The commerciality of non-profit hospitals requires them to be taxed: Bringing the debate to a conclusion
Date
2023
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
University of Virginia
YU Faculty Profile
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 .