Charitable Organizations
In recognition of their charitable contributions to the community, the Internal Revenue Service (IRS) does not require charitable organizations—such as libraries, museums, universities and non-profit hospitals—to pay federal income taxes, as described in Internal Revenue Code (IRC) Section 501(c)(3).
As a charitable organization, each hospital must promote health as its charitable purpose, measured by a community benefit standard. The IRS will consider any combination of the following factors, including whether the hospital:
- Operates a full-time emergency room that provides treatment regardless of ability to pay
- Provides non-emergency services to Medicare and Medicaid beneficiaries
- Has an open medical staff, consistent with the size and nature of the hospital
- Has a governing board that includes independent civic leaders drawn from the community
- Serves a broad cross section of the community through medical training, education and research programs
- Has a formal charity care policy
OHA's 2010 community benefit report outlines the $2.6 billion Ohio hospitals provide.
OHA Names New CEO
December 6, 2011:
Mike Abrams, Executive Vice President and CEO of the Iowa Medical Society, was announced as the Ohio Hospital Association’s next President and CEO. Abrams will begin his tenure in February, following the December 31 retirement of Jim Castle, OHA’s President and CEO for 23 years.
View OHA news release
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