PubMed Health⌕ Search

Biomedical subjects

R Annis

Publications and source records attributed to R Annis.

9 recordsLinked to original sources
PubMed1988

Tax exemption: why not-for-profits deserve it.

Not-for-profit healthcare facilities' tax-exempt status is coming under attack, particularly in congressional hearings on the unrelated business income tax. Therefore tax-exempt providers must keep adequate records of all services and expenditures to demonstrate and preserve their exempt nature. A facility qualifies for tax exemption by demonstrating that it is legally organized to achieve its exempt purpose and that the bulk of its activities is directed toward that goal. The exemption indicates an agreement between the government and the facility: The government is willing to forgo collection of the tax due because the facility performs tasks that would otherwise befall the government, in particular, caring for the indigent. In addition to such care, other social goods flowing from tax-exempt healthcare facilities include their responsiveness to the needs of the nation, their desire to benefit the community, the medical training they provide, and their role as outlets for philanthropy. Before great changes are made in the unrelated business income tax, tax-exempt facilities must make legislatures and the public aware of the vital services they provide.

Charities↗
PubMed1986

Quantitative relations between exposure to respirable coalmine dust and coalworkers' simple pneumoconiosis in men who have worked as miners but have left the coal industry.

Present estimates of the quantitative relations between exposure to mixed respirable coalmine dust and risk of developing coalworkes' simple pneumoconiosis are based on studies of working miners. These studies did not include men who had been miners but had left the coal industry, and it was not known whether the estimates of risk were also appropriate for these men. The results are reported of a study in which the dust/disease relations in men who have been miners but have left the industry have been compared with those in men who have remained in it. A sample of 17738 men who were first examined when working in 24 British collieries in the 1950s has been followed up about 22 years later. It was possible to examine 61% of the survivors, 44% of the original sample. Simple pneumoconiosis was more frequent among men (particularly older men) who had left the industry than among those who had stayed in it. A detailed analysis did not show any systematic or statistically significant difference between men who stayed and men who left in the quantitative relations between dust exposure and simple pneumoconiosis. Present estimates of risk of simple pneumoconiosis in relation to exposure to mixed respirable dust in working miners adequately describe the relation found in men who have been miners but have left the industry.

Adult↗