Nonprofit Hospitals (in CA): Inconsistent Data Obscure the Economic Value of Their Benefit to Communities, and the Franchise Tax Board Could More Closely Monitor Their Tax-Exempt Status
Do the activities performed by nonprofit hospitals that are exempt from paying taxes because of their nonprofit status, truly qualify as charitable activities that provide a broad public benefit & are consistent with exempt purposes? When taken as a percentage of net patient revenues -- the amounts a hospital receives from patients & third-party payers -- the uncompensated-care costs provided by nonprofit & for-profit hospitals were not significantly different, both including & excluding Medi-Cal costs. Benefits provided to the community, which only nonprofit hospitals are required to report, differentiate nonprofit hospitals from for-profit hospitals, but the categories of services & the assoc. econ. value are not consistently reported among nonprofit hospitals. Illus.
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12 hospitals American Hospital Association amount annual filings application audits of tax-exempt bad debt Benefit Values Reported California Hospital Cedars-Sinai Cedars-Sinai Medical Center certificate CHA/VHA community benefit plans Community Benefit Values community benefits reported continuing eligibility contractual adjustment cost of Medicare county assessors county tax assessors determine economic valuation tables economic values electronic data system eligibility for income ensure Equalization's estimate exempt from paying exempt purposes financial information financial reports for-profit hospitals framework categories Franchise Tax Board granted hospital's hospitals provide hospitals report hospitals submitted hospitals we reviewed identify income tax exemptions Internal Revenue Service IRS audits law requires Medical Center methodologies nonprofit and for-profit Office of Statewide organized and operated patient revenues percent Plans for 2002 programs property tax exemption qualify Statewide Health Planning submitted to Health tax-exempt hospitals tax-exempt nonprofit hospitals tax-exempt organizations tax-exempt status taxes not collected text box uncompensated care uncompensated-care costs Unpaid costs unreimbursed cost
Page 8 - ... carrying on propaganda, or otherwise attempting, to influence legislation . . . , and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.
Page 9 - ... (6) The property is irrevocably dedicated to religious, charitable, scientific, or hospital purposes and upon the liquidation, dissolution or abandonment of the owner will not inure to the benefit of any private person except a fund, foundation or corporation organized and operated for religious, hospital, scientific, or charitable purposes...
Page 46 - We conducted this review under the authority vested in the California State Auditor by Section 8543 et seq. of the California Government Code and according to generally accepted government auditing standards. We limited our review to those areas specified in the audit scope section of the report.
Page 9 - The property is used for the actual operation of the exempt activity; (4) The property is not used or operated by the owner or by any other person so as to benefit any officer, trustee, director, shareholder, member, employee, contributor, or bondholder of the owner or operator, or any other person, through the distribution of profits, payment of excessive charges or...
Page 62 - Members of the Legislature Office of the Lieutenant Governor Milton Marks Commission on California State Government Organization and Economy Department of Finance Attorney General State Controller State Treasurer Legislative Analyst Senate Office of Research California Research Bureau Capitol Press...
Page 7 - ... organized and operated exclusively for religious, charitable, scientific, public safety testing, literary, or educational purposes; to foster national or international amateur sports; or for the prevention of cruelty to children or animals.
Page 38 - Organizations described in section 501(c)(3) must also attach a schedule showing the names and addresses of the five employees (if any) who received the greatest amount of annual compensation in excess of $30,000; the total number of other employees who received annual compensation in excess of $30,000; the names and addresses of the five independent contractors (if any) who performed personal services of a professional nature for the organization (such as attorneys, accountants, and doctors, whether...