IRS guidelines for audits of tax-exempt hospitals.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1993. The length of the article is 661 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Tax-exempt hospitals are coming under more intense IRS scrutiny of their financial activities under expanded audit guidelines. In particular, the IRS is examining community benefit, employment arrangements, classification of independent contractors and investigating for private benefit. The community benefit standard is established under IRC 501(c)(3). Records of compensation for doctors will receive particular attention for circumstances of private inurement.

Citation Details
Title: IRS guidelines for audits of tax-exempt hospitals.
Author: Janet M. Buehler
Publication:The Tax Adviser (Magazine/Journal)
Date: April 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n4 Page: 227(2)

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