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Biomedical subjects

R S Bromberg

Publications and source records attributed to R S Bromberg.

At least 19 recordsLinked to original sources
PubMed1992

Hospital-physician joint ventures: new, menacing IRS stance.

To summarize, legitimate joint ventures between hospitals and members of their medical staffs to improve and increase the health care services and facilities available to the community are still possible without jeopardizing exemption. However, in joint ventures, and ultimately, in most other hospital-physician relationships, any time financial benefits are to be conferred upon physicians by the exempt hospital in which they practice, the hospital must be able to justify those benefits on the basis of benefits flowing directly to the community, and not indirectly through the increased referrals and admissions that the hospital expects to obtain.

Community-Institutional Relations↗
PubMed1986

Protecting the hospital's physician recruitment program.

The IRS has recently taken positions on a number of tax issues that affect the economic well-being of voluntary hospitals. In the area of physician recruitment, hospitals must develop certain procedures to maintain their tax-exempt status. This discussion on physician recruitment is the first of a three-part series on the IRS' position on tax issues. The next two articles will address tax problems facing restructured healthcare systems, and the tax ramifications of joint ventures.

Economics, Hospital↗
PubMed1986

Public charity status: can the organization pass the test?

To function properly, a parent corporation for a tax-exempt organization, such as a hospital, must obtain public charity status. The parent corporation can qualify as a public charity under one of four basic forms--the most common of which is the supporting organization. A parent corporation qualifies as a supporting organization using one of three tests. Unfortunately, none of these tests completely prove the parent corporation's status, so all must be considered with a careful eye. This article is the second in a three-part series analyzing new and important IRS developments affecting tax-exempt hospitals.

Charities↗
PubMed1986

Can a joint venture threaten the hospital's tax-exempt status?

As healthcare organizations enter into the joint ventures, they must consider how these ventures affect their tax-exempt status. Considering the present position of the IRS, the hospital may need to act conservatively by weighing the advantages and disadvantages of each new venture. This discussion on joint ventures and tax-exempt status is the third article in a three-part series on the IRS' position on tax issues.

Financial Management↗
PubMed1980

Cases test tax status of health groups, sales.

Recent court decisions upheld tax-exempt status of an SSO, HMO, PSRO, and hospital drug sales, but they must be evaluated according to both the general and the specific issues involved.

Facility Regulation and Control↗
PubMed1980

The legal perspective: leasing office space to physicians.

The leasing of space in medical office buildings should be undertaken only after a careful study of the tax, certification-of-need, and reimbursement consequences. Under some circumstances, income from the leasing of space is taxable, and the goal of achieving favorable tax consequences may conflict with the goal of achieving favorable CON and reimbursement results. The question of obtaining public charity status for a freestanding medical office building also should be addressed.

Certificate of Need↗
PubMed1980

Tax decisions bring good and bad news for hospitals.

Three recent court decisions denying tax exemptions to shared hospital laundry service organizations should dispel the belief that tax exemptions will automatically be granted to shared service organizations. Two other decisions on the sale of goods and services to persons other than hospitals suggest that the IRS is moving toward a position that accepts certain services as indigenous to the exempt functions of a modern community hospital.

Contract Services↗