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Keywords

financial management, hospital, joint ventures, tax exemption

 

Authors

  1. Smith, Pamela C.

Abstract

Abstract: Joint ventures between nonprofit and for-profit hospitals offer opportunities for collaboration to increase efficiency. These transactions have attracted the attention of the Internal Revenue Service, which may threaten tax-exempt status. This article analyzes inherent financial characteristics of nonprofit hospitals that joint venture with for-profit hospitals and those that choose not to joint venture.