On March 18, 2010, the Illinois Supreme Court denied property tax exemption to a not-for-profit hospital in the nationally watched Provena case. The plurality’s reasoning has implications for many nonprofits beyond hospitals.
community benefit
Tax Exemption Changes Possible for Hospitals as Part of Health Reform
By Elizabeth M. Mills on
Section 9007 of the health reform bill passed by the Senate on December 24, 2009 contains specific requirements for Section 501(c)(3) hospitals wishing to retain their tax exemption. This development is of interest to all exempt organizations, not just hospitals, because it is another example of Congressional action imposing specific standards on particular types of exempt organizations.
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