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Vague and Outdated Guidance Creates Challenges for Tax-Exempt Hospital Oversight

The Commissioner, TE/GE Division, should share this report and recommendation with the Department of the Treasury Office of Tax Policy to consider a legislative proposal to amend I.R.C. ยง 501 and any other required provisions of law to clearly and specifically define community benefit, including the level of services and activities that are sufficient to meet the community benefit standard in the current industry.