Traversing the Regulatory Maze of Charity Care: The Institutional Method and IRC §501(r)

2013 ◽  
Vol 11 (2) ◽  
pp. 68-85
Author(s):  
Linda J. Campbell ◽  
Pamela C. Smith ◽  
J. Michael Hostetler
Keyword(s):  
Normal Level ◽  
Charity Care ◽  
Legal Realism ◽  
Tax Exempt ◽  
History Of ◽  
Healthcare Administrators ◽  
Definition Of ◽  
Concise Definition ◽  
The U.S ◽  
Regulatory Challenges

ABSTRACT The search for a concise definition of charity care continues to elude both practitioners and healthcare administrators. U.S. legislators recently took action by creating the new Internal Revenue Code (IRC) §501(r), mandating hospitals document and justify their tax-exempt status. The new provisions still do not provide a succinct definition of charity care, but may provide an opportunity to establish a quantifiable baseline of the normal level of charity care for hospitals. This paper looks to the history of charity care in the U.S., recent regulatory challenges, the theory of legal realism, and the institutional method to develop an approach to provide clear guidance on acceptable levels of charity care.

The Evolution of Charity Care within the Healthcare Industry

2006 ◽  
Vol 4 (1) ◽  
pp. 101-116 ◽  
Author(s):  
Pamela C. Smith ◽  
Aaron D. Crabtree
Keyword(s):  
Charity Care ◽  
Nonprofit Hospitals ◽  
Tax Exempt ◽  
Long Time ◽  
State And Local ◽  
To Come ◽  
Definition Of ◽  
State Examination ◽  
Concise Definition

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.

scholarly journals Chaos and Order: Contemporary Cosmology and Myth

2020 ◽  
Vol 15 (4) ◽  
Author(s):  
Milan Tomašević
Keyword(s):  
Modern Science ◽  
Cultural Dimension ◽  
Main Task ◽  
Stephen Hawking ◽  
Modern Cosmology ◽  
History Of ◽  
The Creation ◽  
Definition Of ◽  
The Universe ◽  
Concise Definition

The paper offers a definition of cosmology and its connections with mythology, and presents contemporary theories as a secular mythical narrative suitable for anthropological analysis. The paper is dedicated to emphasizing the folklore characteristics of modern cosmology and points to the importance of popular cosmological narratives as reading that contains culturally, philosophically and even religiously relevant elements. Special attention is paid to cosmogonic myths that describe the state of the universe before the creation of space and time. A parallel has been drawn between modern cosmology and conventional cosmogonic myths. In the end, the paper offers a concise definition of popular cosmology and recalls the most important authors and popularizers of modern theories. The main task of the paper is to present the basic concepts that can contribute to a complete understanding of the anthropological character of the presentation of contemporary cosmology that we encounter in popular narratives. The aim of such an analysis is to observe the depth of the significance of modern science for creating a philosophical picture of the world that inherits secular worldviews. By treating popular cosmology as a modern myth, the paper presents a new dimension of the significance of scientific theories for today's civilization. Such an approach unravels the strictly positivist halo of cosmology and points to its anthropological character. The concepts highlighted in the paper serve as an illustration of the significance that the image of the universe and the position of the Earth has for the history of civilization. By presenting the cultural dimension of cosmology, it opens a space for dialogue between different branches of scientific research, i.e. it contributes to the communication of philosophy and science. Equally important, by illuminating the folklore character of the narrative of the origin and history of the universe, a training ground is created for philosophers and theologians who, in their own ways, interpret the creation of everything around us. By drawing attention to authors such as Neil deGrasse Tyson, Lawrence Kraus, Stephen Hawking, Michio Kaku and others, as contemporary bards and narrators, the paper seeks to contribute to the understanding of popular cosmology as an expression of modern man's need for great stories, for narratives that transcend the spatial and temporal frames of one generation, and that is exactly what myths do.

The History of Mitigation in Death Penalty Cases

2020 ◽  
pp. 34-45
Author(s):  
Russell Stetler
Keyword(s):  
Death Penalty ◽  
The United States ◽  
Theory And Practice ◽  
Death Sentences ◽  
Eighth Amendment ◽  
Mitigating Factors ◽  
History Of ◽  
Definition Of ◽  
Effective Representation ◽  
The U.S

This chapter discusses how the theory and practice of mitigation have evolved over more than four decades, thereby helping to define the modern death penalty era in the United States. Prior to 1976, juries generally made death penalty decisions in a unitary proceeding. Juries then had unfettered discretion to impose death sentences, and the results were so arbitrary that in 1972 the U.S. Supreme Court struck down all the existing death penalty statutes. In 1976, the Court approved new statutes that guided jurors’ discretion. The Court required individualized sentencing in which jurors could consider mitigating factors based on the diverse frailties of humankind. This broad definition of what might inspire juries to reject death was elaborated in succeeding decades in a series of decisions relying on the Eighth Amendment. Social workers and other nonlawyers became critical members of multidisciplinary capital defense teams providing effective representation under the Sixth Amendment.

Diplomats, Banana Cowboys, and Archaeologists in Western Honduras: A History of the Trade in Pre-Columbian Materials

2006 ◽  
Vol 13 (1) ◽  
pp. 25-57 ◽  
Author(s):  
Christina Luke
Keyword(s):  
Archaeological Record ◽  
Cultural Patrimony ◽  
Archaeological Ethics ◽  
Antiquities Market ◽  
Archaeological Work ◽  
History Of ◽  
Definition Of ◽  
Opening Up ◽  
The U.S

This paper explores access to the Honduran past with a focus on northwestern Honduras, particularly the Ulua Valley. The foundations of national patrimony legislation and the practice of collecting antiquities are used to explore whether the disassociation of the archaeological community from the collecting sphere over the last several decades has better protected the archaeological record. I argue that early field expeditions led by U.S. archaeologists, the shipment of their finds to U.S. institutions, and subsequent massive looting galvanized Honduran efforts aimed at national patrimony legislation. The roles of the U.S. government and U.S.-based businesses as negotiating bodies in the early days of Honduran expeditions from 1890 to 1940 are explored in detail, particularly in the sphere of opening up the region to collectors and the role of the U.S. antiquities market. We can understand the early days of collecting in Honduras precisely because of the close relationships once forged between collectors, museums, and archaeologists, networks that have now disappeared because of current conceptions of archaeological ethics. The changing definition of a collector represents a key point throughout this analysis; at one time archaeologists, museums, and businesses were the primary collectors. The shift from the labelcollectortoarchaeologistis explored through the lens of the development of archaeology as a discipline, with a particular emphasis on context, and the contemporary legislative efforts aimed at cultural heritage projection. The essay concludes with a look at recent archaeological work in the region and the increasingly strict cultural patrimony legislation, specifically the 2004 U.S.–Honduran Memorandum of Understanding.

Reflections on Global Business and Modern Italian Enterprise by a Stubborn “Chandlerian”

1997 ◽  
Vol 71 (2) ◽  
pp. 309-318 ◽  
Author(s):  
Franco Amatori
Keyword(s):  
Global Business ◽  
Large Enterprise ◽  
Research Results ◽  
History Of ◽  
Definition Of ◽  
The U.S

It is perfectly correct to place the work of Alfred Chandler at the center of a discussion of globalization as seen by business historians. No other author in our field of studies has offered us so much both in terms of research results as well as tools for the analysis and definition of the global characteristics of the modern large enterprise. It is enough in this respect to consider his last book, Scale and Scope, where the author examined the history of six hundred firms (the top two hundred in the U.S., the U.K., and Germany) for the period from the 1880s to the 1940s.

Recentering U.S. Empire: A Structural Perspective on the Color Line

2018 ◽  
Vol 5 (1) ◽  
pp. 11-25 ◽  
Author(s):  
Katrina Quisumbing King
Keyword(s):  
Latin American ◽  
Race And Ethnicity ◽  
The United States ◽  
Color Line ◽  
White People ◽  
The Past ◽  
Asian Immigration ◽  
History Of ◽  
Definition Of ◽  
The U.S

In the past 20 years, scholars of top sociology and race and ethnicity articles increasingly have mentioned the term “color line.” Prominent among them are sociologists concerned with how incoming waves of Latin American and Asian immigration, increasing rates of intermarriage, and a growing multiracial population will affect the U.S. racial order. While much of this work cites Du Bois, scholars stray from his definition of the color line in two ways. First, they characterize the color line as unidimensional and Black–white rather than as many divisions between non-white people and whites. Second, scholars portray the color line as the outcome of microlevel factors rather than the product of international geopolitical arrangements. I contend that in contrast to scholarship that portrays immigrants and intermarried and multiracial people as shifting the color line, international and imperial policies related to immigration, intermarriage, and multiracial identification are longstanding sites of the construction of the U.S. racial order. Scholars should conceptualize the United States as an empire state in order to analyze the international political history of multiple color lines. In doing so, they can distinguish between differences in kind and degree of racial divisions.

scholarly journals Evolution of Public Service Interpreter Training in the U.S.

2014 ◽  
Vol 1 ◽  
pp. 9-22 ◽  
Author(s):  
Holly M. Mikkelson
Keyword(s):  
Public Service ◽  
El Paso ◽  
Essential Elements ◽  
Employment Opportunities ◽  
The Past ◽  
Current State ◽  
History Of ◽  
Interpreter Training ◽  
Definition Of ◽  
The U.S

Abstract: This article provides an analysis of the current state of public service interpreting (or community interpreting) in theU.S., beginning with a definition of the term and proceeding with a description of how the profession has evolved over the past few decades. Since the training of public service interpreters (PSIs) is inextricably linked to how the profession is viewed (or whether it is viewed as a profession at all), the discussion of the history of PSI will necessarily include the development of educational programs along with the expansion of employment opportunities as standards and expectations have changed over the years. After tracing the evolution of such programs to the present time, the essential elements of training that scholars in the field have identified are enumerated, using them as a benchmark to see how theU.S. measures up. The article concludes with a discussion of issues that complicate the delivery of interpreter training in this country and some recommendations for the future.Resumen: Este artículo proporcionará un análisis del estado actual de la interpretación en los servicios públicos (o interpretación social) en los Estados Unidos, empezando con una definición del término y continuando con una descripción de cómo la profesión ha evolucionado en las últimas décadas. Puesto que la formación de los intérpretes en los servicios públicos (ISP) está inextricablemente relacionada con cómo se ve la profesión (o si se ve como profesión), la discusión de la historia de la ISP necesariamente incluirá el desarrollo de programas educativos junto con la expansión de las oportunidades de empleo, ya que los estándares y las expectativas han cambiado con el paso de los años. Tras mostrar la evolución de tales programas hasta el momento actual, se hará una lista de los elementos esenciales de la formación que los investigadores del campo han identificado, utilizándolos como punto de referencia para ver cómo funcionan los Estados Unidos. El artículo concluirá con una discusión de las cuestiones que complican la oferta de formación de intérpretes en este país y algunas recomendaciones para el future. 

Towards the digital land reclamation

2020 ◽  
pp. 5-9
Author(s):  
Sergey Vasil'ev ◽  
Vyacheslav Schedrin ◽  
Aleksandra Slabunova ◽  
Vladimir Slabunov
Keyword(s):  
Retrospective Analysis ◽  
Land Reclamation ◽  
Practical Experience ◽  
Maximum Effect ◽  
Optimal Management ◽  
Scientific Potential ◽  
History Of ◽  
Definition Of ◽  
Further Development ◽  
Full Cooperation

The aim of the research is a retrospective analysis of the history and stages of development of digital land reclamation in Russia, the definition of «Digital land reclamation» and trends in its further development. In the framework of the retrospective analysis the main stages of melioration formation are determined. To achieve the maximum effect of the «digital reclamation» requires full cooperation of practical experience and scientific potential accumulated throughout the history of the reclamation complex, and the latest achievements of science and technology, which is currently possible only through the full digitalization of reclamation activities. The introduction of «digital reclamation» will achieve greater potential and effect in the modernization of the reclamation industry in the «hightech industry», through the use of innovative developments and optimal management decisions.

An American Language

2018 ◽  
Author(s):  
Rosina Lozano
Keyword(s):  
United States ◽  
National Policy ◽  
The United States ◽  
Spanish Language ◽  
Spanish Speakers ◽  
Language Recognition ◽  
Political Language ◽  
Political Issue ◽  
History Of ◽  
The U.S

An American Language is a political history of the Spanish language in the United States. The nation has always been multilingual and the Spanish language in particular has remained as an important political issue into the present. After the U.S.-Mexican War, the Spanish language became a language of politics as Spanish speakers in the U.S. Southwest used it to build territorial and state governments. In the twentieth century, Spanish became a political language where speakers and those opposed to its use clashed over what Spanish's presence in the United States meant. This book recovers this story by using evidence that includes Spanish language newspapers, letters, state and territorial session laws, and federal archives to profile the struggle and resilience of Spanish speakers who advocated for their language rights as U.S. citizens. Comparing Spanish as a language of politics and as a political language across the Southwest and noncontiguous territories provides an opportunity to measure shifts in allegiance to the nation and exposes differing forms of nationalism. Language concessions and continued use of Spanish is a measure of power. Official language recognition by federal or state officials validates Spanish speakers' claims to US citizenship. The long history of policies relating to language in the United States provides a way to measure how U.S. visions of itself have shifted due to continuous migration from Latin America. Spanish-speaking U.S. citizens are crucial arbiters of Spanish language politics and their successes have broader implications on national policy and our understanding of Americans.

Vyshnivetsky Castle Library of Prince Mychailo Servaty Vyshnivetsky – Historical Book Heritage and Object of Bibliological and Historical Reconstruction

2014 ◽  
Vol 3 ◽  
pp. 166-182
Author(s):  
Iryna Tsiborovska-Rymarovych
Keyword(s):  
18Th Century ◽  
Historical Analysis ◽  
Cultural Significance ◽  
Historical Sources ◽  
Cultural Images ◽  
The Enlightenment ◽  
Printed Books ◽  
History Of ◽  
Grand Duchy Of Lithuania ◽  
Definition Of

The article has as its object the elucidation of the history of the Vyshnivetsky Castle Library, definition of the content of its fund, its historical and cultural significance, correlation of the founder of the Library Mychailo Servaty Vyshnivetsky with the Book.The Vyshnivetsky Castle Library was formed in the Ukrainian historical region of Volyn’, in the Vyshnivets town – “family nest” of the old Ukrainian noble family of the Vyshnivetskies under the “Korybut” coat of arm. The founder of the Library was Prince Mychailo Servaty Vyshnivetsky (1680–1744) – Grand Hetman and Grand Chancellor of the Grand Duchy of Lithuania, Vilno Voievoda. He was a politician, an erudite and great bibliophile. In the 30th–40th of the 18th century the main Prince’s residence Vyshnivets became an important centre of magnate’s culture in Rich Pospolyta. M. S. Vyshnivetsky’s contemporaries from the noble class and clergy knew quite well about his library and really appreciated it. According to historical documents 5 periods are defined in the Library’s history. In the historical sources the first place is occupied by old-printed books of Library collection and 7 Library manuscript catalogues dating from 1745 up to the 1835 which give information about quantity and topical structures of Library collection.The Library is a historical and cultural symbol of the Enlightenment epoch. The Enlightenment and those particular concepts and cultural images pertaining to that epoch had their effect on the formation of Library’s fund. Its main features are as follow: comprehensive nature of the stock, predominance of French eighteenth century editions, presence of academic books and editions on orientalistics as well as works of the ideologues of the Enlightenment and new kinds of literature, which generated as a result of this movement – encyclopaedias, encyclopaedian dictionaries, almanacs, etc. Besides the universal nature of its stock books on history, social and political thought, fiction were dominating.The reconstruction of the history of Vyshnivetsky’s Library, the historical analysis of the provenances in its editions give us better understanding of the personality of its owners and in some cases their philanthropic activities, and a better ability to identify the role of this Library in the culture life of society in a certain epoch.

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