Nonprofit classification decisions in response to threshold-based charity care incentives

2021 ◽  
pp. 100525
Author(s):  
Melvin A. Lamboy-Ruiz ◽  
Donald Lien ◽  
Pamela C. Smith
Keyword(s):  
2021 ◽  
Vol 40 (4) ◽  
pp. 629-636
Author(s):  
Ge Bai ◽  
Hossein Zare ◽  
Matthew D. Eisenberg ◽  
Daniel Polsky ◽  
Gerard F. Anderson

JAMA ◽  
1999 ◽  
Vol 281 (12) ◽  
pp. 1087 ◽  
Author(s):  
Peter J. Cunningham
Keyword(s):  

2021 ◽  
Vol 30 (2) ◽  
pp. 116-119
Author(s):  
Makoto Oe ◽  
Kahori Tsuruoka ◽  
Yumiko Ohashi ◽  
Kimie Takehara ◽  
Hiroshi Noguchi ◽  
...  

Objective: Early identification of pre-ulcerative pathology is important to preventing diabetic foot ulcers (DFU), but signs of inflammation are difficult to detect on the feet of patients with diabetic neuropathy due to decreased sensation. However, infrared thermography can objectively identify inflammation. Therefore, a device that allows patients to visualise thermograms of their feet might be an effective way to prevent DFU. We aimed to determine the effects of a novel self-monitoring device to prevent DFU using a thermograph attached to a smartphone. Method: A self-monitoring device comprising a mobile thermograph attached to a smartphone on a selfie stick was created, and its effects in two patients with diabetic neuropathy and foot calluses assessed. Results: For one patient, he understood that walking too much increased the temperature in the skin of his feet (a sign of inflammation). The other patient could not detect high-risk findings, because the temperature of his skin did not increase during the study period. Conclusion: This device might provide self-care incentives to prevent DFU, although some issues, such as the automatic detection of high-risk thermographic changes, need to be improved.


2006 ◽  
Vol 4 (1) ◽  
pp. 101-116 ◽  
Author(s):  
Pamela C. Smith ◽  
Aaron D. Crabtree

Tax-exempt classification of nonprofit hospitals has been increasingly subject to federal and state examination. Considering the benefits tax-exempt entities receive, it should not be surprising that these organizations face heavy regulatory scrutiny. The problem for tax-exempt hospitals is the lack of a clear and concise definition of charity care in order to maintain exempt status. State and local regulations aside, the IRS has not presented a consistent position regarding standards for nonprofit hospitals. This paper examines the evolution of hospital tax-exempt status and its relationship to charity care. Given the IRS's evolving and conflicting definitions of charity care, we can expect this issue to be debated for a long time to come.


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