The Methodist Hospital System: Tax Exemption and Charitable Responsibilities of Not-for-Profit Hospitals

2001 ◽  
Vol 16 (1) ◽  
pp. 67-97 ◽  
Author(s):  
Craig E. Bain ◽  
Alan I. Blankley ◽  
Dana A. Forgione
Keyword(s):  
Financial Reporting ◽  
Attorney General ◽  
Economic Value ◽  
Poor People ◽  
Charity Care ◽  
Hospital System ◽  
For Profit ◽  
Not For Profit ◽  
The Social ◽  
Tax Exempt

In November 1990, the Texas Attorney General filed a lawsuit against The Methodist Hospital System, alleging that it had failed in its duty to provide enough charity care to poor people. The state claimed that the hospital provided significantly less charity care than the hospital reported; it then filed the suit in an effort to require specific performance—that is, to compel the hospital to provide greater amounts of charity care in the future. The case focuses on the amount of charity care provided before the suit, the economic value of the tax exemption provided to the hospital because it is a not-for-profit (NFP) hospital, and the responsibilities of the hospital given the expectations of society. The case also brings into sharp relief the value of having tax-exempt status and the social and political expectations that accompany the exemption. In addition, the case raises ethical questions concerning these issues, as well as issues involving the financial reporting of the entity and management perquisites.

THE INCEPTION AND EVOLUTION OF FINANCIAL REPORTING IN THE PROTESTANT EPISCOPAL CHURCH IN THE UNITED STATES OF AMERICA

1986 ◽  
Vol 13 (2) ◽  
pp. 55-63 ◽  
Author(s):  
G. A. Swanson ◽  
John C. Gardner
Keyword(s):  
United States ◽  
Financial Reporting ◽  
United States Of America ◽  
The United States ◽  
Episcopal Church ◽  
For Profit ◽  
Not For Profit ◽  
The Church

This research documents the emergence of accounting procedures and concepts in a centrally controlled not-for-profit organization during a period of change and consolidation. The evolution of accounting as prescribed by the General Canons is identified and its implementation throughout the church conferences is examined.

scholarly journals Key considerations for facilitating employment of female Sudanese refugees in Australia

2014 ◽  
Vol 20 (5) ◽  
pp. 671-690 ◽  
Author(s):  
Desireé Gaillard ◽  
Kate Hughes
Keyword(s):  
Government Information ◽  
Academic Literature ◽  
For Profit ◽  
Not For Profit ◽  
Ethnographic Approach ◽  
The Social ◽  
Social Initiatives ◽  
Sudanese Refugees ◽  
Depth Interviews ◽  
Sydney Australia

AbstractThis research is a pilot study on identifying the social initiatives that could potentially provide employment opportunities for female Sudanese refugees settled in western Sydney, Australia. An interpretative ethnographic approach was employed to analyse academic literature, government information and data gathered through in-depth interviews with a not-for-profit organisation working with this community. The outcome of this research emphasises three fundamental questions that relate to community value, customer need and opportunity risk that need to be considered with respect to the limitations that are framed by the social initiatives identified in relation to reducing unemployment for these women. This study revealed an interesting observation: programs that make use of existing skills create new opportunities in the employment market, whereas programmes that provide new skills or a combination of new and existing skills, were more inclined to link to existing opportunities in the employment market.

The career paths of social marketing doctoral graduates

2017 ◽  
Vol 7 (1) ◽  
pp. 18-50 ◽  
Author(s):  
V. Dao Truong
Keyword(s):  
Higher Education ◽  
Social Marketing ◽  
Career Paths ◽  
Research Collaboration ◽  
Full Time ◽  
Doctoral Graduates ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
The Social

Purpose Although the social marketing field has developed relatively quickly, little is known about the careers of students who chose social marketing as their main subject of study. Such research is important not only because it reveals employment trends and mobility but also because it informs policy making with respect to curriculum development as well as raises governmental and societal interest in the social marketing field. This paper aims to analyse the career pathways of doctoral graduates who examined social marketing as the subject of their theses. Doctoral graduates represent a special group in a knowledge economy, who are considered the best qualified for the creation and dissemination of knowledge and innovation. Design/methodology/approach A search strategy identified 209 doctoral-level social marketing theses completed between 1971 and 2015. A survey was then delivered to dissertation authors, which received 117 valid responses. Findings Results indicate that upon graduation, most graduates secured full-time jobs, where about 66 per cent worked in higher education, whereas the others worked in the government, not-for-profit and private sectors. Currently, there is a slight decline in the number of graduates employed in the higher education, government and not-for-profit sectors but an increase in self-employed graduates. A majority of graduates are working in the USA, the UK, Australia and Canada. Overall, levels of international mobility and research collaboration are relatively low. Originality/value This is arguably the first study to examine the career paths of social marketing doctoral graduates.

The Effects of Not-for-Profit Hospital Reported Profits and Charitable Care on Perceptions of Tax-Exempt Status

2001 ◽  
Vol 23 (2) ◽  
pp. 50-58 ◽  
Author(s):  
Kathryn J. Jervis Wilkicki
Keyword(s):  
Local Property ◽  
Two Dimensions ◽  
Accounting Firms ◽  
For Profit ◽  
Not For Profit ◽  
Tax Practitioners ◽  
State Income Tax ◽  
Tax Exempt ◽  
State Income ◽  
Main Effects

I investigate whether the hospital tax-exemption decision is a function of (1) reported profits and (2) the amount of charitable care provided. Tax practitioners from public accounting firms made decisions about whether the hospital should maintain federal and state income tax and local property tax exemptions. A between-subject design was used with cases at two dimensions: reported profits (high and low) and level of charitable care (high and low). Findings revealed that the main effects of reported profits and charitable care do not independently appear to affect respondents' perceptions about tax exemption. However, when charitable care is low, respondents' perceptions about tax exemption were negatively influenced by high reported profits.

Animal Spirits or Engaging Spirits?

2017 ◽  
pp. 223-250 ◽  
Author(s):  
Angela Besana
Keyword(s):  
Cluster Analysis ◽  
Welfare State ◽  
Social Economy ◽  
Public Welfare ◽  
Accounting Data ◽  
The Public ◽  
For Profit ◽  
Not For Profit ◽  
The Social

After having discussed the contemporary importance of the not-for-profit and social economy, the chapter builds on a cluster analysis of performances and roles of grant-making foundations, who are the essential node of the cooperation and coopetitiveness, today. This chapter aims to present worldwide grant-making foundations for their performances and profiling according to the latest accounting data and mission reports, which collect results of their projects according to the classification of pure grant-making, networking, leadership, partnership and pooling. With this in mind, the chapter adopts a typical approach of cluster analysis of industrial organization. The cluster analysis emphasizes the profiling of the sample and it allows to separate groups with significant features. The main focus remains on the issues of the finance of the social economy, when the Public Welfare State is too much indebted. Complementary and substitute roles of the Private Welfare State can emerge for the support the not-for-profit economy.

The Challenges of Managing the Private Institutions of Social Solidarity

2017 ◽  
pp. 23-54
Author(s):  
Teresa Dieguez ◽  
Oscarina Conceição ◽  
Ângela Fernandes
Keyword(s):  
Community Integration ◽  
The Elderly ◽  
Social Solidarity ◽  
Private Institutions ◽  
Private Initiative ◽  
Good Practices ◽  
For Profit ◽  
Not For Profit ◽  
The Social ◽  
Different Levels

The Private Institutions of Social Solidarity (IPSS) are constituted as not-for-profit with the purpose of giving organized expression to the moral duty of solidarity and justice among individuals by private initiative. IPSS helps children, young people and families support social and community integration, assist the elderly and disabled, promote and safeguard health, education and vocational training and resolve housing problems. This study focused on the answers offered to the elderly people, specifically through the service provided on the Social Centers. We tried to analyze existing practices, identify good practices and understand their frequency, while understanding the open-mindedness level to change and innovation. As research methodology we conducted surveys among users and technicians. The study concluded that communication is always present between the different institutions even if in different levels. Networking and good practices customized accordingly to the users keep them satisfied and more active in their daily life.

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