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Abstract: 

Congress and others have been concerned that the playing field between charitable and non-charitable hospitals and medical facilities has not been level, and the differences between them sufficiently unclear, that something must be done. IRS Commissioner Mark Everson expressed a need for “bright-line tests” that would allow for easier compliance and enforcement in distinguishing charitable and noncharitable hospitals. In Present Law and Background Relating to the Tax-Exempt Status of Charitable Hospitals, the Joint Committee looked at the present tax rules concerning charitable hospitals and financing of such hospitals. The Joint Committee notes that the Form 1023 threshold to charitable status should perhaps be followed up by a more specific Form 990 that would assure continued compliance. The IRS has suggested that such revisions are in the pipeline.

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