Non-Profit Hospitals, Tax Exemptions and Access for the Uninsured

Pittsburgh Journal of Environmental & Public Health Law, Vol. 2, Spring 2008

U. of Pittsburgh Legal Studies Research Paper No. 2009-06

8 Pages Posted: 26 Feb 2009  

Mary Crossley

University of Pittsburgh - School of Law

Abstract

These comments approach the topic of tax exemption for non-profit hospitals from the perspective of the 46 plus million Americans who have no health insurance and the significant additional number who are underinsured. In essence, persons who are underinsured have some form of health coverage but they remain at serious risk for significant out-of-pocket expenditures when they become sick. From this perspective, the key question is what role, if any, do the non-profit health care sector and, more particularly, non-profit hospitals have to play in addressing the vexing problems posed by the large number of uninsured and underinsured. These problems tend to be discussed primarily, although not exclusively, as problems of access.

To put the question in specific terms: Is tax exemption for non-profit hospitals a tool that could be used effectively to address, or at least to help to address, these problems? Should we try to fashion tax exemption standards for non-profit hospitals into a tool for responding to some of the challenges posed by the growing number of uninsured in our society?

Keywords: non-profit health care, non-profit hospital, tax exemption, standards, uninsured, underinsured, responsibility

Suggested Citation

Crossley, Mary, Non-Profit Hospitals, Tax Exemptions and Access for the Uninsured. U. of Pittsburgh Legal Studies Research Paper No. 2009-06; U. of Pittsburgh Legal Studies Research Paper No. 2009-06. Available at SSRN: https://ssrn.com/abstract=1335262

Mary Crossley (Contact Author)

University of Pittsburgh - School of Law ( email )

3900 Forbes Ave.
Pittsburgh, PA 15260
United States
412-648-5300 (Phone)
412-648-2649 (Fax)

HOME PAGE: http://www.law.pitt.edu/people/mary-crossley

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