The commerciality of non-profit hospitals requires them to be taxed: Bringing the debate to a conclusion

Date

2023

Journal Title

Journal ISSN

Volume Title

Publisher

University of Virginia

Abstract

Table of contents i. Introduction 402 II. The academic debate about the federal income tax exemption of charitable institutions 407III. Recognizing the commercially of nonprofit hospitals 412 iv. The [...]

Description

Faculty Research Paper / Open access

Keywords

Government regulation, Tax exemption -- Laws, regulations and rules -- Research, State taxation -- Laws, regulations and rules -- Research, Corporations -- Taxation, Capital expenditures -- Taxation -- Laws, regulations and rules -- Research, Charities -- Taxation -- Laws, regulations and rules -- Research, Charitable contributions -- Taxation -- Laws, regulations and rules -- Research, Hospitals, Public -- Taxation -- Laws, regulations and rules -- Research, Tax deductions -- Laws, regulations and rules -- Research, Internal Revenue Code (I.R.C. 168(k)) (I.R.C. 172(b)(1)(D)) (I.R.C. 501(r)), Inflation Reduction Act of 2022

Citation

Zelinsky, E. A. (2023, Spring). The commerciality of non-profit hospitals requires them to be taxed: Bringing the debate to a conclusion. Virginia Tax Review, 42(3). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4233643 .