McGuireWoods 2010 North Carolina Healthcare Provider Conference and Post-Acute & Senior Care Conference
2010 North Carolina Healthcare Provider Conference and Post-Acute & Senior Care Conference Read More...
2010 North Carolina Healthcare Provider Conference and Post-Acute & Senior Care Conference Read More...
Late last week the Illinois Supreme Court (the Court) issued its long-anticipated decision in the case of Provena Covenant Medical Center v. Illinois Department of Revenue (Provena). The Court’s opinion, delivered by Justice Karmeier, upheld the Illinois Department of Revenue (Revenue) Director Brian Hamer’s ruling that Provena Covenant Medical Center, located in Urbana, Ill. (PCMC), did not provide enough charity care services to justify the continuation of its charitable purpose property tax exemption. The Court’s opinion noted that PCMC’s parent company, Provena Hospitals, was the true property owner of PCMC, and that Provena Hospitals itself was not a charitable institution nor did it primarily serve charitable purposes. Furthermore, the Court held that PCMC provided only minimal levels of charity care thus the property was not being primarily used for charitable purposes. The Court’s decision will be problematic for not-for-profit hospitals, including LTACHs, because it leaves a key question unanswered—just how much charity must a hospital provide to justify an exemption? The decision is expected to encourage local taxing bodies to pursue efforts to remove tax exemptions of not-for-profit hospitals and other providers. Read More...
From Hospital to Home: Paying for the Next Evolution of Post-Acute and Senior Care Read More...