The Law of Tax-Exempt Healthcare Organizations, 3rd Edition

CHAPTER THREE

Criticisms of Tax Exemption

• § 3.1 Criticisms in General
• § 3.2 Criticisms of Tax Exemption for Healthcare Organizations
• § 3.3 The Commerciality Doctrine
  • (a) Introduction
  • (c) The Contemporary View
  • (d) Commerciality Doctrine and Healthcare Organizations

p. 36, carryover paragraph. Insert footnote following last line:

^2.1 For example, the National Commission on Fiscal Responsibility and Reform, created by executive order, issued a report on December 1, 2010 (titled “The Moment of Truth”), calling for federal government deficit reduction and tax law simplification; one proposal is repeal of all tax expenditures, including the charitable contribution deductions. Repeal of these deductions may be a high price to pay in pursuit of resolution of government deficits, dramatically reducing the civil aspect of U.S. society.

§ 3.1 CRITICISMS IN GENERAL

p. 37, complete paragraph. Delete last sentence (but not footnote) and substitute:

For example, for years 2010–2014, the tax expenditure figure assigned to the charitable contribution deduction overall is $246.1 billion and for gifts to healthcare organizations is $25.3 billion; the tax expenditure for charitable deductions is the sixth largest.

p. 37, n. 6. Delete second line and substitute:

2010–2014 (JCS-3-10).

§ 3.2 CRITICISMS OF TAX EXEMPTION FOR HEALTHCARE ORGANIZATIONS

p. 50, last paragraph, first line. Delete now and insert then.

p. 51. Insert as second complete paragraph, before heading:

This turmoil has led to ...