91	costs	cost	NOUN
ihlr-2017	451	92	are	be	AUX
ihlr-2017	451	93	fixed.155	fixed.155	ADP
ihlr-2017	451	94	second	second	ADJ
ihlr-2017	451	95	,	,	PUNCT
ihlr-2017	451	96	the	the	DET
ihlr-2017	451	97	taxation	taxation	NOUN
ihlr-2017	451	98	and	and	CCONJ
ihlr-2017	451	99	health	health	NOUN
ihlr-2017	451	100	law	law	NOUN
ihlr-2017	451	101	sections	section	NOUN
ihlr-2017	451	102	of	of	ADP
ihlr-2017	451	103	the	the	DET
ihlr-2017	451	104	american	american	PROPN
ihlr-2017	451	105	bar	bar	PROPN
ihlr-2017	451	106	association	association	NOUN
ihlr-2017	451	107	(	(	PUNCT
ihlr-2017	451	108	“	"	PUNCT
ihlr-2017	451	109	aba	aba	PROPN
ihlr-2017	451	110	”	"	PUNCT
ihlr-2017	451	111	)	)	PUNCT
ihlr-2017	451	112	note	note	VERB
ihlr-2017	451	113	that	that	SCONJ
ihlr-2017	451	114	separation	separation	NOUN
ihlr-2017	451	115	of	of	ADP
ihlr-2017	451	116	charity	charity	NOUN
ihlr-2017	451	117	care	care	NOUN
ihlr-2017	451	118	from	from	ADP
ihlr-2017	451	119	bad	bad	ADJ
ihlr-2017	451	120	debt	debt	NOUN
ihlr-2017	451	121	is	be	AUX
ihlr-2017	451	122	often	often	ADV
ihlr-2017	451	123	problematic	problematic	ADJ
ihlr-2017	451	124	due	due	ADP
ihlr-2017	451	125	to	to	ADP
ihlr-2017	451	126	audit	audit	NOUN
ihlr-2017	451	127	guidelines	guideline	NOUN
ihlr-2017	451	128	,	,	PUNCT
ihlr-2017	451	129	which	which	PRON
ihlr-2017	451	130	may	may	AUX
ihlr-2017	451	131	be	be	AUX
ihlr-2017	451	132	interpreted	interpret	VERB
ihlr-2017	451	133	to	to	PART
ihlr-2017	451	134	require	require	VERB
ihlr-2017	451	135	proof	proof	NOUN
ihlr-2017	451	136	of	of	ADP
ihlr-2017	451	137	charity	charity	NOUN
ihlr-2017	451	138	care	care	NOUN
ihlr-2017	451	139	eligibility	eligibility	NOUN
ihlr-2017	451	140	that	that	PRON
ihlr-2017	451	141	is	be	AUX
ihlr-2017	451	142	impractical	impractical	ADJ
ihlr-2017	451	143	for	for	ADP
ihlr-2017	451	144	hospitals	hospital	NOUN
ihlr-2017	451	145	to	to	ADP
ihlr-2017	451	146	produce.156	produce.156	PROPN
ihlr-2017	451	147	for	for	ADP
ihlr-2017	451	148	example	example	NOUN
ihlr-2017	451	149	,	,	PUNCT
ihlr-2017	451	150	a	a	DET
ihlr-2017	451	151	poor	poor	ADJ
ihlr-2017	451	152	patient	patient	NOUN
ihlr-2017	451	153	presenting	presenting	NOUN
ihlr-2017	451	154	in	in	ADP
ihlr-2017	451	155	an	an	DET
ihlr-2017	451	156	emergency	emergency	NOUN
ihlr-2017	451	157	department	department	NOUN
ihlr-2017	451	158	is	be	AUX
ihlr-2017	451	159	not	not	PART
ihlr-2017	451	160	always	always	ADV
ihlr-2017	451	161	in	in	ADP
ihlr-2017	451	162	a	a	DET
ihlr-2017	451	163	position	position	NOUN
ihlr-2017	451	164	to	to	PART
ihlr-2017	451	165	provide	provide	VERB
ihlr-2017	451	166	income	income	NOUN
ihlr-2017	451	167	or	or	CCONJ
ihlr-2017	451	168	asset	asset	NOUN
ihlr-2017	451	169	documentation	documentation	NOUN
ihlr-2017	451	170	sufficient	sufficient	ADJ
ihlr-2017	451	171	to	to	PART
ihlr-2017	451	172	determine	determine	VERB
ihlr-2017	451	173	his	his	PRON
ihlr-2017	451	174	or	or	CCONJ
ihlr-2017	451	175	her	her	PRON
ihlr-2017	451	176	eligibility	eligibility	NOUN
ihlr-2017	451	177	for	for	ADP
ihlr-2017	451	178	charity	charity	NOUN
ihlr-2017	451	179	care	care	NOUN
ihlr-2017	451	180	,	,	PUNCT
ihlr-2017	451	181	nor	nor	CCONJ
ihlr-2017	451	182	does	do	AUX
ihlr-2017	451	183	this	this	DET
ihlr-2017	451	184	patient	patient	NOUN
ihlr-2017	451	185	have	have	VERB
ihlr-2017	451	186	incentive	incentive	NOUN
ihlr-2017	451	187	to	to	PART
ihlr-2017	451	188	do	do	AUX
ihlr-2017	451	189	so	so	ADV
ihlr-2017	451	190	after	after	ADP
ihlr-2017	451	191	receiving	receive	VERB
ihlr-2017	451	192	treatment.157	treatment.157	NOUN
ihlr-2017	451	193	therefore	therefore	ADV
ihlr-2017	451	194	,	,	PUNCT
ihlr-2017	451	195	the	the	DET
ihlr-2017	451	196	aba	aba	PROPN
ihlr-2017	451	197	recommends	recommend	VERB
ihlr-2017	451	198	that	that	SCONJ
ihlr-2017	451	199	the	the	DET
ihlr-2017	451	200	irs	irs	PROPN
ihlr-2017	451	201	consider	consider	VERB
ihlr-2017	451	202	a	a	DET
ihlr-2017	451	203	flexible	flexible	ADJ
ihlr-2017	451	204	standard	standard	NOUN
ihlr-2017	451	205	that	that	PRON
ihlr-2017	451	206	allows	allow	VERB
ihlr-2017	451	207	hospitals	hospital	NOUN
ihlr-2017	451	208	to	to	PART
ihlr-2017	451	209	“	"	PUNCT
ihlr-2017	451	210	recognize	recognize	VERB
ihlr-2017	451	211	the	the	DET
ihlr-2017	451	212	amount	amount	NOUN
ihlr-2017	451	213	of	of	ADP
ihlr-2017	451	214	charity	charity	NOUN
ihlr-2017	451	215	care	care	NOUN
ihlr-2017	451	216	they	they	PRON
ihlr-2017	451	217	have	have	AUX
ihlr-2017	451	218	provided	provide	VERB
ihlr-2017	451	219	which	which	PRON
ihlr-2017	451	220	,	,	PUNCT
ihlr-2017	451	221	after	after	ADP
ihlr-2017	451	222	reasonable	reasonable	ADJ
ihlr-2017	451	223	efforts	effort	NOUN
ihlr-2017	451	224	,	,	PUNCT
ihlr-2017	451	225	can	can	AUX
ihlr-2017	451	226	not	not	PART
ihlr-2017	451	227	be	be	AUX
ihlr-2017	451	228	documented	document	VERB
ihlr-2017	451	229	with	with	ADP
ihlr-2017	451	230	certainty	certainty	NOUN
ihlr-2017	451	231	as	as	ADP
ihlr-2017	451	232	charity	charity	NOUN
ihlr-2017	451	233	care	care	NOUN
ihlr-2017	451	234	without	without	ADP
ihlr-2017	451	235	unreasonable	unreasonable	ADJ
ihlr-2017	451	236	cost	cost	NOUN
ihlr-2017	451	237	.	.	PUNCT
ihlr-2017	452	1	”158	”158	NOUN
ihlr-2017	453	1	one	one	NUM
ihlr-2017	453	2	such	such	ADJ
ihlr-2017	453	3	method	method	NOUN
ihlr-2017	453	4	would	would	AUX
ihlr-2017	453	5	be	be	AUX
ihlr-2017	453	6	to	to	PART
ihlr-2017	453	7	presumptively	presumptively	ADV
ihlr-2017	453	8	include	include	VERB
ihlr-2017	453	9	a	a	DET
ihlr-2017	453	10	percentage	percentage	NOUN
ihlr-2017	453	11	of	of	ADP
ihlr-2017	453	12	bad	bad	ADJ
ihlr-2017	453	13	debt	debt	NOUN
ihlr-2017	453	14	that	that	PRON
ihlr-2017	453	15	corresponds	correspond	VERB
ihlr-2017	453	16	to	to	ADP
ihlr-2017	453	17	the	the	DET
ihlr-2017	453	18	number	number	NOUN
ihlr-2017	453	19	of	of	ADP
ihlr-2017	453	20	persons	person	NOUN
ihlr-2017	453	21	within	within	ADP
ihlr-2017	453	22	a	a	DET
ihlr-2017	453	23	hospital	hospital	NOUN
ihlr-2017	453	24	’s	’s	NOUN
ihlr-2017	453	25	service	service	NOUN
ihlr-2017	453	26	area	area	NOUN
ihlr-2017	453	27	that	that	PRON
ihlr-2017	453	28	might	might	AUX
ihlr-2017	453	29	generally	generally	ADV
ihlr-2017	453	30	be	be	AUX
ihlr-2017	453	31	eligible	eligible	ADJ
ihlr-2017	453	32	for	for	ADP
ihlr-2017	453	33	free	free	ADJ
ihlr-2017	453	34	care	care	NOUN
ihlr-2017	453	35	based	base	VERB
ihlr-2017	453	36	on	on	ADP
ihlr-2017	453	37	the	the	DET
ihlr-2017	453	38	hospital	hospital	NOUN
ihlr-2017	453	39	’s	’s	PART
ihlr-2017	453	40	charity	charity	NOUN
ihlr-2017	453	41	care	care	PROPN
ihlr-2017	453	42	policy.159	policy.159	PROPN
ihlr-2017	453	43	(	(	PUNCT
ihlr-2017	453	44	ii	ii	NOUN
ihlr-2017	453	45	)	)	PUNCT
ihlr-2017	453	46	improved	improve	VERB
ihlr-2017	453	47	processes	process	NOUN
ihlr-2017	453	48	.	.	PUNCT
ihlr-2017	454	1	initially	initially	ADV
ihlr-2017	454	2	,	,	PUNCT
ihlr-2017	454	3	nonprofit	nonprofit	ADJ
ihlr-2017	454	4	hospitals	hospital	NOUN
ihlr-2017	454	5	could	could	AUX
ihlr-2017	454	6	be	be	AUX
ihlr-2017	454	7	required	require	VERB
ihlr-2017	454	8	to	to	PART
ihlr-2017	454	9	adopt	adopt	VERB
ihlr-2017	454	10	and	and	CCONJ
ihlr-2017	454	11	publish	publish	VERB
ihlr-2017	454	12	charity	charity	NOUN
ihlr-2017	454	13	care	care	NOUN
ihlr-2017	454	14	policies	policy	NOUN
ihlr-2017	454	15	in	in	ADP
ihlr-2017	454	16	accordance	accordance	NOUN
ihlr-2017	454	17	with	with	ADP
ihlr-2017	454	18	irs	irs	PROPN
ihlr-2017	454	19	-	-	PUNCT
ihlr-2017	454	20	devised	devise	VERB
ihlr-2017	454	21	guidelines	guideline	NOUN
ihlr-2017	454	22	.	.	PUNCT
ihlr-2017	455	1	while	while	SCONJ
ihlr-2017	455	2	no	no	DET
ihlr-2017	455	3	single	single	ADJ
ihlr-2017	455	4	“	"	PUNCT
ihlr-2017	455	5	approved	approve	VERB
ihlr-2017	455	6	”	"	PUNCT
ihlr-2017	455	7	model	model	NOUN
ihlr-2017	455	8	exists	exist	VERB
ihlr-2017	455	9	,	,	PUNCT
ihlr-2017	455	10	a	a	DET
ihlr-2017	455	11	number	number	NOUN
ihlr-2017	455	12	of	of	ADP
ihlr-2017	455	13	recommendations	recommendation	NOUN
ihlr-2017	455	14	have	have	AUX
ihlr-2017	455	15	been	be	AUX
ihlr-2017	455	16	made	make	VERB
ihlr-2017	455	17	both	both	CCONJ
ihlr-2017	455	18	within	within	ADP
ihlr-2017	455	19	and	and	CCONJ
ihlr-2017	455	20	without	without	ADP
ihlr-2017	455	21	government.160	government.160	NOUN
ihlr-2017	455	22	for	for	ADP
ihlr-2017	455	23	example	example	NOUN
ihlr-2017	455	24	,	,	PUNCT
ihlr-2017	455	25	the	the	DET
ihlr-2017	455	26	senate	senate	PROPN
ihlr-2017	455	27	fi	fi	NOUN
ihlr-2017	455	28	153	153	NUM
ihlr-2017	455	29	.	.	PUNCT
ihlr-2017	456	1	ginevra	ginevra	PROPN
ihlr-2017	456	2	g.	g.	PROPN
ihlr-2017	456	3	ciavarella	ciavarella	PROPN
ihlr-2017	456	4	et	et	PROPN
ihlr-2017	456	5	al	al	PROPN
ihlr-2017	456	6	.	.	PROPN
ihlr-2017	456	7	,	,	PUNCT
ihlr-2017	456	8	distribution	distribution	NOUN
ihlr-2017	456	9	of	of	ADP
ihlr-2017	456	10	variable	variable	NOUN
ihlr-2017	456	11	vs.	vs.	ADP
ihlr-2017	456	12	fixed	fix	VERB
ihlr-2017	456	13	costs	cost	NOUN
ihlr-2017	456	14	of	of	ADP
ihlr-2017	456	15	hospital	hospital	NOUN
ihlr-2017	456	16	care	care	NOUN
ihlr-2017	456	17	,	,	PUNCT
ihlr-2017	456	18	281	281	NUM
ihlr-2017	456	19	jama	jama	NOUN
ihlr-2017	456	20	644	644	NUM
ihlr-2017	456	21	,	,	PUNCT
ihlr-2017	456	22	644	644	NUM
ihlr-2017	456	23	(	(	PUNCT
ihlr-2017	456	24	1999	1999	NUM
ihlr-2017	456	25	)	)	PUNCT
ihlr-2017	456	26	.	.	PUNCT
ihlr-2017	457	1	154	154	NUM
ihlr-2017	457	2	.	.	PUNCT
ihlr-2017	458	1	i	i	PRON
ihlr-2017	458	2	d.	d.	PROPN
ihlr-2017	458	3	at	at	ADP
ihlr-2017	458	4	646	646	NUM
ihlr-2017	458	5	.	.	PUNCT
ihlr-2017	458	6	155	155	NUM
ihlr-2017	458	7	.	.	PUNCT
ihlr-2017	459	1	i	i	PRON
ihlr-2017	459	2	d.	d.	PROPN
ihlr-2017	459	3	156	156	NUM
ihlr-2017	459	4	.	.	PUNCT
ihlr-2017	459	5	am	be	AUX
ihlr-2017	459	6	.	.	PUNCT
ihlr-2017	460	1	bar	bar	NOUN
ihlr-2017	460	2	ass’n	ass’n	NOUN
ihlr-2017	460	3	section	section	NOUN
ihlr-2017	460	4	of	of	ADP
ihlr-2017	460	5	taxation	taxation	NOUN
ihlr-2017	460	6	and	and	CCONJ
ihlr-2017	460	7	health	health	NOUN
ihlr-2017	460	8	law	law	NOUN
ihlr-2017	460	9	section	section	NOUN
ihlr-2017	460	10	,	,	PUNCT
ihlr-2017	460	11	comments	comment	NOUN
ihlr-2017	460	12	concerning	concern	VERB
ihlr-2017	460	13	discussion	discussion	NOUN
ihlr-2017	460	14	draft	draft	NOUN
ihlr-2017	460	15	of	of	ADP
ihlr-2017	460	16	redesigned	redesign	VERB
ihlr-2017	460	17	form	form	NOUN
ihlr-2017	460	18	990	990	NUM
ihlr-2017	460	19	for	for	ADP
ihlr-2017	460	20	tax	tax	NOUN
ihlr-2017	460	21	-	-	PUNCT
ihlr-2017	460	22	exempt	exempt	ADJ
ihlr-2017	460	23	organizations	organization	NOUN
ihlr-2017	460	24	,	,	PUNCT
ihlr-2017	460	25	66	66	NUM
ihlr-2017	460	26	-	-	SYM
ihlr-2017	460	27	67	67	NUM
ihlr-2017	460	28	(	(	PUNCT
ihlr-2017	460	29	2007	2007	NUM
ihlr-2017	460	30	)	)	PUNCT
ihlr-2017	460	31	,	,	PUNCT
ihlr-2017	460	32	available	available	ADJ
ihlr-2017	460	33	at	at	ADP
ihlr-2017	460	34	http://www.abanet.org/health/04_government	http://www.abanet.org/health/04_government	NOUN
ihlr-2017	460	35	_	_	PUNCT
ihlr-2017	460	36	sub	sub	ADJ
ihlr-2017	460	37	/	/	NOUN
ihlr-2017	460	38	media	medium	NOUN
ihlr-2017	460	39	/	/	SYM
ihlr-2017	460	40	form990_taxexemptorgs_071004.pdf	form990_taxexemptorgs_071004.pdf	PROPN
ihlr-2017	461	1	[	[	X
ihlr-2017	461	2	hereinafter	hereinafter	NOUN
ihlr-2017	461	3	am	be	AUX
ihlr-2017	461	4	.	.	PUNCT
ihlr-2017	462	1	bar	bar	NOUN
ihlr-2017	462	2	ass’n	ass’n	NUM
ihlr-2017	462	3	]	]	PUNCT
ihlr-2017	462	4	.	.	PUNCT
ihlr-2017	463	1	157	157	NUM
ihlr-2017	463	2	.	.	PUNCT
ihlr-2017	464	1	i	i	PRON
ihlr-2017	464	2	d.	d.	PROPN
ihlr-2017	464	3	at	at	ADP
ihlr-2017	464	4	67	67	NUM
ihlr-2017	464	5	.	.	PUNCT
ihlr-2017	464	6	158	158	NUM
ihlr-2017	464	7	.	.	PUNCT
ihlr-2017	465	1	i	i	PRON
ihlr-2017	465	2	d.	d.	PROPN
ihlr-2017	465	3	159	159	NUM
ihlr-2017	465	4	.	.	PUNCT
ihlr-2017	466	1	i	i	PRON
ihlr-2017	466	2	d.	d.	PROPN
ihlr-2017	466	3	160	160	NUM
ihlr-2017	466	4	.	.	PUNCT
ihlr-2017	466	5	see	see	VERB
ihlr-2017	466	6	generally	generally	ADV
ihlr-2017	466	7	staff	staff	NOUN
ihlr-2017	466	8	of	of	ADP
ihlr-2017	466	9	s.	s.	PROPN
ihlr-2017	466	10	comm	comm	PROPN
ihlr-2017	466	11	.	.	PUNCT
ihlr-2017	467	1	on	on	ADP
ihlr-2017	467	2	fin	fin	PROPN
ihlr-2017	467	3	.	.	PUNCT
ihlr-2017	468	1	minority	minority	NOUN
ihlr-2017	468	2	,	,	PUNCT
ihlr-2017	468	3	supra	supra	PROPN
ihlr-2017	468	4	note	note	NOUN
ihlr-2017	468	5	75	75	NUM
ihlr-2017	468	6	;	;	PUNCT
ihlr-2017	468	7	p&p	p&p	PROPN
ihlr-2017	468	8	board	board	NOUN
ihlr-2017	468	9	sample	sample	NOUN
ihlr-2017	468	10	501(c)(3	501(c)(3	NOUN
ihlr-2017	468	11	)	)	PUNCT
ihlr-2017	468	12	hospital	hospital	NOUN
ihlr-2017	468	13	charity	charity	NOUN
ihlr-2017	468	14	care	care	NOUN
ihlr-2017	468	15	policy	policy	NOUN
ihlr-2017	468	16	and	and	CCONJ
ihlr-2017	468	17	procedures	procedure	NOUN
ihlr-2017	468	18	,	,	PUNCT
ihlr-2017	468	19	healthcare	healthcare	PROPN
ihlr-2017	468	20	fin	fin	PROPN
ihlr-2017	468	21	.	.	PUNCT
ihlr-2017	469	1	mgmt	mgmt	PROPN
ihlr-2017	469	2	.	.	PUNCT
ihlr-2017	470	1	ass’n	ass’n	PROPN
ihlr-2017	470	2	,	,	PUNCT
ihlr-2017	470	3	http://www.hfma.org/templates/interiormaster.aspx?id=240	http://www.hfma.org/templates/interiormaster.aspx?id=240	NOUN
ihlr-2017	470	4	(	(	PUNCT
ihlr-2017	470	5	last	last	ADJ
ihlr-2017	470	6	updated	update	VERB
ihlr-2017	470	7	dec	dec	PROPN
ihlr-2017	470	8	.	.	PROPN
ihlr-2017	470	9	2010	2010	NUM
ihlr-2017	470	10	)	)	PUNCT
ihlr-2017	471	1	[	[	X
ihlr-2017	471	2	hereinafter	hereinafter	NOUN
ihlr-2017	471	3	hfma	hfma	NOUN
ihlr-2017	471	4	p&p	p&p	PROPN
ihlr-2017	471	5	]	]	PUNCT
ihlr-2017	471	6	;	;	PUNCT
ihlr-2017	471	7	healthcare	healthcare	PROPN
ihlr-2017	471	8	fin	fin	PROPN
ihlr-2017	471	9	.	.	PUNCT
ihlr-2017	472	1	mgmt	mgmt	PROPN
ihlr-2017	472	2	ass’n	ass’n	PROPN
ihlr-2017	472	3	,	,	PUNCT
ihlr-2017	472	4	a	a	DET
ihlr-2017	472	5	report	report	NOUN
ihlr-2017	472	6	from	from	ADP
ihlr-2017	472	7	the	the	DET
ihlr-2017	472	8	patient	patient	ADJ
ihlr-2017	472	9	friendly	friendly	ADJ
ihlr-2017	472	10	billing	billing	NOUN
ihlr-2017	472	11	project	project	NOUN
ihlr-2017	472	12	(	(	PUNCT
ihlr-2017	472	13	2005	2005	NUM
ihlr-2017	472	14	)	)	PUNCT
ihlr-2017	472	15	,	,	PUNCT
ihlr-2017	472	16	available	available	ADJ
ihlr-2017	472	17	at	at	ADP
ihlr-2017	472	18	hfma.org/hfmainitiatives/patient-friendly-billing/pfb-2005-uninsured-report/	hfma.org/hfmainitiatives/patient-friendly-billing/pfb-2005-uninsured-report/	NOUN
ihlr-2017	472	19	;	;	PUNCT
ihlr-2017	472	20	ill	ill	ADJ
ihlr-2017	472	21	.	.	PUNCT
ihlr-2017	472	22	hosp	hosp	PROPN
ihlr-2017	472	23	.	.	PUNCT
ihlr-2017	473	1	ass’n	ass’n	PROPN
ihlr-2017	473	2	&	&	CCONJ
ihlr-2017	473	3	metro	metro	PROPN
ihlr-2017	473	4	.	.	PUNCT
ihlr-2017	474	1	chi	chi	PROPN
ihlr-2017	474	2	.	.	PUNCT
ihlr-2017	475	1	healthcare	healthcare	PROPN
ihlr-2017	475	2	council	council	PROPN
ihlr-2017	475	3	,	,	PUNCT
ihlr-2017	475	4	report	report	NOUN
ihlr-2017	475	5	of	of	ADP
ihlr-2017	475	6	the	the	DET
ihlr-2017	475	7	task	task	NOUN
ihlr-2017	475	8	force	force	NOUN
ihlr-2017	475	9	on	on	ADP
ihlr-2017	475	10	charity	charity	NOUN
ihlr-2017	475	11	care	care	NOUN
ihlr-2017	475	12	and	and	CCONJ
ihlr-2017	475	13	collection	collection	NOUN
ihlr-2017	475	14	practices	practice	NOUN
ihlr-2017	475	15	for	for	ADP
ihlr-2017	475	16	the	the	DET
ihlr-2017	475	17	uninsured	uninsured	NOUN
ihlr-2017	475	18	(	(	PUNCT
ihlr-2017	475	19	2003	2003	NUM
ihlr-2017	475	20	)	)	PUNCT
ihlr-2017	475	21	,	,	PUNCT
ihlr-2017	475	22	available	available	ADJ
ihlr-2017	475	23	at	at	ADP
ihlr-2017	475	24	386	386	NUM
ihlr-2017	475	25	indiana	indiana	PROPN
ihlr-2017	475	26	health	health	NOUN
ihlr-2017	475	27	law	law	NOUN
ihlr-2017	475	28	review	review	NOUN
ihlr-2017	475	29	[	[	X
ihlr-2017	475	30	vol	vol	NOUN
ihlr-2017	475	31	.	.	PUNCT
ihlr-2017	475	32	8:2	8:2	NUM
ihlr-2017	475	33	nance	nance	PROPN
ihlr-2017	475	34	committee	committee	NOUN
ihlr-2017	475	35	staff	staff	NOUN
ihlr-2017	475	36	has	have	AUX
ihlr-2017	475	37	recommended	recommend	VERB
ihlr-2017	475	38	a	a	DET
ihlr-2017	475	39	minimum	minimum	ADJ
ihlr-2017	475	40	eligibility	eligibility	NOUN
ihlr-2017	475	41	threshold	threshold	NOUN
ihlr-2017	475	42	of	of	ADP
ihlr-2017	475	43	less	less	ADJ
ihlr-2017	475	44	than	than	ADP
ihlr-2017	475	45	one	one	NUM
ihlr-2017	475	46	hundred	hundred	NUM
ihlr-2017	475	47	percent	percent	NOUN
ihlr-2017	475	48	of	of	ADP
ihlr-2017	475	49	the	the	DET
ihlr-2017	475	50	federal	federal	ADJ
ihlr-2017	475	51	poverty	poverty	NOUN
ihlr-2017	475	52	level	level	NOUN
ihlr-2017	475	53	,	,	PUNCT
ihlr-2017	475	54	citing	cite	VERB
ihlr-2017	475	55	the	the	DET
ihlr-2017	475	56	percentage	percentage	NOUN
ihlr-2017	475	57	as	as	ADP
ihlr-2017	475	58	“	"	PUNCT
ihlr-2017	475	59	a	a	DET
ihlr-2017	475	60	common	common	ADJ
ihlr-2017	475	61	standard	standard	NOUN
ihlr-2017	475	62	for	for	ADP
ihlr-2017	475	63	nonprofit	nonprofit	ADJ
ihlr-2017	475	64	hospitals	hospital	NOUN
ihlr-2017	475	65	.	.	PUNCT
ihlr-2017	476	1	”161	”161	VERB
ihlr-2017	476	2	in	in	ADP
ihlr-2017	476	3	addition	addition	NOUN
ihlr-2017	476	4	,	,	PUNCT
ihlr-2017	476	5	they	they	PRON
ihlr-2017	476	6	suggested	suggest	VERB
ihlr-2017	476	7	extensive	extensive	ADJ
ihlr-2017	476	8	publication	publication	NOUN
ihlr-2017	476	9	of	of	ADP
ihlr-2017	476	10	charity	charity	NOUN
ihlr-2017	476	11	policies	policy	NOUN
ihlr-2017	476	12	,	,	PUNCT
ihlr-2017	476	13	written	write	VERB
ihlr-2017	476	14	in	in	ADP
ihlr-2017	476	15	plain	plain	ADJ
ihlr-2017	476	16	english	english	PROPN
ihlr-2017	476	17	and	and	CCONJ
ihlr-2017	476	18	in	in	ADP
ihlr-2017	476	19	multiple	multiple	ADJ
ihlr-2017	476	20	languages	language	NOUN
ihlr-2017	476	21	as	as	ADP
ihlr-2017	476	22	necessary	necessary	ADJ
ihlr-2017	476	23	within	within	ADP
ihlr-2017	476	24	a	a	DET
ihlr-2017	476	25	community.162	community.162	NOUN
ihlr-2017	476	26	more	more	ADV
ihlr-2017	476	27	recently	recently	ADV
ihlr-2017	476	28	,	,	PUNCT
ihlr-2017	476	29	hfma	hfma	PROPN
ihlr-2017	476	30	published	publish	VERB
ihlr-2017	476	31	a	a	DET
ihlr-2017	476	32	“	"	PUNCT
ihlr-2017	476	33	model	model	NOUN
ihlr-2017	476	34	”	"	PUNCT
ihlr-2017	476	35	policy	policy	NOUN
ihlr-2017	476	36	that	that	PRON
ihlr-2017	476	37	did	do	AUX
ihlr-2017	476	38	not	not	PART
ihlr-2017	476	39	mandate	mandate	VERB
ihlr-2017	476	40	a	a	DET
ihlr-2017	476	41	specific	specific	ADJ
ihlr-2017	476	42	minimum	minimum	NOUN
ihlr-2017	476	43	eligibility	eligibility	NOUN
ihlr-2017	476	44	threshold	threshold	NOUN
ihlr-2017	476	45	,	,	PUNCT
ihlr-2017	476	46	but	but	CCONJ
ihlr-2017	476	47	suggested	suggest	VERB
ihlr-2017	476	48	services	service	NOUN
ihlr-2017	476	49	be	be	AUX
ihlr-2017	476	50	made	make	VERB
ihlr-2017	476	51	available	available	ADJ
ihlr-2017	476	52	on	on	ADP
ihlr-2017	476	53	a	a	DET
ihlr-2017	476	54	sliding	slide	VERB
ihlr-2017	476	55	fee	fee	NOUN
ihlr-2017	476	56	scale	scale	NOUN
ihlr-2017	476	57	according	accord	VERB
ihlr-2017	476	58	to	to	ADP
ihlr-2017	476	59	financial	financial	ADJ
ihlr-2017	476	60	need	need	NOUN
ihlr-2017	476	61	,	,	PUNCT
ihlr-2017	476	62	using	use	VERB
ihlr-2017	476	63	federal	federal	ADJ
ihlr-2017	476	64	poverty	poverty	NOUN
ihlr-2017	476	65	guidelines.163	guidelines.163	VERB
ihlr-2017	476	66	the	the	DET
ihlr-2017	476	67	policy	policy	NOUN
ihlr-2017	476	68	further	far	ADV
ihlr-2017	476	69	recommended	recommend	VERB
ihlr-2017	476	70	an	an	DET
ihlr-2017	476	71	application	application	NOUN
ihlr-2017	476	72	process	process	NOUN
ihlr-2017	476	73	considering	consider	VERB
ihlr-2017	476	74	patients	patient	NOUN
ihlr-2017	476	75	’	'	PUNCT
ihlr-2017	476	76	personal	personal	ADJ
ihlr-2017	476	77	and	and	CCONJ
ihlr-2017	476	78	financial	financial	ADJ
ihlr-2017	476	79	information	information	NOUN
ihlr-2017	476	80	;	;	PUNCT
ihlr-2017	476	81	the	the	DET
ihlr-2017	476	82	use	use	NOUN
ihlr-2017	476	83	of	of	ADP
ihlr-2017	476	84	credit	credit	NOUN
ihlr-2017	476	85	scoring	scoring	NOUN
ihlr-2017	476	86	or	or	CCONJ
ihlr-2017	476	87	other	other	ADJ
ihlr-2017	476	88	publicly	publicly	ADV
ihlr-2017	476	89	available	available	ADJ
ihlr-2017	476	90	data	datum	NOUN
ihlr-2017	476	91	to	to	PART
ihlr-2017	476	92	determine	determine	VERB
ihlr-2017	476	93	ability	ability	NOUN
ihlr-2017	476	94	to	to	PART
ihlr-2017	476	95	pay	pay	VERB
ihlr-2017	476	96	;	;	PUNCT
ihlr-2017	476	97	the	the	DET
ihlr-2017	476	98	use	use	NOUN
ihlr-2017	476	99	of	of	ADP
ihlr-2017	476	100	reasonable	reasonable	ADJ
ihlr-2017	476	101	efforts	effort	NOUN
ihlr-2017	476	102	to	to	PART
ihlr-2017	476	103	determine	determine	VERB
ihlr-2017	476	104	alternative	alternative	ADJ
ihlr-2017	476	105	public	public	ADJ
ihlr-2017	476	106	or	or	CCONJ
ihlr-2017	476	107	private	private	ADJ
ihlr-2017	476	108	funding	funding	NOUN
ihlr-2017	476	109	;	;	PUNCT
ihlr-2017	476	110	consideration	consideration	NOUN
ihlr-2017	476	111	of	of	ADP
ihlr-2017	476	112	patients	patient	NOUN
ihlr-2017	476	113	’	'	PUNCT
ihlr-2017	476	114	available	available	ADJ
ihlr-2017	476	115	assets	asset	NOUN
ihlr-2017	476	116	and	and	CCONJ
ihlr-2017	476	117	other	other	ADJ
ihlr-2017	476	118	available	available	ADJ
ihlr-2017	476	119	resources	resource	NOUN
ihlr-2017	476	120	;	;	PUNCT
ihlr-2017	476	121	and	and	CCONJ
ihlr-2017	476	122	review	review	NOUN
ihlr-2017	476	123	of	of	ADP
ihlr-2017	476	124	the	the	DET
ihlr-2017	476	125	patients	patient	NOUN
ihlr-2017	476	126	’	’	PART
ihlr-2017	476	127	outstanding	outstanding	ADJ
ihlr-2017	476	128	accounts	account	NOUN
ihlr-2017	476	129	receivable	receivable	ADJ
ihlr-2017	476	130	and	and	CCONJ
ihlr-2017	476	131	payment	payment	NOUN
ihlr-2017	476	132	history.164	history.164	NOUN
ihlr-2017	476	133	a	a	DET
ihlr-2017	476	134	number	number	NOUN
ihlr-2017	476	135	of	of	ADP
ihlr-2017	476	136	other	other	ADJ
ihlr-2017	476	137	“	"	PUNCT
ihlr-2017	476	138	presumptive	presumptive	ADJ
ihlr-2017	476	139	financial	financial	ADJ
ihlr-2017	476	140	assistance	assistance	NOUN
ihlr-2017	476	141	”	"	PUNCT
ihlr-2017	476	142	criteria	criterion	NOUN
ihlr-2017	476	143	(	(	PUNCT
ihlr-2017	476	144	e.g.	e.g.	ADV
ihlr-2017	476	145	,	,	PUNCT
ihlr-2017	476	146	food	food	NOUN
ihlr-2017	476	147	stamp	stamp	NOUN
ihlr-2017	476	148	eligibility	eligibility	NOUN
ihlr-2017	476	149	,	,	PUNCT
ihlr-2017	476	150	residence	residence	NOUN
ihlr-2017	476	151	in	in	ADP
ihlr-2017	476	152	low	low	ADJ
ihlr-2017	476	153	income	income	NOUN
ihlr-2017	476	154	/	/	SYM
ihlr-2017	476	155	subsidized	subsidize	VERB
ihlr-2017	476	156	housing	housing	NOUN
ihlr-2017	476	157	,	,	PUNCT
ihlr-2017	476	158	etc	etc	X
ihlr-2017	476	159	.	.	X
ihlr-2017	476	160	)	)	PUNCT
ihlr-2017	476	161	are	be	AUX
ihlr-2017	476	162	also	also	ADV
ihlr-2017	476	163	recommended	recommend	VERB
ihlr-2017	476	164	when	when	SCONJ
ihlr-2017	476	165	supporting	support	VERB
ihlr-2017	476	166	documentation	documentation	NOUN
ihlr-2017	476	167	is	be	AUX
ihlr-2017	476	168	insufficient.165	insufficient.165	ADV
ihlr-2017	476	169	next	next	ADJ
ihlr-2017	476	170	,	,	PUNCT
ihlr-2017	476	171	adoption	adoption	NOUN
ihlr-2017	476	172	of	of	ADP
ihlr-2017	476	173	hfma	hfma	NOUN
ihlr-2017	476	174	principles	principle	NOUN
ihlr-2017	476	175	and	and	CCONJ
ihlr-2017	476	176	practices	practice	NOUN
ihlr-2017	476	177	board	board	NOUN
ihlr-2017	476	178	statement	statement	NOUN
ihlr-2017	476	179	15	15	NUM
ihlr-2017	476	180	,	,	PUNCT
ihlr-2017	476	181	“	"	PUNCT
ihlr-2017	476	182	which	which	PRON
ihlr-2017	476	183	provides	provide	VERB
ihlr-2017	476	184	instructions	instruction	NOUN
ihlr-2017	476	185	for	for	ADP
ihlr-2017	476	186	record	record	NOUN
ihlr-2017	476	187	keeping	keeping	NOUN
ihlr-2017	476	188	,	,	PUNCT
ihlr-2017	476	189	valuation	valuation	NOUN
ihlr-2017	476	190	,	,	PUNCT
ihlr-2017	476	191	and	and	CCONJ
ihlr-2017	476	192	disclosure	disclosure	NOUN
ihlr-2017	476	193	of	of	ADP
ihlr-2017	476	194	charity	charity	NOUN
ihlr-2017	476	195	care	care	NOUN
ihlr-2017	476	196	and	and	CCONJ
ihlr-2017	476	197	bad	bad	ADJ
ihlr-2017	476	198	debts	debt	NOUN
ihlr-2017	476	199	on	on	ADP
ihlr-2017	476	200	audited	audit	VERB
ihlr-2017	476	201	financial	financial	ADJ
ihlr-2017	476	202	statements,”166	statements,”166	NOUN
ihlr-2017	476	203	could	could	AUX
ihlr-2017	476	204	allow	allow	VERB
ihlr-2017	476	205	nonprofit	nonprofit	ADJ
ihlr-2017	476	206	hospitals	hospital	NOUN
ihlr-2017	476	207	to	to	PART
ihlr-2017	476	208	better	well	ADV
ihlr-2017	476	209	distinguish	distinguish	VERB
ihlr-2017	476	210	between	between	ADP
ihlr-2017	476	211	charity	charity	NOUN
ihlr-2017	476	212	care	care	NOUN
ihlr-2017	476	213	and	and	CCONJ
ihlr-2017	476	214	bad	bad	ADJ
ihlr-2017	476	215	debt	debt	NOUN
ihlr-2017	476	216	.	.	PUNCT
ihlr-2017	477	1	board	board	NOUN
ihlr-2017	477	2	statement	statement	NOUN
ihlr-2017	477	3	15	15	NUM
ihlr-2017	477	4	exists	exist	VERB
ihlr-2017	477	5	as	as	ADP
ihlr-2017	477	6	a	a	DET
ihlr-2017	477	7	sample	sample	NOUN
ihlr-2017	477	8	policy	policy	NOUN
ihlr-2017	477	9	for	for	ADP
ihlr-2017	477	10	presumptively	presumptively	ADV
ihlr-2017	477	11	enrolling	enrol	VERB
ihlr-2017	477	12	patients	patient	NOUN
ihlr-2017	477	13	in	in	ADP
ihlr-2017	477	14	hospital	hospital	NOUN
ihlr-2017	477	15	charity	charity	NOUN
ihlr-2017	477	16	-	-	PUNCT
ihlr-2017	477	17	care	care	NOUN
ihlr-2017	477	18	programs167	programs167	PROPN
ihlr-2017	477	19	and	and	CCONJ
ihlr-2017	477	20	revised	revise	VERB
ihlr-2017	477	21	form	form	NOUN
ihlr-2017	477	22	990	990	NUM
ihlr-2017	477	23	requests	request	NOUN
ihlr-2017	477	24	information	information	NOUN
ihlr-2017	477	25	regarding	regard	VERB
ihlr-2017	477	26	whether	whether	SCONJ
ihlr-2017	477	27	hospitals	hospital	NOUN
ihlr-2017	477	28	have	have	AUX
ihlr-2017	477	29	adopted	adopt	VERB
ihlr-2017	477	30	the	the	DET
ihlr-2017	477	31	statement.168	statement.168	NOUN
ihlr-2017	477	32	this	this	DET
ihlr-2017	477	33	consistency	consistency	NOUN
ihlr-2017	477	34	makes	make	VERB
ihlr-2017	477	35	it	it	PRON
ihlr-2017	477	36	more	more	ADV
ihlr-2017	477	37	likely	likely	ADJ
ihlr-2017	477	38	that	that	SCONJ
ihlr-2017	477	39	nonprofit	nonprofit	ADJ
ihlr-2017	477	40	hospitals	hospital	NOUN
ihlr-2017	477	41	will	will	AUX
ihlr-2017	477	42	begin	begin	VERB
ihlr-2017	477	43	to	to	PART
ihlr-2017	477	44	adopt	adopt	VERB
ihlr-2017	477	45	the	the	DET
ihlr-2017	477	46	statement	statement	NOUN
ihlr-2017	477	47	as	as	ADP
ihlr-2017	477	48	a	a	DET
ihlr-2017	477	49	“	"	PUNCT
ihlr-2017	477	50	best	good	ADJ
ihlr-2017	477	51	practice	practice	NOUN
ihlr-2017	477	52	”	"	PUNCT
ihlr-2017	477	53	standard	standard	NOUN
ihlr-2017	477	54	for	for	ADP
ihlr-2017	477	55	accounting	accounting	NOUN
ihlr-2017	477	56	and	and	CCONJ
ihlr-2017	477	57	reporting	report	VERB
ihlr-2017	477	58	uncompensated	uncompensated	ADJ
ihlr-2017	477	59	care	care	NOUN
ihlr-2017	477	60	.	.	PUNCT
ihlr-2017	478	1	finally	finally	ADV
ihlr-2017	478	2	,	,	PUNCT
ihlr-2017	478	3	hospitals	hospital	NOUN
ihlr-2017	478	4	could	could	AUX
ihlr-2017	478	5	begin	begin	VERB
ihlr-2017	478	6	referring	refer	VERB
ihlr-2017	478	7	to	to	ADP
ihlr-2017	478	8	“	"	PUNCT
ihlr-2017	478	9	external	external	ADJ
ihlr-2017	478	10	sources	source	NOUN
ihlr-2017	478	11	,	,	PUNCT
ihlr-2017	478	12	such	such	ADJ
ihlr-2017	478	13	as	as	ADP
ihlr-2017	478	14	zip	zip	NOUN
ihlr-2017	478	15	codes	code	NOUN
ihlr-2017	478	16	in	in	ADP
ihlr-2017	478	17	conjunction	conjunction	NOUN
ihlr-2017	478	18	with	with	ADP
ihlr-2017	478	19	per	per	ADP
ihlr-2017	478	20	-	-	PUNCT
ihlr-2017	478	21	capita	capita	NOUN
ihlr-2017	478	22	income	income	NOUN
ihlr-2017	478	23	data	datum	NOUN
ihlr-2017	478	24	,	,	PUNCT
ihlr-2017	478	25	credit	credit	NOUN
ihlr-2017	478	26	reports	report	NOUN
ihlr-2017	478	27	,	,	PUNCT
ihlr-2017	478	28	and	and	CCONJ
ihlr-2017	478	29	migrant	migrant	ADJ
ihlr-2017	478	30	worker	worker	NOUN
ihlr-2017	478	31	status	status	NOUN
ihlr-2017	478	32	,	,	PUNCT
ihlr-2017	478	33	”	"	PUNCT
ihlr-2017	478	34	in	in	ADP
ihlr-2017	478	35	making	make	VERB
ihlr-2017	478	36	charity	charity	NOUN
ihlr-2017	478	37	care	care	NOUN
ihlr-2017	478	38	determinations	determination	NOUN
ihlr-2017	478	39	;	;	PUNCT
ihlr-2017	478	40	a	a	DET
ihlr-2017	478	41	practice	practice	NOUN
ihlr-2017	478	42	that	that	PRON
ihlr-2017	478	43	may	may	AUX
ihlr-2017	478	44	help	help	VERB
ihlr-2017	478	45	estimate	estimate	VERB
ihlr-2017	478	46	the	the	DET
ihlr-2017	478	47	portion	portion	NOUN
ihlr-2017	478	48	of	of	ADP
ihlr-2017	478	49	bad	bad	ADJ
ihlr-2017	478	50	debt	debt	NOUN
ihlr-2017	478	51	more	more	ADV
ihlr-2017	478	52	accurately	accurately	ADV
ihlr-2017	478	53	attributed	attribute	VERB
ihlr-2017	478	54	to	to	ADP
ihlr-2017	478	55	charity	charity	NOUN
ihlr-2017	478	56	care.169	care.169	PROPN
ihlr-2017	478	57	as	as	ADP
ihlr-2017	478	58	an	an	DET
ihlr-2017	478	59	example	example	NOUN
ihlr-2017	478	60	,	,	PUNCT
ihlr-2017	478	61	bjc	bjc	PROPN
ihlr-2017	478	62	healthcare	healthcare	PROPN
ihlr-2017	478	63	recently	recently	ADV
ihlr-2017	478	64	conducted	conduct	VERB
ihlr-2017	478	65	an	an	DET
ihlr-2017	478	66	extensive	extensive	ADJ
ihlr-2017	478	67	analysis	analysis	NOUN
ihlr-2017	478	68	of	of	ADP
ihlr-2017	478	69	zip	zip	NOUN
ihlr-2017	478	70	code	code	NOUN
ihlr-2017	478	71	data	datum	NOUN
ihlr-2017	478	72	and	and	CCONJ
ihlr-2017	478	73	found	find	VERB
ihlr-2017	478	74	that	that	SCONJ
ihlr-2017	478	75	two	two	NUM
ihlr-2017	478	76	-	-	PUNCT
ihlr-2017	478	77	thirds	third	NOUN
ihlr-2017	478	78	(	(	PUNCT
ihlr-2017	478	79	$	$	SYM
ihlr-2017	478	80	85	85	NUM
ihlr-2017	478	81	million	million	NUM
ihlr-2017	478	82	)	)	PUNCT
ihlr-2017	478	83	of	of	ADP
ihlr-2017	478	84	http://www.nonprofithealthcare.org/resources/charitycare.pdf	http://www.nonprofithealthcare.org/resources/charitycare.pdf	NOUN
ihlr-2017	478	85	;	;	PUNCT
ihlr-2017	478	86	cal	cal	X
ihlr-2017	478	87	.	.	PUNCT
ihlr-2017	479	1	healthcare	healthcare	PROPN
ihlr-2017	479	2	ass’n	ass’n	NUM
ihlr-2017	479	3	,	,	PUNCT
ihlr-2017	479	4	key	key	ADJ
ihlr-2017	479	5	steps	step	NOUN
ihlr-2017	479	6	checklist	checklist	NOUN
ihlr-2017	479	7	for	for	ADP
ihlr-2017	479	8	developing	develop	VERB
ihlr-2017	479	9	or	or	CCONJ
ihlr-2017	479	10	revising	revise	VERB
ihlr-2017	479	11	a	a	DET
ihlr-2017	479	12	hospital	hospital	NOUN
ihlr-2017	479	13	charity	charity	NOUN
ihlr-2017	479	14	care	care	NOUN
ihlr-2017	479	15	policy	policy	NOUN
ihlr-2017	479	16	(	(	PUNCT
ihlr-2017	479	17	2004	2004	NUM
ihlr-2017	479	18	)	)	PUNCT
ihlr-2017	479	19	,	,	PUNCT
ihlr-2017	479	20	available	available	ADJ
ihlr-2017	479	21	at	at	ADP
ihlr-2017	479	22	http://www.aha.org/aha/content/2004/pdf/chachecklistcharitycare.pdf	http://www.aha.org/aha/content/2004/pdf/chachecklistcharitycare.pdf	PROPN
ihlr-2017	479	23	.	.	PUNCT
ihlr-2017	480	1	161	161	NUM
ihlr-2017	480	2	.	.	PUNCT
ihlr-2017	480	3	staff	staff	NOUN
ihlr-2017	480	4	of	of	ADP
ihlr-2017	480	5	s.	s.	PROPN
ihlr-2017	480	6	comm	comm	PROPN
ihlr-2017	480	7	.	.	PUNCT
ihlr-2017	481	1	on	on	ADP
ihlr-2017	481	2	fin	fin	PROPN
ihlr-2017	481	3	.	.	PUNCT
ihlr-2017	482	1	minority	minority	NOUN
ihlr-2017	482	2	,	,	PUNCT
ihlr-2017	482	3	supra	supra	PROPN
ihlr-2017	482	4	note	note	NOUN
ihlr-2017	482	5	75	75	NUM
ihlr-2017	482	6	,	,	PUNCT
ihlr-2017	482	7	at	at	ADP
ihlr-2017	482	8	7	7	NUM
ihlr-2017	482	9	n.11	n.11	NOUN
ihlr-2017	482	10	.	.	PROPN
ihlr-2017	482	11	162	162	NUM
ihlr-2017	482	12	.	.	PUNCT
ihlr-2017	483	1	i	i	PRON
ihlr-2017	483	2	d.	d.	PROPN
ihlr-2017	483	3	at	at	ADP
ihlr-2017	483	4	6	6	NUM
ihlr-2017	483	5	.	.	NOUN
ihlr-2017	483	6	163	163	NUM
ihlr-2017	483	7	.	.	PUNCT
ihlr-2017	483	8	hfma	hfma	PROPN
ihlr-2017	483	9	p&p	p&p	PROPN
ihlr-2017	483	10	,	,	PUNCT
ihlr-2017	483	11	supra	supra	PROPN
ihlr-2017	483	12	note	note	PROPN
ihlr-2017	483	13	160	160	NUM
ihlr-2017	483	14	,	,	PUNCT
ihlr-2017	483	15	at	at	ADP
ihlr-2017	483	16	3	3	NUM
ihlr-2017	483	17	,	,	PUNCT
ihlr-2017	483	18	7	7	NUM
ihlr-2017	483	19	.	.	NOUN
ihlr-2017	483	20	164	164	NUM
ihlr-2017	483	21	.	.	PUNCT
ihlr-2017	484	1	i	i	PRON
ihlr-2017	484	2	d.	d.	PROPN
ihlr-2017	484	3	at	at	ADP
ihlr-2017	484	4	4	4	NUM
ihlr-2017	484	5	.	.	NOUN
ihlr-2017	484	6	165	165	NUM
ihlr-2017	484	7	.	.	PUNCT
ihlr-2017	485	1	i	i	PRON
ihlr-2017	485	2	d.	d.	PROPN
ihlr-2017	485	3	166	166	NUM
ihlr-2017	485	4	.	.	PUNCT
ihlr-2017	486	1	salinsky	salinsky	PROPN
ihlr-2017	486	2	,	,	PUNCT
ihlr-2017	486	3	supra	supra	PROPN
ihlr-2017	486	4	note	note	NOUN
ihlr-2017	486	5	55	55	NUM
ihlr-2017	486	6	,	,	PUNCT
ihlr-2017	486	7	at	at	ADP
ihlr-2017	486	8	17	17	NUM
ihlr-2017	486	9	,	,	PUNCT
ihlr-2017	486	10	19	19	NUM
ihlr-2017	486	11	.	.	NOUN
ihlr-2017	486	12	167	167	NUM
ihlr-2017	486	13	.	.	PUNCT
ihlr-2017	487	1	melanie	melanie	PROPN
ihlr-2017	487	2	evans	evans	PROPN
ihlr-2017	487	3	,	,	PUNCT
ihlr-2017	487	4	making	make	VERB
ihlr-2017	487	5	good	good	ADJ
ihlr-2017	487	6	on	on	ADP
ihlr-2017	487	7	bad	bad	ADJ
ihlr-2017	487	8	debt	debt	NOUN
ihlr-2017	487	9	,	,	PUNCT
ihlr-2017	487	10	modern	modern	ADJ
ihlr-2017	487	11	healthcare	healthcare	PROPN
ihlr-2017	487	12	,	,	PUNCT
ihlr-2017	487	13	january	january	PROPN
ihlr-2017	487	14	4	4	NUM
ihlr-2017	487	15	,	,	PUNCT
ihlr-2017	487	16	2010	2010	NUM
ihlr-2017	487	17	,	,	PUNCT
ihlr-2017	487	18	at	at	ADP
ihlr-2017	487	19	32	32	NUM
ihlr-2017	487	20	.	.	PUNCT
ihlr-2017	488	1	168	168	NUM
ihlr-2017	488	2	.	.	PUNCT
ihlr-2017	489	1	internal	internal	ADJ
ihlr-2017	489	2	revenue	revenue	NOUN
ihlr-2017	489	3	serv	serv	X
ihlr-2017	489	4	.	.	PUNCT
ihlr-2017	489	5	,	,	PUNCT
ihlr-2017	489	6	supra	supra	PROPN
ihlr-2017	489	7	note	note	VERB
ihlr-2017	489	8	59	59	NUM
ihlr-2017	489	9	.	.	NOUN
ihlr-2017	489	10	169	169	NUM
ihlr-2017	489	11	.	.	PUNCT
ihlr-2017	490	1	u.s	u.s	PROPN
ihlr-2017	490	2	.	.	PROPN
ihlr-2017	490	3	gov’t	gov’t	PROPN
ihlr-2017	490	4	accountability	accountability	NOUN
ihlr-2017	490	5	office	office	NOUN
ihlr-2017	490	6	,	,	PUNCT
ihlr-2017	490	7	supra	supra	PROPN
ihlr-2017	490	8	note	note	NOUN
ihlr-2017	490	9	2	2	NUM
ihlr-2017	490	10	,	,	PUNCT
ihlr-2017	490	11	at	at	ADP
ihlr-2017	490	12	21	21	NUM
ihlr-2017	490	13	n.53	n.53	PROPN
ihlr-2017	490	14	.	.	NOUN
ihlr-2017	490	15	2011	2011	NUM
ihlr-2017	490	16	]	]	PUNCT
ihlr-2017	490	17	hospital	hospital	NOUN
ihlr-2017	490	18	tax	tax	NOUN
ihlr-2017	490	19	-	-	PUNCT
ihlr-2017	490	20	exemption	exemption	NOUN
ihlr-2017	490	21	and	and	CCONJ
ihlr-2017	490	22	the	the	DET
ihlr-2017	490	23	community	community	NOUN
ihlr-2017	490	24	benefit	benefit	NOUN
ihlr-2017	490	25	standard	standard	NOUN
ihlr-2017	490	26	387	387	NUM
ihlr-2017	490	27	its	its	PRON
ihlr-2017	490	28	$	$	SYM
ihlr-2017	490	29	125	125	NUM
ihlr-2017	490	30	million	million	NUM
ihlr-2017	490	31	in	in	ADP
ihlr-2017	490	32	bad	bad	ADJ
ihlr-2017	490	33	debt	debt	NOUN
ihlr-2017	490	34	was	be	AUX
ihlr-2017	490	35	attributed	attribute	VERB
ihlr-2017	490	36	to	to	ADP
ihlr-2017	490	37	patients	patient	NOUN
ihlr-2017	490	38	that	that	PRON
ihlr-2017	490	39	would	would	AUX
ihlr-2017	490	40	have	have	AUX
ihlr-2017	490	41	been	be	AUX
ihlr-2017	490	42	eligible	eligible	ADJ
ihlr-2017	490	43	for	for	ADP
ihlr-2017	490	44	charity	charity	NOUN
ihlr-2017	490	45	care	care	NOUN
ihlr-2017	490	46	under	under	ADP
ihlr-2017	490	47	the	the	DET
ihlr-2017	490	48	organization	organization	NOUN
ihlr-2017	490	49	’s	’s	PART
ihlr-2017	490	50	existing	exist	VERB
ihlr-2017	490	51	policy	policy	NOUN
ihlr-2017	490	52	,	,	PUNCT
ihlr-2017	490	53	raising	raise	VERB
ihlr-2017	490	54	the	the	DET
ihlr-2017	490	55	system	system	NOUN
ihlr-2017	490	56	’s	’s	PART
ihlr-2017	490	57	total	total	ADJ
ihlr-2017	490	58	community	community	NOUN
ihlr-2017	490	59	benefit	benefit	NOUN
ihlr-2017	490	60	(	(	PUNCT
ihlr-2017	490	61	as	as	ADP
ihlr-2017	490	62	a	a	DET
ihlr-2017	490	63	percentage	percentage	NOUN
ihlr-2017	490	64	of	of	ADP
ihlr-2017	490	65	overall	overall	ADJ
ihlr-2017	490	66	expenses	expense	NOUN
ihlr-2017	490	67	)	)	PUNCT
ihlr-2017	490	68	nearly	nearly	ADV
ihlr-2017	490	69	three	three	NUM
ihlr-2017	490	70	percent.170	percent.170	PRON
ihlr-2017	490	71	many	many	ADJ
ihlr-2017	490	72	facilities	facility	NOUN
ihlr-2017	490	73	are	be	AUX
ihlr-2017	490	74	also	also	ADV
ihlr-2017	490	75	using	use	VERB
ihlr-2017	490	76	screening	screen	VERB
ihlr-2017	490	77	software	software	NOUN
ihlr-2017	490	78	,	,	PUNCT
ihlr-2017	490	79	directly	directly	ADV
ihlr-2017	490	80	integrated	integrate	VERB
ihlr-2017	490	81	with	with	ADP
ihlr-2017	490	82	existing	exist	VERB
ihlr-2017	490	83	information	information	NOUN
ihlr-2017	490	84	systems	system	NOUN
ihlr-2017	490	85	,	,	PUNCT
ihlr-2017	490	86	to	to	PART
ihlr-2017	490	87	determine	determine	VERB
ihlr-2017	490	88	self	self	NOUN
ihlr-2017	490	89	-	-	PUNCT
ihlr-2017	490	90	pay	pay	NOUN
ihlr-2017	490	91	patients	patient	NOUN
ihlr-2017	490	92	’	'	PUNCT
ihlr-2017	490	93	eligibility	eligibility	NOUN
ihlr-2017	490	94	for	for	ADP
ihlr-2017	490	95	charity	charity	NOUN
ihlr-2017	490	96	or	or	CCONJ
ihlr-2017	490	97	public	public	ADJ
ihlr-2017	490	98	funding	funding	NOUN
ihlr-2017	490	99	upon	upon	SCONJ
ihlr-2017	490	100	admission	admission	NOUN
ihlr-2017	490	101	or	or	CCONJ
ihlr-2017	490	102	after	after	SCONJ
ihlr-2017	490	103	scheduling.171	scheduling.171	NOUN
ihlr-2017	490	104	features	feature	VERB
ihlr-2017	490	105	range	range	VERB
ihlr-2017	490	106	from	from	ADP
ihlr-2017	490	107	eligibility	eligibility	NOUN
ihlr-2017	490	108	verification	verification	NOUN
ihlr-2017	490	109	and	and	CCONJ
ihlr-2017	490	110	bill	bill	NOUN
ihlr-2017	490	111	estimation	estimation	NOUN
ihlr-2017	490	112	,	,	PUNCT
ihlr-2017	490	113	to	to	ADP
ihlr-2017	490	114	identification	identification	NOUN
ihlr-2017	490	115	of	of	ADP
ihlr-2017	490	116	alterative	alterative	ADJ
ihlr-2017	490	117	sources	source	NOUN
ihlr-2017	490	118	of	of	ADP
ihlr-2017	490	119	financial	financial	ADJ
ihlr-2017	490	120	assistance	assistance	NOUN
ihlr-2017	490	121	and	and	CCONJ
ihlr-2017	490	122	enhanced	enhance	VERB
ihlr-2017	490	123	third	third	ADJ
ihlr-2017	490	124	-	-	PUNCT
ihlr-2017	490	125	party	party	NOUN
ihlr-2017	490	126	payer	payer	NOUN
ihlr-2017	490	127	connectivity	connectivity	NOUN
ihlr-2017	490	128	.	.	PUNCT
ihlr-2017	491	1	however	however	ADV
ihlr-2017	491	2	,	,	PUNCT
ihlr-2017	491	3	these	these	DET
ihlr-2017	491	4	applications	application	NOUN
ihlr-2017	491	5	can	can	AUX
ihlr-2017	491	6	require	require	VERB
ihlr-2017	491	7	significant	significant	ADJ
ihlr-2017	491	8	investment	investment	NOUN
ihlr-2017	491	9	in	in	ADP
ihlr-2017	491	10	information	information	NOUN
ihlr-2017	491	11	technology	technology	NOUN
ihlr-2017	491	12	,	,	PUNCT
ihlr-2017	491	13	and	and	CCONJ
ihlr-2017	491	14	may	may	AUX
ihlr-2017	491	15	not	not	PART
ihlr-2017	491	16	be	be	AUX
ihlr-2017	491	17	realistic	realistic	ADJ
ihlr-2017	491	18	options	option	NOUN
ihlr-2017	491	19	for	for	ADP
ihlr-2017	491	20	all	all	DET
ihlr-2017	491	21	facilities.172	facilities.172	NOUN
ihlr-2017	491	22	b.	b.	PROPN
ihlr-2017	491	23	medicare	medicare	PROPN
ihlr-2017	491	24	shortfall	shortfall	NOUN
ihlr-2017	491	25	.	.	PUNCT
ihlr-2017	492	1	although	although	SCONJ
ihlr-2017	492	2	participation	participation	NOUN
ihlr-2017	492	3	in	in	ADP
ihlr-2017	492	4	medicare	medicare	PROPN
ihlr-2017	492	5	is	be	AUX
ihlr-2017	492	6	voluntary	voluntary	ADJ
ihlr-2017	492	7	,	,	PUNCT
ihlr-2017	492	8	caring	care	VERB
ihlr-2017	492	9	for	for	ADP
ihlr-2017	492	10	medicare	medicare	PROPN
ihlr-2017	492	11	beneficiaries	beneficiary	NOUN
ihlr-2017	492	12	is	be	AUX
ihlr-2017	492	13	a	a	DET
ihlr-2017	492	14	condition	condition	NOUN
ihlr-2017	492	15	for	for	ADP
ihlr-2017	492	16	tax	tax	NOUN
ihlr-2017	492	17	-	-	PUNCT
ihlr-2017	492	18	exemption	exemption	NOUN
ihlr-2017	492	19	under	under	ADP
ihlr-2017	492	20	revenue	revenue	NOUN
ihlr-2017	492	21	ruling	ruling	NOUN
ihlr-2017	492	22	69645,173	69645,173	NUM
ihlr-2017	492	23	and	and	CCONJ
ihlr-2017	492	24	very	very	ADV
ihlr-2017	492	25	few	few	ADJ
ihlr-2017	492	26	hospitals	hospital	NOUN
ihlr-2017	492	27	can	can	AUX
ihlr-2017	492	28	elect	elect	VERB
ihlr-2017	492	29	not	not	PART
ihlr-2017	492	30	to	to	PART
ihlr-2017	492	31	participate	participate	VERB
ihlr-2017	492	32	in	in	ADP
ihlr-2017	492	33	the	the	DET
ihlr-2017	492	34	public	public	ADJ
ihlr-2017	492	35	program	program	NOUN
ihlr-2017	492	36	given	give	VERB
ihlr-2017	492	37	the	the	DET
ihlr-2017	492	38	large	large	ADJ
ihlr-2017	492	39	percentage	percentage	NOUN
ihlr-2017	492	40	of	of	ADP
ihlr-2017	492	41	care	care	NOUN
ihlr-2017	492	42	provided	provide	VERB
ihlr-2017	492	43	to	to	ADP
ihlr-2017	492	44	older	old	ADJ
ihlr-2017	492	45	patients.174	patients.174	ADV
ihlr-2017	492	46	these	these	DET
ihlr-2017	492	47	considerations	consideration	NOUN
ihlr-2017	492	48	make	make	VERB
ihlr-2017	492	49	clear	clear	ADJ
ihlr-2017	492	50	why	why	SCONJ
ihlr-2017	492	51	inclusion	inclusion	NOUN
ihlr-2017	492	52	of	of	ADP
ihlr-2017	492	53	medicare	medicare	PROPN
ihlr-2017	492	54	shortfall	shortfall	NOUN
ihlr-2017	492	55	in	in	ADP
ihlr-2017	492	56	a	a	DET
ihlr-2017	492	57	definition	definition	NOUN
ihlr-2017	492	58	of	of	ADP
ihlr-2017	492	59	community	community	NOUN
ihlr-2017	492	60	benefit	benefit	NOUN
ihlr-2017	492	61	is	be	AUX
ihlr-2017	492	62	of	of	ADP
ihlr-2017	492	63	great	great	ADJ
ihlr-2017	492	64	importance	importance	NOUN
ihlr-2017	492	65	to	to	ADP
ihlr-2017	492	66	nonprofit	nonprofit	ADJ
ihlr-2017	492	67	hospitals	hospital	NOUN
ihlr-2017	492	68	.	.	PUNCT
ihlr-2017	493	1	again	again	ADV
ihlr-2017	493	2	,	,	PUNCT
ihlr-2017	493	3	a	a	DET
ihlr-2017	493	4	compromise	compromise	NOUN
ihlr-2017	493	5	position	position	NOUN
ihlr-2017	493	6	exists	exist	VERB
ihlr-2017	493	7	,	,	PUNCT
ihlr-2017	493	8	whereby	whereby	SCONJ
ihlr-2017	493	9	a	a	DET
ihlr-2017	493	10	lesser	less	ADJ
ihlr-2017	493	11	amount	amount	NOUN
ihlr-2017	493	12	of	of	ADP
ihlr-2017	493	13	medicare	medicare	PROPN
ihlr-2017	493	14	shortfall	shortfall	NOUN
ihlr-2017	493	15	could	could	AUX
ihlr-2017	493	16	be	be	AUX
ihlr-2017	493	17	included	include	VERB
ihlr-2017	493	18	in	in	ADP
ihlr-2017	493	19	a	a	DET
ihlr-2017	493	20	nonprofit	nonprofit	ADJ
ihlr-2017	493	21	hospital	hospital	NOUN
ihlr-2017	493	22	’s	’s	PART
ihlr-2017	493	23	accounting	accounting	NOUN
ihlr-2017	493	24	of	of	ADP
ihlr-2017	493	25	charity	charity	NOUN
ihlr-2017	493	26	care	care	NOUN
ihlr-2017	493	27	,	,	PUNCT
ihlr-2017	493	28	expressed	express	VERB
ihlr-2017	493	29	as	as	ADP
ihlr-2017	493	30	variable	variable	NOUN
ihlr-2017	493	31	and/or	and/or	CCONJ
ihlr-2017	493	32	fixed	fix	VERB
ihlr-2017	493	33	costs	cost	NOUN
ihlr-2017	493	34	,	,	PUNCT
ihlr-2017	493	35	rather	rather	ADV
ihlr-2017	493	36	than	than	ADP
ihlr-2017	493	37	charges.175	charges.175	VERB
ihlr-2017	493	38	several	several	ADJ
ihlr-2017	493	39	practical	practical	ADJ
ihlr-2017	493	40	arguments	argument	NOUN
ihlr-2017	493	41	militate	militate	ADJ
ihlr-2017	493	42	in	in	ADP
ihlr-2017	493	43	favor	favor	NOUN
ihlr-2017	493	44	of	of	ADP
ihlr-2017	493	45	this	this	DET
ihlr-2017	493	46	position	position	NOUN
ihlr-2017	493	47	.	.	PUNCT
ihlr-2017	494	1	foremost	foremost	ADV
ihlr-2017	494	2	,	,	PUNCT
ihlr-2017	494	3	medicare	medicare	PROPN
ihlr-2017	494	4	was	be	AUX
ihlr-2017	494	5	not	not	PART
ihlr-2017	494	6	designed	design	VERB
ihlr-2017	494	7	as	as	ADP
ihlr-2017	494	8	a	a	DET
ihlr-2017	494	9	complete	complete	ADJ
ihlr-2017	494	10	benefit	benefit	NOUN
ihlr-2017	494	11	.	.	PUNCT
ihlr-2017	495	1	beneficiaries	beneficiary	NOUN
ihlr-2017	495	2	are	be	AUX
ihlr-2017	495	3	responsible	responsible	ADJ
ihlr-2017	495	4	for	for	ADP
ihlr-2017	495	5	deductibles	deductible	NOUN
ihlr-2017	495	6	,	,	PUNCT
ihlr-2017	495	7	coinsurance	coinsurance	NOUN
ihlr-2017	495	8	,	,	PUNCT
ihlr-2017	495	9	and	and	CCONJ
ihlr-2017	495	10	copayments	copayment	NOUN
ihlr-2017	495	11	under	under	ADP
ihlr-2017	495	12	“	"	PUNCT
ihlr-2017	495	13	part	part	NOUN
ihlr-2017	495	14	a	a	PRON
ihlr-2017	495	15	”	"	PUNCT
ihlr-2017	495	16	(	(	PUNCT
ihlr-2017	495	17	i.e.	i.e.	X
ihlr-2017	495	18	,	,	PUNCT
ihlr-2017	495	19	inpatient	inpatient	NOUN
ihlr-2017	495	20	hospital	hospital	NOUN
ihlr-2017	495	21	coverage),176	coverage),176	NOUN
ihlr-2017	495	22	and	and	CCONJ
ihlr-2017	495	23	monthly	monthly	ADJ
ihlr-2017	495	24	premiums	premium	NOUN
ihlr-2017	495	25	,	,	PUNCT
ihlr-2017	495	26	annual	annual	ADJ
ihlr-2017	495	27	deductibles	deductible	NOUN
ihlr-2017	495	28	,	,	PUNCT
ihlr-2017	495	29	and	and	CCONJ
ihlr-2017	495	30	coinsurance	coinsurance	NOUN
ihlr-2017	495	31	for	for	ADP
ihlr-2017	495	32	most	most	ADJ
ihlr-2017	495	33	services	service	NOUN
ihlr-2017	495	34	under	under	ADP
ihlr-2017	495	35	“	"	PUNCT
ihlr-2017	495	36	part	part	NOUN
ihlr-2017	495	37	b	b	NOUN
ihlr-2017	495	38	”	"	PUNCT
ihlr-2017	495	39	(	(	PUNCT
ihlr-2017	495	40	i.e.	i.e.	X
ihlr-2017	495	41	,	,	PUNCT
ihlr-2017	495	42	physician	physician	NOUN
ihlr-2017	495	43	and	and	CCONJ
ihlr-2017	495	44	outpatient	outpatient	NOUN
ihlr-2017	495	45	coverage).177	coverage).177	PROPN
ihlr-2017	495	46	as	as	SCONJ
ihlr-2017	495	47	the	the	DET
ihlr-2017	495	48	program	program	NOUN
ihlr-2017	495	49	has	have	VERB
ihlr-2017	495	50	no	no	DET
ihlr-2017	495	51	limit	limit	NOUN
ihlr-2017	495	52	on	on	ADP
ihlr-2017	495	53	beneficiaries	beneficiary	NOUN
ihlr-2017	495	54	’	'	PUNCT
ihlr-2017	495	55	coinsurance	coinsurance	NOUN
ihlr-2017	495	56	responsibility	responsibility	NOUN
ihlr-2017	495	57	,	,	PUNCT
ihlr-2017	495	58	those	those	PRON
ihlr-2017	495	59	with	with	ADP
ihlr-2017	495	60	chronic	chronic	ADJ
ihlr-2017	495	61	health	health	NOUN
ihlr-2017	495	62	condi	condi	NOUN
ihlr-2017	495	63	170	170	NUM
ihlr-2017	495	64	.	.	PUNCT
ihlr-2017	496	1	evans	evans	PROPN
ihlr-2017	496	2	,	,	PUNCT
ihlr-2017	496	3	supra	supra	PROPN
ihlr-2017	496	4	note	note	PROPN
ihlr-2017	496	5	167	167	NUM
ihlr-2017	496	6	,	,	PUNCT
ihlr-2017	496	7	at	at	ADP
ihlr-2017	496	8	32	32	NUM
ihlr-2017	496	9	.	.	PUNCT
ihlr-2017	497	1	171	171	NUM
ihlr-2017	497	2	.	.	PUNCT
ihlr-2017	498	1	see	see	VERB
ihlr-2017	498	2	healthcare	healthcare	NOUN
ihlr-2017	498	3	scoring	scoring	NOUN
ihlr-2017	498	4	system	system	NOUN
ihlr-2017	498	5	allows	allow	VERB
ihlr-2017	498	6	hospitals	hospital	NOUN
ihlr-2017	498	7	to	to	PART
ihlr-2017	498	8	increase	increase	VERB
ihlr-2017	498	9	charity	charity	NOUN
ihlr-2017	498	10	care	care	NOUN
ihlr-2017	498	11	,	,	PUNCT
ihlr-2017	498	12	l.	l.	PROPN
ihlr-2017	498	13	&	&	CCONJ
ihlr-2017	498	14	health	health	PROPN
ihlr-2017	498	15	wkly	wkly	PROPN
ihlr-2017	498	16	.	.	PUNCT
ihlr-2017	498	17	,	,	PUNCT
ihlr-2017	498	18	jan	jan	PROPN
ihlr-2017	498	19	.	.	PROPN
ihlr-2017	498	20	2	2	NUM
ihlr-2017	498	21	,	,	PUNCT
ihlr-2017	498	22	2010	2010	NUM
ihlr-2017	498	23	,	,	PUNCT
ihlr-2017	498	24	at	at	ADP
ihlr-2017	498	25	834	834	NUM
ihlr-2017	498	26	;	;	PUNCT
ihlr-2017	498	27	orlando	orlando	PROPN
ihlr-2017	498	28	health	health	PROPN
ihlr-2017	498	29	,	,	PUNCT
ihlr-2017	498	30	saint	saint	PROPN
ihlr-2017	498	31	vincent	vincent	PROPN
ihlr-2017	498	32	catholic	catholic	PROPN
ihlr-2017	498	33	medical	medical	PROPN
ihlr-2017	498	34	centers	center	NOUN
ihlr-2017	498	35	,	,	PUNCT
ihlr-2017	498	36	university	university	PROPN
ihlr-2017	498	37	of	of	ADP
ihlr-2017	498	38	maryland	maryland	PROPN
ihlr-2017	498	39	medical	medical	ADJ
ihlr-2017	498	40	system	system	NOUN
ihlr-2017	498	41	and	and	CCONJ
ihlr-2017	498	42	wheaton	wheaton	PROPN
ihlr-2017	498	43	franciscan	franciscan	PROPN
ihlr-2017	498	44	healthcare	healthcare	PROPN
ihlr-2017	498	45	adopt	adopt	PROPN
ihlr-2017	498	46	medeanalytics	medeanalytic	NOUN
ihlr-2017	498	47	’	'	PUNCT
ihlr-2017	498	48	patient	patient	ADJ
ihlr-2017	498	49	access	access	NOUN
ihlr-2017	498	50	intelligence	intelligence	NOUN
ihlr-2017	498	51	(	(	PUNCT
ihlr-2017	498	52	pai	pai	PROPN
ihlr-2017	498	53	)	)	PUNCT
ihlr-2017	498	54	in	in	ADP
ihlr-2017	498	55	2009	2009	NUM
ihlr-2017	498	56	,	,	PUNCT
ihlr-2017	499	1	bus	bus	NOUN
ihlr-2017	499	2	.	.	PUNCT
ihlr-2017	499	3	wire	wire	PROPN
ihlr-2017	499	4	,	,	PUNCT
ihlr-2017	499	5	dec	dec	PROPN
ihlr-2017	499	6	.	.	PROPN
ihlr-2017	499	7	23	23	NUM
ihlr-2017	499	8	,	,	PUNCT
ihlr-2017	499	9	2009	2009	NUM
ihlr-2017	499	10	;	;	PUNCT
ihlr-2017	499	11	vha	vha	PROPN
ihlr-2017	499	12	inc	inc	PROPN
ihlr-2017	499	13	names	name	NOUN
ihlr-2017	499	14	relayhealth	relayhealth	VERB
ihlr-2017	499	15	a	a	DET
ihlr-2017	499	16	supplier	supplier	NOUN
ihlr-2017	499	17	of	of	ADP
ihlr-2017	499	18	financial	financial	ADJ
ihlr-2017	499	19	clearance	clearance	NOUN
ihlr-2017	499	20	services	service	NOUN
ihlr-2017	499	21	,	,	PUNCT
ihlr-2017	499	22	hosp	hosp	PROPN
ihlr-2017	499	23	.	.	PUNCT
ihlr-2017	500	1	bus	bus	NOUN
ihlr-2017	500	2	.	.	PUNCT
ihlr-2017	501	1	wk	wk	INTJ
ihlr-2017	501	2	.	.	PROPN
ihlr-2017	501	3	,	,	PUNCT
ihlr-2017	501	4	aug	aug	PROPN
ihlr-2017	501	5	.	.	PROPN
ihlr-2017	501	6	16	16	NUM
ihlr-2017	501	7	,	,	PUNCT
ihlr-2017	501	8	2009	2009	NUM
ihlr-2017	501	9	,	,	PUNCT
ihlr-2017	501	10	at	at	ADP
ihlr-2017	501	11	74	74	NUM
ihlr-2017	501	12	.	.	PUNCT
ihlr-2017	502	1	172	172	NUM
ihlr-2017	502	2	.	.	PUNCT
ihlr-2017	502	3	telephone	telephone	NOUN
ihlr-2017	502	4	interview	interview	NOUN
ihlr-2017	502	5	with	with	ADP
ihlr-2017	502	6	ken	ken	PROPN
ihlr-2017	502	7	j.	j.	PROPN
ihlr-2017	502	8	harbaugh	harbaugh	PROPN
ihlr-2017	502	9	,	,	PUNCT
ihlr-2017	502	10	supra	supra	PROPN
ihlr-2017	502	11	note	note	NOUN
ihlr-2017	502	12	129	129	NUM
ihlr-2017	502	13	.	.	PUNCT
ihlr-2017	503	1	173	173	NUM
ihlr-2017	503	2	.	.	PUNCT
ihlr-2017	504	1	rev	rev	PROPN
ihlr-2017	504	2	.	.	PUNCT
ihlr-2017	504	3	rul	rul	PROPN
ihlr-2017	504	4	.	.	PUNCT
ihlr-2017	505	1	69	69	NUM
ihlr-2017	505	2	-	-	SYM
ihlr-2017	505	3	545	545	NUM
ihlr-2017	505	4	,	,	PUNCT
ihlr-2017	505	5	1969	1969	NUM
ihlr-2017	505	6	-	-	SYM
ihlr-2017	505	7	2	2	NUM
ihlr-2017	505	8	c.b	c.b	PROPN
ihlr-2017	505	9	.	.	PROPN
ihlr-2017	505	10	117	117	NUM
ihlr-2017	505	11	,	,	PUNCT
ihlr-2017	505	12	available	available	ADJ
ihlr-2017	505	13	at	at	ADP
ihlr-2017	505	14	http://www.irs.gov/pub/irstege/rr69-545.pdf	http://www.irs.gov/pub/irstege/rr69-545.pdf	X
ihlr-2017	505	15	.	.	PROPN
ihlr-2017	505	16	174	174	NUM
ihlr-2017	505	17	.	.	PUNCT
ihlr-2017	505	18	am	be	AUX
ihlr-2017	505	19	.	.	PUNCT
ihlr-2017	506	1	hosp	hosp	PROPN
ihlr-2017	506	2	.	.	PUNCT
ihlr-2017	507	1	ass’n	ass’n	VERB
ihlr-2017	507	2	,	,	PUNCT
ihlr-2017	507	3	underpayment	underpayment	ADJ
ihlr-2017	507	4	by	by	ADP
ihlr-2017	507	5	medicare	medicare	PROPN
ihlr-2017	507	6	and	and	CCONJ
ihlr-2017	507	7	medicaid	medicaid	PROPN
ihlr-2017	507	8	fact	fact	NOUN
ihlr-2017	507	9	sheet	sheet	NOUN
ihlr-2017	507	10	1	1	NUM
ihlr-2017	507	11	(	(	PUNCT
ihlr-2017	507	12	2009	2009	NUM
ihlr-2017	507	13	)	)	PUNCT
ihlr-2017	507	14	,	,	PUNCT
ihlr-2017	507	15	available	available	ADJ
ihlr-2017	507	16	at	at	ADP
ihlr-2017	507	17	www.aha.org/aha/content/2009/pdf/09medicunderpayment.pdf	www.aha.org/aha/content/2009/pdf/09medicunderpayment.pdf	PROPN
ihlr-2017	507	18	.	.	PUNCT
ihlr-2017	508	1	175	175	NUM
ihlr-2017	508	2	.	.	PUNCT
ihlr-2017	508	3	am	be	AUX
ihlr-2017	508	4	.	.	PUNCT
ihlr-2017	509	1	hosp	hosp	PROPN
ihlr-2017	509	2	.	.	PUNCT
ihlr-2017	510	1	ass’n	ass’n	PROPN
ihlr-2017	510	2	,	,	PUNCT
ihlr-2017	510	3	supra	supra	PROPN
ihlr-2017	510	4	note	note	VERB
ihlr-2017	510	5	146	146	NUM
ihlr-2017	510	6	,	,	PUNCT
ihlr-2017	510	7	at	at	ADP
ihlr-2017	510	8	3	3	NUM
ihlr-2017	510	9	(	(	PUNCT
ihlr-2017	510	10	the	the	DET
ihlr-2017	510	11	american	american	PROPN
ihlr-2017	510	12	hospital	hospital	PROPN
ihlr-2017	510	13	association	association	PROPN
ihlr-2017	510	14	does	do	AUX
ihlr-2017	510	15	not	not	PART
ihlr-2017	510	16	necessarily	necessarily	ADV
ihlr-2017	510	17	distinguish	distinguish	VERB
ihlr-2017	510	18	between	between	ADP
ihlr-2017	510	19	fixed	fix	VERB
ihlr-2017	510	20	and	and	CCONJ
ihlr-2017	510	21	variable	variable	ADJ
ihlr-2017	510	22	costs	cost	NOUN
ihlr-2017	510	23	.	.	PUNCT
ihlr-2017	510	24	)	)	PUNCT
ihlr-2017	510	25	.	.	PUNCT
ihlr-2017	511	1	176	176	NUM
ihlr-2017	511	2	.	.	PUNCT
ihlr-2017	512	1	see	see	VERB
ihlr-2017	512	2	42	42	NUM
ihlr-2017	512	3	u.s.c	u.s.c	ADJ
ihlr-2017	512	4	.	.	PUNCT
ihlr-2017	513	1	§	§	PROPN
ihlr-2017	513	2	1395d	1395d	NUM
ihlr-2017	513	3	(	(	PUNCT
ihlr-2017	513	4	2006	2006	NUM
ihlr-2017	513	5	)	)	PUNCT
ihlr-2017	513	6	.	.	PUNCT
ihlr-2017	514	1	177	177	NUM
ihlr-2017	514	2	.	.	PUNCT
ihlr-2017	515	1	see	see	VERB
ihlr-2017	515	2	42	42	NUM
ihlr-2017	515	3	u.s.c	u.s.c	ADJ
ihlr-2017	515	4	.	.	PUNCT
ihlr-2017	516	1	§	§	PROPN
ihlr-2017	516	2	1395k	1395k	NUM
ihlr-2017	516	3	(	(	PUNCT
ihlr-2017	516	4	2006	2006	NUM
ihlr-2017	516	5	)	)	PUNCT
ihlr-2017	516	6	.	.	PUNCT
ihlr-2017	517	1	388	388	NUM
ihlr-2017	517	2	indiana	indiana	PROPN
ihlr-2017	517	3	health	health	PROPN
ihlr-2017	517	4	law	law	PROPN
ihlr-2017	517	5	review	review	NOUN
ihlr-2017	517	6	[	[	X
ihlr-2017	517	7	vol	vol	NOUN
ihlr-2017	517	8	.	.	PUNCT
ihlr-2017	517	9	8:2	8:2	NUM
ihlr-2017	517	10	tions	tion	NOUN
ihlr-2017	517	11	or	or	CCONJ
ihlr-2017	517	12	high	high	ADJ
ihlr-2017	517	13	medical	medical	ADJ
ihlr-2017	517	14	costs	cost	NOUN
ihlr-2017	517	15	can	can	AUX
ihlr-2017	517	16	be	be	AUX
ihlr-2017	517	17	subject	subject	ADJ
ihlr-2017	517	18	to	to	ADP
ihlr-2017	517	19	major	major	ADJ
ihlr-2017	517	20	cost	cost	NOUN
ihlr-2017	517	21	-	-	PUNCT
ihlr-2017	517	22	sharing	sharing	NOUN
ihlr-2017	517	23	expenses.178	expenses.178	ADV
ihlr-2017	517	24	given	give	VERB
ihlr-2017	517	25	these	these	DET
ihlr-2017	517	26	requirements	requirement	NOUN
ihlr-2017	517	27	and	and	CCONJ
ihlr-2017	517	28	limitations	limitation	NOUN
ihlr-2017	517	29	on	on	ADP
ihlr-2017	517	30	benefits	benefit	NOUN
ihlr-2017	517	31	,	,	PUNCT
ihlr-2017	517	32	nearly	nearly	ADV
ihlr-2017	517	33	half	half	NOUN
ihlr-2017	517	34	of	of	ADP
ihlr-2017	517	35	medicare	medicare	PROPN
ihlr-2017	517	36	beneficiaries	beneficiary	NOUN
ihlr-2017	517	37	’	'	PUNCT
ihlr-2017	517	38	health	health	NOUN
ihlr-2017	517	39	care	care	NOUN
ihlr-2017	517	40	costs	cost	NOUN
ihlr-2017	517	41	go	go	VERB
ihlr-2017	517	42	uncovered.179	uncovered.179	ADJ
ihlr-2017	517	43	this	this	PRON
ihlr-2017	517	44	has	have	AUX
ihlr-2017	517	45	led	lead	VERB
ihlr-2017	517	46	the	the	DET
ihlr-2017	517	47	taxation	taxation	NOUN
ihlr-2017	517	48	and	and	CCONJ
ihlr-2017	517	49	health	health	NOUN
ihlr-2017	517	50	law	law	NOUN
ihlr-2017	517	51	sections	section	NOUN
ihlr-2017	517	52	of	of	ADP
ihlr-2017	517	53	the	the	DET
ihlr-2017	517	54	aba	aba	PROPN
ihlr-2017	517	55	to	to	PART
ihlr-2017	517	56	acknowledge	acknowledge	VERB
ihlr-2017	517	57	the	the	DET
ihlr-2017	517	58	position	position	NOUN
ihlr-2017	517	59	that	that	PRON
ihlr-2017	517	60	a	a	DET
ihlr-2017	517	61	hospital	hospital	NOUN
ihlr-2017	517	62	’s	’s	PART
ihlr-2017	517	63	entire	entire	ADJ
ihlr-2017	517	64	medicare	medicare	PROPN
ihlr-2017	517	65	shortfall	shortfall	NOUN
ihlr-2017	517	66	could	could	AUX
ihlr-2017	517	67	count	count	VERB
ihlr-2017	517	68	as	as	ADP
ihlr-2017	517	69	charity	charity	NOUN
ihlr-2017	517	70	care	care	NOUN
ihlr-2017	517	71	,	,	PUNCT
ihlr-2017	517	72	given	give	VERB
ihlr-2017	517	73	the	the	DET
ihlr-2017	517	74	“	"	PUNCT
ihlr-2017	517	75	elderly	elderly	ADJ
ihlr-2017	517	76	constitute	constitute	VERB
ihlr-2017	517	77	a	a	DET
ihlr-2017	517	78	clearly	clearly	ADV
ihlr-2017	517	79	-	-	PUNCT
ihlr-2017	517	80	recognized	recognize	VERB
ihlr-2017	517	81	charitable	charitable	ADJ
ihlr-2017	517	82	class	class	NOUN
ihlr-2017	517	83	.	.	PUNCT
ihlr-2017	517	84	”180	”180	PUNCT
ihlr-2017	518	1	moreover	moreover	ADV
ihlr-2017	518	2	,	,	PUNCT
ihlr-2017	518	3	the	the	DET
ihlr-2017	518	4	aha	aha	INTJ
ihlr-2017	518	5	has	have	AUX
ihlr-2017	518	6	stated	state	VERB
ihlr-2017	518	7	that	that	SCONJ
ihlr-2017	518	8	because	because	SCONJ
ihlr-2017	518	9	many	many	ADJ
ihlr-2017	518	10	medicare	medicare	PROPN
ihlr-2017	518	11	beneficiaries	beneficiary	NOUN
ihlr-2017	518	12	are	be	AUX
ihlr-2017	518	13	of	of	ADP
ihlr-2017	518	14	limited	limited	ADJ
ihlr-2017	518	15	means	mean	NOUN
ihlr-2017	518	16	,	,	PUNCT
ihlr-2017	518	17	they	they	PRON
ihlr-2017	518	18	would	would	AUX
ihlr-2017	518	19	likely	likely	ADV
ihlr-2017	518	20	qualify	qualify	VERB
ihlr-2017	518	21	for	for	ADP
ihlr-2017	518	22	a	a	DET
ihlr-2017	518	23	hospital	hospital	NOUN
ihlr-2017	518	24	’s	’s	PART
ihlr-2017	518	25	charity	charity	NOUN
ihlr-2017	518	26	care	care	NOUN
ihlr-2017	518	27	program.181	program.181	NOUN
ihlr-2017	518	28	these	these	DET
ihlr-2017	518	29	positions	position	NOUN
ihlr-2017	518	30	are	be	AUX
ihlr-2017	518	31	reinforced	reinforce	VERB
ihlr-2017	518	32	by	by	ADP
ihlr-2017	518	33	the	the	DET
ihlr-2017	518	34	nearly	nearly	ADV
ihlr-2017	518	35	8.8	8.8	NUM
ihlr-2017	518	36	million	million	NUM
ihlr-2017	518	37	medicare	medicare	NOUN
ihlr-2017	518	38	beneficiaries	beneficiary	NOUN
ihlr-2017	518	39	designated	designate	VERB
ihlr-2017	518	40	“	"	PUNCT
ihlr-2017	518	41	dual	dual	ADJ
ihlr-2017	518	42	-	-	PUNCT
ihlr-2017	518	43	eligible	eligible	ADJ
ihlr-2017	518	44	”	"	PUNCT
ihlr-2017	518	45	for	for	ADP
ihlr-2017	518	46	medicaid.182	medicaid.182	PROPN
ihlr-2017	518	47	additionally	additionally	ADV
ihlr-2017	518	48	,	,	PUNCT
ihlr-2017	518	49	medicare	medicare	PROPN
ihlr-2017	518	50	payment	payment	NOUN
ihlr-2017	518	51	rates	rate	NOUN
ihlr-2017	518	52	“	"	PUNCT
ihlr-2017	518	53	are	be	AUX
ihlr-2017	518	54	set	set	VERB
ihlr-2017	518	55	by	by	ADP
ihlr-2017	518	56	law	law	NOUN
ihlr-2017	518	57	rather	rather	ADV
ihlr-2017	518	58	than	than	ADP
ihlr-2017	518	59	through	through	ADP
ihlr-2017	518	60	a	a	DET
ihlr-2017	518	61	negotiation	negotiation	NOUN
ihlr-2017	518	62	process	process	NOUN
ihlr-2017	518	63	as	as	ADP
ihlr-2017	518	64	with	with	ADP
ihlr-2017	518	65	private	private	ADJ
ihlr-2017	518	66	insurers	insurer	NOUN
ihlr-2017	518	67	.	.	PUNCT
ihlr-2017	518	68	”183	”183	PUNCT
ihlr-2017	519	1	specifically	specifically	ADV
ihlr-2017	519	2	,	,	PUNCT
ihlr-2017	519	3	the	the	DET
ihlr-2017	519	4	medicare	medicare	PROPN
ihlr-2017	519	5	payment	payment	PROPN
ihlr-2017	519	6	advisory	advisory	PROPN
ihlr-2017	519	7	commission	commission	NOUN
ihlr-2017	519	8	(	(	PUNCT
ihlr-2017	519	9	“	"	PUNCT
ihlr-2017	519	10	medpac	medpac	NOUN
ihlr-2017	519	11	”	"	PUNCT
ihlr-2017	519	12	)	)	PUNCT
ihlr-2017	519	13	makes	make	VERB
ihlr-2017	519	14	annual	annual	ADJ
ihlr-2017	519	15	payment	payment	NOUN
ihlr-2017	519	16	update	update	NOUN
ihlr-2017	519	17	recommendations	recommendation	NOUN
ihlr-2017	519	18	to	to	ADP
ihlr-2017	519	19	congress.184	congress.184	VERB
ihlr-2017	519	20	this	this	DET
ihlr-2017	519	21	update	update	NOUN
ihlr-2017	519	22	considers	consider	VERB
ihlr-2017	519	23	both	both	CCONJ
ihlr-2017	519	24	provider	provider	NOUN
ihlr-2017	519	25	-	-	PUNCT
ihlr-2017	519	26	specific	specific	ADJ
ihlr-2017	519	27	factors	factor	NOUN
ihlr-2017	519	28	(	(	PUNCT
ihlr-2017	519	29	e.g.	e.g.	ADV
ihlr-2017	519	30	,	,	PUNCT
ihlr-2017	519	31	adequacy	adequacy	NOUN
ihlr-2017	519	32	of	of	ADP
ihlr-2017	519	33	current	current	ADJ
ihlr-2017	519	34	payments	payment	NOUN
ihlr-2017	519	35	,	,	PUNCT
ihlr-2017	519	36	impact	impact	NOUN
ihlr-2017	519	37	of	of	ADP
ihlr-2017	519	38	scheduled	schedule	VERB
ihlr-2017	519	39	policy	policy	NOUN
ihlr-2017	519	40	changes	change	NOUN
ihlr-2017	519	41	,	,	PUNCT
ihlr-2017	519	42	and	and	CCONJ
ihlr-2017	519	43	anticipated	anticipate	VERB
ihlr-2017	519	44	changes	change	NOUN
ihlr-2017	519	45	in	in	ADP
ihlr-2017	519	46	provider	provider	NOUN
ihlr-2017	519	47	costs	cost	NOUN
ihlr-2017	519	48	)	)	PUNCT
ihlr-2017	519	49	,	,	PUNCT
ihlr-2017	519	50	as	as	ADV
ihlr-2017	519	51	well	well	ADV
ihlr-2017	519	52	as	as	ADP
ihlr-2017	519	53	the	the	DET
ihlr-2017	519	54	“	"	PUNCT
ihlr-2017	519	55	perspective	perspective	NOUN
ihlr-2017	519	56	of	of	ADP
ihlr-2017	519	57	the	the	DET
ihlr-2017	519	58	economy	economy	NOUN
ihlr-2017	519	59	-	-	PUNCT
ihlr-2017	519	60	wide	wide	ADJ
ihlr-2017	519	61	gains	gain	NOUN
ihlr-2017	519	62	achieved	achieve	VERB
ihlr-2017	519	63	by	by	ADP
ihlr-2017	519	64	the	the	DET
ihlr-2017	519	65	firms	firm	NOUN
ihlr-2017	519	66	and	and	CCONJ
ihlr-2017	519	67	workers	worker	NOUN
ihlr-2017	519	68	who	who	PRON
ihlr-2017	519	69	pay	pay	VERB
ihlr-2017	519	70	taxes	taxis	NOUN
ihlr-2017	519	71	that	that	PRON
ihlr-2017	519	72	fund	fund	PROPN
ihlr-2017	519	73	medicare	medicare	PROPN
ihlr-2017	519	74	.	.	PUNCT
ihlr-2017	519	75	”185	”185	PUNCT
ihlr-2017	520	1	while	while	SCONJ
ihlr-2017	520	2	medpac	medpac	PROPN
ihlr-2017	520	3	’s	’s	PART
ihlr-2017	520	4	use	use	NOUN
ihlr-2017	520	5	of	of	ADP
ihlr-2017	520	6	fixed	fix	VERB
ihlr-2017	520	7	payments	payment	NOUN
ihlr-2017	520	8	in	in	ADP
ihlr-2017	520	9	consideration	consideration	NOUN
ihlr-2017	520	10	of	of	ADP
ihlr-2017	520	11	the	the	DET
ihlr-2017	520	12	taxpayer	taxpayer	NOUN
ihlr-2017	520	13	’s	’s	PART
ihlr-2017	520	14	burden	burden	NOUN
ihlr-2017	520	15	is	be	AUX
ihlr-2017	520	16	noble	noble	ADJ
ihlr-2017	520	17	,	,	PUNCT
ihlr-2017	520	18	the	the	DET
ihlr-2017	520	19	inability	inability	NOUN
ihlr-2017	520	20	to	to	PART
ihlr-2017	520	21	negotiate	negotiate	VERB
ihlr-2017	520	22	reimbursement	reimbursement	NOUN
ihlr-2017	520	23	rates	rate	NOUN
ihlr-2017	520	24	leaves	leave	VERB
ihlr-2017	520	25	hospitals	hospital	NOUN
ihlr-2017	520	26	ill	ill	ADV
ihlr-2017	520	27	-	-	PUNCT
ihlr-2017	520	28	equipped	equipped	ADJ
ihlr-2017	520	29	to	to	PART
ihlr-2017	520	30	respond	respond	VERB
ihlr-2017	520	31	to	to	ADP
ihlr-2017	520	32	budget	budget	NOUN
ihlr-2017	520	33	deficits	deficit	NOUN
ihlr-2017	520	34	brought	bring	VERB
ihlr-2017	520	35	on	on	ADP
ihlr-2017	520	36	by	by	ADP
ihlr-2017	520	37	changes	change	NOUN
ihlr-2017	520	38	in	in	ADP
ihlr-2017	520	39	patient	patient	ADJ
ihlr-2017	520	40	demand	demand	NOUN
ihlr-2017	520	41	,	,	PUNCT
ihlr-2017	520	42	staffing	staffing	NOUN
ihlr-2017	520	43	,	,	PUNCT
ihlr-2017	520	44	etc.186	etc.186	ADJ
ihlr-2017	520	45	between	between	ADP
ihlr-2017	520	46	2000	2000	NUM
ihlr-2017	520	47	and	and	CCONJ
ihlr-2017	520	48	2008	2008	NUM
ihlr-2017	520	49	,	,	PUNCT
ihlr-2017	520	50	medicare	medicare	NOUN
ihlr-2017	520	51	payments	payment	NOUN
ihlr-2017	520	52	also	also	ADV
ihlr-2017	520	53	fell	fall	VERB
ihlr-2017	520	54	significantly	significantly	ADV
ihlr-2017	520	55	relative	relative	ADJ
ihlr-2017	520	56	to	to	ADP
ihlr-2017	520	57	costs	cost	NOUN
ihlr-2017	520	58	,	,	PUNCT
ihlr-2017	520	59	and	and	CCONJ
ihlr-2017	520	60	underpayments	underpayment	NOUN
ihlr-2017	520	61	to	to	ADP
ihlr-2017	520	62	hospitals	hospital	NOUN
ihlr-2017	520	63	rose	rise	VERB
ihlr-2017	520	64	from	from	ADP
ihlr-2017	520	65	$	$	SYM
ihlr-2017	520	66	1.3	1.3	NUM
ihlr-2017	520	67	billion	billion	NUM
ihlr-2017	520	68	to	to	PART
ihlr-2017	520	69	$	$	SYM
ihlr-2017	520	70	22	22	NUM
ihlr-2017	520	71	billion.187	billion.187	NOUN
ihlr-2017	520	72	as	as	ADP
ihlr-2017	520	73	a	a	DET
ihlr-2017	520	74	result	result	NOUN
ihlr-2017	520	75	of	of	ADP
ihlr-2017	520	76	this	this	DET
ihlr-2017	520	77	increasing	increase	VERB
ihlr-2017	520	78	burden	burden	NOUN
ihlr-2017	520	79	,	,	PUNCT
ihlr-2017	520	80	the	the	PRON
ihlr-2017	520	81	nationally	nationally	ADV
ihlr-2017	520	82	recog	recog	VERB
ihlr-2017	520	83	178	178	NUM
ihlr-2017	520	84	.	.	PUNCT
ihlr-2017	521	1	jennifer	jennifer	PROPN
ihlr-2017	521	2	ryan	ryan	PROPN
ihlr-2017	521	3	&	&	CCONJ
ihlr-2017	521	4	nora	nora	PROPN
ihlr-2017	521	5	super	super	PROPN
ihlr-2017	521	6	,	,	PUNCT
ihlr-2017	521	7	nat’l	nat’l	PROPN
ihlr-2017	521	8	health	health	NOUN
ihlr-2017	521	9	pol’y	pol’y	NOUN
ihlr-2017	521	10	forum	forum	PROPN
ihlr-2017	521	11	,	,	PUNCT
ihlr-2017	521	12	the	the	DET
ihlr-2017	521	13	george	george	NOUN
ihlr-2017	521	14	wash	wash	NOUN
ihlr-2017	521	15	.	.	PUNCT
ihlr-2017	522	1	univ	univ	PROPN
ihlr-2017	522	2	.	.	PROPN
ihlr-2017	522	3	,	,	PUNCT
ihlr-2017	522	4	nhpf	nhpf	PROPN
ihlr-2017	522	5	issue	issue	NOUN
ihlr-2017	522	6	brief	brief	ADJ
ihlr-2017	522	7	no	no	INTJ
ihlr-2017	522	8	.	.	PUNCT
ihlr-2017	523	1	794	794	NUM
ihlr-2017	523	2	,	,	PUNCT
ihlr-2017	523	3	dually	dually	ADV
ihlr-2017	523	4	eligible	eligible	ADJ
ihlr-2017	523	5	for	for	ADP
ihlr-2017	523	6	medicare	medicare	PROPN
ihlr-2017	523	7	and	and	CCONJ
ihlr-2017	523	8	medicaid	medicaid	PROPN
ihlr-2017	523	9	:	:	PUNCT
ihlr-2017	523	10	two	two	NUM
ihlr-2017	523	11	for	for	ADP
ihlr-2017	523	12	one	one	NUM
ihlr-2017	523	13	or	or	CCONJ
ihlr-2017	523	14	double	double	ADJ
ihlr-2017	523	15	jeopardy	jeopardy	NOUN
ihlr-2017	523	16	4	4	NUM
ihlr-2017	523	17	(	(	PUNCT
ihlr-2017	523	18	2003	2003	NUM
ihlr-2017	523	19	)	)	PUNCT
ihlr-2017	523	20	,	,	PUNCT
ihlr-2017	523	21	available	available	ADJ
ihlr-2017	523	22	at	at	ADP
ihlr-2017	523	23	http://www.nhpf.org/library/issuebriefs/ib794_duals_9-30-03.pdf	http://www.nhpf.org/library/issuebriefs/ib794_duals_9-30-03.pdf	PROPN
ihlr-2017	523	24	.	.	PUNCT
ihlr-2017	524	1	179	179	NUM
ihlr-2017	524	2	.	.	PUNCT
ihlr-2017	525	1	i	i	PRON
ihlr-2017	525	2	d.	d.	PROPN
ihlr-2017	525	3	180	180	NUM
ihlr-2017	525	4	.	.	PUNCT
ihlr-2017	525	5	am	be	AUX
ihlr-2017	525	6	.	.	PUNCT
ihlr-2017	526	1	bar	bar	NOUN
ihlr-2017	526	2	ass’n	ass’n	NOUN
ihlr-2017	526	3	,	,	PUNCT
ihlr-2017	526	4	supra	supra	PROPN
ihlr-2017	526	5	note	note	PROPN
ihlr-2017	526	6	156	156	NUM
ihlr-2017	526	7	,	,	PUNCT
ihlr-2017	526	8	at	at	ADP
ihlr-2017	526	9	66	66	NUM
ihlr-2017	526	10	.	.	PUNCT
ihlr-2017	527	1	181	181	NUM
ihlr-2017	527	2	.	.	PUNCT
ihlr-2017	528	1	erika	erika	PROPN
ihlr-2017	528	2	lunder	lunder	PROPN
ihlr-2017	528	3	&	&	CCONJ
ihlr-2017	528	4	edward	edward	PROPN
ihlr-2017	528	5	c.	c.	PROPN
ihlr-2017	528	6	liu	liu	PROPN
ihlr-2017	528	7	,	,	PUNCT
ihlr-2017	528	8	cong	cong	PROPN
ihlr-2017	528	9	.	.	PUNCT
ihlr-2017	529	1	research	research	NOUN
ihlr-2017	529	2	serv	serv	PROPN
ihlr-2017	529	3	.	.	PUNCT
ihlr-2017	529	4	,	,	PUNCT
ihlr-2017	529	5	order	order	VERB
ihlr-2017	529	6	code	code	NOUN
ihlr-2017	529	7	rl34605	rl34605	PROPN
ihlr-2017	529	8	,	,	PUNCT
ihlr-2017	529	9	tax	tax	NOUN
ihlr-2017	529	10	-	-	PUNCT
ihlr-2017	529	11	exempt	exempt	ADJ
ihlr-2017	529	12	section	section	NOUN
ihlr-2017	529	13	501(c)(3	501(c)(3	NOUN
ihlr-2017	529	14	)	)	PUNCT
ihlr-2017	529	15	hospitals	hospital	NOUN
ihlr-2017	529	16	:	:	PUNCT
ihlr-2017	529	17	community	community	NOUN
ihlr-2017	529	18	benefit	benefit	NOUN
ihlr-2017	529	19	standard	standard	NOUN
ihlr-2017	529	20	and	and	CCONJ
ihlr-2017	529	21	schedule	schedule	NOUN
ihlr-2017	529	22	h	h	NOUN
ihlr-2017	529	23	9	9	NUM
ihlr-2017	529	24	(	(	PUNCT
ihlr-2017	529	25	2008	2008	NUM
ihlr-2017	529	26	)	)	PUNCT
ihlr-2017	529	27	,	,	PUNCT
ihlr-2017	529	28	available	available	ADJ
ihlr-2017	529	29	at	at	ADP
ihlr-2017	529	30	http://assets.opencrs.com/rpts/rl34605_20091110.pdf	http://assets.opencrs.com/rpts/rl34605_20091110.pdf	PROPN
ihlr-2017	529	31	.	.	PUNCT
ihlr-2017	530	1	182	182	NUM
ihlr-2017	530	2	.	.	PUNCT
ihlr-2017	531	1	teresa	teresa	PROPN
ihlr-2017	531	2	coughlin	coughlin	PROPN
ihlr-2017	531	3	et	et	PROPN
ihlr-2017	531	4	al	al	PROPN
ihlr-2017	531	5	.	.	PROPN
ihlr-2017	531	6	,	,	PUNCT
ihlr-2017	531	7	the	the	DET
ihlr-2017	531	8	kaiser	kaiser	PROPN
ihlr-2017	531	9	family	family	PROPN
ihlr-2017	531	10	found	find	VERB
ihlr-2017	531	11	.	.	PUNCT
ihlr-2017	532	1	,	,	PUNCT
ihlr-2017	532	2	where	where	SCONJ
ihlr-2017	532	3	does	do	AUX
ihlr-2017	532	4	the	the	DET
ihlr-2017	532	5	burden	burden	NOUN
ihlr-2017	532	6	lie	lie	VERB
ihlr-2017	532	7	:	:	PUNCT
ihlr-2017	532	8	medicaid	medicaid	PROPN
ihlr-2017	532	9	and	and	CCONJ
ihlr-2017	532	10	medicare	medicare	PROPN
ihlr-2017	532	11	spending	spending	NOUN
ihlr-2017	532	12	for	for	ADP
ihlr-2017	532	13	dual	dual	ADJ
ihlr-2017	532	14	eligible	eligible	ADJ
ihlr-2017	532	15	beneficiaries	beneficiary	NOUN
ihlr-2017	532	16	1	1	NUM
ihlr-2017	532	17	(	(	PUNCT
ihlr-2017	532	18	2009	2009	NUM
ihlr-2017	532	19	)	)	PUNCT
ihlr-2017	532	20	,	,	PUNCT
ihlr-2017	532	21	available	available	ADJ
ihlr-2017	532	22	at	at	ADP
ihlr-2017	532	23	http://www.kff.org/medicaid/upload/7895-2.pdf	http://www.kff.org/medicaid/upload/7895-2.pdf	NOUN
ihlr-2017	532	24	.	.	PUNCT
ihlr-2017	533	1	183	183	NUM
ihlr-2017	533	2	.	.	PUNCT
ihlr-2017	533	3	am	be	AUX
ihlr-2017	533	4	.	.	PUNCT
ihlr-2017	534	1	hosp	hosp	PROPN
ihlr-2017	534	2	.	.	PUNCT
ihlr-2017	535	1	ass’n	ass’n	PROPN
ihlr-2017	535	2	,	,	PUNCT
ihlr-2017	535	3	supra	supra	PROPN
ihlr-2017	535	4	note	note	NOUN
ihlr-2017	535	5	174	174	NUM
ihlr-2017	535	6	,	,	PUNCT
ihlr-2017	535	7	at	at	ADP
ihlr-2017	535	8	1	1	NUM
ihlr-2017	535	9	.	.	PUNCT
ihlr-2017	535	10	184	184	NUM
ihlr-2017	535	11	.	.	PUNCT
ihlr-2017	536	1	see	see	VERB
ihlr-2017	536	2	hearing	hear	VERB
ihlr-2017	536	3	on	on	ADP
ihlr-2017	536	4	medpac	medpac	PROPN
ihlr-2017	536	5	’s	’s	PART
ihlr-2017	536	6	annual	annual	ADJ
ihlr-2017	536	7	march	march	PROPN
ihlr-2017	536	8	report	report	NOUN
ihlr-2017	536	9	to	to	ADP
ihlr-2017	536	10	the	the	DET
ihlr-2017	536	11	congress	congress	PROPN
ihlr-2017	536	12	on	on	ADP
ihlr-2017	536	13	medicare	medicare	PROPN
ihlr-2017	536	14	payment	payment	NOUN
ihlr-2017	536	15	policy	policy	NOUN
ihlr-2017	536	16	:	:	PUNCT
ihlr-2017	536	17	hearing	hear	VERB
ihlr-2017	536	18	before	before	ADP
ihlr-2017	536	19	the	the	DET
ihlr-2017	536	20	subcommittee	subcommittee	NOUN
ihlr-2017	536	21	on	on	ADP
ihlr-2017	536	22	health	health	NOUN
ihlr-2017	536	23	of	of	ADP
ihlr-2017	536	24	the	the	DET
ihlr-2017	536	25	h.	h.	PROPN
ihlr-2017	536	26	comm	comm	NOUN
ihlr-2017	536	27	.	.	PUNCT
ihlr-2017	537	1	on	on	ADP
ihlr-2017	537	2	ways	way	NOUN
ihlr-2017	537	3	and	and	CCONJ
ihlr-2017	537	4	means	mean	NOUN
ihlr-2017	537	5	,	,	PUNCT
ihlr-2017	537	6	111th	111th	ADJ
ihlr-2017	537	7	cong	cong	NOUN
ihlr-2017	537	8	.	.	PUNCT
ihlr-2017	538	1	4	4	NUM
ihlr-2017	538	2	(	(	PUNCT
ihlr-2017	538	3	2009	2009	NUM
ihlr-2017	538	4	)	)	PUNCT
ihlr-2017	539	1	[	[	X
ihlr-2017	539	2	hereinafter	hereinafter	NOUN
ihlr-2017	539	3	medpac	medpac	PROPN
ihlr-2017	539	4	report	report	PROPN
ihlr-2017	539	5	]	]	X
ihlr-2017	539	6	(	(	PUNCT
ihlr-2017	539	7	statement	statement	NOUN
ihlr-2017	539	8	of	of	ADP
ihlr-2017	539	9	glenn	glenn	PROPN
ihlr-2017	539	10	m.	m.	PROPN
ihlr-2017	539	11	hackbarth	hackbarth	PROPN
ihlr-2017	539	12	,	,	PUNCT
ihlr-2017	539	13	chairman	chairman	NOUN
ihlr-2017	539	14	of	of	ADP
ihlr-2017	539	15	the	the	DET
ihlr-2017	539	16	medicare	medicare	PROPN
ihlr-2017	539	17	payment	payment	NOUN
ihlr-2017	539	18	advisory	advisory	ADJ
ihlr-2017	539	19	comm’n	comm’n	NOUN
ihlr-2017	539	20	.	.	PUNCT
ihlr-2017	539	21	)	)	PUNCT
ihlr-2017	539	22	available	available	ADJ
ihlr-2017	539	23	at	at	ADP
ihlr-2017	539	24	http://frwebgate	http://frwebgate	PROPN
ihlr-2017	539	25	.	.	PUNCT
ihlr-2017	540	1	access.gpo.gov/cgi-bin/getdoc.cgi?dbname=111_house_hearings&docid=f:50334.pdf	access.gpo.gov/cgi-bin/getdoc.cgi?dbname=111_house_hearings&docid=f:50334.pdf	PROPN
ihlr-2017	540	2	.	.	PUNCT
ihlr-2017	541	1	see	see	VERB
ihlr-2017	541	2	generally	generally	ADV
ihlr-2017	541	3	42	42	NUM
ihlr-2017	541	4	u.s.c	u.s.c	ADJ
ihlr-2017	541	5	.	.	PUNCT
ihlr-2017	542	1	§	§	PROPN
ihlr-2017	542	2	1395b-6	1395b-6	NUM
ihlr-2017	542	3	(	(	PUNCT
ihlr-2017	542	4	2006	2006	NUM
ihlr-2017	542	5	)	)	PUNCT
ihlr-2017	542	6	(	(	PUNCT
ihlr-2017	542	7	providing	provide	VERB
ihlr-2017	542	8	for	for	ADP
ihlr-2017	542	9	the	the	DET
ihlr-2017	542	10	establishment	establishment	NOUN
ihlr-2017	542	11	of	of	ADP
ihlr-2017	542	12	the	the	DET
ihlr-2017	542	13	medicare	medicare	PROPN
ihlr-2017	542	14	payment	payment	PROPN
ihlr-2017	542	15	advisory	advisory	PROPN
ihlr-2017	542	16	commission	commission	NOUN
ihlr-2017	542	17	)	)	PUNCT
ihlr-2017	542	18	.	.	PUNCT
ihlr-2017	543	1	185	185	NUM
ihlr-2017	543	2	.	.	PUNCT
ihlr-2017	544	1	medpac	medpac	PROPN
ihlr-2017	544	2	report	report	PROPN
ihlr-2017	544	3	,	,	PUNCT
ihlr-2017	544	4	supra	supra	PROPN
ihlr-2017	544	5	note	note	PROPN
ihlr-2017	544	6	184	184	NUM
ihlr-2017	544	7	,	,	PUNCT
ihlr-2017	544	8	at	at	ADP
ihlr-2017	544	9	4	4	NUM
ihlr-2017	544	10	.	.	NOUN
ihlr-2017	544	11	186	186	NUM
ihlr-2017	544	12	.	.	PUNCT
ihlr-2017	545	1	telephone	telephone	NOUN
ihlr-2017	545	2	interview	interview	NOUN
ihlr-2017	545	3	with	with	ADP
ihlr-2017	545	4	ken	ken	PROPN
ihlr-2017	545	5	j.	j.	PROPN
ihlr-2017	545	6	harbaugh	harbaugh	PROPN
ihlr-2017	545	7	,	,	PUNCT
ihlr-2017	545	8	supra	supra	PROPN
ihlr-2017	545	9	note	note	NOUN
ihlr-2017	545	10	129	129	NUM
ihlr-2017	545	11	.	.	PUNCT
ihlr-2017	546	1	187	187	NUM
ihlr-2017	546	2	.	.	PUNCT
ihlr-2017	546	3	am	be	AUX
ihlr-2017	546	4	.	.	PUNCT
ihlr-2017	547	1	hosp	hosp	PROPN
ihlr-2017	547	2	.	.	PUNCT
ihlr-2017	548	1	ass’n	ass’n	PROPN
ihlr-2017	548	2	,	,	PUNCT
ihlr-2017	548	3	supra	supra	PROPN
ihlr-2017	548	4	note	note	NOUN
ihlr-2017	548	5	174	174	NUM
ihlr-2017	548	6	,	,	PUNCT
ihlr-2017	548	7	at	at	ADP
ihlr-2017	548	8	3	3	NUM
ihlr-2017	548	9	.	.	NOUN
ihlr-2017	548	10	2011	2011	NUM
ihlr-2017	548	11	]	]	PUNCT
ihlr-2017	548	12	hospital	hospital	NOUN
ihlr-2017	548	13	tax	tax	NOUN
ihlr-2017	548	14	-	-	PUNCT
ihlr-2017	548	15	exemption	exemption	NOUN
ihlr-2017	548	16	and	and	CCONJ
ihlr-2017	548	17	the	the	DET
ihlr-2017	548	18	community	community	NOUN
ihlr-2017	548	19	benefit	benefit	NOUN
ihlr-2017	548	20	standard	standard	ADJ
ihlr-2017	548	21	389	389	NUM
ihlr-2017	548	22	nized	nize	VERB
ihlr-2017	548	23	mayo	mayo	NOUN
ihlr-2017	548	24	clinic	clinic	PROPN
ihlr-2017	548	25	has	have	AUX
ihlr-2017	548	26	implemented	implement	VERB
ihlr-2017	548	27	a	a	DET
ihlr-2017	548	28	two	two	NUM
ihlr-2017	548	29	-	-	PUNCT
ihlr-2017	548	30	year	year	NOUN
ihlr-2017	548	31	pilot	pilot	NOUN
ihlr-2017	548	32	program	program	NOUN
ihlr-2017	548	33	to	to	PART
ihlr-2017	548	34	assess	assess	VERB
ihlr-2017	548	35	the	the	DET
ihlr-2017	548	36	financial	financial	ADJ
ihlr-2017	548	37	effect	effect	NOUN
ihlr-2017	548	38	of	of	ADP
ihlr-2017	548	39	not	not	PART
ihlr-2017	548	40	accepting	accept	VERB
ihlr-2017	548	41	medicare	medicare	PROPN
ihlr-2017	548	42	patients.188	patients.188	NOUN
ihlr-2017	548	43	while	while	SCONJ
ihlr-2017	548	44	medpac	medpac	PROPN
ihlr-2017	548	45	asserts	assert	VERB
ihlr-2017	548	46	that	that	SCONJ
ihlr-2017	548	47	annual	annual	ADJ
ihlr-2017	548	48	reimbursement	reimbursement	NOUN
ihlr-2017	548	49	updates	update	NOUN
ihlr-2017	548	50	provide	provide	VERB
ihlr-2017	548	51	enough	enough	ADJ
ihlr-2017	548	52	funding	funding	NOUN
ihlr-2017	548	53	to	to	PART
ihlr-2017	548	54	cover	cover	VERB
ihlr-2017	548	55	the	the	DET
ihlr-2017	548	56	costs	cost	NOUN
ihlr-2017	548	57	of	of	ADP
ihlr-2017	548	58	an	an	DET
ihlr-2017	548	59	efficient	efficient	ADJ
ihlr-2017	548	60	provider,189	provider,189	NOUN
ihlr-2017	548	61	aggregate	aggregate	ADJ
ihlr-2017	548	62	medicare	medicare	NOUN
ihlr-2017	548	63	margins	margin	NOUN
ihlr-2017	548	64	(	(	PUNCT
ihlr-2017	548	65	payments	payment	NOUN
ihlr-2017	548	66	less	less	ADJ
ihlr-2017	548	67	costs	cost	NOUN
ihlr-2017	548	68	,	,	PUNCT
ihlr-2017	548	69	expressed	express	VERB
ihlr-2017	548	70	as	as	ADP
ihlr-2017	548	71	a	a	DET
ihlr-2017	548	72	percentage	percentage	NOUN
ihlr-2017	548	73	of	of	ADP
ihlr-2017	548	74	payments)190	payments)190	NUM
ihlr-2017	548	75	have	have	AUX
ihlr-2017	548	76	reached	reach	VERB
ihlr-2017	548	77	a	a	DET
ihlr-2017	548	78	tenyear	tenyear	NOUN
ihlr-2017	548	79	low	low	ADJ
ihlr-2017	548	80	,	,	PUNCT
ihlr-2017	548	81	dropping	drop	VERB
ihlr-2017	548	82	from	from	ADP
ihlr-2017	548	83	6.3	6.3	NUM
ihlr-2017	548	84	%	%	NOUN
ihlr-2017	548	85	in	in	ADP
ihlr-2017	548	86	1999	1999	NUM
ihlr-2017	548	87	,	,	PUNCT
ihlr-2017	548	88	to	to	ADP
ihlr-2017	548	89	-6.9	-6.9	ADJ
ihlr-2017	548	90	%	%	NOUN
ihlr-2017	548	91	in	in	ADP
ihlr-2017	548	92	2009.191	2009.191	PROPN
ihlr-2017	548	93	in	in	ADP
ihlr-2017	548	94	response	response	NOUN
ihlr-2017	548	95	,	,	PUNCT
ihlr-2017	548	96	medpac	medpac	PROPN
ihlr-2017	548	97	states	state	NOUN
ihlr-2017	548	98	that	that	SCONJ
ihlr-2017	548	99	hospitals	hospital	NOUN
ihlr-2017	548	100	facing	face	VERB
ihlr-2017	548	101	financial	financial	ADJ
ihlr-2017	548	102	pressure	pressure	NOUN
ihlr-2017	548	103	remain	remain	VERB
ihlr-2017	548	104	able	able	ADJ
ihlr-2017	548	105	to	to	PART
ihlr-2017	548	106	constrain	constrain	VERB
ihlr-2017	548	107	costs	cost	NOUN
ihlr-2017	548	108	,	,	PUNCT
ihlr-2017	548	109	and	and	CCONJ
ihlr-2017	548	110	that	that	SCONJ
ihlr-2017	548	111	“	"	PUNCT
ihlr-2017	548	112	[	[	X
ihlr-2017	548	113	o]ver	o]ver	NOUN
ihlr-2017	548	114	time	time	NOUN
ihlr-2017	548	115	,	,	PUNCT
ihlr-2017	548	116	aggregate	aggregate	ADJ
ihlr-2017	548	117	hospital	hospital	NOUN
ihlr-2017	548	118	cost	cost	NOUN
ihlr-2017	548	119	growth	growth	NOUN
ihlr-2017	548	120	has	have	AUX
ihlr-2017	548	121	moved	move	VERB
ihlr-2017	548	122	in	in	ADP
ihlr-2017	548	123	parallel	parallel	NOUN
ihlr-2017	548	124	with	with	ADP
ihlr-2017	548	125	margins	margin	NOUN
ihlr-2017	548	126	on	on	ADP
ihlr-2017	548	127	private	private	ADJ
ihlr-2017	548	128	-	-	PUNCT
ihlr-2017	548	129	payer	payer	NOUN
ihlr-2017	548	130	patients	patient	NOUN
ihlr-2017	548	131	.	.	PUNCT
ihlr-2017	549	1	”192	”192	PRON
ihlr-2017	549	2	that	that	PRON
ihlr-2017	549	3	being	be	AUX
ihlr-2017	549	4	said	say	VERB
ihlr-2017	549	5	,	,	PUNCT
ihlr-2017	549	6	medpac	medpac	PROPN
ihlr-2017	549	7	’s	’s	PART
ihlr-2017	549	8	arguments	argument	NOUN
ihlr-2017	549	9	do	do	VERB
ihlr-2017	549	10	not	not	PART
ihlr-2017	549	11	,	,	PUNCT
ihlr-2017	549	12	by	by	ADP
ihlr-2017	549	13	themselves	themselves	PRON
ihlr-2017	549	14	,	,	PUNCT
ihlr-2017	549	15	necessitate	necessitate	ADJ
ihlr-2017	549	16	exclusion	exclusion	NOUN
ihlr-2017	549	17	of	of	ADP
ihlr-2017	549	18	shortfalls	shortfall	NOUN
ihlr-2017	549	19	in	in	ADP
ihlr-2017	549	20	a	a	DET
ihlr-2017	549	21	definition	definition	NOUN
ihlr-2017	549	22	of	of	ADP
ihlr-2017	549	23	charity	charity	NOUN
ihlr-2017	549	24	care	care	NOUN
ihlr-2017	549	25	.	.	PUNCT
ihlr-2017	550	1	finally	finally	ADV
ihlr-2017	550	2	,	,	PUNCT
ihlr-2017	550	3	cha	cha	PROPN
ihlr-2017	550	4	has	have	AUX
ihlr-2017	550	5	suggested	suggest	VERB
ihlr-2017	550	6	that	that	SCONJ
ihlr-2017	550	7	the	the	DET
ihlr-2017	550	8	provision	provision	NOUN
ihlr-2017	550	9	of	of	ADP
ihlr-2017	550	10	services	service	NOUN
ihlr-2017	550	11	to	to	PART
ihlr-2017	550	12	medicare	medicare	VERB
ihlr-2017	550	13	beneficiaries	beneficiary	NOUN
ihlr-2017	550	14	is	be	AUX
ihlr-2017	550	15	not	not	PART
ihlr-2017	550	16	a	a	DET
ihlr-2017	550	17	factor	factor	NOUN
ihlr-2017	550	18	that	that	PRON
ihlr-2017	550	19	differentiates	differentiate	VERB
ihlr-2017	550	20	nonprofit	nonprofit	ADJ
ihlr-2017	550	21	hospitals	hospital	NOUN
ihlr-2017	550	22	from	from	ADP
ihlr-2017	550	23	their	their	PRON
ihlr-2017	550	24	for	for	ADP
ihlr-2017	550	25	-	-	PUNCT
ihlr-2017	550	26	profit	profit	NOUN
ihlr-2017	550	27	counterparts	counterpart	NOUN
ihlr-2017	550	28	;	;	PUNCT
ihlr-2017	550	29	as	as	ADP
ihlr-2017	550	30	such	such	ADJ
ihlr-2017	550	31	,	,	PUNCT
ihlr-2017	550	32	the	the	DET
ihlr-2017	550	33	former	former	ADJ
ihlr-2017	550	34	should	should	AUX
ihlr-2017	550	35	not	not	PART
ihlr-2017	550	36	include	include	VERB
ihlr-2017	550	37	medicare	medicare	PROPN
ihlr-2017	550	38	losses	loss	NOUN
ihlr-2017	550	39	in	in	ADP
ihlr-2017	550	40	a	a	DET
ihlr-2017	550	41	definition	definition	NOUN
ihlr-2017	550	42	of	of	ADP
ihlr-2017	550	43	community	community	NOUN
ihlr-2017	550	44	benefit.193	benefit.193	NOUN
ihlr-2017	550	45	however	however	ADV
ihlr-2017	550	46	,	,	PUNCT
ihlr-2017	550	47	this	this	DET
ihlr-2017	550	48	position	position	NOUN
ihlr-2017	550	49	ignores	ignore	VERB
ihlr-2017	550	50	two	two	NUM
ihlr-2017	550	51	key	key	ADJ
ihlr-2017	550	52	arguments	argument	NOUN
ihlr-2017	550	53	.	.	PUNCT
ihlr-2017	551	1	first	first	ADV
ihlr-2017	551	2	,	,	PUNCT
ihlr-2017	551	3	nonprofit	nonprofit	ADJ
ihlr-2017	551	4	hospitals	hospital	NOUN
ihlr-2017	551	5	are	be	AUX
ihlr-2017	551	6	required	require	VERB
ihlr-2017	551	7	to	to	PART
ihlr-2017	551	8	serve	serve	VERB
ihlr-2017	551	9	medicare	medicare	VERB
ihlr-2017	551	10	beneficiaries	beneficiary	NOUN
ihlr-2017	551	11	as	as	ADP
ihlr-2017	551	12	a	a	DET
ihlr-2017	551	13	condition	condition	NOUN
ihlr-2017	551	14	of	of	ADP
ihlr-2017	551	15	tax	tax	NOUN
ihlr-2017	551	16	-	-	PUNCT
ihlr-2017	551	17	exemption,194	exemption,194	PROPN
ihlr-2017	551	18	whereas	whereas	SCONJ
ihlr-2017	551	19	forprofit	forprofit	NOUN
ihlr-2017	551	20	hospitals	hospital	NOUN
ihlr-2017	551	21	may	may	AUX
ihlr-2017	551	22	elect	elect	VERB
ihlr-2017	551	23	not	not	PART
ihlr-2017	551	24	to	to	PART
ihlr-2017	551	25	participate	participate	VERB
ihlr-2017	551	26	in	in	ADP
ihlr-2017	551	27	the	the	DET
ihlr-2017	551	28	program.195	program.195	PROPN
ihlr-2017	551	29	second	second	NOUN
ihlr-2017	551	30	,	,	PUNCT
ihlr-2017	551	31	professor	professor	PROPN
ihlr-2017	551	32	horwitz	horwitz	PROPN
ihlr-2017	551	33	’s	’s	PART
ihlr-2017	551	34	research	research	NOUN
ihlr-2017	551	35	on	on	ADP
ihlr-2017	551	36	managerial	managerial	ADJ
ihlr-2017	551	37	behaviors	behavior	NOUN
ihlr-2017	551	38	and	and	CCONJ
ihlr-2017	551	39	their	their	PRON
ihlr-2017	551	40	impact	impact	NOUN
ihlr-2017	551	41	on	on	ADP
ihlr-2017	551	42	access	access	NOUN
ihlr-2017	551	43	are	be	AUX
ihlr-2017	551	44	illustrative	illustrative	ADJ
ihlr-2017	551	45	of	of	ADP
ihlr-2017	551	46	the	the	DET
ihlr-2017	551	47	differences	difference	NOUN
ihlr-2017	551	48	in	in	ADP
ihlr-2017	551	49	ownership	ownership	NOUN
ihlr-2017	551	50	types	type	NOUN
ihlr-2017	551	51	;	;	PUNCT
ihlr-2017	551	52	namely	namely	ADV
ihlr-2017	551	53	,	,	PUNCT
ihlr-2017	551	54	nonprofit	nonprofit	ADJ
ihlr-2017	551	55	hospitals	hospital	NOUN
ihlr-2017	551	56	are	be	AUX
ihlr-2017	551	57	more	more	ADV
ihlr-2017	551	58	likely	likely	ADJ
ihlr-2017	551	59	to	to	PART
ihlr-2017	551	60	provide	provide	VERB
ihlr-2017	551	61	certain	certain	ADJ
ihlr-2017	551	62	community	community	NOUN
ihlr-2017	551	63	services	service	NOUN
ihlr-2017	551	64	regardless	regardless	ADV
ihlr-2017	551	65	of	of	ADP
ihlr-2017	551	66	their	their	PRON
ihlr-2017	551	67	profitability.196	profitability.196	NOUN
ihlr-2017	551	68	these	these	DET
ihlr-2017	551	69	motivations	motivation	NOUN
ihlr-2017	551	70	should	should	AUX
ihlr-2017	551	71	be	be	AUX
ihlr-2017	551	72	highlighted	highlight	VERB
ihlr-2017	551	73	and	and	CCONJ
ihlr-2017	551	74	rewarded	reward	VERB
ihlr-2017	551	75	,	,	PUNCT
ihlr-2017	551	76	despite	despite	SCONJ
ihlr-2017	551	77	the	the	DET
ihlr-2017	551	78	fact	fact	NOUN
ihlr-2017	551	79	that	that	SCONJ
ihlr-2017	551	80	for	for	ADP
ihlr-2017	551	81	-	-	PUNCT
ihlr-2017	551	82	profit	profit	NOUN
ihlr-2017	551	83	hospitals	hospital	NOUN
ihlr-2017	551	84	voluntarily	voluntarily	ADV
ihlr-2017	551	85	choose	choose	VERB
ihlr-2017	551	86	to	to	PART
ihlr-2017	551	87	provide	provide	VERB
ihlr-2017	551	88	services	service	NOUN
ihlr-2017	551	89	to	to	ADP
ihlr-2017	551	90	medicare	medicare	VERB
ihlr-2017	551	91	patients	patient	NOUN
ihlr-2017	551	92	.	.	PUNCT
ihlr-2017	552	1	188	188	NUM
ihlr-2017	552	2	.	.	PUNCT
ihlr-2017	553	1	david	david	PROPN
ihlr-2017	553	2	olmos	olmos	PROPN
ihlr-2017	553	3	,	,	PUNCT
ihlr-2017	553	4	mayo	mayo	PROPN
ihlr-2017	553	5	clinic	clinic	PROPN
ihlr-2017	553	6	in	in	ADP
ihlr-2017	553	7	arizona	arizona	PROPN
ihlr-2017	553	8	to	to	PART
ihlr-2017	553	9	stop	stop	VERB
ihlr-2017	553	10	treating	treat	VERB
ihlr-2017	553	11	some	some	DET
ihlr-2017	553	12	medicare	medicare	PROPN
ihlr-2017	553	13	patients	patient	NOUN
ihlr-2017	553	14	,	,	PUNCT
ihlr-2017	553	15	bloomberg	bloomberg	PROPN
ihlr-2017	553	16	news	news	PROPN
ihlr-2017	553	17	,	,	PUNCT
ihlr-2017	553	18	dec	dec	PROPN
ihlr-2017	553	19	.	.	PROPN
ihlr-2017	553	20	31	31	NUM
ihlr-2017	553	21	,	,	PUNCT
ihlr-2017	553	22	2009	2009	NUM
ihlr-2017	553	23	,	,	PUNCT
ihlr-2017	553	24	http://www.bloomberg.com/apps/news?pid=20601087	http://www.bloomberg.com/apps/news?pid=20601087	PROPN
ihlr-2017	553	25	&	&	CCONJ
ihlr-2017	553	26	sid	sid	PROPN
ihlr-2017	553	27	=	=	PROPN
ihlr-2017	553	28	ahoysi84vdl0	ahoysi84vdl0	PROPN
ihlr-2017	553	29	.	.	PUNCT
ihlr-2017	554	1	see	see	VERB
ihlr-2017	554	2	also	also	ADV
ihlr-2017	554	3	alec	alec	PROPN
ihlr-2017	554	4	macgillis	macgillis	PROPN
ihlr-2017	554	5	,	,	PUNCT
ihlr-2017	554	6	mayo	mayo	NOUN
ihlr-2017	554	7	clinic	clinic	NOUN
ihlr-2017	554	8	faulted	fault	VERB
ihlr-2017	554	9	for	for	ADP
ihlr-2017	554	10	limiting	limit	VERB
ihlr-2017	554	11	medicare	medicare	NOUN
ihlr-2017	554	12	patients	patient	NOUN
ihlr-2017	554	13	,	,	PUNCT
ihlr-2017	554	14	wash	wash	NOUN
ihlr-2017	554	15	.	.	PUNCT
ihlr-2017	555	1	post	post	NOUN
ihlr-2017	555	2	,	,	PUNCT
ihlr-2017	555	3	oct	oct	PROPN
ihlr-2017	555	4	.	.	PROPN
ihlr-2017	555	5	13	13	NUM
ihlr-2017	555	6	,	,	PUNCT
ihlr-2017	555	7	2009	2009	NUM
ihlr-2017	555	8	,	,	PUNCT
ihlr-2017	555	9	at	at	ADP
ihlr-2017	555	10	a04	a04	PROPN
ihlr-2017	555	11	(	(	PUNCT
ihlr-2017	555	12	noting	note	VERB
ihlr-2017	555	13	that	that	SCONJ
ihlr-2017	555	14	the	the	DET
ihlr-2017	555	15	glendale	glendale	PROPN
ihlr-2017	555	16	facility	facility	NOUN
ihlr-2017	555	17	will	will	AUX
ihlr-2017	555	18	require	require	VERB
ihlr-2017	555	19	its	its	PRON
ihlr-2017	555	20	3,000	3,000	NUM
ihlr-2017	555	21	medicare	medicare	NOUN
ihlr-2017	555	22	patients	patient	NOUN
ihlr-2017	555	23	to	to	PART
ihlr-2017	555	24	pay	pay	VERB
ihlr-2017	555	25	an	an	DET
ihlr-2017	555	26	annual	annual	ADJ
ihlr-2017	555	27	fee	fee	NOUN
ihlr-2017	555	28	of	of	ADP
ihlr-2017	555	29	$	$	SYM
ihlr-2017	555	30	250	250	NUM
ihlr-2017	555	31	,	,	PUNCT
ihlr-2017	555	32	plus	plus	CCONJ
ihlr-2017	555	33	$	$	SYM
ihlr-2017	555	34	175	175	NUM
ihlr-2017	555	35	to	to	PART
ihlr-2017	555	36	$	$	SYM
ihlr-2017	555	37	400	400	NUM
ihlr-2017	555	38	per	per	ADP
ihlr-2017	555	39	visit	visit	NOUN
ihlr-2017	555	40	,	,	PUNCT
ihlr-2017	555	41	in	in	ADP
ihlr-2017	555	42	order	order	NOUN
ihlr-2017	555	43	to	to	PART
ihlr-2017	555	44	receive	receive	VERB
ihlr-2017	555	45	primary	primary	ADJ
ihlr-2017	555	46	care	care	NOUN
ihlr-2017	555	47	services	service	NOUN
ihlr-2017	555	48	)	)	PUNCT
ihlr-2017	555	49	.	.	PUNCT
ihlr-2017	556	1	189	189	NUM
ihlr-2017	556	2	.	.	PUNCT
ihlr-2017	557	1	medpac	medpac	PROPN
ihlr-2017	557	2	report	report	PROPN
ihlr-2017	557	3	,	,	PUNCT
ihlr-2017	557	4	supra	supra	PROPN
ihlr-2017	557	5	note	note	PROPN
ihlr-2017	557	6	184	184	NUM
ihlr-2017	557	7	,	,	PUNCT
ihlr-2017	557	8	at	at	ADP
ihlr-2017	557	9	4	4	NUM
ihlr-2017	557	10	.	.	NOUN
ihlr-2017	557	11	190	190	NUM
ihlr-2017	557	12	.	.	PUNCT
ihlr-2017	558	1	medicare	medicare	PROPN
ihlr-2017	558	2	payment	payment	NOUN
ihlr-2017	558	3	advisory	advisory	PROPN
ihlr-2017	558	4	comm’n	comm’n	NOUN
ihlr-2017	558	5	,	,	PUNCT
ihlr-2017	558	6	relationships	relationship	NOUN
ihlr-2017	558	7	among	among	ADP
ihlr-2017	558	8	medicare	medicare	PROPN
ihlr-2017	558	9	inpatient	inpatient	PROPN
ihlr-2017	558	10	,	,	PUNCT
ihlr-2017	558	11	overall	overall	ADJ
ihlr-2017	558	12	medicare	medicare	PROPN
ihlr-2017	558	13	and	and	CCONJ
ihlr-2017	558	14	total	total	ADJ
ihlr-2017	558	15	margins	margin	NOUN
ihlr-2017	558	16	for	for	ADP
ihlr-2017	558	17	hospitals	hospital	NOUN
ihlr-2017	558	18	1	1	NUM
ihlr-2017	558	19	(	(	PUNCT
ihlr-2017	558	20	2003	2003	NUM
ihlr-2017	558	21	)	)	PUNCT
ihlr-2017	558	22	.	.	PUNCT
ihlr-2017	559	1	191	191	NUM
ihlr-2017	559	2	.	.	PUNCT
ihlr-2017	559	3	am	be	AUX
ihlr-2017	559	4	.	.	PUNCT
ihlr-2017	560	1	hosp	hosp	PROPN
ihlr-2017	560	2	.	.	PUNCT
ihlr-2017	561	1	ass’n	ass’n	PROPN
ihlr-2017	561	2	,	,	PUNCT
ihlr-2017	561	3	american	american	PROPN
ihlr-2017	561	4	hospital	hospital	PROPN
ihlr-2017	561	5	association	association	PROPN
ihlr-2017	561	6	comments	comment	NOUN
ihlr-2017	561	7	to	to	ADP
ihlr-2017	561	8	the	the	DET
ihlr-2017	561	9	senate	senate	PROPN
ihlr-2017	561	10	finance	finance	PROPN
ihlr-2017	561	11	committee	committee	PROPN
ihlr-2017	561	12	on	on	ADP
ihlr-2017	561	13	financing	finance	VERB
ihlr-2017	561	14	comprehensive	comprehensive	ADJ
ihlr-2017	561	15	health	health	NOUN
ihlr-2017	561	16	care	care	NOUN
ihlr-2017	561	17	reform	reform	NOUN
ihlr-2017	561	18	:	:	PUNCT
ihlr-2017	561	19	proposed	propose	VERB
ihlr-2017	561	20	health	health	NOUN
ihlr-2017	561	21	system	system	NOUN
ihlr-2017	561	22	savings	saving	NOUN
ihlr-2017	561	23	and	and	CCONJ
ihlr-2017	561	24	revenue	revenue	NOUN
ihlr-2017	561	25	options	option	NOUN
ihlr-2017	561	26	3	3	NUM
ihlr-2017	561	27	-	-	SYM
ihlr-2017	561	28	4	4	NUM
ihlr-2017	561	29	(	(	PUNCT
ihlr-2017	561	30	2009	2009	NUM
ihlr-2017	561	31	)	)	PUNCT
ihlr-2017	561	32	,	,	PUNCT
ihlr-2017	561	33	available	available	ADJ
ihlr-2017	561	34	at	at	ADP
ihlr-2017	561	35	http://www.aha.org/aha/testimony/2009/090526-tes-comments-finance-options.pdf	http://www.aha.org/aha/testimony/2009/090526-tes-comments-finance-options.pdf	NOUN
ihlr-2017	561	36	.	.	PUNCT
ihlr-2017	562	1	192	192	NUM
ihlr-2017	562	2	.	.	PUNCT
ihlr-2017	563	1	medpac	medpac	PROPN
ihlr-2017	563	2	report	report	PROPN
ihlr-2017	563	3	,	,	PUNCT
ihlr-2017	563	4	supra	supra	PROPN
ihlr-2017	563	5	note	note	PROPN
ihlr-2017	563	6	184	184	NUM
ihlr-2017	563	7	,	,	PUNCT
ihlr-2017	563	8	at	at	ADP
ihlr-2017	563	9	14	14	NUM
ihlr-2017	563	10	.	.	PUNCT
ihlr-2017	563	11	193	193	NUM
ihlr-2017	563	12	.	.	PUNCT
ihlr-2017	564	1	u.s	u.s	PROPN
ihlr-2017	564	2	.	.	PROPN
ihlr-2017	564	3	gov’t	gov’t	PROPN
ihlr-2017	564	4	accountability	accountability	NOUN
ihlr-2017	564	5	office	office	NOUN
ihlr-2017	564	6	,	,	PUNCT
ihlr-2017	564	7	supra	supra	PROPN
ihlr-2017	564	8	note	note	NOUN
ihlr-2017	564	9	2	2	NUM
ihlr-2017	564	10	,	,	PUNCT
ihlr-2017	564	11	at	at	ADP
ihlr-2017	564	12	24	24	NUM
ihlr-2017	564	13	.	.	PUNCT
ihlr-2017	564	14	194	194	NUM
ihlr-2017	564	15	.	.	PUNCT
ihlr-2017	565	1	rev	rev	PROPN
ihlr-2017	565	2	.	.	PUNCT
ihlr-2017	565	3	rul	rul	PROPN
ihlr-2017	565	4	.	.	PUNCT
ihlr-2017	566	1	69	69	NUM
ihlr-2017	566	2	-	-	SYM
ihlr-2017	566	3	545	545	NUM
ihlr-2017	566	4	,	,	PUNCT
ihlr-2017	566	5	1969	1969	NUM
ihlr-2017	566	6	-	-	SYM
ihlr-2017	566	7	2	2	NUM
ihlr-2017	566	8	c.b	c.b	PROPN
ihlr-2017	566	9	.	.	PROPN
ihlr-2017	566	10	117	117	NUM
ihlr-2017	566	11	,	,	PUNCT
ihlr-2017	566	12	available	available	ADJ
ihlr-2017	566	13	at	at	ADP
ihlr-2017	566	14	http://www.irs.gov/pub/irs-tege/rr	http://www.irs.gov/pub/irs-tege/rr	PROPN
ihlr-2017	566	15	69-545.pdf	69-545.pdf	NUM
ihlr-2017	566	16	.	.	PUNCT
ihlr-2017	567	1	195	195	NUM
ihlr-2017	567	2	.	.	PUNCT
ihlr-2017	567	3	am	be	AUX
ihlr-2017	567	4	.	.	PUNCT
ihlr-2017	568	1	hosp	hosp	PROPN
ihlr-2017	568	2	.	.	PUNCT
ihlr-2017	569	1	ass’n	ass’n	PROPN
ihlr-2017	569	2	,	,	PUNCT
ihlr-2017	569	3	supra	supra	PROPN
ihlr-2017	569	4	note	note	NOUN
ihlr-2017	569	5	174	174	NUM
ihlr-2017	569	6	,	,	PUNCT
ihlr-2017	569	7	at	at	ADP
ihlr-2017	569	8	1	1	NUM
ihlr-2017	569	9	.	.	NOUN
ihlr-2017	569	10	196	196	NUM
ihlr-2017	569	11	.	.	PUNCT
ihlr-2017	570	1	horwitz	horwitz	PROPN
ihlr-2017	570	2	,	,	PUNCT
ihlr-2017	570	3	supra	supra	PROPN
ihlr-2017	570	4	note	note	PROPN
ihlr-2017	570	5	10	10	NUM
ihlr-2017	570	6	,	,	PUNCT
ihlr-2017	570	7	at	at	ADP
ihlr-2017	570	8	173	173	NUM
ihlr-2017	570	9	.	.	PUNCT
ihlr-2017	570	10	390	390	NUM
ihlr-2017	570	11	indiana	indiana	PROPN
ihlr-2017	570	12	health	health	PROPN
ihlr-2017	570	13	law	law	PROPN
ihlr-2017	570	14	review	review	NOUN
ihlr-2017	570	15	[	[	X
ihlr-2017	570	16	vol	vol	NOUN
ihlr-2017	570	17	.	.	PUNCT
ihlr-2017	570	18	8:2	8:2	NUM
ihlr-2017	570	19	3	3	X
ihlr-2017	570	20	.	.	PUNCT
ihlr-2017	570	21	community	community	NOUN
ihlr-2017	570	22	-	-	PUNCT
ihlr-2017	570	23	building	building	NOUN
ihlr-2017	570	24	activities	activity	NOUN
ihlr-2017	570	25	although	although	SCONJ
ihlr-2017	570	26	there	there	PRON
ihlr-2017	570	27	is	be	VERB
ihlr-2017	570	28	a	a	DET
ihlr-2017	570	29	general	general	ADJ
ihlr-2017	570	30	consensus	consensus	NOUN
ihlr-2017	570	31	within	within	ADP
ihlr-2017	570	32	the	the	DET
ihlr-2017	570	33	industry	industry	NOUN
ihlr-2017	570	34	to	to	PART
ihlr-2017	570	35	define	define	VERB
ihlr-2017	570	36	community	community	NOUN
ihlr-2017	570	37	-	-	PUNCT
ihlr-2017	570	38	building	building	NOUN
ihlr-2017	570	39	activities	activity	NOUN
ihlr-2017	570	40	as	as	ADP
ihlr-2017	570	41	“	"	PUNCT
ihlr-2017	570	42	community	community	NOUN
ihlr-2017	570	43	benefit	benefit	NOUN
ihlr-2017	570	44	,	,	PUNCT
ihlr-2017	570	45	”	"	PUNCT
ihlr-2017	570	46	the	the	DET
ihlr-2017	570	47	irs	irs	PROPN
ihlr-2017	570	48	has	have	AUX
ihlr-2017	570	49	not	not	PART
ihlr-2017	570	50	yet	yet	ADV
ihlr-2017	570	51	taken	take	VERB
ihlr-2017	570	52	a	a	DET
ihlr-2017	570	53	position.197	position.197	NOUN
ihlr-2017	570	54	however	however	ADV
ihlr-2017	570	55	schedule	schedule	NOUN
ihlr-2017	570	56	h	h	NOUN
ihlr-2017	570	57	does	do	AUX
ihlr-2017	570	58	allow	allow	VERB
ihlr-2017	570	59	hospitals	hospital	NOUN
ihlr-2017	570	60	to	to	PART
ihlr-2017	570	61	report	report	VERB
ihlr-2017	570	62	a	a	DET
ihlr-2017	570	63	number	number	NOUN
ihlr-2017	570	64	of	of	ADP
ihlr-2017	570	65	community	community	NOUN
ihlr-2017	570	66	building	building	NOUN
ihlr-2017	570	67	activities	activity	NOUN
ihlr-2017	570	68	(	(	PUNCT
ihlr-2017	570	69	physical	physical	ADJ
ihlr-2017	570	70	improvements	improvement	NOUN
ihlr-2017	570	71	and	and	CCONJ
ihlr-2017	570	72	housing	housing	NOUN
ihlr-2017	570	73	;	;	PUNCT
ihlr-2017	570	74	economic	economic	ADJ
ihlr-2017	570	75	development	development	NOUN
ihlr-2017	570	76	;	;	PUNCT
ihlr-2017	570	77	community	community	NOUN
ihlr-2017	570	78	support	support	NOUN
ihlr-2017	570	79	;	;	PUNCT
ihlr-2017	570	80	environmental	environmental	ADJ
ihlr-2017	570	81	improvements	improvement	NOUN
ihlr-2017	570	82	;	;	PUNCT
ihlr-2017	570	83	leadership	leadership	NOUN
ihlr-2017	570	84	development	development	NOUN
ihlr-2017	570	85	and	and	CCONJ
ihlr-2017	570	86	training	training	NOUN
ihlr-2017	570	87	for	for	ADP
ihlr-2017	570	88	community	community	NOUN
ihlr-2017	570	89	members	member	NOUN
ihlr-2017	570	90	;	;	PUNCT
ihlr-2017	570	91	coalition	coalition	NOUN
ihlr-2017	570	92	building	building	NOUN
ihlr-2017	570	93	;	;	PUNCT
ihlr-2017	570	94	community	community	NOUN
ihlr-2017	570	95	health	health	NOUN
ihlr-2017	570	96	improvement	improvement	NOUN
ihlr-2017	570	97	advocacy	advocacy	NOUN
ihlr-2017	570	98	;	;	PUNCT
ihlr-2017	570	99	and	and	CCONJ
ihlr-2017	570	100	workforce	workforce	PROPN
ihlr-2017	570	101	development).198	development).198	VERB
ihlr-2017	570	102	despite	despite	SCONJ
ihlr-2017	570	103	the	the	DET
ihlr-2017	570	104	irs	irs	PROPN
ihlr-2017	570	105	’s	’s	PART
ihlr-2017	570	106	need	need	NOUN
ihlr-2017	570	107	for	for	ADP
ihlr-2017	570	108	additional	additional	ADJ
ihlr-2017	570	109	data	datum	NOUN
ihlr-2017	570	110	on	on	ADP
ihlr-2017	570	111	the	the	DET
ihlr-2017	570	112	impact	impact	NOUN
ihlr-2017	570	113	of	of	ADP
ihlr-2017	570	114	community	community	NOUN
ihlr-2017	570	115	building	build	VERB
ihlr-2017	570	116	activities,199	activities,199	NOUN
ihlr-2017	570	117	and	and	CCONJ
ihlr-2017	570	118	suggestions	suggestion	NOUN
ihlr-2017	570	119	that	that	SCONJ
ihlr-2017	570	120	these	these	DET
ihlr-2017	570	121	activities	activity	NOUN
ihlr-2017	570	122	“	"	PUNCT
ihlr-2017	570	123	represent	represent	VERB
ihlr-2017	570	124	a	a	DET
ihlr-2017	570	125	relatively	relatively	ADV
ihlr-2017	570	126	small	small	ADJ
ihlr-2017	570	127	proportion	proportion	NOUN
ihlr-2017	570	128	of	of	ADP
ihlr-2017	570	129	total	total	ADJ
ihlr-2017	570	130	operating	operating	NOUN
ihlr-2017	570	131	expenses	expense	NOUN
ihlr-2017	570	132	for	for	ADP
ihlr-2017	570	133	hospitals,”200	hospitals,”200	NOUN
ihlr-2017	570	134	hospital	hospital	NOUN
ihlr-2017	570	135	efforts	effort	NOUN
ihlr-2017	570	136	in	in	ADP
ihlr-2017	570	137	this	this	DET
ihlr-2017	570	138	area	area	NOUN
ihlr-2017	570	139	should	should	AUX
ihlr-2017	570	140	not	not	PART
ihlr-2017	570	141	only	only	ADV
ihlr-2017	570	142	be	be	AUX
ihlr-2017	570	143	included	include	VERB
ihlr-2017	570	144	in	in	ADP
ihlr-2017	570	145	a	a	DET
ihlr-2017	570	146	definition	definition	NOUN
ihlr-2017	570	147	of	of	ADP
ihlr-2017	570	148	community	community	NOUN
ihlr-2017	570	149	benefit	benefit	NOUN
ihlr-2017	570	150	,	,	PUNCT
ihlr-2017	570	151	they	they	PRON
ihlr-2017	570	152	should	should	AUX
ihlr-2017	570	153	be	be	AUX
ihlr-2017	570	154	recognized	recognize	VERB
ihlr-2017	570	155	,	,	PUNCT
ihlr-2017	570	156	rewarded	reward	VERB
ihlr-2017	570	157	,	,	PUNCT
ihlr-2017	570	158	and	and	CCONJ
ihlr-2017	570	159	encouraged	encourage	VERB
ihlr-2017	570	160	.	.	PUNCT
ihlr-2017	571	1	first	first	ADV
ihlr-2017	571	2	,	,	PUNCT
ihlr-2017	571	3	organizations	organization	NOUN
ihlr-2017	571	4	“	"	PUNCT
ihlr-2017	571	5	created	create	VERB
ihlr-2017	571	6	to	to	PART
ihlr-2017	571	7	aid	aid	VERB
ihlr-2017	571	8	low	low	ADJ
ihlr-2017	571	9	and	and	CCONJ
ihlr-2017	571	10	moderate	moderate	ADJ
ihlr-2017	571	11	income	income	NOUN
ihlr-2017	571	12	families	family	NOUN
ihlr-2017	571	13	by	by	ADP
ihlr-2017	571	14	lessening	lessen	VERB
ihlr-2017	571	15	neighborhood	neighborhood	NOUN
ihlr-2017	571	16	tensions	tension	NOUN
ihlr-2017	571	17	,	,	PUNCT
ihlr-2017	571	18	eliminating	eliminate	VERB
ihlr-2017	571	19	prejudice	prejudice	NOUN
ihlr-2017	571	20	and	and	CCONJ
ihlr-2017	571	21	discrimination	discrimination	NOUN
ihlr-2017	571	22	,	,	PUNCT
ihlr-2017	571	23	and	and	CCONJ
ihlr-2017	571	24	combating	combat	VERB
ihlr-2017	571	25	community	community	NOUN
ihlr-2017	571	26	deterioration	deterioration	NOUN
ihlr-2017	571	27	may	may	AUX
ihlr-2017	571	28	qualify	qualify	VERB
ihlr-2017	571	29	for	for	ADP
ihlr-2017	571	30	exemption	exemption	NOUN
ihlr-2017	571	31	under	under	ADP
ihlr-2017	571	32	section	section	NOUN
ihlr-2017	571	33	501(c)(3	501(c)(3	NOUN
ihlr-2017	571	34	)	)	PUNCT
ihlr-2017	571	35	of	of	ADP
ihlr-2017	571	36	the	the	DET
ihlr-2017	571	37	[	[	X
ihlr-2017	571	38	internal	internal	ADJ
ihlr-2017	571	39	revenue	revenue	NOUN
ihlr-2017	571	40	]	]	X
ihlr-2017	571	41	code	code	NOUN
ihlr-2017	571	42	.	.	PUNCT
ihlr-2017	572	1	”201	”201	NOUN
ihlr-2017	572	2	such	such	ADJ
ihlr-2017	572	3	organizations	organization	NOUN
ihlr-2017	572	4	might	might	AUX
ihlr-2017	572	5	include	include	VERB
ihlr-2017	572	6	those	those	PRON
ihlr-2017	572	7	formed	form	VERB
ihlr-2017	572	8	to	to	PART
ihlr-2017	572	9	develop	develop	VERB
ihlr-2017	572	10	home	home	NOUN
ihlr-2017	572	11	construction	construction	NOUN
ihlr-2017	572	12	or	or	CCONJ
ihlr-2017	572	13	renovation	renovation	NOUN
ihlr-2017	572	14	programs	program	NOUN
ihlr-2017	572	15	for	for	ADP
ihlr-2017	572	16	sale	sale	NOUN
ihlr-2017	572	17	to	to	ADP
ihlr-2017	572	18	low	low	ADJ
ihlr-2017	572	19	-	-	PUNCT
ihlr-2017	572	20	income	income	NOUN
ihlr-2017	572	21	families	family	NOUN
ihlr-2017	572	22	;	;	PUNCT
ihlr-2017	572	23	ameliorate	ameliorate	VERB
ihlr-2017	572	24	the	the	DET
ihlr-2017	572	25	housing	housing	NOUN
ihlr-2017	572	26	needs	need	NOUN
ihlr-2017	572	27	of	of	ADP
ihlr-2017	572	28	minority	minority	NOUN
ihlr-2017	572	29	groups	group	NOUN
ihlr-2017	572	30	;	;	PUNCT
ihlr-2017	572	31	or	or	CCONJ
ihlr-2017	572	32	formulate	formulate	VERB
ihlr-2017	572	33	plans	plan	NOUN
ihlr-2017	572	34	to	to	PART
ihlr-2017	572	35	combat	combat	VERB
ihlr-2017	572	36	neighborhood	neighborhood	NOUN
ihlr-2017	572	37	blight	blight	NOUN
ihlr-2017	572	38	within	within	ADP
ihlr-2017	572	39	a	a	DET
ihlr-2017	572	40	particular	particular	ADJ
ihlr-2017	572	41	area	area	NOUN
ihlr-2017	572	42	in	in	ADP
ihlr-2017	572	43	a	a	DET
ihlr-2017	572	44	city.202	city.202	NOUN
ihlr-2017	572	45	given	give	VERB
ihlr-2017	572	46	that	that	SCONJ
ihlr-2017	572	47	the	the	DET
ihlr-2017	572	48	aforementioned	aforementioned	ADJ
ihlr-2017	572	49	community	community	NOUN
ihlr-2017	572	50	building	building	NOUN
ihlr-2017	572	51	activities	activity	NOUN
ihlr-2017	572	52	are	be	AUX
ihlr-2017	572	53	encouraged	encourage	VERB
ihlr-2017	572	54	by	by	ADP
ihlr-2017	572	55	the	the	DET
ihlr-2017	572	56	code	code	NOUN
ihlr-2017	572	57	’s	’s	PART
ihlr-2017	572	58	tax	tax	NOUN
ihlr-2017	572	59	-	-	PUNCT
ihlr-2017	572	60	exemption	exemption	NOUN
ihlr-2017	572	61	scheme	scheme	NOUN
ihlr-2017	572	62	,	,	PUNCT
ihlr-2017	572	63	it	it	PRON
ihlr-2017	572	64	seems	seem	VERB
ihlr-2017	572	65	reasonable	reasonable	ADJ
ihlr-2017	572	66	to	to	PART
ihlr-2017	572	67	argue	argue	VERB
ihlr-2017	572	68	that	that	SCONJ
ihlr-2017	572	69	they	they	PRON
ihlr-2017	572	70	should	should	AUX
ihlr-2017	572	71	be	be	AUX
ihlr-2017	572	72	deemed	deem	VERB
ihlr-2017	572	73	charitable	charitable	ADJ
ihlr-2017	572	74	regardless	regardless	ADV
ihlr-2017	572	75	of	of	ADP
ihlr-2017	572	76	the	the	DET
ihlr-2017	572	77	providers	provider	NOUN
ihlr-2017	572	78	’	'	PUNCT
ihlr-2017	572	79	underlying	underlie	VERB
ihlr-2017	572	80	organizational	organizational	ADJ
ihlr-2017	572	81	purpose	purpose	NOUN
ihlr-2017	572	82	.	.	PUNCT
ihlr-2017	573	1	second	second	ADJ
ihlr-2017	573	2	,	,	PUNCT
ihlr-2017	573	3	a	a	DET
ihlr-2017	573	4	significant	significant	ADJ
ihlr-2017	573	5	body	body	NOUN
ihlr-2017	573	6	of	of	ADP
ihlr-2017	573	7	research	research	NOUN
ihlr-2017	573	8	exists	exist	VERB
ihlr-2017	573	9	demonstrating	demonstrate	VERB
ihlr-2017	573	10	that	that	SCONJ
ihlr-2017	573	11	social	social	ADJ
ihlr-2017	573	12	determinants	determinant	NOUN
ihlr-2017	573	13	can	can	AUX
ihlr-2017	573	14	be	be	AUX
ihlr-2017	573	15	responsible	responsible	ADJ
ihlr-2017	573	16	for	for	ADP
ihlr-2017	573	17	systematic	systematic	ADJ
ihlr-2017	573	18	disparities	disparity	NOUN
ihlr-2017	573	19	in	in	ADP
ihlr-2017	573	20	health	health	NOUN
ihlr-2017	573	21	across	across	ADP
ihlr-2017	573	22	diverse	diverse	ADJ
ihlr-2017	573	23	populations.203	populations.203	ADJ
ihlr-2017	573	24	social	social	ADJ
ihlr-2017	573	25	determinants	determinant	NOUN
ihlr-2017	573	26	are	be	AUX
ihlr-2017	573	27	generally	generally	ADV
ihlr-2017	573	28	defined	define	VERB
ihlr-2017	573	29	as	as	ADP
ihlr-2017	573	30	“	"	PUNCT
ihlr-2017	573	31	factors	factor	NOUN
ihlr-2017	573	32	in	in	ADP
ihlr-2017	573	33	the	the	DET
ihlr-2017	573	34	social	social	ADJ
ihlr-2017	573	35	environment	environment	NOUN
ihlr-2017	573	36	that	that	PRON
ihlr-2017	573	37	influence	influence	VERB
ihlr-2017	573	38	health	health	NOUN
ihlr-2017	573	39	.	.	PUNCT
ihlr-2017	573	40	.	.	PUNCT
ihlr-2017	573	41	.	.	PUNCT
ihlr-2017	574	1	[	[	X
ihlr-2017	574	2	including	include	VERB
ihlr-2017	574	3	]	]	PUNCT
ihlr-2017	574	4	income	income	NOUN
ihlr-2017	574	5	197	197	NUM
ihlr-2017	574	6	.	.	PUNCT
ihlr-2017	575	1	u.s	u.s	PROPN
ihlr-2017	575	2	.	.	PROPN
ihlr-2017	575	3	gov’t	gov’t	PROPN
ihlr-2017	575	4	accountability	accountability	NOUN
ihlr-2017	575	5	office	office	NOUN
ihlr-2017	575	6	,	,	PUNCT
ihlr-2017	575	7	supra	supra	PROPN
ihlr-2017	575	8	note	note	NOUN
ihlr-2017	575	9	2	2	NUM
ihlr-2017	575	10	,	,	PUNCT
ihlr-2017	575	11	at	at	ADP
ihlr-2017	575	12	29	29	NUM
ihlr-2017	575	13	.	.	PUNCT
ihlr-2017	575	14	198	198	NUM
ihlr-2017	575	15	.	.	PUNCT
ihlr-2017	576	1	internal	internal	ADJ
ihlr-2017	576	2	revenue	revenue	NOUN
ihlr-2017	576	3	serv	serv	X
ihlr-2017	576	4	.	.	PUNCT
ihlr-2017	576	5	,	,	PUNCT
ihlr-2017	576	6	supra	supra	PROPN
ihlr-2017	576	7	note	note	PROPN
ihlr-2017	576	8	59	59	NUM
ihlr-2017	576	9	.	.	NOUN
ihlr-2017	576	10	199	199	NUM
ihlr-2017	576	11	.	.	PUNCT
ihlr-2017	577	1	u.s	u.s	PROPN
ihlr-2017	577	2	.	.	PROPN
ihlr-2017	577	3	gov’t	gov’t	PROPN
ihlr-2017	577	4	accountability	accountability	NOUN
ihlr-2017	577	5	office	office	NOUN
ihlr-2017	577	6	,	,	PUNCT
ihlr-2017	577	7	supra	supra	PROPN
ihlr-2017	577	8	note	note	NOUN
ihlr-2017	577	9	2	2	NUM
ihlr-2017	577	10	,	,	PUNCT
ihlr-2017	577	11	at	at	ADP
ihlr-2017	577	12	29	29	NUM
ihlr-2017	577	13	-	-	SYM
ihlr-2017	577	14	30	30	NUM
ihlr-2017	577	15	.	.	PUNCT
ihlr-2017	577	16	200	200	NUM
ihlr-2017	577	17	.	.	PUNCT
ihlr-2017	578	1	i	i	PRON
ihlr-2017	578	2	d.	d.	PROPN
ihlr-2017	578	3	at	at	ADP
ihlr-2017	578	4	30	30	NUM
ihlr-2017	578	5	.	.	PUNCT
ihlr-2017	579	1	201	201	NUM
ihlr-2017	579	2	.	.	PUNCT
ihlr-2017	580	1	rev	rev	PROPN
ihlr-2017	580	2	.	.	PUNCT
ihlr-2017	580	3	rul	rul	PROPN
ihlr-2017	580	4	.	.	PUNCT
ihlr-2017	581	1	70	70	NUM
ihlr-2017	581	2	-	-	SYM
ihlr-2017	581	3	585	585	NUM
ihlr-2017	581	4	,	,	PUNCT
ihlr-2017	581	5	1970	1970	NUM
ihlr-2017	581	6	-	-	SYM
ihlr-2017	581	7	2	2	NUM
ihlr-2017	581	8	c.b	c.b	PROPN
ihlr-2017	581	9	.	.	PROPN
ihlr-2017	581	10	115	115	NUM
ihlr-2017	581	11	,	,	PUNCT
ihlr-2017	581	12	available	available	ADJ
ihlr-2017	581	13	at	at	ADP
ihlr-2017	581	14	http://www.irs.gov/pub/irs-tege/rr	http://www.irs.gov/pub/irs-tege/rr	PROPN
ihlr-2017	581	15	70-585.pdf	70-585.pdf	NUM
ihlr-2017	581	16	(	(	PUNCT
ihlr-2017	581	17	alteration	alteration	NOUN
ihlr-2017	581	18	in	in	ADP
ihlr-2017	581	19	original	original	ADJ
ihlr-2017	581	20	)	)	PUNCT
ihlr-2017	581	21	.	.	PUNCT
ihlr-2017	582	1	202	202	NUM
ihlr-2017	582	2	.	.	PUNCT
ihlr-2017	582	3	rev	rev	PROPN
ihlr-2017	582	4	.	.	PUNCT
ihlr-2017	582	5	rul	rul	NOUN
ihlr-2017	582	6	.	.	PUNCT
ihlr-2017	583	1	70	70	NUM
ihlr-2017	583	2	-	-	SYM
ihlr-2017	583	3	585	585	NUM
ihlr-2017	583	4	,	,	PUNCT
ihlr-2017	583	5	1970	1970	NUM
ihlr-2017	583	6	-	-	SYM
ihlr-2017	583	7	2	2	NUM
ihlr-2017	583	8	c.b	c.b	PROPN
ihlr-2017	583	9	.	.	PROPN
ihlr-2017	583	10	115	115	NUM
ihlr-2017	583	11	,	,	PUNCT
ihlr-2017	583	12	available	available	ADJ
ihlr-2017	583	13	at	at	ADP
ihlr-2017	583	14	http://www.irs.gov/pub/irs-tege/rr	http://www.irs.gov/pub/irs-tege/rr	PROPN
ihlr-2017	583	15	70-585.pdf	70-585.pdf	NUM
ihlr-2017	583	16	.	.	PUNCT
ihlr-2017	584	1	203	203	NUM
ihlr-2017	584	2	.	.	PUNCT
ihlr-2017	585	1	see	see	VERB
ihlr-2017	585	2	generally	generally	ADV
ihlr-2017	585	3	comm	comm	NOUN
ihlr-2017	585	4	.	.	PUNCT
ihlr-2017	586	1	on	on	ADP
ihlr-2017	586	2	assuring	assure	VERB
ihlr-2017	586	3	the	the	DET
ihlr-2017	586	4	health	health	NOUN
ihlr-2017	586	5	of	of	ADP
ihlr-2017	586	6	the	the	DET
ihlr-2017	586	7	pub	pub	NOUN
ihlr-2017	586	8	.	.	PUNCT
ihlr-2017	587	1	in	in	ADP
ihlr-2017	587	2	the	the	DET
ihlr-2017	587	3	21st	21st	NOUN
ihlr-2017	587	4	,	,	PUNCT
ihlr-2017	587	5	inst	inst	NOUN
ihlr-2017	587	6	.	.	PROPN
ihlr-2017	587	7	of	of	ADP
ihlr-2017	587	8	med	med	PROPN
ihlr-2017	587	9	.	.	PROPN
ihlr-2017	587	10	,	,	PUNCT
ihlr-2017	587	11	the	the	DET
ihlr-2017	587	12	future	future	NOUN
ihlr-2017	587	13	of	of	ADP
ihlr-2017	587	14	the	the	DET
ihlr-2017	587	15	public	public	NOUN
ihlr-2017	587	16	’s	’s	PART
ihlr-2017	587	17	health	health	NOUN
ihlr-2017	587	18	in	in	ADP
ihlr-2017	587	19	the	the	DET
ihlr-2017	587	20	21st	21st	ADJ
ihlr-2017	587	21	century	century	NOUN
ihlr-2017	587	22	(	(	PUNCT
ihlr-2017	587	23	national	national	PROPN
ihlr-2017	587	24	academy	academy	PROPN
ihlr-2017	587	25	press	press	PROPN
ihlr-2017	587	26	2003	2003	NUM
ihlr-2017	587	27	)	)	PUNCT
ihlr-2017	587	28	;	;	PUNCT
ihlr-2017	587	29	comm	comm	NOUN
ihlr-2017	587	30	.	.	PUNCT
ihlr-2017	588	1	on	on	ADP
ihlr-2017	588	2	using	use	VERB
ihlr-2017	588	3	performance	performance	NOUN
ihlr-2017	588	4	monitoring	monitoring	NOUN
ihlr-2017	588	5	to	to	PART
ihlr-2017	588	6	improve	improve	VERB
ihlr-2017	588	7	cmty	cmty	NOUN
ihlr-2017	588	8	.	.	PUNCT
ihlr-2017	589	1	health	health	NOUN
ihlr-2017	589	2	,	,	PUNCT
ihlr-2017	589	3	inst	inst	PROPN
ihlr-2017	589	4	.	.	PROPN
ihlr-2017	589	5	of	of	ADP
ihlr-2017	589	6	med	med	PROPN
ihlr-2017	589	7	.	.	PROPN
ihlr-2017	589	8	,	,	PUNCT
ihlr-2017	589	9	improving	improve	VERB
ihlr-2017	589	10	health	health	NOUN
ihlr-2017	589	11	in	in	ADP
ihlr-2017	589	12	the	the	DET
ihlr-2017	589	13	community	community	NOUN
ihlr-2017	589	14	:	:	PUNCT
ihlr-2017	589	15	a	a	DET
ihlr-2017	589	16	role	role	NOUN
ihlr-2017	589	17	for	for	ADP
ihlr-2017	589	18	performance	performance	NOUN
ihlr-2017	589	19	monitoring	monitoring	NOUN
ihlr-2017	589	20	(	(	PUNCT
ihlr-2017	589	21	jane	jane	PROPN
ihlr-2017	589	22	s.	s.	PROPN
ihlr-2017	589	23	durch	durch	PROPN
ihlr-2017	589	24	et	et	PROPN
ihlr-2017	589	25	al	al	PROPN
ihlr-2017	589	26	.	.	PROPN
ihlr-2017	589	27	,	,	PUNCT
ihlr-2017	589	28	eds	eds	PROPN
ihlr-2017	589	29	.	.	PROPN
ihlr-2017	589	30	,	,	PUNCT
ihlr-2017	589	31	national	national	PROPN
ihlr-2017	589	32	academy	academy	PROPN
ihlr-2017	589	33	press	press	PROPN
ihlr-2017	589	34	1997	1997	NUM
ihlr-2017	589	35	)	)	PUNCT
ihlr-2017	589	36	;	;	PUNCT
ihlr-2017	589	37	comm’n	comm’n	NOUN
ihlr-2017	589	38	on	on	ADP
ihlr-2017	589	39	soc	soc	NOUN
ihlr-2017	589	40	.	.	PUNCT
ihlr-2017	590	1	determinants	determinant	NOUN
ihlr-2017	590	2	of	of	ADP
ihlr-2017	590	3	health	health	NOUN
ihlr-2017	590	4	,	,	PUNCT
ihlr-2017	590	5	world	world	NOUN
ihlr-2017	590	6	health	health	NOUN
ihlr-2017	590	7	org	org	PROPN
ihlr-2017	590	8	.	.	PROPN
ihlr-2017	590	9	,	,	PUNCT
ihlr-2017	590	10	closing	close	VERB
ihlr-2017	590	11	the	the	DET
ihlr-2017	590	12	gap	gap	NOUN
ihlr-2017	590	13	in	in	ADP
ihlr-2017	590	14	a	a	DET
ihlr-2017	590	15	generation	generation	NOUN
ihlr-2017	590	16	:	:	PUNCT
ihlr-2017	590	17	health	health	NOUN
ihlr-2017	590	18	equity	equity	NOUN
ihlr-2017	590	19	through	through	ADP
ihlr-2017	590	20	action	action	NOUN
ihlr-2017	590	21	on	on	ADP
ihlr-2017	590	22	the	the	DET
ihlr-2017	590	23	social	social	ADJ
ihlr-2017	590	24	determinants	determinant	NOUN
ihlr-2017	590	25	of	of	ADP
ihlr-2017	590	26	health	health	NOUN
ihlr-2017	590	27	(	(	PUNCT
ihlr-2017	590	28	2008	2008	NUM
ihlr-2017	590	29	)	)	PUNCT
ihlr-2017	590	30	,	,	PUNCT
ihlr-2017	590	31	available	available	ADJ
ihlr-2017	590	32	at	at	ADP
ihlr-2017	590	33	http://whqlibdoc.who.int/publications/2008/9789241563703_eng.pdf	http://whqlibdoc.who.int/publications/2008/9789241563703_eng.pdf	PROPN
ihlr-2017	590	34	.	.	PUNCT
ihlr-2017	591	1	2011	2011	NUM
ihlr-2017	591	2	]	]	PUNCT
ihlr-2017	591	3	hospital	hospital	NOUN
ihlr-2017	591	4	tax	tax	NOUN
ihlr-2017	591	5	-	-	PUNCT
ihlr-2017	591	6	exemption	exemption	NOUN
ihlr-2017	591	7	and	and	CCONJ
ihlr-2017	591	8	the	the	DET
ihlr-2017	591	9	community	community	NOUN
ihlr-2017	591	10	benefit	benefit	NOUN
ihlr-2017	591	11	standard	standard	ADJ
ihlr-2017	591	12	391	391	NUM
ihlr-2017	591	13	distribution	distribution	NOUN
ihlr-2017	591	14	,	,	PUNCT
ihlr-2017	591	15	discrimination	discrimination	NOUN
ihlr-2017	591	16	,	,	PUNCT
ihlr-2017	591	17	access	access	NOUN
ihlr-2017	591	18	to	to	ADP
ihlr-2017	591	19	education	education	NOUN
ihlr-2017	591	20	,	,	PUNCT
ihlr-2017	591	21	and	and	CCONJ
ihlr-2017	591	22	housing	housing	NOUN
ihlr-2017	591	23	policies	policy	NOUN
ihlr-2017	591	24	.	.	PUNCT
ihlr-2017	592	1	”204	”204	PROPN
ihlr-2017	592	2	more	more	ADV
ihlr-2017	592	3	broadly	broadly	ADV
ihlr-2017	592	4	,	,	PUNCT
ihlr-2017	592	5	they	they	PRON
ihlr-2017	592	6	represent	represent	VERB
ihlr-2017	592	7	“	"	PUNCT
ihlr-2017	592	8	the	the	DET
ihlr-2017	592	9	conditions	condition	NOUN
ihlr-2017	592	10	in	in	ADP
ihlr-2017	592	11	which	which	PRON
ihlr-2017	592	12	people	people	NOUN
ihlr-2017	592	13	are	be	AUX
ihlr-2017	592	14	born	bear	VERB
ihlr-2017	592	15	,	,	PUNCT
ihlr-2017	592	16	grow	grow	VERB
ihlr-2017	592	17	,	,	PUNCT
ihlr-2017	592	18	live	live	ADJ
ihlr-2017	592	19	,	,	PUNCT
ihlr-2017	592	20	work	work	NOUN
ihlr-2017	592	21	and	and	CCONJ
ihlr-2017	592	22	age	age	NOUN
ihlr-2017	592	23	.	.	PUNCT
ihlr-2017	592	24	.	.	PUNCT
ihlr-2017	592	25	.	.	PUNCT
ihlr-2017	593	1	.”205	.”205	PUNCT
ihlr-2017	594	1	to	to	PART
ihlr-2017	594	2	illustrate	illustrate	VERB
ihlr-2017	594	3	the	the	DET
ihlr-2017	594	4	extent	extent	NOUN
ihlr-2017	594	5	of	of	ADP
ihlr-2017	594	6	these	these	DET
ihlr-2017	594	7	disparities	disparity	NOUN
ihlr-2017	594	8	,	,	PUNCT
ihlr-2017	594	9	there	there	PRON
ihlr-2017	594	10	would	would	AUX
ihlr-2017	594	11	have	have	AUX
ihlr-2017	594	12	been	be	AUX
ihlr-2017	594	13	886,202	886,202	NUM
ihlr-2017	594	14	fewer	few	ADJ
ihlr-2017	594	15	deaths	death	NOUN
ihlr-2017	594	16	in	in	ADP
ihlr-2017	594	17	the	the	DET
ihlr-2017	594	18	united	united	PROPN
ihlr-2017	594	19	states	states	PROPN
ihlr-2017	594	20	between	between	ADP
ihlr-2017	594	21	1991	1991	NUM
ihlr-2017	594	22	and	and	CCONJ
ihlr-2017	594	23	2000	2000	NUM
ihlr-2017	594	24	if	if	SCONJ
ihlr-2017	594	25	african	african	ADJ
ihlr-2017	594	26	-	-	PUNCT
ihlr-2017	594	27	american	american	ADJ
ihlr-2017	594	28	and	and	CCONJ
ihlr-2017	594	29	caucasian	caucasian	ADJ
ihlr-2017	594	30	mortality	mortality	NOUN
ihlr-2017	594	31	rates	rate	NOUN
ihlr-2017	594	32	were	be	AUX
ihlr-2017	594	33	equalized.206	equalized.206	NOUN
ihlr-2017	594	34	in	in	ADP
ihlr-2017	594	35	contrast	contrast	NOUN
ihlr-2017	594	36	,	,	PUNCT
ihlr-2017	594	37	medical	medical	ADJ
ihlr-2017	594	38	advances	advance	NOUN
ihlr-2017	594	39	saved	save	VERB
ihlr-2017	594	40	only	only	ADV
ihlr-2017	594	41	176,633	176,633	NUM
ihlr-2017	594	42	lives	life	NOUN
ihlr-2017	594	43	during	during	ADP
ihlr-2017	594	44	this	this	DET
ihlr-2017	594	45	same	same	ADJ
ihlr-2017	594	46	period.207	period.207	NOUN
ihlr-2017	594	47	while	while	SCONJ
ihlr-2017	594	48	countless	countless	ADJ
ihlr-2017	594	49	others	other	NOUN
ihlr-2017	594	50	could	could	AUX
ihlr-2017	594	51	be	be	AUX
ihlr-2017	594	52	provided	provide	VERB
ihlr-2017	594	53	,	,	PUNCT
ihlr-2017	594	54	this	this	DET
ihlr-2017	594	55	example	example	NOUN
ihlr-2017	594	56	is	be	AUX
ihlr-2017	594	57	indicative	indicative	ADJ
ihlr-2017	594	58	of	of	ADP
ihlr-2017	594	59	the	the	DET
ihlr-2017	594	60	notion	notion	NOUN
ihlr-2017	594	61	that	that	SCONJ
ihlr-2017	594	62	traditional	traditional	ADJ
ihlr-2017	594	63	interventions	intervention	NOUN
ihlr-2017	594	64	alone	alone	ADV
ihlr-2017	594	65	have	have	AUX
ihlr-2017	594	66	not	not	PART
ihlr-2017	594	67	sufficiently	sufficiently	ADV
ihlr-2017	594	68	addressed	address	VERB
ihlr-2017	594	69	the	the	DET
ihlr-2017	594	70	root	root	NOUN
ihlr-2017	594	71	causes	cause	NOUN
ihlr-2017	594	72	of	of	ADP
ihlr-2017	594	73	morbidity	morbidity	NOUN
ihlr-2017	594	74	and	and	CCONJ
ihlr-2017	594	75	mortality	mortality	NOUN
ihlr-2017	594	76	.	.	PUNCT
ihlr-2017	595	1	an	an	DET
ihlr-2017	595	2	emphasis	emphasis	NOUN
ihlr-2017	595	3	on	on	ADP
ihlr-2017	595	4	social	social	ADJ
ihlr-2017	595	5	determinants	determinant	NOUN
ihlr-2017	595	6	of	of	ADP
ihlr-2017	595	7	health	health	NOUN
ihlr-2017	595	8	is	be	AUX
ihlr-2017	595	9	not	not	PART
ihlr-2017	595	10	a	a	DET
ihlr-2017	595	11	new	new	ADJ
ihlr-2017	595	12	phenomenon	phenomenon	NOUN
ihlr-2017	595	13	.	.	PUNCT
ihlr-2017	596	1	in	in	ADP
ihlr-2017	596	2	1974	1974	NUM
ihlr-2017	596	3	,	,	PUNCT
ihlr-2017	596	4	canada	canada	PROPN
ihlr-2017	596	5	’s	’s	PART
ihlr-2017	596	6	minister	minister	PROPN
ihlr-2017	596	7	of	of	ADP
ihlr-2017	596	8	national	national	PROPN
ihlr-2017	596	9	health	health	PROPN
ihlr-2017	596	10	and	and	CCONJ
ihlr-2017	596	11	welfare	welfare	NOUN
ihlr-2017	596	12	suggested	suggest	VERB
ihlr-2017	596	13	that	that	SCONJ
ihlr-2017	596	14	health	health	NOUN
ihlr-2017	596	15	status	status	NOUN
ihlr-2017	596	16	could	could	AUX
ihlr-2017	596	17	be	be	AUX
ihlr-2017	596	18	improved	improve	VERB
ihlr-2017	596	19	by	by	ADP
ihlr-2017	596	20	addressing	address	VERB
ihlr-2017	596	21	conditions	condition	NOUN
ihlr-2017	596	22	outside	outside	ADP
ihlr-2017	596	23	of	of	ADP
ihlr-2017	596	24	the	the	DET
ihlr-2017	596	25	traditional	traditional	ADJ
ihlr-2017	596	26	health	health	NOUN
ihlr-2017	596	27	delivery	delivery	NOUN
ihlr-2017	596	28	system	system	NOUN
ihlr-2017	596	29	(	(	PUNCT
ihlr-2017	596	30	i.e.	i.e.	X
ihlr-2017	596	31	,	,	PUNCT
ihlr-2017	596	32	environmental	environmental	ADJ
ihlr-2017	596	33	and	and	CCONJ
ihlr-2017	596	34	behavioral	behavioral	ADJ
ihlr-2017	596	35	threats	threat	NOUN
ihlr-2017	596	36	to	to	PART
ihlr-2017	596	37	health).208	health).208	VERB
ihlr-2017	596	38	several	several	ADJ
ihlr-2017	596	39	years	year	NOUN
ihlr-2017	596	40	later	later	ADV
ihlr-2017	596	41	,	,	PUNCT
ihlr-2017	596	42	great	great	PROPN
ihlr-2017	596	43	britain	britain	PROPN
ihlr-2017	596	44	’s	’s	PART
ihlr-2017	596	45	department	department	PROPN
ihlr-2017	596	46	of	of	ADP
ihlr-2017	596	47	health	health	PROPN
ihlr-2017	596	48	and	and	CCONJ
ihlr-2017	596	49	social	social	ADJ
ihlr-2017	596	50	security	security	NOUN
ihlr-2017	596	51	published	publish	VERB
ihlr-2017	596	52	a	a	DET
ihlr-2017	596	53	report	report	NOUN
ihlr-2017	596	54	that	that	PRON
ihlr-2017	596	55	called	call	VERB
ihlr-2017	596	56	attention	attention	NOUN
ihlr-2017	596	57	to	to	ADP
ihlr-2017	596	58	persisting	persist	VERB
ihlr-2017	596	59	health	health	NOUN
ihlr-2017	596	60	inequalities	inequality	NOUN
ihlr-2017	596	61	among	among	ADP
ihlr-2017	596	62	britain	britain	PROPN
ihlr-2017	596	63	’s	’s	PART
ihlr-2017	596	64	fully	fully	ADV
ihlr-2017	596	65	insured	insure	VERB
ihlr-2017	596	66	population.209	population.209	NOUN
ihlr-2017	596	67	the	the	DET
ihlr-2017	596	68	controversial210	controversial210	PROPN
ihlr-2017	596	69	“	"	PUNCT
ihlr-2017	596	70	black	black	ADJ
ihlr-2017	596	71	report	report	NOUN
ihlr-2017	596	72	”	"	PUNCT
ihlr-2017	596	73	suggested	suggest	VERB
ihlr-2017	596	74	these	these	DET
ihlr-2017	596	75	differences	difference	NOUN
ihlr-2017	596	76	were	be	AUX
ihlr-2017	596	77	attributable	attributable	ADJ
ihlr-2017	596	78	to	to	ADP
ihlr-2017	596	79	social	social	ADJ
ihlr-2017	596	80	inequalities	inequality	NOUN
ihlr-2017	596	81	influencing	influence	VERB
ihlr-2017	596	82	health	health	NOUN
ihlr-2017	596	83	,	,	PUNCT
ihlr-2017	596	84	and	and	CCONJ
ihlr-2017	596	85	recommended	recommend	VERB
ihlr-2017	596	86	broad	broad	ADJ
ihlr-2017	596	87	policy	policy	NOUN
ihlr-2017	596	88	measures	measure	NOUN
ihlr-2017	596	89	in	in	ADP
ihlr-2017	596	90	response.211	response.211	NOUN
ihlr-2017	596	91	in	in	ADP
ihlr-2017	596	92	2005	2005	NUM
ihlr-2017	596	93	,	,	PUNCT
ihlr-2017	596	94	the	the	DET
ihlr-2017	596	95	world	world	PROPN
ihlr-2017	596	96	health	health	PROPN
ihlr-2017	596	97	organization	organization	NOUN
ihlr-2017	596	98	established	establish	VERB
ihlr-2017	596	99	a	a	DET
ihlr-2017	596	100	commission	commission	NOUN
ihlr-2017	596	101	on	on	ADP
ihlr-2017	596	102	the	the	DET
ihlr-2017	596	103	social	social	ADJ
ihlr-2017	596	104	determinants	determinant	NOUN
ihlr-2017	596	105	of	of	ADP
ihlr-2017	596	106	health	health	NOUN
ihlr-2017	596	107	to	to	PART
ihlr-2017	596	108	collect	collect	VERB
ihlr-2017	596	109	evidence	evidence	NOUN
ihlr-2017	596	110	and	and	CCONJ
ihlr-2017	596	111	to	to	PART
ihlr-2017	596	112	present	present	ADJ
ihlr-2017	596	113	strategies	strategy	NOUN
ihlr-2017	596	114	for	for	ADP
ihlr-2017	596	115	the	the	DET
ihlr-2017	596	116	promotion	promotion	NOUN
ihlr-2017	596	117	of	of	ADP
ihlr-2017	596	118	health	health	NOUN
ihlr-2017	596	119	equity.212	equity.212	VERB
ihlr-2017	596	120	the	the	DET
ihlr-2017	596	121	commission	commission	NOUN
ihlr-2017	596	122	’s	’s	PART
ihlr-2017	596	123	final	final	ADJ
ihlr-2017	596	124	report	report	NOUN
ihlr-2017	596	125	,	,	PUNCT
ihlr-2017	596	126	published	publish	VERB
ihlr-2017	596	127	in	in	ADP
ihlr-2017	596	128	2008	2008	NUM
ihlr-2017	596	129	,	,	PUNCT
ihlr-2017	596	130	recommended	recommend	VERB
ihlr-2017	596	131	a	a	DET
ihlr-2017	596	132	number	number	NOUN
ihlr-2017	596	133	of	of	ADP
ihlr-2017	596	134	policies	policy	NOUN
ihlr-2017	596	135	to	to	PART
ihlr-2017	596	136	improve	improve	VERB
ihlr-2017	596	137	living	living	NOUN
ihlr-2017	596	138	conditions	condition	NOUN
ihlr-2017	596	139	;	;	PUNCT
ihlr-2017	596	140	address	address	VERB
ihlr-2017	596	141	the	the	DET
ihlr-2017	596	142	inequitable	inequitable	ADJ
ihlr-2017	596	143	distribution	distribution	NOUN
ihlr-2017	596	144	of	of	ADP
ihlr-2017	596	145	power	power	NOUN
ihlr-2017	596	146	,	,	PUNCT
ihlr-2017	596	147	money	money	NOUN
ihlr-2017	596	148	and	and	CCONJ
ihlr-2017	596	149	resources	resource	NOUN
ihlr-2017	596	150	;	;	PUNCT
ihlr-2017	596	151	and	and	CCONJ
ihlr-2017	596	152	establish	establish	VERB
ihlr-2017	596	153	effective	effective	ADJ
ihlr-2017	596	154	measurements	measurement	NOUN
ihlr-2017	596	155	to	to	PART
ihlr-2017	596	156	further	far	ADV
ihlr-2017	596	157	understand	understand	VERB
ihlr-2017	596	158	the	the	DET
ihlr-2017	596	159	problem	problem	NOUN
ihlr-2017	596	160	and	and	CCONJ
ihlr-2017	596	161	assess	assess	VERB
ihlr-2017	596	162	the	the	DET
ihlr-2017	596	163	impact	impact	NOUN
ihlr-2017	596	164	of	of	ADP
ihlr-2017	596	165	improvement	improvement	NOUN
ihlr-2017	596	166	efforts.213	efforts.213	NOUN
ihlr-2017	596	167	204	204	NUM
ihlr-2017	596	168	.	.	PUNCT
ihlr-2017	596	169	amy	amy	PROPN
ihlr-2017	596	170	j.	j.	PROPN
ihlr-2017	596	171	schulz	schulz	PROPN
ihlr-2017	596	172	et	et	PROPN
ihlr-2017	596	173	al	al	PROPN
ihlr-2017	596	174	.	.	PROPN
ihlr-2017	596	175	,	,	PUNCT
ihlr-2017	596	176	addressing	address	VERB
ihlr-2017	596	177	social	social	ADJ
ihlr-2017	596	178	determinants	determinant	NOUN
ihlr-2017	596	179	of	of	ADP
ihlr-2017	596	180	health	health	NOUN
ihlr-2017	596	181	:	:	PUNCT
ihlr-2017	596	182	communitybased	communitybase	VERB
ihlr-2017	596	183	participatory	participatory	NOUN
ihlr-2017	596	184	approaches	approach	VERB
ihlr-2017	596	185	to	to	ADP
ihlr-2017	596	186	research	research	NOUN
ihlr-2017	596	187	and	and	CCONJ
ihlr-2017	596	188	practice	practice	NOUN
ihlr-2017	596	189	,	,	PUNCT
ihlr-2017	596	190	29	29	NUM
ihlr-2017	596	191	health	health	NOUN
ihlr-2017	596	192	educ	educ	NOUN
ihlr-2017	596	193	.	.	PUNCT
ihlr-2017	597	1	behav	behav	PROPN
ihlr-2017	597	2	.	.	PUNCT
ihlr-2017	598	1	287	287	NUM
ihlr-2017	598	2	,	,	PUNCT
ihlr-2017	598	3	288	288	NUM
ihlr-2017	598	4	(	(	PUNCT
ihlr-2017	598	5	2002	2002	NUM
ihlr-2017	598	6	)	)	PUNCT
ihlr-2017	598	7	(	(	PUNCT
ihlr-2017	598	8	alteration	alteration	NOUN
ihlr-2017	598	9	in	in	ADP
ihlr-2017	598	10	original	original	ADJ
ihlr-2017	598	11	)	)	PUNCT
ihlr-2017	598	12	.	.	PUNCT
ihlr-2017	599	1	205	205	NUM
ihlr-2017	599	2	.	.	PUNCT
ihlr-2017	600	1	social	social	ADJ
ihlr-2017	600	2	determinants	determinant	NOUN
ihlr-2017	600	3	of	of	ADP
ihlr-2017	600	4	health	health	NOUN
ihlr-2017	600	5	,	,	PUNCT
ihlr-2017	600	6	world	world	NOUN
ihlr-2017	600	7	health	health	NOUN
ihlr-2017	600	8	org	org	PROPN
ihlr-2017	600	9	.	.	PROPN
ihlr-2017	600	10	,	,	PUNCT
ihlr-2017	600	11	http://www.who.int/social	http://www.who.int/social	NUM
ihlr-2017	600	12	_	_	SYM
ihlr-2017	600	13	determinants	determinant	NOUN
ihlr-2017	600	14	/	/	SYM
ihlr-2017	600	15	en/	en/	NOUN
ihlr-2017	600	16	(	(	PUNCT
ihlr-2017	600	17	last	last	ADV
ihlr-2017	600	18	visited	visit	VERB
ihlr-2017	600	19	mar	mar	PROPN
ihlr-2017	600	20	.	.	PROPN
ihlr-2017	600	21	2	2	NUM
ihlr-2017	600	22	,	,	PUNCT
ihlr-2017	600	23	2011	2011	NUM
ihlr-2017	600	24	)	)	PUNCT
ihlr-2017	600	25	.	.	PUNCT
ihlr-2017	601	1	206	206	NUM
ihlr-2017	601	2	.	.	PUNCT
ihlr-2017	601	3	comm’n	comm’n	NOUN
ihlr-2017	601	4	on	on	ADP
ihlr-2017	601	5	social	social	ADJ
ihlr-2017	601	6	determinants	determinant	NOUN
ihlr-2017	601	7	of	of	ADP
ihlr-2017	601	8	health	health	NOUN
ihlr-2017	601	9	,	,	PUNCT
ihlr-2017	601	10	supra	supra	PROPN
ihlr-2017	601	11	note	note	NOUN
ihlr-2017	601	12	203	203	NUM
ihlr-2017	601	13	,	,	PUNCT
ihlr-2017	601	14	at	at	ADP
ihlr-2017	601	15	30	30	NUM
ihlr-2017	601	16	.	.	PUNCT
ihlr-2017	601	17	207	207	NUM
ihlr-2017	601	18	.	.	PUNCT
ihlr-2017	602	1	i	i	PRON
ihlr-2017	602	2	d.	d.	PROPN
ihlr-2017	602	3	208	208	NUM
ihlr-2017	602	4	.	.	PUNCT
ihlr-2017	602	5	see	see	VERB
ihlr-2017	602	6	generally	generally	ADV
ihlr-2017	602	7	marc	marc	PROPN
ihlr-2017	602	8	lalonde	lalonde	PROPN
ihlr-2017	602	9	,	,	PUNCT
ihlr-2017	602	10	minister	minister	NOUN
ihlr-2017	602	11	of	of	ADP
ihlr-2017	602	12	nat’l	nat’l	PROPN
ihlr-2017	602	13	health	health	NOUN
ihlr-2017	602	14	and	and	CCONJ
ihlr-2017	602	15	welfare	welfare	NOUN
ihlr-2017	602	16	,	,	PUNCT
ihlr-2017	602	17	cat	cat	NOUN
ihlr-2017	602	18	.	.	PUNCT
ihlr-2017	603	1	no	no	INTJ
ihlr-2017	603	2	.	.	PUNCT
ihlr-2017	604	1	h31	h31	NOUN
ihlr-2017	604	2	-	-	PUNCT
ihlr-2017	604	3	1374	1374	NUM
ihlr-2017	604	4	,	,	PUNCT
ihlr-2017	604	5	a	a	DET
ihlr-2017	604	6	new	new	ADJ
ihlr-2017	604	7	perspective	perspective	NOUN
ihlr-2017	604	8	on	on	ADP
ihlr-2017	604	9	the	the	DET
ihlr-2017	604	10	health	health	NOUN
ihlr-2017	604	11	of	of	ADP
ihlr-2017	604	12	canadians	canadian	NOUN
ihlr-2017	604	13	(	(	PUNCT
ihlr-2017	604	14	1974	1974	NUM
ihlr-2017	604	15	)	)	PUNCT
ihlr-2017	604	16	(	(	PUNCT
ihlr-2017	604	17	can	can	AUX
ihlr-2017	604	18	.	.	PUNCT
ihlr-2017	604	19	)	)	PUNCT
ihlr-2017	604	20	,	,	PUNCT
ihlr-2017	604	21	available	available	ADJ
ihlr-2017	604	22	at	at	ADP
ihlr-2017	604	23	http://www.hc-sc.gc.ca/hcs-sss/alt_formats/hpb-dgps/pdf/pubs/1974-lalonde/lalonde-eng	http://www.hc-sc.gc.ca/hcs-sss/alt_formats/hpb-dgps/pdf/pubs/1974-lalonde/lalonde-eng	PROPN
ihlr-2017	604	24	.pdf	.pdf	NOUN
ihlr-2017	604	25	.	.	PUNCT
ihlr-2017	605	1	209	209	NUM
ihlr-2017	605	2	.	.	PUNCT
ihlr-2017	606	1	see	see	VERB
ihlr-2017	606	2	generally	generally	ADV
ihlr-2017	606	3	sir	sir	PROPN
ihlr-2017	606	4	douglas	douglas	PROPN
ihlr-2017	606	5	black	black	PROPN
ihlr-2017	606	6	et	et	PROPN
ihlr-2017	606	7	al	al	PROPN
ihlr-2017	606	8	.	.	PROPN
ihlr-2017	606	9	,	,	PUNCT
ihlr-2017	606	10	the	the	DET
ihlr-2017	606	11	black	black	ADJ
ihlr-2017	606	12	report	report	NOUN
ihlr-2017	606	13	(	(	PUNCT
ihlr-2017	606	14	1980	1980	NUM
ihlr-2017	606	15	)	)	PUNCT
ihlr-2017	606	16	,	,	PUNCT
ihlr-2017	606	17	reprinted	reprint	VERB
ihlr-2017	606	18	in	in	ADP
ihlr-2017	606	19	inequalities	inequality	NOUN
ihlr-2017	606	20	in	in	ADP
ihlr-2017	606	21	health	health	NOUN
ihlr-2017	606	22	,	,	PUNCT
ihlr-2017	606	23	at	at	ADP
ihlr-2017	606	24	29	29	NUM
ihlr-2017	606	25	(	(	PUNCT
ihlr-2017	606	26	peter	peter	PROPN
ihlr-2017	606	27	townsend	townsend	PROPN
ihlr-2017	606	28	&	&	CCONJ
ihlr-2017	606	29	nick	nick	PROPN
ihlr-2017	606	30	davidson	davidson	PROPN
ihlr-2017	606	31	eds	eds	PROPN
ihlr-2017	606	32	.	.	PROPN
ihlr-2017	606	33	,	,	PUNCT
ihlr-2017	606	34	penguin	penguin	NOUN
ihlr-2017	606	35	books	book	NOUN
ihlr-2017	606	36	,	,	PUNCT
ihlr-2017	606	37	1992	1992	NUM
ihlr-2017	606	38	)	)	PUNCT
ihlr-2017	606	39	(	(	PUNCT
ihlr-2017	606	40	1982	1982	NUM
ihlr-2017	606	41	)	)	PUNCT
ihlr-2017	606	42	.	.	PUNCT
ihlr-2017	607	1	210	210	NUM
ihlr-2017	607	2	.	.	PUNCT
ihlr-2017	608	1	see	see	VERB
ihlr-2017	608	2	generally	generally	ADV
ihlr-2017	608	3	caroline	caroline	PROPN
ihlr-2017	608	4	richmond	richmond	PROPN
ihlr-2017	608	5	,	,	PUNCT
ihlr-2017	608	6	sir	sir	PROPN
ihlr-2017	608	7	douglas	douglas	PROPN
ihlr-2017	608	8	black	black	PROPN
ihlr-2017	608	9	:	:	PUNCT
ihlr-2017	608	10	professor	professor	NOUN
ihlr-2017	608	11	of	of	ADP
ihlr-2017	608	12	medicine	medicine	NOUN
ihlr-2017	608	13	whose	whose	DET
ihlr-2017	608	14	famous	famous	ADJ
ihlr-2017	608	15	report	report	NOUN
ihlr-2017	608	16	on	on	ADP
ihlr-2017	608	17	inequality	inequality	NOUN
ihlr-2017	608	18	and	and	CCONJ
ihlr-2017	608	19	health	health	NOUN
ihlr-2017	608	20	fell	fall	VERB
ihlr-2017	608	21	foul	foul	ADV
ihlr-2017	608	22	of	of	ADP
ihlr-2017	608	23	the	the	DET
ihlr-2017	608	24	thatcher	thatcher	PROPN
ihlr-2017	608	25	government	government	NOUN
ihlr-2017	608	26	,	,	PUNCT
ihlr-2017	608	27	325	325	NUM
ihlr-2017	608	28	bmj	bmj	NOUN
ihlr-2017	608	29	661	661	NUM
ihlr-2017	608	30	(	(	PUNCT
ihlr-2017	608	31	2002	2002	NUM
ihlr-2017	608	32	)	)	PUNCT
ihlr-2017	608	33	available	available	ADJ
ihlr-2017	608	34	at	at	ADP
ihlr-2017	608	35	http://www.bmj.com/cgi/content/full/325/7365/661/dc1	http://www.bmj.com/cgi/content/full/325/7365/661/dc1	PROPN
ihlr-2017	608	36	(	(	PUNCT
ihlr-2017	608	37	describes	describe	VERB
ihlr-2017	608	38	the	the	DET
ihlr-2017	608	39	controversy	controversy	NOUN
ihlr-2017	608	40	surrounding	surround	VERB
ihlr-2017	608	41	sir	sir	PROPN
ihlr-2017	608	42	douglas	douglas	PROPN
ihlr-2017	608	43	black	black	PROPN
ihlr-2017	608	44	,	,	PUNCT
ihlr-2017	608	45	principal	principal	ADJ
ihlr-2017	608	46	author	author	NOUN
ihlr-2017	608	47	of	of	ADP
ihlr-2017	608	48	the	the	DET
ihlr-2017	608	49	“	"	PUNCT
ihlr-2017	608	50	black	black	ADJ
ihlr-2017	608	51	report	report	NOUN
ihlr-2017	608	52	”	"	PUNCT
ihlr-2017	608	53	)	)	PUNCT
ihlr-2017	608	54	.	.	PUNCT
ihlr-2017	609	1	211	211	NUM
ihlr-2017	609	2	.	.	PUNCT
ihlr-2017	609	3	see	see	VERB
ihlr-2017	609	4	generally	generally	ADV
ihlr-2017	609	5	sir	sir	PROPN
ihlr-2017	609	6	douglas	douglas	PROPN
ihlr-2017	609	7	black	black	PROPN
ihlr-2017	609	8	et	et	PROPN
ihlr-2017	609	9	al	al	PROPN
ihlr-2017	609	10	.	.	PROPN
ihlr-2017	609	11	,	,	PUNCT
ihlr-2017	609	12	supra	supra	PROPN
ihlr-2017	609	13	note	note	VERB
ihlr-2017	609	14	209	209	NUM
ihlr-2017	609	15	.	.	PUNCT
ihlr-2017	610	1	212	212	NUM
ihlr-2017	610	2	.	.	PUNCT
ihlr-2017	611	1	see	see	VERB
ihlr-2017	611	2	generally	generally	ADV
ihlr-2017	611	3	comm’n	comm’n	ADJ
ihlr-2017	611	4	on	on	ADP
ihlr-2017	611	5	social	social	ADJ
ihlr-2017	611	6	determinants	determinant	NOUN
ihlr-2017	611	7	of	of	ADP
ihlr-2017	611	8	health	health	NOUN
ihlr-2017	611	9	,	,	PUNCT
ihlr-2017	611	10	supra	supra	PROPN
ihlr-2017	611	11	note	note	NOUN
ihlr-2017	611	12	203	203	NUM
ihlr-2017	611	13	.	.	PUNCT
ihlr-2017	611	14	213	213	NUM
ihlr-2017	611	15	.	.	PUNCT
ihlr-2017	612	1	see	see	VERB
ihlr-2017	612	2	generally	generally	ADV
ihlr-2017	612	3	i	i	PRON
ihlr-2017	612	4	d.	d.	PROPN
ihlr-2017	612	5	392	392	NUM
ihlr-2017	612	6	indiana	indiana	PROPN
ihlr-2017	612	7	health	health	PROPN
ihlr-2017	612	8	law	law	PROPN
ihlr-2017	612	9	review	review	NOUN
ihlr-2017	612	10	[	[	X
ihlr-2017	612	11	vol	vol	NOUN
ihlr-2017	612	12	.	.	PUNCT
ihlr-2017	612	13	8:2	8:2	NUM
ihlr-2017	612	14	in	in	ADP
ihlr-2017	612	15	the	the	DET
ihlr-2017	612	16	united	united	PROPN
ihlr-2017	612	17	states	states	PROPN
ihlr-2017	612	18	,	,	PUNCT
ihlr-2017	612	19	the	the	DET
ihlr-2017	612	20	department	department	NOUN
ihlr-2017	612	21	of	of	ADP
ihlr-2017	612	22	health	health	PROPN
ihlr-2017	612	23	and	and	CCONJ
ihlr-2017	612	24	human	human	PROPN
ihlr-2017	612	25	services	service	NOUN
ihlr-2017	612	26	(	(	PUNCT
ihlr-2017	612	27	“	"	PUNCT
ihlr-2017	612	28	hhs	hhs	PROPN
ihlr-2017	612	29	”	"	PUNCT
ihlr-2017	612	30	)	)	PUNCT
ihlr-2017	612	31	published	publish	VERB
ihlr-2017	612	32	healthy	healthy	ADJ
ihlr-2017	612	33	people	people	NOUN
ihlr-2017	612	34	2000	2000	NUM
ihlr-2017	612	35	,	,	PUNCT
ihlr-2017	612	36	and	and	CCONJ
ihlr-2017	612	37	later	later	ADV
ihlr-2017	612	38	healthy	healthy	ADJ
ihlr-2017	612	39	people	people	NOUN
ihlr-2017	612	40	2010	2010	NUM
ihlr-2017	612	41	,	,	PUNCT
ihlr-2017	612	42	a	a	DET
ihlr-2017	612	43	national	national	ADJ
ihlr-2017	612	44	health	health	NOUN
ihlr-2017	612	45	promotion	promotion	NOUN
ihlr-2017	612	46	and	and	CCONJ
ihlr-2017	612	47	disease	disease	NOUN
ihlr-2017	612	48	prevention	prevention	NOUN
ihlr-2017	612	49	agenda	agenda	NOUN
ihlr-2017	612	50	.	.	PUNCT
ihlr-2017	613	1	the	the	DET
ihlr-2017	613	2	latter	latter	ADJ
ihlr-2017	613	3	’s	’s	PART
ihlr-2017	613	4	objectives	objective	NOUN
ihlr-2017	613	5	focus	focus	VERB
ihlr-2017	613	6	on	on	ADP
ihlr-2017	613	7	health	health	NOUN
ihlr-2017	613	8	determinants	determinant	NOUN
ihlr-2017	613	9	that	that	PRON
ihlr-2017	613	10	“	"	PUNCT
ihlr-2017	613	11	encompass	encompass	VERB
ihlr-2017	613	12	the	the	DET
ihlr-2017	613	13	combined	combine	VERB
ihlr-2017	613	14	effects	effect	NOUN
ihlr-2017	613	15	of	of	ADP
ihlr-2017	613	16	individual	individual	ADJ
ihlr-2017	613	17	and	and	CCONJ
ihlr-2017	613	18	community	community	NOUN
ihlr-2017	613	19	physical	physical	ADJ
ihlr-2017	613	20	and	and	CCONJ
ihlr-2017	613	21	social	social	ADJ
ihlr-2017	613	22	environments	environment	NOUN
ihlr-2017	613	23	and	and	CCONJ
ihlr-2017	613	24	the	the	DET
ihlr-2017	613	25	policies	policy	NOUN
ihlr-2017	613	26	and	and	CCONJ
ihlr-2017	613	27	interventions	intervention	NOUN
ihlr-2017	613	28	used	use	VERB
ihlr-2017	613	29	to	to	PART
ihlr-2017	613	30	promote	promote	VERB
ihlr-2017	613	31	health	health	NOUN
ihlr-2017	613	32	,	,	PUNCT
ihlr-2017	613	33	prevent	prevent	NOUN
ihlr-2017	613	34	disease	disease	NOUN
ihlr-2017	613	35	,	,	PUNCT
ihlr-2017	613	36	and	and	CCONJ
ihlr-2017	613	37	ensure	ensure	VERB
ihlr-2017	613	38	access	access	NOUN
ihlr-2017	613	39	to	to	ADP
ihlr-2017	613	40	quality	quality	NOUN
ihlr-2017	613	41	health	health	NOUN
ihlr-2017	613	42	care	care	NOUN
ihlr-2017	613	43	.	.	PUNCT
ihlr-2017	613	44	”214	”214	PUNCT
ihlr-2017	613	45	to	to	PART
ihlr-2017	613	46	accomplish	accomplish	VERB
ihlr-2017	613	47	these	these	DET
ihlr-2017	613	48	objectives	objective	NOUN
ihlr-2017	613	49	,	,	PUNCT
ihlr-2017	613	50	hhs	hhs	PROPN
ihlr-2017	613	51	emphasizes	emphasize	VERB
ihlr-2017	613	52	the	the	DET
ihlr-2017	613	53	use	use	NOUN
ihlr-2017	613	54	of	of	ADP
ihlr-2017	613	55	community	community	NOUN
ihlr-2017	613	56	building	building	NOUN
ihlr-2017	613	57	activities	activity	NOUN
ihlr-2017	613	58	.	.	PUNCT
ihlr-2017	614	1	specifically	specifically	ADV
ihlr-2017	614	2	,	,	PUNCT
ihlr-2017	614	3	activities	activity	NOUN
ihlr-2017	614	4	aimed	aim	VERB
ihlr-2017	614	5	at	at	ADP
ihlr-2017	614	6	addressing	address	VERB
ihlr-2017	614	7	a	a	DET
ihlr-2017	614	8	physical	physical	ADJ
ihlr-2017	614	9	environment	environment	NOUN
ihlr-2017	614	10	may	may	AUX
ihlr-2017	614	11	target	target	VERB
ihlr-2017	614	12	either	either	CCONJ
ihlr-2017	614	13	tangible	tangible	ADJ
ihlr-2017	614	14	(	(	PUNCT
ihlr-2017	614	15	e.g.	e.g.	ADV
ihlr-2017	614	16	,	,	PUNCT
ihlr-2017	614	17	physical	physical	ADJ
ihlr-2017	614	18	hazards	hazard	NOUN
ihlr-2017	614	19	in	in	ADP
ihlr-2017	614	20	schools	school	NOUN
ihlr-2017	614	21	or	or	CCONJ
ihlr-2017	614	22	worksites	worksite	NOUN
ihlr-2017	614	23	)	)	PUNCT
ihlr-2017	614	24	or	or	CCONJ
ihlr-2017	614	25	intangible	intangible	ADJ
ihlr-2017	614	26	(	(	PUNCT
ihlr-2017	614	27	e.g.	e.g.	ADJ
ihlr-2017	614	28	,	,	PUNCT
ihlr-2017	614	29	radiation	radiation	NOUN
ihlr-2017	614	30	,	,	PUNCT
ihlr-2017	614	31	ozone	ozone	NOUN
ihlr-2017	614	32	,	,	PUNCT
ihlr-2017	614	33	etc	etc	X
ihlr-2017	614	34	.	.	X
ihlr-2017	614	35	)	)	PUNCT
ihlr-2017	615	1	problems	problem	NOUN
ihlr-2017	615	2	,	,	PUNCT
ihlr-2017	615	3	while	while	SCONJ
ihlr-2017	615	4	those	those	PRON
ihlr-2017	615	5	aimed	aim	VERB
ihlr-2017	615	6	at	at	ADP
ihlr-2017	615	7	addressing	address	VERB
ihlr-2017	615	8	a	a	DET
ihlr-2017	615	9	social	social	ADJ
ihlr-2017	615	10	environment	environment	NOUN
ihlr-2017	615	11	may	may	AUX
ihlr-2017	615	12	target	target	VERB
ihlr-2017	615	13	interpersonal	interpersonal	ADJ
ihlr-2017	615	14	interactions	interaction	NOUN
ihlr-2017	615	15	within	within	ADP
ihlr-2017	615	16	the	the	DET
ihlr-2017	615	17	community	community	NOUN
ihlr-2017	615	18	,	,	PUNCT
ihlr-2017	615	19	interactions	interaction	NOUN
ihlr-2017	615	20	with	with	ADP
ihlr-2017	615	21	social	social	ADJ
ihlr-2017	615	22	institutions	institution	NOUN
ihlr-2017	615	23	,	,	PUNCT
ihlr-2017	615	24	and	and	CCONJ
ihlr-2017	615	25	other	other	ADJ
ihlr-2017	615	26	broad	broad	ADJ
ihlr-2017	615	27	areas	area	NOUN
ihlr-2017	615	28	such	such	ADJ
ihlr-2017	615	29	as	as	ADP
ihlr-2017	615	30	housing	housing	NOUN
ihlr-2017	615	31	,	,	PUNCT
ihlr-2017	615	32	public	public	ADJ
ihlr-2017	615	33	transportation	transportation	NOUN
ihlr-2017	615	34	,	,	PUNCT
ihlr-2017	615	35	and	and	CCONJ
ihlr-2017	615	36	violence	violence	NOUN
ihlr-2017	615	37	in	in	ADP
ihlr-2017	615	38	the	the	DET
ihlr-2017	615	39	community.215	community.215	NOUN
ihlr-2017	615	40	at	at	ADV
ihlr-2017	615	41	least	least	ADV
ihlr-2017	615	42	one	one	NUM
ihlr-2017	615	43	critic	critic	NOUN
ihlr-2017	615	44	has	have	AUX
ihlr-2017	615	45	suggested	suggest	VERB
ihlr-2017	615	46	that	that	SCONJ
ihlr-2017	615	47	additional	additional	ADJ
ihlr-2017	615	48	studies	study	NOUN
ihlr-2017	615	49	are	be	AUX
ihlr-2017	615	50	required	require	VERB
ihlr-2017	615	51	to	to	PART
ihlr-2017	615	52	determine	determine	VERB
ihlr-2017	615	53	the	the	DET
ihlr-2017	615	54	exact	exact	ADJ
ihlr-2017	615	55	correlation	correlation	NOUN
ihlr-2017	615	56	between	between	ADP
ihlr-2017	615	57	mortality	mortality	NOUN
ihlr-2017	615	58	and	and	CCONJ
ihlr-2017	615	59	inequality	inequality	NOUN
ihlr-2017	615	60	before	before	ADP
ihlr-2017	615	61	establishing	establish	VERB
ihlr-2017	615	62	new	new	ADJ
ihlr-2017	615	63	policies.216	policies.216	NOUN
ihlr-2017	615	64	however	however	ADV
ihlr-2017	615	65	,	,	PUNCT
ihlr-2017	615	66	it	it	PRON
ihlr-2017	615	67	is	be	AUX
ihlr-2017	615	68	impossible	impossible	ADJ
ihlr-2017	615	69	to	to	PART
ihlr-2017	615	70	deny	deny	VERB
ihlr-2017	615	71	the	the	DET
ihlr-2017	615	72	existence	existence	NOUN
ihlr-2017	615	73	of	of	ADP
ihlr-2017	615	74	health	health	NOUN
ihlr-2017	615	75	disparities	disparity	NOUN
ihlr-2017	615	76	and	and	CCONJ
ihlr-2017	615	77	the	the	DET
ihlr-2017	615	78	role	role	NOUN
ihlr-2017	615	79	that	that	PRON
ihlr-2017	615	80	social	social	ADJ
ihlr-2017	615	81	determinants	determinant	NOUN
ihlr-2017	615	82	play	play	VERB
ihlr-2017	615	83	in	in	ADP
ihlr-2017	615	84	their	their	PRON
ihlr-2017	615	85	creation	creation	NOUN
ihlr-2017	615	86	and	and	CCONJ
ihlr-2017	615	87	exacerbation	exacerbation	NOUN
ihlr-2017	615	88	.	.	PUNCT
ihlr-2017	616	1	this	this	DET
ihlr-2017	616	2	position	position	NOUN
ihlr-2017	616	3	is	be	AUX
ihlr-2017	616	4	further	far	ADV
ihlr-2017	616	5	supported	support	VERB
ihlr-2017	616	6	by	by	ADP
ihlr-2017	616	7	the	the	DET
ihlr-2017	616	8	attention	attention	NOUN
ihlr-2017	616	9	social	social	ADJ
ihlr-2017	616	10	determinants	determinant	NOUN
ihlr-2017	616	11	have	have	AUX
ihlr-2017	616	12	received	receive	VERB
ihlr-2017	616	13	both	both	PRON
ihlr-2017	616	14	nationally	nationally	ADV
ihlr-2017	616	15	and	and	CCONJ
ihlr-2017	616	16	internationally	internationally	ADV
ihlr-2017	616	17	.	.	PUNCT
ihlr-2017	617	1	given	give	VERB
ihlr-2017	617	2	the	the	DET
ihlr-2017	617	3	extent	extent	NOUN
ihlr-2017	617	4	to	to	PART
ihlr-2017	617	5	which	which	PRON
ihlr-2017	617	6	many	many	ADJ
ihlr-2017	617	7	nonprofit	nonprofit	ADJ
ihlr-2017	617	8	hospitals	hospital	NOUN
ihlr-2017	617	9	are	be	AUX
ihlr-2017	617	10	integrated	integrate	VERB
ihlr-2017	617	11	into	into	ADP
ihlr-2017	617	12	the	the	DET
ihlr-2017	617	13	social	social	ADJ
ihlr-2017	617	14	fabric	fabric	NOUN
ihlr-2017	617	15	of	of	ADP
ihlr-2017	617	16	their	their	PRON
ihlr-2017	617	17	communities	community	NOUN
ihlr-2017	617	18	,	,	PUNCT
ihlr-2017	617	19	they	they	PRON
ihlr-2017	617	20	are	be	AUX
ihlr-2017	617	21	in	in	ADP
ihlr-2017	617	22	a	a	DET
ihlr-2017	617	23	unique	unique	ADJ
ihlr-2017	617	24	position	position	NOUN
ihlr-2017	617	25	to	to	PART
ihlr-2017	617	26	actively	actively	ADV
ihlr-2017	617	27	engage	engage	VERB
ihlr-2017	617	28	in	in	ADP
ihlr-2017	617	29	community	community	NOUN
ihlr-2017	617	30	building	building	NOUN
ihlr-2017	617	31	.	.	PUNCT
ihlr-2017	618	1	as	as	ADP
ihlr-2017	618	2	such	such	ADJ
ihlr-2017	618	3	,	,	PUNCT
ihlr-2017	618	4	it	it	PRON
ihlr-2017	618	5	is	be	AUX
ihlr-2017	618	6	reasonable	reasonable	ADJ
ihlr-2017	618	7	to	to	PART
ihlr-2017	618	8	include	include	VERB
ihlr-2017	618	9	costs	cost	NOUN
ihlr-2017	618	10	associated	associate	VERB
ihlr-2017	618	11	with	with	ADP
ihlr-2017	618	12	these	these	DET
ihlr-2017	618	13	labors	labor	NOUN
ihlr-2017	618	14	in	in	ADP
ihlr-2017	618	15	a	a	DET
ihlr-2017	618	16	definition	definition	NOUN
ihlr-2017	618	17	of	of	ADP
ihlr-2017	618	18	community	community	NOUN
ihlr-2017	618	19	benefit	benefit	NOUN
ihlr-2017	618	20	,	,	PUNCT
ihlr-2017	618	21	despite	despite	SCONJ
ihlr-2017	618	22	their	their	AUX
ihlr-2017	618	23	generally	generally	ADV
ihlr-2017	618	24	being	be	AUX
ihlr-2017	618	25	considered	consider	VERB
ihlr-2017	618	26	non	non	ADJ
ihlr-2017	618	27	-	-	ADJ
ihlr-2017	618	28	health	health	ADJ
ihlr-2017	618	29	related	relate	VERB
ihlr-2017	618	30	charitable	charitable	ADJ
ihlr-2017	618	31	activities	activity	NOUN
ihlr-2017	618	32	.	.	PUNCT
ihlr-2017	619	1	iv	iv	X
ihlr-2017	619	2	.	.	PUNCT
ihlr-2017	619	3	maintaining	maintain	VERB
ihlr-2017	619	4	irs	irs	PROPN
ihlr-2017	619	5	control	control	NOUN
ihlr-2017	619	6	although	although	SCONJ
ihlr-2017	619	7	critics	critic	NOUN
ihlr-2017	619	8	will	will	AUX
ihlr-2017	619	9	likely	likely	ADV
ihlr-2017	619	10	cite	cite	VERB
ihlr-2017	619	11	the	the	DET
ihlr-2017	619	12	irs	irs	PROPN
ihlr-2017	619	13	’s	’s	PART
ihlr-2017	619	14	troubled	troubled	ADJ
ihlr-2017	619	15	past	past	NOUN
ihlr-2017	619	16	,	,	PUNCT
ihlr-2017	619	17	which	which	PRON
ihlr-2017	619	18	has	have	AUX
ihlr-2017	619	19	been	be	AUX
ihlr-2017	619	20	thoroughly	thoroughly	ADV
ihlr-2017	619	21	documented	document	VERB
ihlr-2017	619	22	elsewhere,217	elsewhere,217	PROPN
ihlr-2017	619	23	the	the	DET
ihlr-2017	619	24	agency	agency	NOUN
ihlr-2017	619	25	is	be	AUX
ihlr-2017	619	26	in	in	ADP
ihlr-2017	619	27	the	the	DET
ihlr-2017	619	28	best	good	ADJ
ihlr-2017	619	29	posi	posi	NOUN
ihlr-2017	619	30	214	214	NUM
ihlr-2017	619	31	.	.	PUNCT
ihlr-2017	620	1	u.s	u.s	PROPN
ihlr-2017	620	2	.	.	PROPN
ihlr-2017	620	3	dep’t	dep’t	PROPN
ihlr-2017	620	4	of	of	ADP
ihlr-2017	620	5	health	health	PROPN
ihlr-2017	620	6	and	and	CCONJ
ihlr-2017	620	7	human	human	PROPN
ihlr-2017	620	8	services	service	NOUN
ihlr-2017	620	9	,	,	PUNCT
ihlr-2017	620	10	healthy	healthy	ADJ
ihlr-2017	620	11	people	people	NOUN
ihlr-2017	620	12	2010	2010	NUM
ihlr-2017	620	13	:	:	PUNCT
ihlr-2017	620	14	understanding	understanding	NOUN
ihlr-2017	620	15	and	and	CCONJ
ihlr-2017	620	16	improving	improve	VERB
ihlr-2017	620	17	health	health	NOUN
ihlr-2017	620	18	7	7	NUM
ihlr-2017	620	19	(	(	PUNCT
ihlr-2017	620	20	2000	2000	NUM
ihlr-2017	620	21	)	)	PUNCT
ihlr-2017	620	22	,	,	PUNCT
ihlr-2017	620	23	available	available	ADJ
ihlr-2017	620	24	at	at	ADP
ihlr-2017	620	25	http://www.feddesk.com/	http://www.feddesk.com/	ADJ
ihlr-2017	620	26	freehandbooks/121505	freehandbooks/121505	PROPN
ihlr-2017	620	27	-	-	PUNCT
ihlr-2017	620	28	1.pdf	1.pdf	NOUN
ihlr-2017	620	29	215	215	NUM
ihlr-2017	620	30	.	.	PUNCT
ihlr-2017	621	1	i	i	PRON
ihlr-2017	621	2	d.	d.	PROPN
ihlr-2017	621	3	at	at	ADP
ihlr-2017	621	4	19	19	NUM
ihlr-2017	621	5	.	.	PUNCT
ihlr-2017	621	6	216	216	NUM
ihlr-2017	621	7	.	.	PUNCT
ihlr-2017	622	1	see	see	VERB
ihlr-2017	622	2	hugh	hugh	PROPN
ihlr-2017	622	3	gravelle	gravelle	PROPN
ihlr-2017	622	4	,	,	PUNCT
ihlr-2017	622	5	how	how	SCONJ
ihlr-2017	622	6	much	much	ADJ
ihlr-2017	622	7	of	of	ADP
ihlr-2017	622	8	the	the	DET
ihlr-2017	622	9	relation	relation	NOUN
ihlr-2017	622	10	between	between	ADP
ihlr-2017	622	11	population	population	NOUN
ihlr-2017	622	12	mortality	mortality	NOUN
ihlr-2017	622	13	and	and	CCONJ
ihlr-2017	622	14	unequal	unequal	ADJ
ihlr-2017	622	15	distribution	distribution	NOUN
ihlr-2017	622	16	of	of	ADP
ihlr-2017	622	17	income	income	NOUN
ihlr-2017	622	18	is	be	AUX
ihlr-2017	622	19	a	a	DET
ihlr-2017	622	20	statistical	statistical	ADJ
ihlr-2017	622	21	artifact	artifact	NOUN
ihlr-2017	622	22	?	?	PUNCT
ihlr-2017	622	23	,	,	PUNCT
ihlr-2017	622	24	316	316	NUM
ihlr-2017	622	25	brit	brit	NOUN
ihlr-2017	622	26	.	.	PUNCT
ihlr-2017	623	1	med	med	PROPN
ihlr-2017	623	2	.	.	PUNCT
ihlr-2017	624	1	j.	j.	PROPN
ihlr-2017	624	2	382	382	NUM
ihlr-2017	624	3	(	(	PUNCT
ihlr-2017	624	4	1998	1998	NUM
ihlr-2017	624	5	)	)	PUNCT
ihlr-2017	624	6	(	(	PUNCT
ihlr-2017	624	7	arguing	argue	VERB
ihlr-2017	624	8	that	that	SCONJ
ihlr-2017	624	9	while	while	SCONJ
ihlr-2017	624	10	considerable	considerable	ADJ
ihlr-2017	624	11	evidence	evidence	NOUN
ihlr-2017	624	12	supports	support	VERB
ihlr-2017	624	13	the	the	DET
ihlr-2017	624	14	hypothesis	hypothesis	NOUN
ihlr-2017	624	15	that	that	SCONJ
ihlr-2017	624	16	“	"	PUNCT
ihlr-2017	624	17	holding	hold	VERB
ihlr-2017	624	18	other	other	ADJ
ihlr-2017	624	19	factors	factor	NOUN
ihlr-2017	624	20	constant	constant	ADJ
ihlr-2017	624	21	,	,	PUNCT
ihlr-2017	624	22	the	the	PRON
ihlr-2017	624	23	higher	high	ADJ
ihlr-2017	624	24	an	an	DET
ihlr-2017	624	25	individual	individual	NOUN
ihlr-2017	624	26	's	's	PART
ihlr-2017	624	27	income	income	NOUN
ihlr-2017	624	28	the	the	PRON
ihlr-2017	624	29	better	well	ADJ
ihlr-2017	624	30	is	be	AUX
ihlr-2017	624	31	their	their	PRON
ihlr-2017	624	32	health	health	NOUN
ihlr-2017	624	33	,	,	PUNCT
ihlr-2017	624	34	”	"	PUNCT
ihlr-2017	624	35	recent	recent	ADJ
ihlr-2017	624	36	analyses	analysis	NOUN
ihlr-2017	624	37	demonstarate	demonstarate	VERB
ihlr-2017	624	38	that	that	SCONJ
ihlr-2017	624	39	“	"	PUNCT
ihlr-2017	624	40	an	an	DET
ihlr-2017	624	41	individual	individual	NOUN
ihlr-2017	624	42	's	's	PART
ihlr-2017	624	43	health	health	NOUN
ihlr-2017	624	44	is	be	AUX
ihlr-2017	624	45	also	also	ADV
ihlr-2017	624	46	affected	affect	VERB
ihlr-2017	624	47	by	by	ADP
ihlr-2017	624	48	the	the	DET
ihlr-2017	624	49	distribution	distribution	NOUN
ihlr-2017	624	50	of	of	ADP
ihlr-2017	624	51	income	income	NOUN
ihlr-2017	624	52	within	within	ADP
ihlr-2017	624	53	society	society	NOUN
ihlr-2017	624	54	”	"	PUNCT
ihlr-2017	624	55	)	)	PUNCT
ihlr-2017	624	56	.	.	PUNCT
ihlr-2017	625	1	217	217	NUM
ihlr-2017	625	2	.	.	PUNCT
ihlr-2017	626	1	see	see	VERB
ihlr-2017	626	2	generally	generally	ADV
ihlr-2017	626	3	joseph	joseph	PROPN
ihlr-2017	626	4	j.	j.	PROPN
ihlr-2017	626	5	thorndike	thorndike	PROPN
ihlr-2017	626	6	,	,	PUNCT
ihlr-2017	626	7	annual	annual	ADJ
ihlr-2017	626	8	regulation	regulation	NOUN
ihlr-2017	626	9	of	of	ADP
ihlr-2017	626	10	business	business	NOUN
ihlr-2017	626	11	focus	focus	NOUN
ihlr-2017	626	12	:	:	PUNCT
ihlr-2017	626	13	reorganization	reorganization	NOUN
ihlr-2017	626	14	of	of	ADP
ihlr-2017	626	15	the	the	DET
ihlr-2017	626	16	internal	internal	ADJ
ihlr-2017	626	17	revenue	revenue	NOUN
ihlr-2017	626	18	service	service	NOUN
ihlr-2017	626	19	:	:	PUNCT
ihlr-2017	626	20	reforming	reform	VERB
ihlr-2017	626	21	the	the	DET
ihlr-2017	626	22	internal	internal	ADJ
ihlr-2017	626	23	revenue	revenue	NOUN
ihlr-2017	626	24	service	service	NOUN
ihlr-2017	626	25	:	:	PUNCT
ihlr-2017	626	26	a	a	DET
ihlr-2017	626	27	comparative	comparative	ADJ
ihlr-2017	626	28	history	history	NOUN
ihlr-2017	626	29	,	,	PUNCT
ihlr-2017	626	30	53	53	NUM
ihlr-2017	626	31	admin	admin	ADJ
ihlr-2017	626	32	.	.	PUNCT
ihlr-2017	627	1	l.	l.	PROPN
ihlr-2017	627	2	rev	rev	PROPN
ihlr-2017	627	3	.	.	PROPN
ihlr-2017	628	1	717	717	NUM
ihlr-2017	628	2	(	(	PUNCT
ihlr-2017	628	3	2001	2001	NUM
ihlr-2017	628	4	)	)	PUNCT
ihlr-2017	628	5	(	(	PUNCT
ihlr-2017	628	6	exploring	explore	VERB
ihlr-2017	628	7	four	four	NUM
ihlr-2017	628	8	key	key	ADJ
ihlr-2017	628	9	periods	period	NOUN
ihlr-2017	628	10	of	of	ADP
ihlr-2017	628	11	irs	irs	PROPN
ihlr-2017	628	12	reform	reform	NOUN
ihlr-2017	628	13	,	,	PUNCT
ihlr-2017	628	14	all	all	PRON
ihlr-2017	628	15	revolving	revolve	VERB
ihlr-2017	628	16	around	around	ADP
ihlr-2017	628	17	complaints	complaint	NOUN
ihlr-2017	628	18	of	of	ADP
ihlr-2017	628	19	corruption	corruption	NOUN
ihlr-2017	628	20	,	,	PUNCT
ihlr-2017	628	21	favoritism	favoritism	NOUN
ihlr-2017	628	22	,	,	PUNCT
ihlr-2017	628	23	secrecy	secrecy	NOUN
ihlr-2017	628	24	,	,	PUNCT
ihlr-2017	628	25	and	and	CCONJ
ihlr-2017	628	26	taxpayer	taxpayer	NOUN
ihlr-2017	628	27	mistreatment	mistreatment	PROPN
ihlr-2017	628	28	)	)	PUNCT
ihlr-2017	628	29	;	;	PUNCT
ihlr-2017	628	30	joint	joint	ADJ
ihlr-2017	628	31	comm	comm	NOUN
ihlr-2017	628	32	.	.	PUNCT
ihlr-2017	629	1	on	on	ADP
ihlr-2017	629	2	taxation	taxation	NOUN
ihlr-2017	629	3	,	,	PUNCT
ihlr-2017	629	4	jcx-44	jcx-44	NOUN
ihlr-2017	629	5	-	-	PUNCT
ihlr-2017	629	6	04	04	NUM
ihlr-2017	629	7	,	,	PUNCT
ihlr-2017	629	8	description	description	NOUN
ihlr-2017	629	9	of	of	ADP
ihlr-2017	629	10	present	present	ADJ
ihlr-2017	629	11	law	law	NOUN
ihlr-2017	629	12	relating	relate	VERB
ihlr-2017	629	13	to	to	ADP
ihlr-2017	629	14	charitable	charitable	ADJ
ihlr-2017	629	15	and	and	CCONJ
ihlr-2017	629	16	other	other	ADJ
ihlr-2017	629	17	exempt	exempt	ADJ
ihlr-2017	629	18	organizations	organization	NOUN
ihlr-2017	629	19	and	and	CCONJ
ihlr-2017	629	20	statistical	statistical	ADJ
ihlr-2017	629	21	information	information	NOUN
ihlr-2017	629	22	regarding	regard	VERB
ihlr-2017	629	23	growth	growth	NOUN
ihlr-2017	629	24	and	and	CCONJ
ihlr-2017	629	25	oversight	oversight	NOUN
ihlr-2017	629	26	of	of	ADP
ihlr-2017	629	27	the	the	DET
ihlr-2017	629	28	tax	tax	NOUN
ihlr-2017	629	29	-	-	PUNCT
ihlr-2017	629	30	exempt	exempt	ADJ
ihlr-2017	629	31	sector	sector	NOUN
ihlr-2017	629	32	37	37	NUM
ihlr-2017	629	33	-	-	SYM
ihlr-2017	629	34	39	39	NUM
ihlr-2017	629	35	2011	2011	NUM
ihlr-2017	629	36	]	]	PUNCT
ihlr-2017	629	37	hospital	hospital	NOUN
ihlr-2017	629	38	tax	tax	NOUN
ihlr-2017	629	39	-	-	PUNCT
ihlr-2017	629	40	exemption	exemption	NOUN
ihlr-2017	629	41	and	and	CCONJ
ihlr-2017	629	42	the	the	DET
ihlr-2017	629	43	community	community	NOUN
ihlr-2017	629	44	benefit	benefit	NOUN
ihlr-2017	629	45	standard	standard	ADJ
ihlr-2017	629	46	393	393	NUM
ihlr-2017	629	47	tion	tion	NOUN
ihlr-2017	629	48	to	to	PART
ihlr-2017	629	49	define	define	VERB
ihlr-2017	629	50	a	a	DET
ihlr-2017	629	51	modern	modern	ADJ
ihlr-2017	629	52	community	community	NOUN
ihlr-2017	629	53	benefit	benefit	NOUN
ihlr-2017	629	54	standard	standard	NOUN
ihlr-2017	629	55	.	.	PUNCT
ihlr-2017	630	1	first	first	ADV
ihlr-2017	630	2	,	,	PUNCT
ihlr-2017	630	3	the	the	DET
ihlr-2017	630	4	irs	irs	PROPN
ihlr-2017	630	5	has	have	VERB
ihlr-2017	630	6	a	a	DET
ihlr-2017	630	7	number	number	NOUN
ihlr-2017	630	8	of	of	ADP
ihlr-2017	630	9	tools	tool	NOUN
ihlr-2017	630	10	to	to	PART
ihlr-2017	630	11	achieve	achieve	VERB
ihlr-2017	630	12	its	its	PRON
ihlr-2017	630	13	policymaking	policymake	VERB
ihlr-2017	630	14	objectives	objective	NOUN
ihlr-2017	630	15	.	.	PUNCT
ihlr-2017	631	1	specifically	specifically	ADV
ihlr-2017	631	2	,	,	PUNCT
ihlr-2017	631	3	it	it	PRON
ihlr-2017	631	4	may	may	AUX
ihlr-2017	631	5	issue	issue	VERB
ihlr-2017	631	6	:	:	PUNCT
ihlr-2017	631	7	1	1	X
ihlr-2017	631	8	)	)	PUNCT
ihlr-2017	631	9	regulations	regulation	NOUN
ihlr-2017	631	10	pursuant	pursuant	ADJ
ihlr-2017	631	11	to	to	ADP
ihlr-2017	631	12	congressional	congressional	ADJ
ihlr-2017	631	13	directive	directive	NOUN
ihlr-2017	631	14	(	(	PUNCT
ihlr-2017	631	15	i.e.	i.e.	X
ihlr-2017	631	16	,	,	PUNCT
ihlr-2017	631	17	formal	formal	ADJ
ihlr-2017	631	18	rulemaking	rulemaking	NOUN
ihlr-2017	631	19	pursuant	pursuant	NOUN
ihlr-2017	631	20	to	to	ADP
ihlr-2017	631	21	the	the	DET
ihlr-2017	631	22	administrative	administrative	ADJ
ihlr-2017	631	23	procedure	procedure	NOUN
ihlr-2017	631	24	act	act	NOUN
ihlr-2017	631	25	)	)	PUNCT
ihlr-2017	631	26	;	;	PUNCT
ihlr-2017	631	27	2	2	X
ihlr-2017	631	28	)	)	PUNCT
ihlr-2017	631	29	regulations	regulation	NOUN
ihlr-2017	631	30	under	under	ADP
ihlr-2017	631	31	the	the	DET
ihlr-2017	631	32	irs	irs	PROPN
ihlr-2017	631	33	’s	’s	PART
ihlr-2017	631	34	general	general	ADJ
ihlr-2017	631	35	authority	authority	NOUN
ihlr-2017	631	36	to	to	PART
ihlr-2017	631	37	interpret	interpret	VERB
ihlr-2017	631	38	the	the	DET
ihlr-2017	631	39	code	code	NOUN
ihlr-2017	631	40	(	(	PUNCT
ihlr-2017	631	41	i.e.	i.e.	X
ihlr-2017	631	42	,	,	PUNCT
ihlr-2017	631	43	informal	informal	ADJ
ihlr-2017	631	44	rulemaking	rulemaking	NOUN
ihlr-2017	631	45	)	)	PUNCT
ihlr-2017	631	46	;	;	PUNCT
ihlr-2017	631	47	3	3	X
ihlr-2017	631	48	)	)	PUNCT
ihlr-2017	631	49	revenue	revenue	NOUN
ihlr-2017	631	50	rulings	ruling	NOUN
ihlr-2017	631	51	(	(	PUNCT
ihlr-2017	631	52	i.e.	i.e.	X
ihlr-2017	631	53	,	,	PUNCT
ihlr-2017	631	54	interpretive	interpretive	ADJ
ihlr-2017	631	55	rules	rule	NOUN
ihlr-2017	631	56	)	)	PUNCT
ihlr-2017	631	57	;	;	PUNCT
ihlr-2017	631	58	and	and	CCONJ
ihlr-2017	631	59	4	4	X
ihlr-2017	631	60	)	)	PUNCT
ihlr-2017	631	61	private	private	ADJ
ihlr-2017	631	62	letter	letter	NOUN
ihlr-2017	631	63	rulings	ruling	NOUN
ihlr-2017	631	64	applicable	applicable	ADJ
ihlr-2017	631	65	only	only	ADV
ihlr-2017	631	66	to	to	ADP
ihlr-2017	631	67	the	the	DET
ihlr-2017	631	68	requesting	request	VERB
ihlr-2017	631	69	party.218	party.218	NOUN
ihlr-2017	631	70	each	each	PRON
ihlr-2017	631	71	of	of	ADP
ihlr-2017	631	72	the	the	DET
ihlr-2017	631	73	aforementioned	aforementioned	ADJ
ihlr-2017	631	74	stem	stem	NOUN
ihlr-2017	631	75	from	from	ADP
ihlr-2017	631	76	different	different	ADJ
ihlr-2017	631	77	authority	authority	NOUN
ihlr-2017	631	78	,	,	PUNCT
ihlr-2017	631	79	are	be	AUX
ihlr-2017	631	80	issued	issue	VERB
ihlr-2017	631	81	according	accord	VERB
ihlr-2017	631	82	to	to	ADP
ihlr-2017	631	83	different	different	ADJ
ihlr-2017	631	84	processes	process	NOUN
ihlr-2017	631	85	,	,	PUNCT
ihlr-2017	631	86	warrant	warrant	VERB
ihlr-2017	631	87	different	different	ADJ
ihlr-2017	631	88	standards	standard	NOUN
ihlr-2017	631	89	of	of	ADP
ihlr-2017	631	90	judicial	judicial	ADJ
ihlr-2017	631	91	deference	deference	NOUN
ihlr-2017	631	92	and	and	CCONJ
ihlr-2017	631	93	,	,	PUNCT
ihlr-2017	631	94	as	as	ADP
ihlr-2017	631	95	a	a	DET
ihlr-2017	631	96	result	result	NOUN
ihlr-2017	631	97	,	,	PUNCT
ihlr-2017	631	98	differ	differ	VERB
ihlr-2017	631	99	in	in	ADP
ihlr-2017	631	100	their	their	PRON
ihlr-2017	631	101	degree	degree	NOUN
ihlr-2017	631	102	of	of	ADP
ihlr-2017	631	103	applicability	applicability	NOUN
ihlr-2017	631	104	and	and	CCONJ
ihlr-2017	631	105	binding	bind	VERB
ihlr-2017	631	106	effect.219	effect.219	ADP
ihlr-2017	631	107	the	the	DET
ihlr-2017	631	108	ability	ability	NOUN
ihlr-2017	631	109	to	to	PART
ihlr-2017	631	110	rely	rely	VERB
ihlr-2017	631	111	on	on	ADP
ihlr-2017	631	112	such	such	DET
ihlr-2017	631	113	an	an	DET
ihlr-2017	631	114	assortment	assortment	NOUN
ihlr-2017	631	115	of	of	ADP
ihlr-2017	631	116	alternatives	alternative	NOUN
ihlr-2017	631	117	allows	allow	VERB
ihlr-2017	631	118	the	the	DET
ihlr-2017	631	119	irs	irs	PROPN
ihlr-2017	631	120	to	to	PART
ihlr-2017	631	121	quickly	quickly	ADV
ihlr-2017	631	122	and	and	CCONJ
ihlr-2017	631	123	practically	practically	ADV
ihlr-2017	631	124	adjust	adjust	VERB
ihlr-2017	631	125	to	to	ADP
ihlr-2017	631	126	varying	vary	VERB
ihlr-2017	631	127	situations	situation	NOUN
ihlr-2017	631	128	,	,	PUNCT
ihlr-2017	631	129	as	as	SCONJ
ihlr-2017	631	130	opposed	oppose	VERB
ihlr-2017	631	131	to	to	ADP
ihlr-2017	631	132	waiting	wait	VERB
ihlr-2017	631	133	on	on	ADP
ihlr-2017	631	134	the	the	DET
ihlr-2017	631	135	legislature	legislature	NOUN
ihlr-2017	631	136	to	to	PART
ihlr-2017	631	137	reform	reform	VERB
ihlr-2017	631	138	an	an	DET
ihlr-2017	631	139	unwieldy	unwieldy	ADJ
ihlr-2017	631	140	rule	rule	NOUN
ihlr-2017	631	141	.	.	PUNCT
ihlr-2017	632	1	in	in	ADP
ihlr-2017	632	2	addition	addition	NOUN
ihlr-2017	632	3	,	,	PUNCT
ihlr-2017	632	4	irs	irs	PROPN
ihlr-2017	632	5	administrators	administrator	NOUN
ihlr-2017	632	6	are	be	AUX
ihlr-2017	632	7	more	more	ADV
ihlr-2017	632	8	likely	likely	ADJ
ihlr-2017	632	9	to	to	PART
ihlr-2017	632	10	have	have	VERB
ihlr-2017	632	11	the	the	DET
ihlr-2017	632	12	most	most	ADV
ihlr-2017	632	13	sophisticated	sophisticated	ADJ
ihlr-2017	632	14	understanding	understanding	NOUN
ihlr-2017	632	15	of	of	ADP
ihlr-2017	632	16	complicated	complicated	ADJ
ihlr-2017	632	17	tax	tax	NOUN
ihlr-2017	632	18	issues	issue	NOUN
ihlr-2017	632	19	and	and	CCONJ
ihlr-2017	632	20	be	be	AUX
ihlr-2017	632	21	in	in	ADP
ihlr-2017	632	22	a	a	DET
ihlr-2017	632	23	better	well	ADJ
ihlr-2017	632	24	position	position	NOUN
ihlr-2017	632	25	to	to	PART
ihlr-2017	632	26	gather	gather	VERB
ihlr-2017	632	27	objective	objective	ADJ
ihlr-2017	632	28	information	information	NOUN
ihlr-2017	632	29	in	in	ADP
ihlr-2017	632	30	a	a	DET
ihlr-2017	632	31	less	less	ADV
ihlr-2017	632	32	costly	costly	ADJ
ihlr-2017	632	33	manner	manner	NOUN
ihlr-2017	632	34	,	,	PUNCT
ihlr-2017	632	35	as	as	SCONJ
ihlr-2017	632	36	compared	compare	VERB
ihlr-2017	632	37	to	to	PART
ihlr-2017	632	38	congress.220	congress.220	VERB
ihlr-2017	632	39	for	for	ADP
ihlr-2017	632	40	example	example	NOUN
ihlr-2017	632	41	,	,	PUNCT
ihlr-2017	632	42	the	the	DET
ihlr-2017	632	43	federal	federal	ADJ
ihlr-2017	632	44	advisory	advisory	PROPN
ihlr-2017	632	45	committee	committee	PROPN
ihlr-2017	632	46	act	act	NOUN
ihlr-2017	632	47	(	(	PUNCT
ihlr-2017	632	48	“	"	PUNCT
ihlr-2017	632	49	faca	faca	X
ihlr-2017	632	50	”	"	PUNCT
ihlr-2017	632	51	)	)	PUNCT
ihlr-2017	632	52	requires	require	VERB
ihlr-2017	632	53	that	that	SCONJ
ihlr-2017	632	54	nongovernmental	nongovernmental	ADJ
ihlr-2017	632	55	entities	entity	NOUN
ihlr-2017	632	56	providing	provide	VERB
ihlr-2017	632	57	policy	policy	NOUN
ihlr-2017	632	58	advice	advice	NOUN
ihlr-2017	632	59	to	to	ADP
ihlr-2017	632	60	an	an	DET
ihlr-2017	632	61	agency	agency	NOUN
ihlr-2017	632	62	be	be	AUX
ihlr-2017	632	63	chartered	charter	VERB
ihlr-2017	632	64	as	as	ADP
ihlr-2017	632	65	a	a	DET
ihlr-2017	632	66	federal	federal	ADJ
ihlr-2017	632	67	advisory	advisory	NOUN
ihlr-2017	632	68	committee.221	committee.221	NOUN
ihlr-2017	632	69	this	this	PRON
ihlr-2017	632	70	adds	add	VERB
ihlr-2017	632	71	further	further	ADJ
ihlr-2017	632	72	transparency	transparency	NOUN
ihlr-2017	632	73	to	to	ADP
ihlr-2017	632	74	agency	agency	NOUN
ihlr-2017	632	75	policymaking	policymaking	NOUN
ihlr-2017	632	76	,	,	PUNCT
ihlr-2017	632	77	as	as	SCONJ
ihlr-2017	632	78	committees	committee	NOUN
ihlr-2017	632	79	are	be	AUX
ihlr-2017	632	80	responsible	responsible	ADJ
ihlr-2017	632	81	for	for	ADP
ihlr-2017	632	82	holding	hold	VERB
ihlr-2017	632	83	public	public	ADJ
ihlr-2017	632	84	meetings	meeting	NOUN
ihlr-2017	632	85	,	,	PUNCT
ihlr-2017	632	86	providing	provide	VERB
ihlr-2017	632	87	advanced	advanced	ADJ
ihlr-2017	632	88	public	public	ADJ
ihlr-2017	632	89	notice	notice	NOUN
ihlr-2017	632	90	of	of	ADP
ihlr-2017	632	91	meetings	meeting	NOUN
ihlr-2017	632	92	,	,	PUNCT
ihlr-2017	632	93	recording	recording	NOUN
ihlr-2017	632	94	minutes	minute	NOUN
ihlr-2017	632	95	,	,	PUNCT
ihlr-2017	632	96	making	make	VERB
ihlr-2017	632	97	documents	document	NOUN
ihlr-2017	632	98	relied	rely	VERB
ihlr-2017	632	99	upon	upon	SCONJ
ihlr-2017	632	100	in	in	ADP
ihlr-2017	632	101	rendering	render	VERB
ihlr-2017	632	102	advice	advice	NOUN
ihlr-2017	632	103	publicly	publicly	ADV
ihlr-2017	632	104	available	available	ADJ
ihlr-2017	632	105	,	,	PUNCT
ihlr-2017	632	106	and	and	CCONJ
ihlr-2017	632	107	making	make	VERB
ihlr-2017	632	108	the	the	DET
ihlr-2017	632	109	product	product	NOUN
ihlr-2017	632	110	of	of	ADP
ihlr-2017	632	111	their	their	PRON
ihlr-2017	632	112	work	work	NOUN
ihlr-2017	632	113	publicly	publicly	ADV
ihlr-2017	632	114	available.222	available.222	PROPN
ihlr-2017	632	115	moreover	moreover	ADV
ihlr-2017	632	116	,	,	PUNCT
ihlr-2017	632	117	committees	committee	NOUN
ihlr-2017	632	118	’	'	PUNCT
ihlr-2017	632	119	membership	membership	NOUN
ihlr-2017	632	120	must	must	AUX
ihlr-2017	632	121	be	be	AUX
ihlr-2017	632	122	“	"	PUNCT
ihlr-2017	632	123	fairly	fairly	ADV
ihlr-2017	632	124	balanced	balanced	ADJ
ihlr-2017	632	125	in	in	ADP
ihlr-2017	632	126	terms	term	NOUN
ihlr-2017	632	127	of	of	ADP
ihlr-2017	632	128	the	the	DET
ihlr-2017	632	129	points	point	NOUN
ihlr-2017	632	130	of	of	ADP
ihlr-2017	632	131	view	view	NOUN
ihlr-2017	632	132	represented	represent	VERB
ihlr-2017	632	133	”	"	PUNCT
ihlr-2017	632	134	and	and	CCONJ
ihlr-2017	632	135	provisions	provision	NOUN
ihlr-2017	632	136	must	must	AUX
ihlr-2017	632	137	be	be	AUX
ihlr-2017	632	138	established	establish	VERB
ihlr-2017	632	139	to	to	PART
ihlr-2017	632	140	assure	assure	VERB
ihlr-2017	632	141	that	that	SCONJ
ihlr-2017	632	142	recommendations	recommendation	NOUN
ihlr-2017	632	143	are	be	AUX
ihlr-2017	632	144	not	not	PART
ihlr-2017	632	145	inappropriately	inappropriately	ADV
ihlr-2017	632	146	influenced	influence	VERB
ihlr-2017	632	147	by	by	ADP
ihlr-2017	632	148	any	any	DET
ihlr-2017	632	149	special	special	ADJ
ihlr-2017	632	150	interest.223	interest.223	NOUN
ihlr-2017	632	151	as	as	ADP
ihlr-2017	632	152	such	such	ADJ
ihlr-2017	632	153	,	,	PUNCT
ihlr-2017	632	154	the	the	DET
ihlr-2017	632	155	faca	faca	PROPN
ihlr-2017	632	156	insulates	insulate	VERB
ihlr-2017	632	157	federal	federal	ADJ
ihlr-2017	632	158	“	"	PUNCT
ihlr-2017	632	159	agencies	agency	NOUN
ihlr-2017	632	160	politically	politically	ADV
ihlr-2017	632	161	by	by	ADP
ihlr-2017	632	162	providing	provide	VERB
ihlr-2017	632	163	an	an	DET
ihlr-2017	632	164	ex	ex	X
ihlr-2017	632	165	(	(	PUNCT
ihlr-2017	632	166	2004	2004	NUM
ihlr-2017	632	167	)	)	PUNCT
ihlr-2017	632	168	,	,	PUNCT
ihlr-2017	632	169	available	available	ADJ
ihlr-2017	632	170	at	at	ADP
ihlr-2017	632	171	http://www.jct.gov/x-44-04.pdf	http://www.jct.gov/x-44-04.pdf	NOUN
ihlr-2017	632	172	(	(	PUNCT
ihlr-2017	632	173	noting	note	VERB
ihlr-2017	632	174	the	the	DET
ihlr-2017	632	175	number	number	NOUN
ihlr-2017	632	176	of	of	ADP
ihlr-2017	632	177	exempt	exempt	ADJ
ihlr-2017	632	178	organization	organization	NOUN
ihlr-2017	632	179	returns	return	NOUN
ihlr-2017	632	180	reviewed	review	VERB
ihlr-2017	632	181	declined	decline	VERB
ihlr-2017	632	182	by	by	ADP
ihlr-2017	632	183	approximately	approximately	ADV
ihlr-2017	632	184	7,000	7,000	NUM
ihlr-2017	632	185	between	between	ADP
ihlr-2017	632	186	1993	1993	NUM
ihlr-2017	632	187	and	and	CCONJ
ihlr-2017	632	188	2003	2003	NUM
ihlr-2017	632	189	)	)	PUNCT
ihlr-2017	632	190	.	.	PUNCT
ihlr-2017	633	1	but	but	CCONJ
ihlr-2017	633	2	see	see	VERB
ihlr-2017	633	3	charities	charity	NOUN
ihlr-2017	633	4	and	and	CCONJ
ihlr-2017	633	5	charitable	charitable	ADJ
ihlr-2017	633	6	giving	giving	NOUN
ihlr-2017	633	7	:	:	PUNCT
ihlr-2017	633	8	proposals	proposal	NOUN
ihlr-2017	633	9	for	for	ADP
ihlr-2017	633	10	reform	reform	NOUN
ihlr-2017	633	11	:	:	PUNCT
ihlr-2017	633	12	hearing	hear	VERB
ihlr-2017	633	13	before	before	ADP
ihlr-2017	633	14	the	the	DET
ihlr-2017	633	15	s.	s.	PROPN
ihlr-2017	633	16	comm	comm	NOUN
ihlr-2017	633	17	.	.	PUNCT
ihlr-2017	634	1	on	on	ADP
ihlr-2017	634	2	fin	fin	PROPN
ihlr-2017	634	3	.	.	PUNCT
ihlr-2017	634	4	,	,	PUNCT
ihlr-2017	634	5	109th	109th	ADJ
ihlr-2017	634	6	cong	cong	NOUN
ihlr-2017	634	7	.	.	PUNCT
ihlr-2017	635	1	(	(	PUNCT
ihlr-2017	635	2	2005	2005	NUM
ihlr-2017	635	3	)	)	PUNCT
ihlr-2017	635	4	(	(	PUNCT
ihlr-2017	635	5	statement	statement	NOUN
ihlr-2017	635	6	of	of	ADP
ihlr-2017	635	7	mark	mark	PROPN
ihlr-2017	635	8	w.	w.	PROPN
ihlr-2017	635	9	everson	everson	PROPN
ihlr-2017	635	10	,	,	PUNCT
ihlr-2017	635	11	comm’r	comm’r	NOUN
ihlr-2017	635	12	.	.	PUNCT
ihlr-2017	635	13	of	of	ADP
ihlr-2017	635	14	internal	internal	ADJ
ihlr-2017	635	15	revenue	revenue	NOUN
ihlr-2017	635	16	)	)	PUNCT
ihlr-2017	636	1	(	(	PUNCT
ihlr-2017	636	2	noting	note	VERB
ihlr-2017	636	3	increased	increase	VERB
ihlr-2017	636	4	irs	irs	PROPN
ihlr-2017	636	5	resources	resource	NOUN
ihlr-2017	636	6	and	and	CCONJ
ihlr-2017	636	7	improved	improve	VERB
ihlr-2017	636	8	enforcement	enforcement	NOUN
ihlr-2017	636	9	efforts	effort	NOUN
ihlr-2017	636	10	targeting	target	VERB
ihlr-2017	636	11	tax	tax	NOUN
ihlr-2017	636	12	exempt	exempt	ADJ
ihlr-2017	636	13	organizations	organization	NOUN
ihlr-2017	636	14	)	)	PUNCT
ihlr-2017	636	15	.	.	PUNCT
ihlr-2017	637	1	218	218	NUM
ihlr-2017	637	2	.	.	PUNCT
ihlr-2017	638	1	bankers	banker	NOUN
ihlr-2017	638	2	life	life	PROPN
ihlr-2017	638	3	&	&	CCONJ
ihlr-2017	638	4	cas	cas	PROPN
ihlr-2017	638	5	.	.	PROPN
ihlr-2017	638	6	co.	co.	PROPN
ihlr-2017	639	1	v.	v.	ADP
ihlr-2017	639	2	united	united	PROPN
ihlr-2017	639	3	states	states	PROPN
ihlr-2017	639	4	,	,	PUNCT
ihlr-2017	639	5	142	142	NUM
ihlr-2017	639	6	f.3d	f.3d	NUM
ihlr-2017	639	7	973	973	NUM
ihlr-2017	639	8	,	,	PUNCT
ihlr-2017	639	9	978	978	NUM
ihlr-2017	639	10	(	(	PUNCT
ihlr-2017	639	11	7th	7th	ADJ
ihlr-2017	639	12	cir	cir	NOUN
ihlr-2017	639	13	.	.	PUNCT
ihlr-2017	639	14	1998	1998	NUM
ihlr-2017	639	15	)	)	PUNCT
ihlr-2017	639	16	.	.	PUNCT
ihlr-2017	640	1	219	219	NUM
ihlr-2017	640	2	.	.	PUNCT
ihlr-2017	641	1	i	i	PRON
ihlr-2017	641	2	d.	d.	PROPN
ihlr-2017	641	3	at	at	ADP
ihlr-2017	641	4	978	978	NUM
ihlr-2017	641	5	-	-	SYM
ihlr-2017	641	6	80	80	NUM
ihlr-2017	641	7	.	.	PUNCT
ihlr-2017	642	1	see	see	VERB
ihlr-2017	642	2	also	also	ADV
ihlr-2017	642	3	ryan	ryan	PROPN
ihlr-2017	642	4	c.	c.	PROPN
ihlr-2017	642	5	morris	morris	PROPN
ihlr-2017	642	6	,	,	PUNCT
ihlr-2017	642	7	substantially	substantially	ADV
ihlr-2017	642	8	deferring	defer	VERB
ihlr-2017	642	9	to	to	ADP
ihlr-2017	642	10	revenue	revenue	NOUN
ihlr-2017	642	11	rulings	ruling	NOUN
ihlr-2017	642	12	after	after	ADP
ihlr-2017	642	13	mead	mead	NOUN
ihlr-2017	642	14	,	,	PUNCT
ihlr-2017	642	15	2005	2005	NUM
ihlr-2017	642	16	byu	byu	PROPN
ihlr-2017	642	17	l.	l.	PROPN
ihlr-2017	642	18	rev	rev	PROPN
ihlr-2017	642	19	.	.	PROPN
ihlr-2017	643	1	999	999	NUM
ihlr-2017	643	2	(	(	PUNCT
ihlr-2017	643	3	2005	2005	NUM
ihlr-2017	643	4	)	)	PUNCT
ihlr-2017	643	5	(	(	PUNCT
ihlr-2017	643	6	discussing	discuss	VERB
ihlr-2017	643	7	the	the	DET
ihlr-2017	643	8	internal	internal	ADJ
ihlr-2017	643	9	revenue	revenue	NOUN
ihlr-2017	643	10	service	service	PROPN
ihlr-2017	643	11	’s	’s	PART
ihlr-2017	643	12	authority	authority	NOUN
ihlr-2017	643	13	and	and	CCONJ
ihlr-2017	643	14	means	mean	VERB
ihlr-2017	643	15	to	to	PART
ihlr-2017	643	16	interpret	interpret	VERB
ihlr-2017	643	17	26	26	NUM
ihlr-2017	643	18	u.s.c	u.s.c	NOUN
ihlr-2017	643	19	.	.	PUNCT
ihlr-2017	643	20	)	)	PUNCT
ihlr-2017	643	21	.	.	PUNCT
ihlr-2017	644	1	220	220	X
ihlr-2017	644	2	.	.	X
ihlr-2017	644	3	see	see	VERB
ihlr-2017	644	4	generally	generally	ADV
ihlr-2017	644	5	mark	mark	PROPN
ihlr-2017	644	6	seidenfeld	seidenfeld	PROPN
ihlr-2017	644	7	,	,	PUNCT
ihlr-2017	644	8	a	a	DET
ihlr-2017	644	9	civic	civic	ADJ
ihlr-2017	644	10	republican	republican	ADJ
ihlr-2017	644	11	justification	justification	NOUN
ihlr-2017	644	12	for	for	ADP
ihlr-2017	644	13	the	the	DET
ihlr-2017	644	14	bureaucratic	bureaucratic	ADJ
ihlr-2017	644	15	state	state	NOUN
ihlr-2017	644	16	,	,	PUNCT
ihlr-2017	644	17	105	105	NUM
ihlr-2017	644	18	harv	harv	NOUN
ihlr-2017	644	19	.	.	PUNCT
ihlr-2017	645	1	l.	l.	PROPN
ihlr-2017	645	2	rev	rev	PROPN
ihlr-2017	645	3	.	.	PROPN
ihlr-2017	645	4	1511	1511	NUM
ihlr-2017	645	5	,	,	PUNCT
ihlr-2017	645	6	1515	1515	NUM
ihlr-2017	645	7	(	(	PUNCT
ihlr-2017	645	8	1992	1992	NUM
ihlr-2017	645	9	)	)	PUNCT
ihlr-2017	645	10	(	(	PUNCT
ihlr-2017	645	11	noting	note	VERB
ihlr-2017	645	12	that	that	SCONJ
ihlr-2017	645	13	“	"	PUNCT
ihlr-2017	645	14	civic	civic	ADJ
ihlr-2017	645	15	republicanism	republicanism	NOUN
ihlr-2017	645	16	is	be	AUX
ihlr-2017	645	17	consistent	consistent	ADJ
ihlr-2017	645	18	with	with	ADP
ihlr-2017	645	19	broad	broad	ADJ
ihlr-2017	645	20	delegations	delegation	NOUN
ihlr-2017	645	21	of	of	ADP
ihlr-2017	645	22	political	political	ADJ
ihlr-2017	645	23	decisionmaking	decisionmaking	NOUN
ihlr-2017	645	24	authority	authority	NOUN
ihlr-2017	645	25	to	to	ADP
ihlr-2017	645	26	officials	official	NOUN
ihlr-2017	645	27	with	with	ADP
ihlr-2017	645	28	greater	great	ADJ
ihlr-2017	645	29	expertise	expertise	NOUN
ihlr-2017	645	30	and	and	CCONJ
ihlr-2017	645	31	fewer	few	ADJ
ihlr-2017	645	32	immediate	immediate	ADJ
ihlr-2017	645	33	political	political	ADJ
ihlr-2017	645	34	pressures	pressure	NOUN
ihlr-2017	645	35	than	than	ADP
ihlr-2017	645	36	directly	directly	ADV
ihlr-2017	645	37	elected	elect	VERB
ihlr-2017	645	38	officials	official	NOUN
ihlr-2017	645	39	or	or	CCONJ
ihlr-2017	645	40	legislators	legislator	NOUN
ihlr-2017	645	41	”	"	PUNCT
ihlr-2017	645	42	)	)	PUNCT
ihlr-2017	645	43	.	.	PUNCT
ihlr-2017	646	1	221	221	NUM
ihlr-2017	646	2	.	.	X
ihlr-2017	646	3	5	5	NUM
ihlr-2017	646	4	u.s.c.s	u.s.c.s	PROPN
ihlr-2017	646	5	.	.	PUNCT
ihlr-2017	647	1	appx	appx	PROPN
ihlr-2017	647	2	§	§	PROPN
ihlr-2017	647	3	9	9	NUM
ihlr-2017	647	4	(	(	PUNCT
ihlr-2017	647	5	lexisnexis	lexisnexis	NOUN
ihlr-2017	647	6	2011	2011	NUM
ihlr-2017	647	7	)	)	PUNCT
ihlr-2017	647	8	.	.	PUNCT
ihlr-2017	648	1	222	222	NUM
ihlr-2017	648	2	.	.	X
ihlr-2017	648	3	5	5	NUM
ihlr-2017	648	4	u.s.c.s	u.s.c.s	PROPN
ihlr-2017	648	5	.	.	PUNCT
ihlr-2017	649	1	appx	appx	PROPN
ihlr-2017	649	2	§	§	PROPN
ihlr-2017	649	3	10(a)-(c	10(a)-(c	NUM
ihlr-2017	649	4	)	)	PUNCT
ihlr-2017	649	5	(	(	PUNCT
ihlr-2017	649	6	lexisnexis	lexisnexis	NOUN
ihlr-2017	649	7	2011	2011	NUM
ihlr-2017	649	8	)	)	PUNCT
ihlr-2017	649	9	.	.	PUNCT
ihlr-2017	650	1	223	223	NUM
ihlr-2017	650	2	.	.	X
ihlr-2017	650	3	5	5	NUM
ihlr-2017	650	4	u.s.c.s	u.s.c.s	PROPN
ihlr-2017	650	5	.	.	PUNCT
ihlr-2017	651	1	appx	appx	PROPN
ihlr-2017	651	2	§	§	PROPN
ihlr-2017	651	3	5(b)(2)-(3	5(b)(2)-(3	NUM
ihlr-2017	651	4	)	)	PUNCT
ihlr-2017	651	5	(	(	PUNCT
ihlr-2017	651	6	lexisnexis	lexisnexis	NOUN
ihlr-2017	651	7	2011	2011	NUM
ihlr-2017	651	8	)	)	PUNCT
ihlr-2017	651	9	.	.	PUNCT
ihlr-2017	652	1	see	see	VERB
ihlr-2017	652	2	generally	generally	ADV
ihlr-2017	652	3	steven	steven	PROPN
ihlr-2017	652	4	p.	p.	PROPN
ihlr-2017	652	5	croley	croley	PROPN
ihlr-2017	652	6	,	,	PUNCT
ihlr-2017	652	7	symposium	symposium	NOUN
ihlr-2017	652	8	:	:	PUNCT
ihlr-2017	652	9	public	public	ADJ
ihlr-2017	652	10	interested	interested	ADJ
ihlr-2017	652	11	regulation	regulation	NOUN
ihlr-2017	652	12	,	,	PUNCT
ihlr-2017	652	13	28	28	NUM
ihlr-2017	652	14	fla	fla	PROPN
ihlr-2017	652	15	.	.	PUNCT
ihlr-2017	653	1	st	st	PROPN
ihlr-2017	653	2	.	.	PROPN
ihlr-2017	653	3	u.	u.	PROPN
ihlr-2017	653	4	l.	l.	PROPN
ihlr-2017	653	5	rev	rev	PROPN
ihlr-2017	653	6	.	.	PROPN
ihlr-2017	653	7	7	7	NUM
ihlr-2017	653	8	,	,	PUNCT
ihlr-2017	653	9	39	39	NUM
ihlr-2017	653	10	-	-	SYM
ihlr-2017	653	11	40	40	NUM
ihlr-2017	653	12	(	(	PUNCT
ihlr-2017	653	13	2000	2000	NUM
ihlr-2017	653	14	)	)	PUNCT
ihlr-2017	654	1	(	(	PUNCT
ihlr-2017	654	2	providing	provide	VERB
ihlr-2017	654	3	strong	strong	ADJ
ihlr-2017	654	4	evidence	evidence	NOUN
ihlr-2017	654	5	for	for	ADP
ihlr-2017	654	6	the	the	DET
ihlr-2017	654	7	independent	independent	ADJ
ihlr-2017	654	8	nature	nature	NOUN
ihlr-2017	654	9	of	of	ADP
ihlr-2017	654	10	federal	federal	ADJ
ihlr-2017	654	11	advisory	advisory	ADJ
ihlr-2017	654	12	committees	committee	NOUN
ihlr-2017	654	13	)	)	PUNCT
ihlr-2017	654	14	.	.	PUNCT
ihlr-2017	655	1	394	394	NUM
ihlr-2017	655	2	indiana	indiana	PROPN
ihlr-2017	655	3	health	health	PROPN
ihlr-2017	655	4	law	law	NOUN
ihlr-2017	655	5	review	review	NOUN
ihlr-2017	655	6	[	[	X
ihlr-2017	655	7	vol	vol	NOUN
ihlr-2017	655	8	.	.	PUNCT
ihlr-2017	655	9	8:2	8:2	NUM
ihlr-2017	655	10	ternal	ternal	NOUN
ihlr-2017	655	11	,	,	PUNCT
ihlr-2017	655	12	neutral	neutral	ADJ
ihlr-2017	655	13	source	source	NOUN
ihlr-2017	655	14	of	of	ADP
ihlr-2017	655	15	expert	expert	ADJ
ihlr-2017	655	16	policy	policy	NOUN
ihlr-2017	655	17	recommendations	recommendation	NOUN
ihlr-2017	655	18	that	that	PRON
ihlr-2017	655	19	can	can	AUX
ihlr-2017	655	20	be	be	AUX
ihlr-2017	655	21	difficult	difficult	ADJ
ihlr-2017	655	22	for	for	SCONJ
ihlr-2017	655	23	legislators	legislator	NOUN
ihlr-2017	655	24	and	and	CCONJ
ihlr-2017	655	25	interest	interest	NOUN
ihlr-2017	655	26	groups	group	NOUN
ihlr-2017	655	27	to	to	PART
ihlr-2017	655	28	ignore	ignore	VERB
ihlr-2017	655	29	or	or	CCONJ
ihlr-2017	655	30	discredit	discredit	VERB
ihlr-2017	655	31	.	.	PUNCT
ihlr-2017	655	32	”224	”224	PUNCT
ihlr-2017	655	33	finally	finally	ADV
ihlr-2017	655	34	,	,	PUNCT
ihlr-2017	655	35	the	the	DET
ihlr-2017	655	36	flexibility	flexibility	NOUN
ihlr-2017	655	37	and	and	CCONJ
ihlr-2017	655	38	expertise	expertise	NOUN
ihlr-2017	655	39	outlined	outline	VERB
ihlr-2017	655	40	above	above	ADV
ihlr-2017	655	41	is	be	AUX
ihlr-2017	655	42	particularly	particularly	ADV
ihlr-2017	655	43	important	important	ADJ
ihlr-2017	655	44	given	give	VERB
ihlr-2017	655	45	legitimate	legitimate	ADJ
ihlr-2017	655	46	concerns	concern	NOUN
ihlr-2017	655	47	over	over	ADP
ihlr-2017	655	48	the	the	DET
ihlr-2017	655	49	quality	quality	NOUN
ihlr-2017	655	50	of	of	ADP
ihlr-2017	655	51	schedule	schedule	NOUN
ihlr-2017	655	52	h	h	NOUN
ihlr-2017	655	53	data	datum	NOUN
ihlr-2017	655	54	,	,	PUNCT
ihlr-2017	655	55	especially	especially	ADV
ihlr-2017	655	56	in	in	ADP
ihlr-2017	655	57	early	early	ADJ
ihlr-2017	655	58	reporting	reporting	NOUN
ihlr-2017	655	59	years	year	NOUN
ihlr-2017	655	60	.	.	PUNCT
ihlr-2017	656	1	while	while	SCONJ
ihlr-2017	656	2	data	datum	NOUN
ihlr-2017	656	3	is	be	AUX
ihlr-2017	656	4	expected	expect	VERB
ihlr-2017	656	5	in	in	ADP
ihlr-2017	656	6	late	late	ADJ
ihlr-2017	656	7	2010	2010	NUM
ihlr-2017	656	8	,	,	PUNCT
ihlr-2017	656	9	the	the	DET
ihlr-2017	656	10	need	need	NOUN
ihlr-2017	656	11	for	for	ADP
ihlr-2017	656	12	aggregation	aggregation	NOUN
ihlr-2017	656	13	may	may	AUX
ihlr-2017	656	14	delay	delay	VERB
ihlr-2017	656	15	its	its	PRON
ihlr-2017	656	16	use	use	NOUN
ihlr-2017	656	17	,	,	PUNCT
ihlr-2017	656	18	and	and	CCONJ
ihlr-2017	656	19	methodological	methodological	ADJ
ihlr-2017	656	20	concerns	concern	NOUN
ihlr-2017	656	21	may	may	AUX
ihlr-2017	656	22	complicate	complicate	VERB
ihlr-2017	656	23	meaningful	meaningful	ADJ
ihlr-2017	656	24	comparisons	comparison	NOUN
ihlr-2017	656	25	between	between	ADP
ihlr-2017	656	26	providers.225	providers.225	NOUN
ihlr-2017	656	27	in	in	ADP
ihlr-2017	656	28	contrast	contrast	NOUN
ihlr-2017	656	29	to	to	ADP
ihlr-2017	656	30	the	the	DET
ihlr-2017	656	31	irs	irs	PROPN
ihlr-2017	656	32	,	,	PUNCT
ihlr-2017	656	33	several	several	ADJ
ihlr-2017	656	34	institutional	institutional	ADJ
ihlr-2017	656	35	features	feature	NOUN
ihlr-2017	656	36	make	make	VERB
ihlr-2017	656	37	congress	congress	PROPN
ihlr-2017	656	38	“	"	PUNCT
ihlr-2017	656	39	ill	ill	ADV
ihlr-2017	656	40	-	-	PUNCT
ihlr-2017	656	41	suited	suited	ADJ
ihlr-2017	656	42	to	to	PART
ihlr-2017	656	43	engage	engage	VERB
ihlr-2017	656	44	in	in	ADP
ihlr-2017	656	45	the	the	DET
ihlr-2017	656	46	experimental	experimental	ADJ
ihlr-2017	656	47	,	,	PUNCT
ihlr-2017	656	48	adaptive	adaptive	ADJ
ihlr-2017	656	49	,	,	PUNCT
ihlr-2017	656	50	trial	trial	NOUN
ihlr-2017	656	51	-	-	PUNCT
ihlr-2017	656	52	and	and	CCONJ
ihlr-2017	656	53	-	-	PUNCT
ihlr-2017	656	54	error	error	NOUN
ihlr-2017	656	55	approach	approach	NOUN
ihlr-2017	656	56	to	to	PART
ihlr-2017	656	57	policymaking”226	policymaking”226	VERB
ihlr-2017	656	58	that	that	PRON
ihlr-2017	656	59	may	may	AUX
ihlr-2017	656	60	be	be	AUX
ihlr-2017	656	61	required	require	VERB
ihlr-2017	656	62	to	to	PART
ihlr-2017	656	63	make	make	VERB
ihlr-2017	656	64	effective	effective	ADJ
ihlr-2017	656	65	use	use	NOUN
ihlr-2017	656	66	of	of	ADP
ihlr-2017	656	67	this	this	DET
ihlr-2017	656	68	data	datum	NOUN
ihlr-2017	656	69	as	as	SCONJ
ihlr-2017	656	70	it	it	PRON
ihlr-2017	656	71	becomes	become	VERB
ihlr-2017	656	72	available	available	ADJ
ihlr-2017	656	73	.	.	PUNCT
ihlr-2017	657	1	specifically	specifically	ADV
ihlr-2017	657	2	,	,	PUNCT
ihlr-2017	657	3	legislative	legislative	ADJ
ihlr-2017	657	4	resources	resource	NOUN
ihlr-2017	657	5	are	be	AUX
ihlr-2017	657	6	limited	limit	VERB
ihlr-2017	657	7	,	,	PUNCT
ihlr-2017	657	8	making	make	VERB
ihlr-2017	657	9	continuous	continuous	ADJ
ihlr-2017	657	10	monitoring	monitoring	NOUN
ihlr-2017	657	11	of	of	ADP
ihlr-2017	657	12	policymaking	policymake	VERB
ihlr-2017	657	13	difficult.227	difficult.227	PROPN
ihlr-2017	657	14	moreover	moreover	ADV
ihlr-2017	657	15	,	,	PUNCT
ihlr-2017	657	16	revision	revision	NOUN
ihlr-2017	657	17	of	of	ADP
ihlr-2017	657	18	legislative	legislative	ADJ
ihlr-2017	657	19	policies	policy	NOUN
ihlr-2017	657	20	can	can	AUX
ihlr-2017	657	21	be	be	AUX
ihlr-2017	657	22	difficult	difficult	ADJ
ihlr-2017	657	23	given	give	VERB
ihlr-2017	657	24	the	the	DET
ihlr-2017	657	25	need	need	NOUN
ihlr-2017	657	26	for	for	ADP
ihlr-2017	657	27	a	a	DET
ihlr-2017	657	28	congressional	congressional	ADJ
ihlr-2017	657	29	majority	majority	NOUN
ihlr-2017	657	30	,	,	PUNCT
ihlr-2017	657	31	as	as	ADV
ihlr-2017	657	32	well	well	ADV
ihlr-2017	657	33	as	as	ADP
ihlr-2017	657	34	“	"	PUNCT
ihlr-2017	657	35	numerous	numerous	ADJ
ihlr-2017	657	36	gate	gate	NOUN
ihlr-2017	657	37	keepers	keeper	NOUN
ihlr-2017	657	38	and	and	CCONJ
ihlr-2017	657	39	veto	veto	NOUN
ihlr-2017	657	40	-	-	PUNCT
ihlr-2017	657	41	points	point	NOUN
ihlr-2017	657	42	.	.	PUNCT
ihlr-2017	658	1	”228	”228	PROPN
ihlr-2017	658	2	as	as	ADP
ihlr-2017	658	3	a	a	DET
ihlr-2017	658	4	safeguard	safeguard	NOUN
ihlr-2017	658	5	,	,	PUNCT
ihlr-2017	658	6	should	should	AUX
ihlr-2017	658	7	congress	congress	PROPN
ihlr-2017	658	8	disapprove	disapprove	VERB
ihlr-2017	658	9	of	of	ADP
ihlr-2017	658	10	the	the	DET
ihlr-2017	658	11	irs	irs	PROPN
ihlr-2017	658	12	’s	’s	PART
ihlr-2017	658	13	policies	policy	NOUN
ihlr-2017	658	14	,	,	PUNCT
ihlr-2017	658	15	it	it	PRON
ihlr-2017	658	16	is	be	AUX
ihlr-2017	658	17	not	not	PART
ihlr-2017	658	18	without	without	ADP
ihlr-2017	658	19	the	the	DET
ihlr-2017	658	20	means	mean	NOUN
ihlr-2017	658	21	to	to	PART
ihlr-2017	658	22	:	:	PUNCT
ihlr-2017	658	23	1	1	X
ihlr-2017	658	24	)	)	PUNCT
ihlr-2017	658	25	monitor	monitor	VERB
ihlr-2017	658	26	irs	irs	PROPN
ihlr-2017	658	27	action	action	NOUN
ihlr-2017	658	28	through	through	ADP
ihlr-2017	658	29	oversight	oversight	NOUN
ihlr-2017	658	30	,	,	PUNCT
ihlr-2017	658	31	“	"	PUNCT
ihlr-2017	658	32	watch	watch	VERB
ihlr-2017	658	33	-	-	PUNCT
ihlr-2017	658	34	dog	dog	NOUN
ihlr-2017	658	35	”	"	PUNCT
ihlr-2017	658	36	committees	committee	NOUN
ihlr-2017	658	37	,	,	PUNCT
ihlr-2017	658	38	or	or	CCONJ
ihlr-2017	658	39	formal	formal	ADJ
ihlr-2017	658	40	investigations	investigation	NOUN
ihlr-2017	658	41	;	;	PUNCT
ihlr-2017	658	42	2	2	X
ihlr-2017	658	43	)	)	PUNCT
ihlr-2017	658	44	express	express	VERB
ihlr-2017	658	45	disapproval	disapproval	NOUN
ihlr-2017	658	46	of	of	ADP
ihlr-2017	658	47	irs	irs	PROPN
ihlr-2017	658	48	action	action	NOUN
ihlr-2017	658	49	by	by	ADP
ihlr-2017	658	50	denying	deny	VERB
ihlr-2017	658	51	or	or	CCONJ
ihlr-2017	658	52	reducing	reduce	VERB
ihlr-2017	658	53	appropriations	appropriation	NOUN
ihlr-2017	658	54	;	;	PUNCT
ihlr-2017	658	55	or	or	CCONJ
ihlr-2017	658	56	3	3	X
ihlr-2017	658	57	)	)	PUNCT
ihlr-2017	658	58	amend	amend	VERB
ihlr-2017	658	59	the	the	DET
ihlr-2017	658	60	current	current	ADJ
ihlr-2017	658	61	tax	tax	NOUN
ihlr-2017	658	62	code	code	NOUN
ihlr-2017	658	63	or	or	CCONJ
ihlr-2017	658	64	enact	enact	VERB
ihlr-2017	658	65	new	new	ADJ
ihlr-2017	658	66	legislation.229	legislation.229	NOUN
ihlr-2017	658	67	v.	v.	ADP
ihlr-2017	658	68	conclusion	conclusion	NOUN
ihlr-2017	658	69	given	give	VERB
ihlr-2017	658	70	declining	decline	VERB
ihlr-2017	658	71	reimbursement	reimbursement	NOUN
ihlr-2017	658	72	and	and	CCONJ
ihlr-2017	658	73	increasingly	increasingly	ADV
ihlr-2017	658	74	competitive	competitive	ADJ
ihlr-2017	658	75	markets	market	NOUN
ihlr-2017	658	76	,	,	PUNCT
ihlr-2017	658	77	hospitals	hospital	NOUN
ihlr-2017	658	78	will	will	AUX
ihlr-2017	658	79	continue	continue	VERB
ihlr-2017	658	80	to	to	PART
ihlr-2017	658	81	report	report	VERB
ihlr-2017	658	82	charity	charity	NOUN
ihlr-2017	658	83	care	care	NOUN
ihlr-2017	658	84	figures	figure	NOUN
ihlr-2017	658	85	in	in	ADP
ihlr-2017	658	86	amounts	amount	NOUN
ihlr-2017	658	87	less	less	ADJ
ihlr-2017	658	88	than	than	ADP
ihlr-2017	658	89	the	the	DET
ihlr-2017	658	90	aggregate	aggregate	ADJ
ihlr-2017	658	91	tax	tax	NOUN
ihlr-2017	658	92	benefit	benefit	NOUN
ihlr-2017	658	93	they	they	PRON
ihlr-2017	658	94	receive	receive	VERB
ihlr-2017	658	95	.	.	PUNCT
ihlr-2017	659	1	subsequently	subsequently	ADV
ihlr-2017	659	2	,	,	PUNCT
ihlr-2017	659	3	many	many	ADJ
ihlr-2017	659	4	observers	observer	NOUN
ihlr-2017	659	5	will	will	AUX
ihlr-2017	659	6	persist	persist	VERB
ihlr-2017	659	7	in	in	ADP
ihlr-2017	659	8	the	the	DET
ihlr-2017	659	9	belief	belief	NOUN
ihlr-2017	659	10	that	that	SCONJ
ihlr-2017	659	11	these	these	DET
ihlr-2017	659	12	hospitals	hospital	NOUN
ihlr-2017	659	13	are	be	AUX
ihlr-2017	659	14	not	not	PART
ihlr-2017	659	15	meeting	meet	VERB
ihlr-2017	659	16	their	their	PRON
ihlr-2017	659	17	obligation	obligation	NOUN
ihlr-2017	659	18	under	under	ADP
ihlr-2017	659	19	§	§	PROPN
ihlr-2017	659	20	501(c)(3	501(c)(3	NUM
ihlr-2017	659	21	)	)	PUNCT
ihlr-2017	659	22	.	.	PUNCT
ihlr-2017	660	1	however	however	ADV
ihlr-2017	660	2	,	,	PUNCT
ihlr-2017	660	3	this	this	DET
ihlr-2017	660	4	perception	perception	NOUN
ihlr-2017	660	5	is	be	AUX
ihlr-2017	660	6	oversimplified	oversimplify	VERB
ihlr-2017	660	7	,	,	PUNCT
ihlr-2017	660	8	as	as	SCONJ
ihlr-2017	660	9	the	the	DET
ihlr-2017	660	10	irs	irs	PROPN
ihlr-2017	660	11	standard	standard	NOUN
ihlr-2017	660	12	for	for	ADP
ihlr-2017	660	13	determining	determine	VERB
ihlr-2017	660	14	hospital	hospital	NOUN
ihlr-2017	660	15	tax	tax	NOUN
ihlr-2017	660	16	-	-	PUNCT
ihlr-2017	660	17	exempt	exempt	ADJ
ihlr-2017	660	18	status	status	NOUN
ihlr-2017	660	19	is	be	AUX
ihlr-2017	660	20	conditioned	condition	VERB
ihlr-2017	660	21	upon	upon	SCONJ
ihlr-2017	660	22	a	a	DET
ihlr-2017	660	23	community	community	NOUN
ihlr-2017	660	24	benefit	benefit	NOUN
ihlr-2017	660	25	requirement	requirement	NOUN
ihlr-2017	660	26	,	,	PUNCT
ihlr-2017	660	27	rather	rather	ADV
ihlr-2017	660	28	than	than	ADP
ihlr-2017	660	29	the	the	DET
ihlr-2017	660	30	provision	provision	NOUN
ihlr-2017	660	31	of	of	ADP
ihlr-2017	660	32	free	free	ADJ
ihlr-2017	660	33	care	care	NOUN
ihlr-2017	660	34	.	.	PUNCT
ihlr-2017	661	1	while	while	SCONJ
ihlr-2017	661	2	subject	subject	ADJ
ihlr-2017	661	3	to	to	ADP
ihlr-2017	661	4	significant	significant	ADJ
ihlr-2017	661	5	criticism	criticism	NOUN
ihlr-2017	661	6	by	by	ADP
ihlr-2017	661	7	state	state	NOUN
ihlr-2017	661	8	and	and	CCONJ
ihlr-2017	661	9	federal	federal	ADJ
ihlr-2017	661	10	lawmakers	lawmaker	NOUN
ihlr-2017	661	11	,	,	PUNCT
ihlr-2017	661	12	and	and	CCONJ
ihlr-2017	661	13	arguably	arguably	ADV
ihlr-2017	661	14	subversion	subversion	NOUN
ihlr-2017	661	15	by	by	ADP
ihlr-2017	661	16	the	the	DET
ihlr-2017	661	17	irs	irs	PROPN
ihlr-2017	661	18	and	and	CCONJ
ihlr-2017	661	19	the	the	DET
ihlr-2017	661	20	tax	tax	NOUN
ihlr-2017	661	21	court	court	NOUN
ihlr-2017	661	22	,	,	PUNCT
ihlr-2017	661	23	the	the	DET
ihlr-2017	661	24	broad	broad	ADJ
ihlr-2017	661	25	nature	nature	NOUN
ihlr-2017	661	26	of	of	ADP
ihlr-2017	661	27	this	this	DET
ihlr-2017	661	28	standard	standard	NOUN
ihlr-2017	661	29	is	be	AUX
ihlr-2017	661	30	perhaps	perhaps	ADV
ihlr-2017	661	31	its	its	PRON
ihlr-2017	661	32	greatest	great	ADJ
ihlr-2017	661	33	asset	asset	NOUN
ihlr-2017	661	34	.	.	PUNCT
ihlr-2017	662	1	not	not	PART
ihlr-2017	662	2	only	only	ADV
ihlr-2017	662	3	are	be	AUX
ihlr-2017	662	4	hospitals	hospital	NOUN
ihlr-2017	662	5	in	in	ADP
ihlr-2017	662	6	the	the	DET
ihlr-2017	662	7	best	good	ADJ
ihlr-2017	662	8	position	position	NOUN
ihlr-2017	662	9	to	to	PART
ihlr-2017	662	10	assess	assess	VERB
ihlr-2017	662	11	the	the	DET
ihlr-2017	662	12	needs	need	NOUN
ihlr-2017	662	13	of	of	ADP
ihlr-2017	662	14	their	their	PRON
ihlr-2017	662	15	communities	community	NOUN
ihlr-2017	662	16	,	,	PUNCT
ihlr-2017	662	17	such	such	DET
ihlr-2017	662	18	a	a	DET
ihlr-2017	662	19	standard	standard	NOUN
ihlr-2017	662	20	is	be	AUX
ihlr-2017	662	21	also	also	ADV
ihlr-2017	662	22	practical	practical	ADJ
ihlr-2017	662	23	given	give	VERB
ihlr-2017	662	24	the	the	DET
ihlr-2017	662	25	manner	manner	NOUN
ihlr-2017	662	26	in	in	ADP
ihlr-2017	662	27	which	which	PRON
ihlr-2017	662	28	the	the	DET
ihlr-2017	662	29	u.s	u.s	PROPN
ihlr-2017	662	30	.	.	PROPN
ihlr-2017	662	31	health	health	PROPN
ihlr-2017	662	32	care	care	NOUN
ihlr-2017	662	33	system	system	NOUN
ihlr-2017	662	34	is	be	AUX
ihlr-2017	662	35	financed	finance	VERB
ihlr-2017	662	36	.	.	PUNCT
ihlr-2017	663	1	224	224	NUM
ihlr-2017	663	2	.	.	PUNCT
ihlr-2017	664	1	croley	croley	ADJ
ihlr-2017	664	2	,	,	PUNCT
ihlr-2017	664	3	supra	supra	ADJ
ihlr-2017	664	4	note	note	NOUN
ihlr-2017	664	5	223	223	NUM
ihlr-2017	664	6	,	,	PUNCT
ihlr-2017	664	7	at	at	ADP
ihlr-2017	664	8	38	38	NUM
ihlr-2017	664	9	-	-	SYM
ihlr-2017	664	10	39	39	NUM
ihlr-2017	664	11	.	.	PUNCT
ihlr-2017	665	1	225	225	NUM
ihlr-2017	665	2	.	.	PUNCT
ihlr-2017	666	1	see	see	VERB
ihlr-2017	666	2	eileen	eileen	PROPN
ihlr-2017	666	3	salinsky	salinsky	PROPN
ihlr-2017	666	4	,	,	PUNCT
ihlr-2017	666	5	the	the	DET
ihlr-2017	666	6	nat’l	nat’l	NOUN
ihlr-2017	666	7	health	health	PROPN
ihlr-2017	666	8	pol’y	pol’y	NOUN
ihlr-2017	666	9	forum	forum	PROPN
ihlr-2017	666	10	,	,	PUNCT
ihlr-2017	666	11	the	the	DET
ihlr-2017	666	12	george	george	NOUN
ihlr-2017	666	13	wash	wash	NOUN
ihlr-2017	666	14	.	.	PUNCT
ihlr-2017	667	1	univ	univ	PROPN
ihlr-2017	667	2	.	.	PROPN
ihlr-2017	668	1	,	,	PUNCT
ihlr-2017	668	2	issue	issue	NOUN
ihlr-2017	668	3	brief	brief	ADJ
ihlr-2017	668	4	no	no	INTJ
ihlr-2017	668	5	.	.	PROPN
ihlr-2017	668	6	831	831	NUM
ihlr-2017	668	7	,	,	PUNCT
ihlr-2017	668	8	show	show	VERB
ihlr-2017	668	9	me	i	PRON
ihlr-2017	668	10	the	the	DET
ihlr-2017	668	11	money	money	NOUN
ihlr-2017	668	12	:	:	PUNCT
ihlr-2017	668	13	the	the	DET
ihlr-2017	668	14	implications	implication	NOUN
ihlr-2017	668	15	of	of	ADP
ihlr-2017	668	16	schedule	schedule	NOUN
ihlr-2017	668	17	h	h	NOUN
ihlr-2017	668	18	,	,	PUNCT
ihlr-2017	668	19	12	12	NUM
ihlr-2017	668	20	(	(	PUNCT
ihlr-2017	668	21	2009	2009	NUM
ihlr-2017	668	22	)	)	PUNCT
ihlr-2017	668	23	,	,	PUNCT
ihlr-2017	668	24	available	available	ADJ
ihlr-2017	668	25	at	at	ADP
ihlr-2017	668	26	http://www.nhpf.org/library/issue-briefs/ib831_showmethemoney_0421-09.pdf	http://www.nhpf.org/library/issue-briefs/ib831_showmethemoney_0421-09.pdf	PROPN
ihlr-2017	668	27	.	.	PUNCT
ihlr-2017	669	1	226	226	NUM
ihlr-2017	669	2	.	.	PUNCT
ihlr-2017	670	1	matthew	matthew	PROPN
ihlr-2017	670	2	c.	c.	PROPN
ihlr-2017	670	3	stephenson	stephenson	PROPN
ihlr-2017	670	4	,	,	PUNCT
ihlr-2017	670	5	public	public	ADJ
ihlr-2017	670	6	regulation	regulation	NOUN
ihlr-2017	670	7	of	of	ADP
ihlr-2017	670	8	private	private	ADJ
ihlr-2017	670	9	enforcement	enforcement	NOUN
ihlr-2017	670	10	:	:	PUNCT
ihlr-2017	670	11	the	the	DET
ihlr-2017	670	12	case	case	NOUN
ihlr-2017	670	13	for	for	ADP
ihlr-2017	670	14	expanding	expand	VERB
ihlr-2017	670	15	the	the	DET
ihlr-2017	670	16	role	role	NOUN
ihlr-2017	670	17	of	of	ADP
ihlr-2017	670	18	administrative	administrative	ADJ
ihlr-2017	670	19	agencies	agency	NOUN
ihlr-2017	670	20	,	,	PUNCT
ihlr-2017	670	21	91	91	NUM
ihlr-2017	670	22	va	va	NOUN
ihlr-2017	670	23	.	.	PUNCT
ihlr-2017	671	1	l.	l.	PROPN
ihlr-2017	671	2	rev	rev	PROPN
ihlr-2017	671	3	.	.	PROPN
ihlr-2017	671	4	93	93	NUM
ihlr-2017	671	5	,	,	PUNCT
ihlr-2017	671	6	140	140	NUM
ihlr-2017	671	7	(	(	PUNCT
ihlr-2017	671	8	2005	2005	NUM
ihlr-2017	671	9	)	)	PUNCT
ihlr-2017	671	10	.	.	PUNCT
ihlr-2017	672	1	227	227	NUM
ihlr-2017	672	2	.	.	PUNCT
ihlr-2017	673	1	i	i	PRON
ihlr-2017	673	2	d.	d.	PROPN
ihlr-2017	673	3	at	at	ADP
ihlr-2017	673	4	140	140	NUM
ihlr-2017	673	5	.	.	PUNCT
ihlr-2017	674	1	228	228	NUM
ihlr-2017	674	2	.	.	PUNCT
ihlr-2017	675	1	i	i	PRON
ihlr-2017	675	2	d.	d.	PROPN
ihlr-2017	675	3	at	at	ADP
ihlr-2017	675	4	140	140	NUM
ihlr-2017	675	5	-	-	SYM
ihlr-2017	675	6	141	141	NUM
ihlr-2017	675	7	.	.	PUNCT
ihlr-2017	675	8	229	229	NUM
ihlr-2017	675	9	.	.	PUNCT
ihlr-2017	676	1	matthew	matthew	PROPN
ihlr-2017	676	2	bender	bender	PROPN
ihlr-2017	676	3	&	&	CCONJ
ihlr-2017	676	4	company	company	PROPN
ihlr-2017	676	5	,	,	PUNCT
ihlr-2017	676	6	inc	inc	PROPN
ihlr-2017	676	7	.	.	PROPN
ihlr-2017	676	8	,	,	PUNCT
ihlr-2017	676	9	administrative	administrative	ADJ
ihlr-2017	676	10	law	law	NOUN
ihlr-2017	676	11	§	§	PROPN
ihlr-2017	676	12	3.02	3.02	NUM
ihlr-2017	676	13	(	(	PUNCT
ihlr-2017	676	14	lexisnexis	lexisnexis	NOUN
ihlr-2017	676	15	2010	2010	NUM
ihlr-2017	676	16	)	)	PUNCT
ihlr-2017	676	17	.	.	PUNCT
ihlr-2017	677	1	2011	2011	NUM
ihlr-2017	677	2	]	]	PUNCT
ihlr-2017	677	3	hospital	hospital	NOUN
ihlr-2017	677	4	tax	tax	NOUN
ihlr-2017	677	5	-	-	PUNCT
ihlr-2017	677	6	exemption	exemption	NOUN
ihlr-2017	677	7	and	and	CCONJ
ihlr-2017	677	8	the	the	DET
ihlr-2017	677	9	community	community	NOUN
ihlr-2017	677	10	benefit	benefit	NOUN
ihlr-2017	677	11	standard	standard	NOUN
ihlr-2017	677	12	395	395	NUM
ihlr-2017	677	13	therefore	therefore	ADV
ihlr-2017	677	14	,	,	PUNCT
ihlr-2017	677	15	in	in	ADP
ihlr-2017	677	16	the	the	DET
ihlr-2017	677	17	event	event	NOUN
ihlr-2017	677	18	that	that	PRON
ihlr-2017	677	19	policymakers	policymaker	NOUN
ihlr-2017	677	20	elect	elect	VERB
ihlr-2017	677	21	to	to	PART
ihlr-2017	677	22	revise	revise	VERB
ihlr-2017	677	23	the	the	DET
ihlr-2017	677	24	tax	tax	NOUN
ihlr-2017	677	25	-	-	PUNCT
ihlr-2017	677	26	exemption	exemption	NOUN
ihlr-2017	677	27	standard	standard	NOUN
ihlr-2017	677	28	for	for	ADP
ihlr-2017	677	29	hospitals	hospital	NOUN
ihlr-2017	677	30	,	,	PUNCT
ihlr-2017	677	31	the	the	DET
ihlr-2017	677	32	following	follow	VERB
ihlr-2017	677	33	considerations	consideration	NOUN
ihlr-2017	677	34	are	be	AUX
ihlr-2017	677	35	recommended	recommend	VERB
ihlr-2017	677	36	.	.	PUNCT
ihlr-2017	678	1	first	first	ADV
ihlr-2017	678	2	,	,	PUNCT
ihlr-2017	678	3	the	the	DET
ihlr-2017	678	4	standard	standard	NOUN
ihlr-2017	678	5	should	should	AUX
ihlr-2017	678	6	exclude	exclude	VERB
ihlr-2017	678	7	fixed	fix	VERB
ihlr-2017	678	8	charity	charity	NOUN
ihlr-2017	678	9	care	care	NOUN
ihlr-2017	678	10	percentages	percentage	NOUN
ihlr-2017	678	11	,	,	PUNCT
ihlr-2017	678	12	as	as	SCONJ
ihlr-2017	678	13	charity	charity	NOUN
ihlr-2017	678	14	care	care	NOUN
ihlr-2017	678	15	bears	bear	VERB
ihlr-2017	678	16	no	no	DET
ihlr-2017	678	17	logical	logical	ADJ
ihlr-2017	678	18	relationship	relationship	NOUN
ihlr-2017	678	19	to	to	ADP
ihlr-2017	678	20	community	community	NOUN
ihlr-2017	678	21	need	need	NOUN
ihlr-2017	678	22	.	.	PUNCT
ihlr-2017	679	1	such	such	ADJ
ihlr-2017	679	2	percentages	percentage	NOUN
ihlr-2017	679	3	would	would	AUX
ihlr-2017	679	4	have	have	VERB
ihlr-2017	679	5	a	a	DET
ihlr-2017	679	6	disproportionate	disproportionate	ADJ
ihlr-2017	679	7	effect	effect	NOUN
ihlr-2017	679	8	on	on	ADP
ihlr-2017	679	9	certain	certain	ADJ
ihlr-2017	679	10	facilities	facility	NOUN
ihlr-2017	679	11	,	,	PUNCT
ihlr-2017	679	12	and	and	CCONJ
ihlr-2017	679	13	limited	limited	ADJ
ihlr-2017	679	14	information	information	NOUN
ihlr-2017	679	15	exists	exist	VERB
ihlr-2017	679	16	to	to	PART
ihlr-2017	679	17	establish	establish	VERB
ihlr-2017	679	18	a	a	DET
ihlr-2017	679	19	fair	fair	ADJ
ihlr-2017	679	20	formula	formula	NOUN
ihlr-2017	679	21	for	for	ADP
ihlr-2017	679	22	assessing	assess	VERB
ihlr-2017	679	23	community	community	NOUN
ihlr-2017	679	24	benefit	benefit	NOUN
ihlr-2017	679	25	overall	overall	ADJ
ihlr-2017	679	26	.	.	PUNCT
ihlr-2017	680	1	second	second	ADJ
ihlr-2017	680	2	,	,	PUNCT
ihlr-2017	680	3	the	the	DET
ihlr-2017	680	4	standard	standard	NOUN
ihlr-2017	680	5	should	should	AUX
ihlr-2017	680	6	include	include	VERB
ihlr-2017	680	7	bad	bad	ADJ
ihlr-2017	680	8	debt	debt	NOUN
ihlr-2017	680	9	and	and	CCONJ
ihlr-2017	680	10	the	the	DET
ihlr-2017	680	11	unreimbursed	unreimbursed	ADJ
ihlr-2017	680	12	cost	cost	NOUN
ihlr-2017	680	13	of	of	ADP
ihlr-2017	680	14	medicare	medicare	PROPN
ihlr-2017	680	15	,	,	PUNCT
ihlr-2017	680	16	provided	provide	VERB
ihlr-2017	680	17	hospitals	hospital	NOUN
ihlr-2017	680	18	report	report	VERB
ihlr-2017	680	19	such	such	ADJ
ihlr-2017	680	20	figures	figure	NOUN
ihlr-2017	680	21	as	as	ADP
ihlr-2017	680	22	variable	variable	ADJ
ihlr-2017	680	23	costs	cost	NOUN
ihlr-2017	680	24	and	and	CCONJ
ihlr-2017	680	25	adopt	adopt	VERB
ihlr-2017	680	26	improved	improved	ADJ
ihlr-2017	680	27	processes	process	NOUN
ihlr-2017	680	28	to	to	PART
ihlr-2017	680	29	better	well	ADV
ihlr-2017	680	30	identify	identify	VERB
ihlr-2017	680	31	patients	patient	NOUN
ihlr-2017	680	32	eligible	eligible	ADJ
ihlr-2017	680	33	for	for	ADP
ihlr-2017	680	34	charity	charity	NOUN
ihlr-2017	680	35	care	care	NOUN
ihlr-2017	680	36	.	.	PUNCT
ihlr-2017	681	1	third	third	ADV
ihlr-2017	681	2	,	,	PUNCT
ihlr-2017	681	3	the	the	DET
ihlr-2017	681	4	standard	standard	NOUN
ihlr-2017	681	5	should	should	AUX
ihlr-2017	681	6	include	include	VERB
ihlr-2017	681	7	and	and	CCONJ
ihlr-2017	681	8	encourage	encourage	VERB
ihlr-2017	681	9	community	community	NOUN
ihlr-2017	681	10	-	-	PUNCT
ihlr-2017	681	11	building	building	NOUN
ihlr-2017	681	12	activities	activity	NOUN
ihlr-2017	681	13	,	,	PUNCT
ihlr-2017	681	14	as	as	SCONJ
ihlr-2017	681	15	they	they	PRON
ihlr-2017	681	16	are	be	AUX
ihlr-2017	681	17	already	already	ADV
ihlr-2017	681	18	favored	favor	VERB
ihlr-2017	681	19	under	under	ADP
ihlr-2017	681	20	the	the	DET
ihlr-2017	681	21	code	code	NOUN
ihlr-2017	681	22	,	,	PUNCT
ihlr-2017	681	23	and	and	CCONJ
ihlr-2017	681	24	they	they	PRON
ihlr-2017	681	25	directly	directly	ADV
ihlr-2017	681	26	address	address	VERB
ihlr-2017	681	27	social	social	ADJ
ihlr-2017	681	28	determinants	determinant	NOUN
ihlr-2017	681	29	of	of	ADP
ihlr-2017	681	30	health	health	NOUN
ihlr-2017	681	31	,	,	PUNCT
ihlr-2017	681	32	which	which	PRON
ihlr-2017	681	33	is	be	AUX
ihlr-2017	681	34	critical	critical	ADJ
ihlr-2017	681	35	to	to	ADP
ihlr-2017	681	36	improving	improve	VERB
ihlr-2017	681	37	population	population	NOUN
ihlr-2017	681	38	health	health	NOUN
ihlr-2017	681	39	and	and	CCONJ
ihlr-2017	681	40	addressing	address	VERB
ihlr-2017	681	41	growing	grow	VERB
ihlr-2017	681	42	health	health	NOUN
ihlr-2017	681	43	disparities	disparity	NOUN
ihlr-2017	681	44	.	.	PUNCT
ihlr-2017	682	1	finally	finally	ADV
ihlr-2017	682	2	,	,	PUNCT
ihlr-2017	682	3	any	any	DET
ihlr-2017	682	4	future	future	ADJ
ihlr-2017	682	5	revisions	revision	NOUN
ihlr-2017	682	6	of	of	ADP
ihlr-2017	682	7	the	the	DET
ihlr-2017	682	8	community	community	NOUN
ihlr-2017	682	9	benefit	benefit	NOUN
ihlr-2017	682	10	standard	standard	NOUN
ihlr-2017	682	11	should	should	AUX
ihlr-2017	682	12	be	be	AUX
ihlr-2017	682	13	left	leave	VERB
ihlr-2017	682	14	to	to	ADP
ihlr-2017	682	15	the	the	DET
ihlr-2017	682	16	discretion	discretion	NOUN
ihlr-2017	682	17	of	of	ADP
ihlr-2017	682	18	the	the	DET
ihlr-2017	682	19	irs	irs	PROPN
ihlr-2017	682	20	,	,	PUNCT
ihlr-2017	682	21	given	give	VERB
ihlr-2017	682	22	its	its	PRON
ihlr-2017	682	23	ability	ability	NOUN
ihlr-2017	682	24	to	to	PART
ihlr-2017	682	25	rely	rely	VERB
ihlr-2017	682	26	on	on	ADP
ihlr-2017	682	27	an	an	DET
ihlr-2017	682	28	assortment	assortment	NOUN
ihlr-2017	682	29	of	of	ADP
ihlr-2017	682	30	policymaking	policymake	VERB
ihlr-2017	682	31	alternatives	alternative	NOUN
ihlr-2017	682	32	,	,	PUNCT
ihlr-2017	682	33	as	as	ADV
ihlr-2017	682	34	well	well	ADV
ihlr-2017	682	35	as	as	ADP
ihlr-2017	682	36	expertise	expertise	NOUN
ihlr-2017	682	37	both	both	CCONJ
ihlr-2017	682	38	within	within	ADP
ihlr-2017	682	39	and	and	CCONJ
ihlr-2017	682	40	without	without	ADP
ihlr-2017	682	41	the	the	DET
ihlr-2017	682	42	agency	agency	NOUN
ihlr-2017	682	43	.	.	PUNCT
ihlr-2017	683	1	despite	despite	SCONJ
ihlr-2017	683	2	having	having	AUX
ihlr-2017	683	3	ended	end	VERB
ihlr-2017	683	4	in	in	ADP
ihlr-2017	683	5	mid-2009	mid-2009	NOUN
ihlr-2017	683	6	,	,	PUNCT
ihlr-2017	683	7	the	the	DET
ihlr-2017	683	8	economic	economic	ADJ
ihlr-2017	683	9	recession	recession	NOUN
ihlr-2017	683	10	that	that	PRON
ihlr-2017	683	11	began	begin	VERB
ihlr-2017	683	12	two	two	NUM
ihlr-2017	683	13	years	year	NOUN
ihlr-2017	683	14	ago	ago	ADV
ihlr-2017	683	15	will	will	AUX
ihlr-2017	683	16	likely	likely	ADV
ihlr-2017	683	17	stifle	stifle	VERB
ihlr-2017	683	18	economic	economic	ADJ
ihlr-2017	683	19	growth	growth	NOUN
ihlr-2017	683	20	over	over	ADP
ihlr-2017	683	21	the	the	DET
ihlr-2017	683	22	next	next	ADJ
ihlr-2017	683	23	several	several	ADJ
ihlr-2017	683	24	years.230	years.230	PROPN
ihlr-2017	683	25	this	this	DET
ihlr-2017	683	26	economic	economic	ADJ
ihlr-2017	683	27	challenge	challenge	NOUN
ihlr-2017	683	28	is	be	AUX
ihlr-2017	683	29	not	not	PART
ihlr-2017	683	30	lost	lose	VERB
ihlr-2017	683	31	on	on	ADP
ihlr-2017	683	32	the	the	DET
ihlr-2017	683	33	health	health	NOUN
ihlr-2017	683	34	care	care	NOUN
ihlr-2017	683	35	industry	industry	NOUN
ihlr-2017	683	36	,	,	PUNCT
ihlr-2017	683	37	as	as	SCONJ
ihlr-2017	683	38	moody	moody	PROPN
ihlr-2017	683	39	's	's	PART
ihlr-2017	683	40	investors	investor	NOUN
ihlr-2017	683	41	service	service	NOUN
ihlr-2017	683	42	reports	report	VERB
ihlr-2017	683	43	that	that	SCONJ
ihlr-2017	683	44	the	the	DET
ihlr-2017	683	45	nonprofit	nonprofit	ADJ
ihlr-2017	683	46	health	health	NOUN
ihlr-2017	683	47	care	care	NOUN
ihlr-2017	683	48	sector	sector	NOUN
ihlr-2017	683	49	outlook	outlook	NOUN
ihlr-2017	683	50	remains	remain	VERB
ihlr-2017	683	51	negative	negative	ADJ
ihlr-2017	683	52	,	,	PUNCT
ihlr-2017	683	53	and	and	CCONJ
ihlr-2017	683	54	that	that	SCONJ
ihlr-2017	683	55	“	"	PUNCT
ihlr-2017	683	56	hospitals	hospital	NOUN
ihlr-2017	683	57	face	face	VERB
ihlr-2017	683	58	‘	'	PUNCT
ihlr-2017	683	59	one	one	NUM
ihlr-2017	683	60	of	of	ADP
ihlr-2017	683	61	the	the	DET
ihlr-2017	683	62	toughest	tough	ADJ
ihlr-2017	683	63	environments	environment	NOUN
ihlr-2017	683	64	in	in	ADP
ihlr-2017	683	65	decades	decade	NOUN
ihlr-2017	683	66	’	'	PUNCT
ihlr-2017	683	67	”	"	PUNCT
ihlr-2017	683	68	due	due	ADP
ihlr-2017	683	69	to	to	ADP
ihlr-2017	683	70	“	"	PUNCT
ihlr-2017	683	71	the	the	DET
ihlr-2017	683	72	federal	federal	ADJ
ihlr-2017	683	73	budget	budget	NOUN
ihlr-2017	683	74	deficit	deficit	NOUN
ihlr-2017	683	75	;	;	PUNCT
ihlr-2017	683	76	struggling	struggle	VERB
ihlr-2017	683	77	state	state	NOUN
ihlr-2017	683	78	budgets	budget	NOUN
ihlr-2017	683	79	;	;	PUNCT
ihlr-2017	683	80	weak	weak	ADJ
ihlr-2017	683	81	employer	employer	NOUN
ihlr-2017	683	82	-	-	PUNCT
ihlr-2017	683	83	sponsored	sponsor	VERB
ihlr-2017	683	84	insurance	insurance	NOUN
ihlr-2017	683	85	and	and	CCONJ
ihlr-2017	683	86	the	the	DET
ihlr-2017	683	87	nation	nation	NOUN
ihlr-2017	683	88	’s	’s	PART
ihlr-2017	683	89	unemployment	unemployment	NOUN
ihlr-2017	683	90	rate	rate	NOUN
ihlr-2017	683	91	.	.	PUNCT
ihlr-2017	683	92	.	.	PUNCT
ihlr-2017	683	93	.	.	PUNCT
ihlr-2017	684	1	.”231	.”231	PUNCT
ihlr-2017	685	1	in	in	ADP
ihlr-2017	685	2	addition	addition	NOUN
ihlr-2017	685	3	to	to	ADP
ihlr-2017	685	4	this	this	DET
ihlr-2017	685	5	grim	grim	ADJ
ihlr-2017	685	6	economic	economic	ADJ
ihlr-2017	685	7	picture	picture	NOUN
ihlr-2017	685	8	,	,	PUNCT
ihlr-2017	685	9	a	a	DET
ihlr-2017	685	10	recent	recent	ADJ
ihlr-2017	685	11	cms	cms	NOUN
ihlr-2017	685	12	memorandum	memorandum	NOUN
ihlr-2017	685	13	failed	fail	VERB
ihlr-2017	685	14	to	to	PART
ihlr-2017	685	15	provide	provide	VERB
ihlr-2017	685	16	much	much	ADJ
ihlr-2017	685	17	hope	hope	NOUN
ihlr-2017	685	18	for	for	ADP
ihlr-2017	685	19	hospital	hospital	NOUN
ihlr-2017	685	20	finances	finance	NOUN
ihlr-2017	685	21	should	should	AUX
ihlr-2017	685	22	the	the	DET
ihlr-2017	685	23	current	current	ADJ
ihlr-2017	685	24	iteration	iteration	NOUN
ihlr-2017	685	25	of	of	ADP
ihlr-2017	685	26	health	health	NOUN
ihlr-2017	685	27	care	care	NOUN
ihlr-2017	685	28	reform	reform	NOUN
ihlr-2017	685	29	legislation	legislation	NOUN
ihlr-2017	685	30	,	,	PUNCT
ihlr-2017	685	31	the	the	DET
ihlr-2017	685	32	patient	patient	NOUN
ihlr-2017	685	33	protection	protection	NOUN
ihlr-2017	685	34	and	and	CCONJ
ihlr-2017	685	35	affordable	affordable	ADJ
ihlr-2017	685	36	care	care	NOUN
ihlr-2017	685	37	act	act	NOUN
ihlr-2017	685	38	(	(	PUNCT
ihlr-2017	685	39	“	"	PUNCT
ihlr-2017	685	40	ppaca”),232	ppaca”),232	NOUN
ihlr-2017	685	41	be	be	VERB
ihlr-2017	685	42	enacted.233	enacted.233	ADV
ihlr-2017	685	43	all	all	PRON
ihlr-2017	685	44	of	of	ADP
ihlr-2017	685	45	these	these	DET
ihlr-2017	685	46	factors	factor	NOUN
ihlr-2017	685	47	,	,	PUNCT
ihlr-2017	685	48	230	230	NUM
ihlr-2017	685	49	.	.	PUNCT
ihlr-2017	686	1	see	see	VERB
ihlr-2017	686	2	cong	cong	NOUN
ihlr-2017	686	3	.	.	PUNCT
ihlr-2017	687	1	budget	budget	NOUN
ihlr-2017	687	2	office	office	NOUN
ihlr-2017	687	3	,	,	PUNCT
ihlr-2017	687	4	111th	111th	ADJ
ihlr-2017	687	5	cong	cong	NOUN
ihlr-2017	687	6	.	.	PROPN
ihlr-2017	687	7	,	,	PUNCT
ihlr-2017	687	8	pub	pub	NOUN
ihlr-2017	687	9	.	.	PUNCT
ihlr-2017	688	1	no	no	INTJ
ihlr-2017	688	2	.	.	NOUN
ihlr-2017	688	3	4095	4095	NUM
ihlr-2017	688	4	,	,	PUNCT
ihlr-2017	688	5	the	the	DET
ihlr-2017	688	6	budget	budget	NOUN
ihlr-2017	688	7	and	and	CCONJ
ihlr-2017	688	8	economic	economic	ADJ
ihlr-2017	688	9	outlook	outlook	NOUN
ihlr-2017	688	10	:	:	PUNCT
ihlr-2017	688	11	fiscal	fiscal	ADJ
ihlr-2017	688	12	years	year	NOUN
ihlr-2017	688	13	2010	2010	NUM
ihlr-2017	688	14	to	to	ADP
ihlr-2017	688	15	2020	2020	NUM
ihlr-2017	688	16	,	,	PUNCT
ihlr-2017	688	17	23	23	NUM
ihlr-2017	688	18	(	(	PUNCT
ihlr-2017	688	19	2010	2010	NUM
ihlr-2017	688	20	)	)	PUNCT
ihlr-2017	688	21	,	,	PUNCT
ihlr-2017	688	22	available	available	ADJ
ihlr-2017	688	23	at	at	ADP
ihlr-2017	688	24	http://www.cbo.gov/ftpdocs/108xx/doc10871/01-26-outlook.pdf	http://www.cbo.gov/ftpdocs/108xx/doc10871/01-26-outlook.pdf	NOUN
ihlr-2017	688	25	.	.	PUNCT
ihlr-2017	689	1	231	231	NUM
ihlr-2017	689	2	.	.	PUNCT
ihlr-2017	690	1	melanie	melanie	PROPN
ihlr-2017	690	2	evans	evans	PROPN
ihlr-2017	690	3	,	,	PUNCT
ihlr-2017	690	4	moody	moody	PROPN
ihlr-2017	690	5	’s	’s	PART
ihlr-2017	690	6	outlook	outlook	NOUN
ihlr-2017	690	7	negative	negative	ADJ
ihlr-2017	690	8	for	for	ADP
ihlr-2017	690	9	not	not	PART
ihlr-2017	690	10	-	-	PUNCT
ihlr-2017	690	11	for	for	ADP
ihlr-2017	690	12	-	-	PUNCT
ihlr-2017	690	13	profits	profit	NOUN
ihlr-2017	690	14	,	,	PUNCT
ihlr-2017	690	15	modern	modern	ADJ
ihlr-2017	690	16	healthcare	healthcare	NOUN
ihlr-2017	690	17	(	(	PUNCT
ihlr-2017	690	18	jan	jan	PROPN
ihlr-2017	690	19	.	.	PROPN
ihlr-2017	690	20	29	29	NUM
ihlr-2017	690	21	,	,	PUNCT
ihlr-2017	690	22	2010	2010	NUM
ihlr-2017	690	23	)	)	PUNCT
ihlr-2017	690	24	,	,	PUNCT
ihlr-2017	690	25	http://www.modernhealthcare.com/article/20100129/news/	http://www.modernhealthcare.com/article/20100129/news/	PROPN
ihlr-2017	690	26	301299963	301299963	NUM
ihlr-2017	690	27	#	#	NOUN
ihlr-2017	690	28	.	.	PUNCT
ihlr-2017	691	1	232	232	NUM
ihlr-2017	691	2	.	.	PUNCT
ihlr-2017	692	1	patient	patient	ADJ
ihlr-2017	692	2	protection	protection	NOUN
ihlr-2017	692	3	and	and	CCONJ
ihlr-2017	692	4	affordable	affordable	ADJ
ihlr-2017	692	5	care	care	PROPN
ihlr-2017	692	6	act	act	PROPN
ihlr-2017	692	7	,	,	PUNCT
ihlr-2017	692	8	h.r	h.r	PROPN
ihlr-2017	692	9	.	.	PROPN
ihlr-2017	692	10	2590	2590	NUM
ihlr-2017	692	11	,	,	PUNCT
ihlr-2017	692	12	111th	111th	ADJ
ihlr-2017	692	13	cong	cong	NOUN
ihlr-2017	692	14	.	.	PUNCT
ihlr-2017	693	1	(	(	PUNCT
ihlr-2017	693	2	2009	2009	NUM
ihlr-2017	693	3	)	)	PUNCT
ihlr-2017	693	4	,	,	PUNCT
ihlr-2017	693	5	available	available	ADJ
ihlr-2017	693	6	at	at	ADP
ihlr-2017	693	7	http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=111_cong_bills&docid=	http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=111_cong_bills&docid=	NOUN
ihlr-2017	693	8	f	f	X
ihlr-2017	693	9	:	:	PUNCT
ihlr-2017	693	10	h3590eas.txt.pdf	h3590eas.txt.pdf	PROPN
ihlr-2017	693	11	.	.	PROPN
ihlr-2017	693	12	233	233	NUM
ihlr-2017	693	13	.	.	PUNCT
ihlr-2017	694	1	memorandum	memorandum	NOUN
ihlr-2017	694	2	from	from	ADP
ihlr-2017	694	3	richard	richard	PROPN
ihlr-2017	694	4	s.	s.	PROPN
ihlr-2017	694	5	foster	foster	PROPN
ihlr-2017	694	6	,	,	PUNCT
ihlr-2017	694	7	chief	chief	ADJ
ihlr-2017	694	8	actuary	actuary	NOUN
ihlr-2017	694	9	,	,	PUNCT
ihlr-2017	694	10	centers	center	NOUN
ihlr-2017	694	11	for	for	ADP
ihlr-2017	694	12	medicare	medicare	PROPN
ihlr-2017	694	13	and	and	CCONJ
ihlr-2017	694	14	medicaid	medicaid	PROPN
ihlr-2017	694	15	services	service	NOUN
ihlr-2017	694	16	,	,	PUNCT
ihlr-2017	694	17	estimated	estimate	VERB
ihlr-2017	694	18	financial	financial	ADJ
ihlr-2017	694	19	effects	effect	NOUN
ihlr-2017	694	20	of	of	ADP
ihlr-2017	694	21	the	the	DET
ihlr-2017	694	22	ppaca	ppaca	NOUN
ihlr-2017	694	23	as	as	SCONJ
ihlr-2017	694	24	passed	pass	VERB
ihlr-2017	694	25	by	by	ADP
ihlr-2017	694	26	the	the	DET
ihlr-2017	694	27	senate	senate	PROPN
ihlr-2017	694	28	on	on	ADP
ihlr-2017	694	29	december	december	PROPN
ihlr-2017	694	30	24	24	NUM
ihlr-2017	694	31	,	,	PUNCT
ihlr-2017	694	32	2009	2009	NUM
ihlr-2017	694	33	,	,	PUNCT
ihlr-2017	694	34	8	8	NUM
ihlr-2017	694	35	-	-	SYM
ihlr-2017	694	36	9	9	NUM
ihlr-2017	694	37	(	(	PUNCT
ihlr-2017	694	38	jan	jan	PROPN
ihlr-2017	694	39	.	.	PROPN
ihlr-2017	694	40	8	8	NUM
ihlr-2017	694	41	,	,	PUNCT
ihlr-2017	694	42	2010	2010	NUM
ihlr-2017	694	43	)	)	PUNCT
ihlr-2017	694	44	(	(	PUNCT
ihlr-2017	694	45	on	on	ADP
ihlr-2017	694	46	file	file	NOUN
ihlr-2017	694	47	with	with	ADP
ihlr-2017	694	48	the	the	DET
ihlr-2017	694	49	centers	center	NOUN
ihlr-2017	694	50	for	for	ADP
ihlr-2017	694	51	medicare	medicare	PROPN
ihlr-2017	694	52	and	and	CCONJ
ihlr-2017	694	53	medicaid	medicaid	PROPN
ihlr-2017	694	54	services	service	NOUN
ihlr-2017	694	55	)	)	PUNCT
ihlr-2017	694	56	,	,	PUNCT
ihlr-2017	694	57	available	available	ADJ
ihlr-2017	694	58	at	at	ADP
ihlr-2017	694	59	http://www.cms.hhs.gov/actuarialstudies/downloads/s_ppaca	http://www.cms.hhs.gov/actuarialstudies/downloads/s_ppaca	NOUN
ihlr-2017	694	60	_	_	SYM
ihlr-2017	695	1	2010-01-08.pdf	2010-01-08.pdf	NUM
ihlr-2017	695	2	(	(	PUNCT
ihlr-2017	695	3	cms	cms	NOUN
ihlr-2017	695	4	’s	’s	PART
ihlr-2017	695	5	chief	chief	ADJ
ihlr-2017	695	6	actuary	actuary	NOUN
ihlr-2017	695	7	notes	note	VERB
ihlr-2017	695	8	that	that	SCONJ
ihlr-2017	695	9	while	while	SCONJ
ihlr-2017	695	10	the	the	DET
ihlr-2017	695	11	act	act	NOUN
ihlr-2017	695	12	would	would	AUX
ihlr-2017	695	13	provide	provide	VERB
ihlr-2017	695	14	medicaid	medicaid	PROPN
ihlr-2017	695	15	coverage	coverage	NOUN
ihlr-2017	695	16	to	to	ADP
ihlr-2017	695	17	an	an	DET
ihlr-2017	695	18	additional	additional	ADJ
ihlr-2017	695	19	thirty	thirty	NUM
ihlr-2017	695	20	-	-	PUNCT
ihlr-2017	695	21	four	four	NUM
ihlr-2017	695	22	million	million	NUM
ihlr-2017	695	23	uninsured	uninsured	ADJ
ihlr-2017	695	24	americans	americans	PROPN
ihlr-2017	695	25	,	,	PUNCT
ihlr-2017	695	26	extend	extend	VERB
ihlr-2017	695	27	solvency	solvency	NOUN
ihlr-2017	695	28	of	of	ADP
ihlr-2017	695	29	the	the	DET
ihlr-2017	695	30	hospital	hospital	NOUN
ihlr-2017	695	31	insurance	insurance	PROPN
ihlr-2017	695	32	trust	trust	PROPN
ihlr-2017	695	33	fund	fund	NOUN
ihlr-2017	695	34	an	an	DET
ihlr-2017	695	35	additional	additional	ADJ
ihlr-2017	695	36	ten	ten	NUM
ihlr-2017	695	37	years	year	NOUN
ihlr-2017	695	38	,	,	PUNCT
ihlr-2017	695	39	and	and	CCONJ
ihlr-2017	695	40	lower	lower	VERB
ihlr-2017	695	41	the	the	DET
ihlr-2017	695	42	federal	federal	ADJ
ihlr-2017	695	43	deficit	deficit	NOUN
ihlr-2017	695	44	,	,	PUNCT
ihlr-2017	695	45	medicare	medicare	PROPN
ihlr-2017	695	46	payment	payment	NOUN
ihlr-2017	695	47	rates	rate	NOUN
ihlr-2017	695	48	would	would	AUX
ihlr-2017	695	49	grow	grow	VERB
ihlr-2017	695	50	slower	slow	ADJ
ihlr-2017	695	51	than	than	ADP
ihlr-2017	695	52	provider	provider	NOUN
ihlr-2017	695	53	costs	cost	NOUN
ihlr-2017	695	54	.	.	PUNCT
ihlr-2017	696	1	as	as	ADP
ihlr-2017	696	2	a	a	DET
ihlr-2017	696	3	result	result	NOUN
ihlr-2017	696	4	,	,	PUNCT
ihlr-2017	696	5	“	"	PUNCT
ihlr-2017	696	6	providers	provider	NOUN
ihlr-2017	696	7	for	for	ADP
ihlr-2017	696	8	whom	whom	PRON
ihlr-2017	696	9	medicare	medicare	PROPN
ihlr-2017	696	10	constitutes	constitute	VERB
ihlr-2017	696	11	a	a	DET
ihlr-2017	696	12	substantive	substantive	ADJ
ihlr-2017	696	13	portion	portion	NOUN
ihlr-2017	696	14	of	of	ADP
ihlr-2017	696	15	their	their	PRON
ihlr-2017	696	16	business	business	NOUN
ihlr-2017	696	17	could	could	AUX
ihlr-2017	696	18	find	find	VERB
ihlr-2017	696	19	it	it	PRON
ihlr-2017	696	20	difficult	difficult	ADJ
ihlr-2017	696	21	to	to	PART
ihlr-2017	696	22	remain	remain	VERB
ihlr-2017	696	23	profitable	profitable	ADJ
ihlr-2017	696	24	and	and	CCONJ
ihlr-2017	696	25	,	,	PUNCT
ihlr-2017	696	26	absent	absent	ADJ
ihlr-2017	696	27	legislative	legislative	ADJ
ihlr-2017	696	28	intervention	intervention	NOUN
ihlr-2017	696	29	,	,	PUNCT
ihlr-2017	696	30	might	might	AUX
ihlr-2017	696	31	end	end	VERB
ihlr-2017	696	32	their	their	PRON
ihlr-2017	696	33	participation	participation	NOUN
ihlr-2017	696	34	in	in	ADP
ihlr-2017	696	35	the	the	DET
ihlr-2017	696	36	program	program	NOUN
ihlr-2017	696	37	396	396	NUM
ihlr-2017	696	38	indiana	indiana	PROPN
ihlr-2017	696	39	health	health	PROPN
ihlr-2017	696	40	law	law	PROPN
ihlr-2017	696	41	review	review	NOUN
ihlr-2017	697	1	[	[	X
ihlr-2017	697	2	vol	vol	NOUN
ihlr-2017	697	3	.	.	PUNCT
ihlr-2017	697	4	8:2	8:2	NUM
ihlr-2017	697	5	coupled	couple	VERB
ihlr-2017	697	6	with	with	ADP
ihlr-2017	697	7	significant	significant	ADJ
ihlr-2017	697	8	increases	increase	NOUN
ihlr-2017	697	9	in	in	ADP
ihlr-2017	697	10	health	health	NOUN
ihlr-2017	697	11	care	care	NOUN
ihlr-2017	697	12	spending	spending	NOUN
ihlr-2017	697	13	projected	project	VERB
ihlr-2017	697	14	through	through	ADP
ihlr-2017	697	15	2019,234	2019,234	NUM
ihlr-2017	697	16	suggest	suggest	VERB
ihlr-2017	697	17	that	that	SCONJ
ihlr-2017	697	18	the	the	DET
ihlr-2017	697	19	issue	issue	NOUN
ihlr-2017	697	20	of	of	ADP
ihlr-2017	697	21	nonprofit	nonprofit	ADJ
ihlr-2017	697	22	hospital	hospital	NOUN
ihlr-2017	697	23	tax	tax	NOUN
ihlr-2017	697	24	-	-	PUNCT
ihlr-2017	697	25	exemption	exemption	NOUN
ihlr-2017	697	26	will	will	AUX
ihlr-2017	697	27	remain	remain	VERB
ihlr-2017	697	28	increasingly	increasingly	ADV
ihlr-2017	697	29	relevant	relevant	ADJ
ihlr-2017	697	30	and	and	CCONJ
ihlr-2017	697	31	be	be	AUX
ihlr-2017	697	32	further	far	ADV
ihlr-2017	697	33	scrutinized	scrutinize	VERB
ihlr-2017	697	34	by	by	ADP
ihlr-2017	697	35	lawmakers	lawmaker	NOUN
ihlr-2017	697	36	,	,	PUNCT
ihlr-2017	697	37	industry	industry	NOUN
ihlr-2017	697	38	groups	group	NOUN
ihlr-2017	697	39	,	,	PUNCT
ihlr-2017	697	40	patient	patient	ADJ
ihlr-2017	697	41	advocates	advocate	NOUN
ihlr-2017	697	42	,	,	PUNCT
ihlr-2017	697	43	and	and	CCONJ
ihlr-2017	697	44	the	the	DET
ihlr-2017	697	45	media	medium	NOUN
ihlr-2017	697	46	for	for	ADP
ihlr-2017	697	47	years	year	NOUN
ihlr-2017	697	48	to	to	PART
ihlr-2017	697	49	come	come	VERB
ihlr-2017	697	50	.	.	PUNCT
ihlr-2017	698	1	vi	vi	X
ihlr-2017	698	2	.	.	PUNCT
ihlr-2017	698	3	addendum	addendum	PROPN
ihlr-2017	698	4	on	on	ADP
ihlr-2017	698	5	march	march	PROPN
ihlr-2017	698	6	23	23	NUM
ihlr-2017	698	7	,	,	PUNCT
ihlr-2017	698	8	2010	2010	NUM
ihlr-2017	698	9	,	,	PUNCT
ihlr-2017	698	10	president	president	PROPN
ihlr-2017	698	11	barack	barack	PROPN
ihlr-2017	698	12	obama	obama	PROPN
ihlr-2017	698	13	signed	sign	VERB
ihlr-2017	698	14	into	into	ADP
ihlr-2017	698	15	law	law	NOUN
ihlr-2017	698	16	the	the	DET
ihlr-2017	698	17	ppaca,235	ppaca,235	PROPN
ihlr-2017	698	18	which	which	PRON
ihlr-2017	698	19	along	along	ADP
ihlr-2017	698	20	with	with	ADP
ihlr-2017	698	21	the	the	DET
ihlr-2017	698	22	health	health	NOUN
ihlr-2017	698	23	care	care	NOUN
ihlr-2017	698	24	and	and	CCONJ
ihlr-2017	698	25	education	education	NOUN
ihlr-2017	698	26	reconciliation	reconciliation	NOUN
ihlr-2017	698	27	act	act	NOUN
ihlr-2017	698	28	of	of	ADP
ihlr-2017	698	29	2010,236	2010,236	NUM
ihlr-2017	698	30	signed	sign	VERB
ihlr-2017	698	31	just	just	ADV
ihlr-2017	698	32	seven	seven	NUM
ihlr-2017	698	33	days	day	NOUN
ihlr-2017	698	34	later	later	ADV
ihlr-2017	698	35	,	,	PUNCT
ihlr-2017	698	36	represents	represent	VERB
ihlr-2017	698	37	the	the	DET
ihlr-2017	698	38	most	most	ADV
ihlr-2017	698	39	comprehensive	comprehensive	ADJ
ihlr-2017	698	40	health	health	NOUN
ihlr-2017	698	41	care	care	NOUN
ihlr-2017	698	42	legislation	legislation	NOUN
ihlr-2017	698	43	in	in	ADP
ihlr-2017	698	44	over	over	ADP
ihlr-2017	698	45	forty	forty	NUM
ihlr-2017	698	46	years	year	NOUN
ihlr-2017	698	47	.	.	PUNCT
ihlr-2017	699	1	though	though	SCONJ
ihlr-2017	699	2	largely	largely	ADV
ihlr-2017	699	3	“	"	PUNCT
ihlr-2017	699	4	health	health	NOUN
ihlr-2017	699	5	insurance	insurance	NOUN
ihlr-2017	699	6	reform	reform	NOUN
ihlr-2017	699	7	”	"	PUNCT
ihlr-2017	699	8	in	in	ADP
ihlr-2017	699	9	that	that	SCONJ
ihlr-2017	699	10	it	it	PRON
ihlr-2017	699	11	seeks	seek	VERB
ihlr-2017	699	12	to	to	PART
ihlr-2017	699	13	improve	improve	VERB
ihlr-2017	699	14	access	access	NOUN
ihlr-2017	699	15	and	and	CCONJ
ihlr-2017	699	16	affordability	affordability	NOUN
ihlr-2017	699	17	,	,	PUNCT
ihlr-2017	699	18	the	the	DET
ihlr-2017	699	19	ppaca	ppaca	NOUN
ihlr-2017	699	20	amends	amend	VERB
ihlr-2017	699	21	section	section	NOUN
ihlr-2017	699	22	501(c)(3	501(c)(3	NOUN
ihlr-2017	699	23	)	)	PUNCT
ihlr-2017	699	24	to	to	PART
ihlr-2017	699	25	require	require	VERB
ihlr-2017	699	26	that	that	SCONJ
ihlr-2017	699	27	nonprofit	nonprofit	ADJ
ihlr-2017	699	28	hospitals	hospital	NOUN
ihlr-2017	699	29	:	:	PUNCT
ihlr-2017	699	30	1	1	X
ihlr-2017	699	31	)	)	PUNCT
ihlr-2017	699	32	conduct	conduct	VERB
ihlr-2017	699	33	a	a	DET
ihlr-2017	699	34	community	community	NOUN
ihlr-2017	699	35	health	health	NOUN
ihlr-2017	699	36	needs	need	VERB
ihlr-2017	699	37	assessment	assessment	NOUN
ihlr-2017	699	38	every	every	DET
ihlr-2017	699	39	three	three	NUM
ihlr-2017	699	40	years	year	NOUN
ihlr-2017	699	41	;	;	PUNCT
ihlr-2017	699	42	2	2	X
ihlr-2017	699	43	)	)	PUNCT
ihlr-2017	699	44	maintain	maintain	VERB
ihlr-2017	699	45	a	a	DET
ihlr-2017	699	46	written	write	VERB
ihlr-2017	699	47	financial	financial	ADJ
ihlr-2017	699	48	assistance	assistance	NOUN
ihlr-2017	699	49	policy	policy	NOUN
ihlr-2017	699	50	;	;	PUNCT
ihlr-2017	699	51	3	3	X
ihlr-2017	699	52	)	)	PUNCT
ihlr-2017	699	53	limit	limit	NOUN
ihlr-2017	699	54	charges	charge	NOUN
ihlr-2017	699	55	for	for	ADP
ihlr-2017	699	56	emergency	emergency	NOUN
ihlr-2017	699	57	care	care	NOUN
ihlr-2017	699	58	provided	provide	VERB
ihlr-2017	699	59	to	to	ADP
ihlr-2017	699	60	patients	patient	NOUN
ihlr-2017	699	61	eligible	eligible	ADJ
ihlr-2017	699	62	for	for	ADP
ihlr-2017	699	63	financial	financial	ADJ
ihlr-2017	699	64	assistance	assistance	NOUN
ihlr-2017	699	65	so	so	SCONJ
ihlr-2017	699	66	as	as	SCONJ
ihlr-2017	699	67	not	not	PART
ihlr-2017	699	68	to	to	PART
ihlr-2017	699	69	exceed	exceed	VERB
ihlr-2017	699	70	the	the	DET
ihlr-2017	699	71	amount	amount	NOUN
ihlr-2017	699	72	charged	charge	VERB
ihlr-2017	699	73	to	to	ADP
ihlr-2017	699	74	patients	patient	NOUN
ihlr-2017	699	75	with	with	ADP
ihlr-2017	699	76	insurance	insurance	NOUN
ihlr-2017	699	77	;	;	PUNCT
ihlr-2017	699	78	and	and	CCONJ
ihlr-2017	699	79	4	4	X
ihlr-2017	699	80	)	)	PUNCT
ihlr-2017	699	81	make	make	VERB
ihlr-2017	699	82	reasonable	reasonable	ADJ
ihlr-2017	699	83	efforts	effort	NOUN
ihlr-2017	699	84	to	to	PART
ihlr-2017	699	85	determine	determine	VERB
ihlr-2017	699	86	whether	whether	SCONJ
ihlr-2017	699	87	a	a	DET
ihlr-2017	699	88	patient	patient	NOUN
ihlr-2017	699	89	is	be	AUX
ihlr-2017	699	90	eligible	eligible	ADJ
ihlr-2017	699	91	for	for	ADP
ihlr-2017	699	92	financial	financial	ADJ
ihlr-2017	699	93	assistance	assistance	NOUN
ihlr-2017	699	94	before	before	ADP
ihlr-2017	699	95	engaging	engage	VERB
ihlr-2017	699	96	in	in	ADP
ihlr-2017	699	97	extraordinary	extraordinary	ADJ
ihlr-2017	699	98	collection	collection	NOUN
ihlr-2017	699	99	actions.237	actions.237	PROPN
ihlr-2017	699	100	hospitals	hospital	NOUN
ihlr-2017	699	101	failing	fail	VERB
ihlr-2017	699	102	to	to	PART
ihlr-2017	699	103	comply	comply	VERB
ihlr-2017	699	104	with	with	ADP
ihlr-2017	699	105	the	the	DET
ihlr-2017	699	106	new	new	ADJ
ihlr-2017	699	107	requirements	requirement	NOUN
ihlr-2017	699	108	may	may	AUX
ihlr-2017	699	109	be	be	AUX
ihlr-2017	699	110	subject	subject	ADJ
ihlr-2017	699	111	to	to	ADP
ihlr-2017	699	112	a	a	DET
ihlr-2017	699	113	$	$	SYM
ihlr-2017	699	114	50,000	50,000	NUM
ihlr-2017	699	115	penalty.238	penalty.238	NOUN
ihlr-2017	699	116	perhaps	perhaps	ADV
ihlr-2017	699	117	more	more	ADV
ihlr-2017	699	118	notable	notable	ADJ
ihlr-2017	699	119	,	,	PUNCT
ihlr-2017	699	120	the	the	DET
ihlr-2017	699	121	ppaca	ppaca	NOUN
ihlr-2017	699	122	mandates	mandate	VERB
ihlr-2017	699	123	that	that	PRON
ihlr-2017	699	124	the	the	DET
ihlr-2017	699	125	secretary	secretary	NOUN
ihlr-2017	699	126	of	of	ADP
ihlr-2017	699	127	the	the	DET
ihlr-2017	699	128	treasury	treasury	PROPN
ihlr-2017	699	129	and	and	CCONJ
ihlr-2017	699	130	the	the	DET
ihlr-2017	699	131	secretary	secretary	PROPN
ihlr-2017	699	132	of	of	ADP
ihlr-2017	699	133	hhs	hhs	PROPN
ihlr-2017	699	134	“	"	PUNCT
ihlr-2017	699	135	submit	submit	VERB
ihlr-2017	699	136	to	to	ADP
ihlr-2017	699	137	the	the	DET
ihlr-2017	699	138	committees	committee	NOUN
ihlr-2017	699	139	on	on	ADP
ihlr-2017	699	140	ways	way	NOUN
ihlr-2017	699	141	and	and	CCONJ
ihlr-2017	699	142	means	mean	NOUN
ihlr-2017	699	143	,	,	PUNCT
ihlr-2017	699	144	education	education	NOUN
ihlr-2017	699	145	and	and	CCONJ
ihlr-2017	699	146	labor	labor	NOUN
ihlr-2017	699	147	,	,	PUNCT
ihlr-2017	699	148	and	and	CCONJ
ihlr-2017	699	149	energy	energy	NOUN
ihlr-2017	699	150	and	and	CCONJ
ihlr-2017	699	151	commerce	commerce	NOUN
ihlr-2017	699	152	of	of	ADP
ihlr-2017	699	153	the	the	DET
ihlr-2017	699	154	house	house	NOUN
ihlr-2017	699	155	of	of	ADP
ihlr-2017	699	156	representatives	representative	NOUN
ihlr-2017	699	157	and	and	CCONJ
ihlr-2017	699	158	to	to	ADP
ihlr-2017	699	159	the	the	DET
ihlr-2017	699	160	committees	committee	NOUN
ihlr-2017	699	161	on	on	ADP
ihlr-2017	699	162	finance	finance	NOUN
ihlr-2017	699	163	and	and	CCONJ
ihlr-2017	699	164	health	health	NOUN
ihlr-2017	699	165	,	,	PUNCT
ihlr-2017	699	166	education	education	NOUN
ihlr-2017	699	167	,	,	PUNCT
ihlr-2017	699	168	labor	labor	NOUN
ihlr-2017	699	169	,	,	PUNCT
ihlr-2017	699	170	and	and	CCONJ
ihlr-2017	699	171	pensions	pension	NOUN
ihlr-2017	699	172	of	of	ADP
ihlr-2017	699	173	the	the	DET
ihlr-2017	699	174	senate	senate	PROPN
ihlr-2017	699	175	an	an	DET
ihlr-2017	699	176	annual	annual	ADJ
ihlr-2017	699	177	report	report	NOUN
ihlr-2017	699	178	”	"	PUNCT
ihlr-2017	699	179	that	that	PRON
ihlr-2017	699	180	includes	include	VERB
ihlr-2017	699	181	information	information	NOUN
ihlr-2017	699	182	on	on	ADP
ihlr-2017	699	183	all	all	DET
ihlr-2017	699	184	hospitals	hospital	NOUN
ihlr-2017	699	185	(	(	PUNCT
ihlr-2017	699	186	i.e.	i.e.	X
ihlr-2017	699	187	,	,	PUNCT
ihlr-2017	699	188	nonprofit	nonprofit	ADJ
ihlr-2017	699	189	,	,	PUNCT
ihlr-2017	699	190	for	for	ADP
ihlr-2017	699	191	-	-	PUNCT
ihlr-2017	699	192	profit	profit	NOUN
ihlr-2017	699	193	,	,	PUNCT
ihlr-2017	699	194	and	and	CCONJ
ihlr-2017	699	195	government	government	NOUN
ihlr-2017	699	196	owned	own	VERB
ihlr-2017	699	197	)	)	PUNCT
ihlr-2017	699	198	regarding	regard	VERB
ihlr-2017	699	199	charity	charity	NOUN
ihlr-2017	699	200	care	care	NOUN
ihlr-2017	699	201	,	,	PUNCT
ihlr-2017	699	202	bad	bad	ADJ
ihlr-2017	699	203	debt	debt	NOUN
ihlr-2017	699	204	,	,	PUNCT
ihlr-2017	699	205	and	and	CCONJ
ihlr-2017	699	206	the	the	DET
ihlr-2017	699	207	unreimbursed	unreimburse	VERB
ihlr-2017	699	208	cost	cost	NOUN
ihlr-2017	699	209	of	of	ADP
ihlr-2017	699	210	medicaid	medicaid	PROPN
ihlr-2017	699	211	and	and	CCONJ
ihlr-2017	699	212	medicare.239	medicare.239	VERB
ihlr-2017	699	213	the	the	DET
ihlr-2017	699	214	secretaries	secretary	NOUN
ihlr-2017	699	215	must	must	AUX
ihlr-2017	699	216	also	also	ADV
ihlr-2017	699	217	conduct	conduct	VERB
ihlr-2017	699	218	a	a	DET
ihlr-2017	699	219	study	study	NOUN
ihlr-2017	699	220	on	on	ADP
ihlr-2017	699	221	costs	cost	NOUN
ihlr-2017	699	222	associated	associate	VERB
ihlr-2017	699	223	with	with	ADP
ihlr-2017	699	224	nonprofit	nonprofit	ADJ
ihlr-2017	699	225	hospitals	hospital	NOUN
ihlr-2017	699	226	’	'	PUNCT
ihlr-2017	699	227	community	community	NOUN
ihlr-2017	699	228	benefit	benefit	NOUN
ihlr-2017	699	229	activities	activity	NOUN
ihlr-2017	699	230	,	,	PUNCT
ihlr-2017	699	231	and	and	CCONJ
ihlr-2017	699	232	pro	pro	X
ihlr-2017	699	233	(	(	PUNCT
ihlr-2017	699	234	possibly	possibly	ADV
ihlr-2017	699	235	jeopardizing	jeopardize	VERB
ihlr-2017	699	236	access	access	NOUN
ihlr-2017	699	237	to	to	AUX
ihlr-2017	699	238	care	care	VERB
ihlr-2017	699	239	for	for	ADP
ihlr-2017	699	240	beneficiaries	beneficiary	NOUN
ihlr-2017	699	241	)	)	PUNCT
ihlr-2017	699	242	.	.	PUNCT
ihlr-2017	699	243	”	"	PUNCT
ihlr-2017	700	1	moreover	moreover	ADV
ihlr-2017	700	2	,	,	PUNCT
ihlr-2017	700	3	simulations	simulation	NOUN
ihlr-2017	700	4	suggest	suggest	VERB
ihlr-2017	700	5	that	that	SCONJ
ihlr-2017	700	6	approximately	approximately	ADV
ihlr-2017	700	7	twenty	twenty	NUM
ihlr-2017	700	8	percent	percent	NOUN
ihlr-2017	700	9	of	of	ADP
ihlr-2017	700	10	inpatient	inpatient	NOUN
ihlr-2017	700	11	service	service	NOUN
ihlr-2017	700	12	providers	provider	NOUN
ihlr-2017	700	13	would	would	AUX
ihlr-2017	700	14	become	become	VERB
ihlr-2017	700	15	unprofitable	unprofitable	ADJ
ihlr-2017	700	16	within	within	ADP
ihlr-2017	700	17	ten	ten	NUM
ihlr-2017	700	18	years	year	NOUN
ihlr-2017	700	19	due	due	ADP
ihlr-2017	700	20	to	to	ADP
ihlr-2017	700	21	productivity	productivity	NOUN
ihlr-2017	700	22	adjustments	adjustment	NOUN
ihlr-2017	700	23	.	.	PUNCT
ihlr-2017	700	24	)	)	PUNCT
ihlr-2017	700	25	.	.	PUNCT
ihlr-2017	701	1	234	234	NUM
ihlr-2017	701	2	.	.	PUNCT
ihlr-2017	702	1	see	see	VERB
ihlr-2017	702	2	generally	generally	ADV
ihlr-2017	702	3	centers	center	NOUN
ihlr-2017	702	4	for	for	ADP
ihlr-2017	702	5	medicare	medicare	PROPN
ihlr-2017	702	6	and	and	CCONJ
ihlr-2017	702	7	medicaid	medicaid	PROPN
ihlr-2017	702	8	services	services	PROPN
ihlr-2017	702	9	,	,	PUNCT
ihlr-2017	702	10	department	department	NOUN
ihlr-2017	702	11	of	of	ADP
ihlr-2017	702	12	health	health	PROPN
ihlr-2017	702	13	and	and	CCONJ
ihlr-2017	702	14	human	human	PROPN
ihlr-2017	702	15	services	service	NOUN
ihlr-2017	702	16	,	,	PUNCT
ihlr-2017	702	17	national	national	ADJ
ihlr-2017	702	18	health	health	NOUN
ihlr-2017	702	19	expenditure	expenditure	NOUN
ihlr-2017	702	20	projections	projection	NOUN
ihlr-2017	702	21	2009	2009	NUM
ihlr-2017	702	22	-	-	SYM
ihlr-2017	702	23	2019	2019	NUM
ihlr-2017	702	24	(	(	PUNCT
ihlr-2017	702	25	2009	2009	NUM
ihlr-2017	702	26	)	)	PUNCT
ihlr-2017	702	27	,	,	PUNCT
ihlr-2017	702	28	available	available	ADJ
ihlr-2017	702	29	at	at	ADP
ihlr-2017	702	30	http://www.cms.gov/nationalhealthexpenddata/downloads/proj2009	http://www.cms.gov/nationalhealthexpenddata/downloads/proj2009	PROPN
ihlr-2017	702	31	.pdf	.pdf	PROPN
ihlr-2017	702	32	.	.	PUNCT
ihlr-2017	703	1	235	235	NUM
ihlr-2017	703	2	.	.	PUNCT
ihlr-2017	704	1	patient	patient	ADJ
ihlr-2017	704	2	protection	protection	NOUN
ihlr-2017	704	3	and	and	CCONJ
ihlr-2017	704	4	affordable	affordable	ADJ
ihlr-2017	704	5	care	care	PROPN
ihlr-2017	704	6	act	act	PROPN
ihlr-2017	704	7	,	,	PUNCT
ihlr-2017	704	8	pub	pub	NOUN
ihlr-2017	704	9	.	.	PUNCT
ihlr-2017	705	1	law	law	NOUN
ihlr-2017	705	2	no	no	INTJ
ihlr-2017	705	3	.	.	NOUN
ihlr-2017	705	4	111	111	NUM
ihlr-2017	705	5	-	-	SYM
ihlr-2017	705	6	148	148	NUM
ihlr-2017	705	7	,	,	PUNCT
ihlr-2017	705	8	124	124	NUM
ihlr-2017	705	9	stat	stat	NOUN
ihlr-2017	705	10	.	.	PUNCT
ihlr-2017	706	1	119	119	NUM
ihlr-2017	706	2	(	(	PUNCT
ihlr-2017	706	3	2010	2010	NUM
ihlr-2017	706	4	)	)	PUNCT
ihlr-2017	706	5	,	,	PUNCT
ihlr-2017	706	6	available	available	ADJ
ihlr-2017	706	7	at	at	ADP
ihlr-2017	706	8	http://www.gpo.gov:80/fdsys/pkg/plaw-111publ148/pdf/plaw-111	http://www.gpo.gov:80/fdsys/pkg/plaw-111publ148/pdf/plaw-111	PROPN
ihlr-2017	706	9	publ148.pdf	publ148.pdf	NOUN
ihlr-2017	706	10	.	.	PUNCT
ihlr-2017	707	1	236	236	NUM
ihlr-2017	707	2	.	.	PUNCT
ihlr-2017	708	1	health	health	NOUN
ihlr-2017	708	2	care	care	NOUN
ihlr-2017	708	3	and	and	CCONJ
ihlr-2017	708	4	education	education	NOUN
ihlr-2017	708	5	reconciliation	reconciliation	NOUN
ihlr-2017	708	6	act	act	NOUN
ihlr-2017	708	7	of	of	ADP
ihlr-2017	708	8	2010	2010	NUM
ihlr-2017	708	9	,	,	PUNCT
ihlr-2017	708	10	pub	pub	NOUN
ihlr-2017	708	11	.	.	PUNCT
ihlr-2017	709	1	law	law	NOUN
ihlr-2017	709	2	no	no	NOUN
ihlr-2017	709	3	.	.	PUNCT
ihlr-2017	710	1	111–152	111–152	NUM
ihlr-2017	710	2	,	,	PUNCT
ihlr-2017	710	3	124	124	NUM
ihlr-2017	710	4	stat	stat	NOUN
ihlr-2017	710	5	.	.	PUNCT
ihlr-2017	711	1	1029	1029	NUM
ihlr-2017	711	2	(	(	PUNCT
ihlr-2017	711	3	2010	2010	NUM
ihlr-2017	711	4	)	)	PUNCT
ihlr-2017	711	5	,	,	PUNCT
ihlr-2017	711	6	available	available	ADJ
ihlr-2017	711	7	at	at	ADP
ihlr-2017	711	8	http://www.gpo.gov:80/fdsys/pkg/plaw-111publ152/	http://www.gpo.gov:80/fdsys/pkg/plaw-111publ152/	PROPN
ihlr-2017	711	9	pdf	pdf	NOUN
ihlr-2017	711	10	/	/	SYM
ihlr-2017	711	11	plaw-111publ152.pdf	plaw-111publ152.pdf	NOUN
ihlr-2017	711	12	(	(	PUNCT
ihlr-2017	711	13	the	the	DET
ihlr-2017	711	14	reconciliation	reconciliation	NOUN
ihlr-2017	711	15	act	act	NOUN
ihlr-2017	711	16	amended	amend	VERB
ihlr-2017	711	17	the	the	DET
ihlr-2017	711	18	ppaca	ppaca	NOUN
ihlr-2017	711	19	to	to	PART
ihlr-2017	711	20	include	include	VERB
ihlr-2017	711	21	,	,	PUNCT
ihlr-2017	711	22	among	among	ADP
ihlr-2017	711	23	other	other	ADJ
ihlr-2017	711	24	provisions	provision	NOUN
ihlr-2017	711	25	,	,	PUNCT
ihlr-2017	711	26	an	an	DET
ihlr-2017	711	27	increase	increase	NOUN
ihlr-2017	711	28	in	in	ADP
ihlr-2017	711	29	tax	tax	NOUN
ihlr-2017	711	30	credits	credit	NOUN
ihlr-2017	711	31	for	for	ADP
ihlr-2017	711	32	individuals	individual	NOUN
ihlr-2017	711	33	to	to	PART
ihlr-2017	711	34	purchase	purchase	VERB
ihlr-2017	711	35	insurance	insurance	NOUN
ihlr-2017	711	36	,	,	PUNCT
ihlr-2017	711	37	closure	closure	NOUN
ihlr-2017	711	38	of	of	ADP
ihlr-2017	711	39	the	the	DET
ihlr-2017	711	40	medicare	medicare	PROPN
ihlr-2017	711	41	part	part	NOUN
ihlr-2017	712	1	d	d	PRON
ihlr-2017	712	2	“	"	PUNCT
ihlr-2017	712	3	donut	donut	NOUN
ihlr-2017	712	4	hole	hole	NOUN
ihlr-2017	712	5	”	"	PUNCT
ihlr-2017	712	6	by	by	ADP
ihlr-2017	712	7	2020	2020	NUM
ihlr-2017	712	8	,	,	PUNCT
ihlr-2017	712	9	and	and	CCONJ
ihlr-2017	712	10	tax	tax	NOUN
ihlr-2017	712	11	subsidies	subsidy	NOUN
ihlr-2017	712	12	for	for	ADP
ihlr-2017	712	13	low	low	ADJ
ihlr-2017	712	14	income	income	NOUN
ihlr-2017	712	15	households	household	NOUN
ihlr-2017	712	16	.	.	PUNCT
ihlr-2017	712	17	)	)	PUNCT
ihlr-2017	712	18	.	.	PUNCT
ihlr-2017	713	1	237	237	NUM
ihlr-2017	713	2	.	.	PUNCT
ihlr-2017	714	1	§	§	PROPN
ihlr-2017	714	2	9007	9007	NUM
ihlr-2017	714	3	,	,	PUNCT
ihlr-2017	714	4	124	124	NUM
ihlr-2017	714	5	stat	stat	NOUN
ihlr-2017	714	6	.	.	PUNCT
ihlr-2017	715	1	at	at	ADP
ihlr-2017	715	2	855	855	NUM
ihlr-2017	715	3	-	-	SYM
ihlr-2017	715	4	57	57	NUM
ihlr-2017	715	5	.	.	PUNCT
ihlr-2017	716	1	238	238	NUM
ihlr-2017	716	2	.	.	PUNCT
ihlr-2017	717	1	§	§	PROPN
ihlr-2017	717	2	4959	4959	NUM
ihlr-2017	717	3	,	,	PUNCT
ihlr-2017	717	4	124	124	NUM
ihlr-2017	717	5	stat	stat	NOUN
ihlr-2017	717	6	.	.	PUNCT
ihlr-2017	718	1	at	at	ADP
ihlr-2017	718	2	855	855	NUM
ihlr-2017	718	3	-	-	SYM
ihlr-2017	718	4	57	57	NUM
ihlr-2017	718	5	.	.	PUNCT
ihlr-2017	718	6	239	239	NUM
ihlr-2017	718	7	.	.	PUNCT
ihlr-2017	719	1	i	i	PRON
ihlr-2017	719	2	d.	d.	PROPN
ihlr-2017	719	3	at	at	ADP
ihlr-2017	719	4	858	858	NUM
ihlr-2017	719	5	-	-	SYM
ihlr-2017	719	6	59	59	NUM
ihlr-2017	719	7	.	.	PUNCT
ihlr-2017	720	1	2011	2011	NUM
ihlr-2017	720	2	]	]	PUNCT
ihlr-2017	720	3	hospital	hospital	NOUN
ihlr-2017	720	4	tax	tax	NOUN
ihlr-2017	720	5	-	-	PUNCT
ihlr-2017	720	6	exemption	exemption	NOUN
ihlr-2017	720	7	and	and	CCONJ
ihlr-2017	720	8	the	the	DET
ihlr-2017	720	9	community	community	NOUN
ihlr-2017	720	10	benefit	benefit	NOUN
ihlr-2017	720	11	standard	standard	NOUN
ihlr-2017	720	12	397	397	NUM
ihlr-2017	720	13	vide	vide	NOUN
ihlr-2017	720	14	an	an	DET
ihlr-2017	720	15	additional	additional	ADJ
ihlr-2017	720	16	report	report	NOUN
ihlr-2017	720	17	,	,	PUNCT
ihlr-2017	720	18	no	no	ADV
ihlr-2017	720	19	later	later	ADV
ihlr-2017	720	20	than	than	ADP
ihlr-2017	720	21	2015.240	2015.240	NUM
ihlr-2017	720	22	clearly	clearly	ADV
ihlr-2017	720	23	,	,	PUNCT
ihlr-2017	720	24	the	the	DET
ihlr-2017	720	25	ppaca	ppaca	NOUN
ihlr-2017	720	26	demonstrates	demonstrate	VERB
ihlr-2017	720	27	congress	congress	PROPN
ihlr-2017	720	28	’	'	PUNCT
ihlr-2017	720	29	concern	concern	NOUN
ihlr-2017	720	30	with	with	ADP
ihlr-2017	720	31	community	community	NOUN
ihlr-2017	720	32	benefit	benefit	NOUN
ihlr-2017	720	33	accountability	accountability	NOUN
ihlr-2017	720	34	;	;	PUNCT
ihlr-2017	720	35	however	however	ADV
ihlr-2017	720	36	,	,	PUNCT
ihlr-2017	720	37	it	it	PRON
ihlr-2017	720	38	also	also	ADV
ihlr-2017	720	39	reveals	reveal	VERB
ihlr-2017	720	40	a	a	DET
ihlr-2017	720	41	reluctance	reluctance	NOUN
ihlr-2017	720	42	to	to	PART
ihlr-2017	720	43	approach	approach	VERB
ihlr-2017	720	44	the	the	DET
ihlr-2017	720	45	issue	issue	NOUN
ihlr-2017	720	46	in	in	ADP
ihlr-2017	720	47	an	an	DET
ihlr-2017	720	48	uncompromising	uncompromising	NOUN
ihlr-2017	720	49	manner	manner	NOUN
ihlr-2017	720	50	(	(	PUNCT
ihlr-2017	720	51	i.e.	i.e.	X
ihlr-2017	720	52	,	,	PUNCT
ihlr-2017	720	53	fixed	fix	VERB
ihlr-2017	720	54	charity	charity	NOUN
ihlr-2017	720	55	care	care	NOUN
ihlr-2017	720	56	requirements	requirement	NOUN
ihlr-2017	720	57	)	)	PUNCT
ihlr-2017	720	58	and	and	CCONJ
ihlr-2017	720	59	a	a	DET
ihlr-2017	720	60	desire	desire	NOUN
ihlr-2017	720	61	to	to	PART
ihlr-2017	720	62	defer	defer	VERB
ihlr-2017	720	63	to	to	ADP
ihlr-2017	720	64	the	the	DET
ihlr-2017	720	65	expertise	expertise	NOUN
ihlr-2017	720	66	of	of	ADP
ihlr-2017	720	67	the	the	DET
ihlr-2017	720	68	department	department	PROPN
ihlr-2017	720	69	of	of	ADP
ihlr-2017	720	70	treasury	treasury	PROPN
ihlr-2017	720	71	and	and	CCONJ
ihlr-2017	720	72	hhs	hhs	PROPN
ihlr-2017	720	73	.	.	PROPN
ihlr-2017	720	74	240	240	NUM
ihlr-2017	720	75	.	.	PUNCT
ihlr-2017	721	1	i	i	PRON
ihlr-2017	721	2	d.	d.	PROPN