Articles and Blogs

Recent proposed legislation and an executive order in Indiana would introduce new requirements for nonprofit hospitals and update the statutory definition of “community benefits” for hospitals. On January 21, 2025, Indiana Governor Mike Braun issued an executive order directing the state Secretary of Health and Family Services to conduct an investigation and prepare a... READ MORE

On Thursday, September 26, 2024, Hurricane Helene made landfall in the southeastern United States, causing significant property damage estimated between $20 billion and $34 billion. Less than two weeks later, Hurricane Milton pounded the western coast of Florida, causing significant flooding to many parts of the state. As nonprofit hospitals and health systems assess... READ MORE

In recent years, several actions by legislatures and courts across multiple states have challenged the tax-exempt status of nonprofit hospital property. Actions have ranged from proposed legislation in Indiana to eliminate the property tax exemption for nonprofit hospitals to a New Jersey Tax Court that ruled a hospital was not entitled to a property... READ MORE

S&P Global Ratings, Fitch Ratings and Moody’s Investors Service recently released their Nonprofit Healthcare 2019 Outlooks, which are largely consistent with 2018, despite changes in the health care industry over the past year. Fitch and Moody’s issued negative outlooks for the nonprofit health care sector, while S&P’s sector outlook was stable. Despite their differing... READ MORE

The Oregon State Legislature is considering a bill that bases the determination of tax-exemption for hospital property on the relationship between hospital executives’ compensation and the amount of charity care provided by the hospital. While a number of other states have passed legislation that threatens a hospital’s property tax-exempt status where a hospital fails... READ MORE