Biomedical subjects
Publications and source records attributed to S F Holub.
Three organizations that recently took the IRS to court to obtain tax-exempt status under section 501(c)(3) of the code have won their cases--an HMO and a PSRO on the basis of their benefit to the community, and a cooperative hospital laundry because of its connection with tax-exempt institutions and its nonprofit operation.
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With the IRS apparently making health care institutions the focus of a nationwide audit emphasis, hospital administrators will want to prepare themselves for confident handling of audits. Four types of audit procedures are explained, suggestions are made for getting a hospital ready for an audit, and strategies are suggested for maintaining control over the audit's progress.
Preparation enables an administrator to control the hospital's participation in IRS audit procedures, to fulfill the requirements essential to the institution's tax-exempt status, and to choose the most appropriate alternative at the postaudit conference.