Duke Center for Health Policy

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Duke Center for Health Policy
Hospital Conversion
Not-for-Profit Federal Tax Law


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Description from Guide to Communities Considering Hospital Conversion

Warren, Gorham, & Lamont
"Federal Taxation of Hospitals & Health Care Organizations."
Article – Index of health care regulations.
Warren, Gorham, & Lamont
"Federal and State Taxation of Exempt Organizations."
Article – Index of exempt regulations.
Tax Notes (Tax News)
"IRS Working on Guidance for Changing Health Care Industry."
Article – Case-by-case basis for tax-exempt status, no set guidelines, 1995.
Healthcare Financial Management
"How Intermediate Sanctions Change the Dynamics of Healthcare Transactions."
Article – Taxpayer Bill of Rights 2 changes tax-exempt status in partnerships.
Modern Healthcare
"IRS Mulls Rules to Open Boards to."
Article – $$. Up to 49% nonprofit hospital's board may be doctors and hospital administrators.
Modern Healthcare
"IRS Hints at Future."
Article – $$. Joint ventures not tax-free unless not-for-profit controls its own assets.

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