Community Benefit in Context: Origins and Evolution - ACA Section 9007

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dc.contributor.authorSomerville, Martha H.
dc.date.accessioned2019-07-09T12:52:36Z
dc.date.available2019-03-25T14:37:29Z
dc.date.issued2012-06
dc.descriptionAmerican Health Lawyers Associationen_US
dc.description.abstractHilltop Hospital Community Benefit Program Director Martha H. Somerville, JD, MPH, presented at the American Health Lawyers Association’s June 21, 2012, webinar titled Protecting Tax Exemption Under the ACA: Exploring New Requirements Related to Community Needs Assessments; Financial Assistance Policies; and Billing and Collection Policies and Procedures. Somerville’s presentation, titled Community Benefit in Context: Evolution to ACA §9007, provided an overview of the origins and evolution of charitable tax exemption, the community benefit standard, and current tax exemption requirements for nonprofit hospitals. This brief provides background and support for the presentation.en_US
dc.description.sponsorshipHilltop’s Hospital Community Benefit Program, funded by the Kresge Foundation and the Robert Wood Johnson Foundation, is the central resource created specifically for state and local policymakers who seek to ensure that tax-exempt hospital community benefit activities are responsive to pressing community health needs.en_US
dc.description.urihttps://www.hilltopinstitute.org/wp-content/uploads/publications/Community-Benefit-in-Context-Origins-and-Evolution-ACA-Section-9007.pdfen_US
dc.format.extent7 pagesen_US
dc.genrereportsen_US
dc.identifierdoi:10.13016/m2s0zp-opbr
dc.identifier.urihttp://hdl.handle.net/11603/13144
dc.language.isoen_USen_US
dc.publisherThe Hilltop Instituteen_US
dc.relation.isAvailableAtThe University of Maryland, Baltimore County (UMBC)
dc.relation.ispartofThe Hilltop Institute (UMBC) Works
dc.relation.ispartofUMBC Faculty Collection
dc.rightsThis item is likely protected under Title 17 of the U.S. Copyright Law. Unless on a Creative Commons license, for uses protected by Copyright Law, contact the copyright holder or the author.
dc.subjectnonprofit (tax-exempt) hospitalsen_US
dc.subjectU.S. statutes on charitable tax exemptionen_US
dc.subjectThe Affordable Care Act (ACA)en_US
dc.subjectcommunity benefitsen_US
dc.titleCommunity Benefit in Context: Origins and Evolution - ACA Section 9007en_US
dc.typeTexten_US

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