Fostoria Community Hospital
Fostoria Community Hospital
Fostoria, OH

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
Legislation

No related legislation.


Tell Your Local Legislators the Tax Hurts You

March 3, 2010:

OHA created templates letters for CEOs as well as hospital/health system employees to let local legislators know they are angry the hospital is paying a tax to the state when it could be using those funds to hire staff or expand the local economy. With a few simple clicks, the letters can be e-mailed or printed and mailed to local legislators.

View template letter from CEOs
View template letter from hospital/health system employee

No Related Information.

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