Excerpt from Proposals and Issues Relating to the Tax-Exempt Status of Not-for-Profit Hospitals, Including Descriptions of H. R. 1374 and H. R. 790: Scheduled for a Hearing Before the Committee on Ways and Means on July 10, 1991 Although not-for-profit hospitals generally are recognized as tax-exempt by virtue of being charitable organizations, some also could qualify for exemption as educational organizations because they are organized and operated primarily for medical education and research purposes. This discussion, however, focuses on the most commonly recognized standard under section a charitable purpose.is not conclusive that a hospital is not operated for charitable purposes to the full extent of its financial may furnish services at reduced rates which are below cost, and thereby render charity in that manner. It may also set aside earnings which it uses for improvements and additions to hospital facilities. It must not, however, refuse to accept patients in need of hospital care who cannot pay for such services. Furthermore, if it operates with the expectation of full payment from all those to whom it renders services, it does not dispense charity merely because some of its patients fail to pay for the services rendered. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.