A.Should not-for-profit hospitals continue to benefit from their historical tax-exempt status?

B.Assume that tax-exempt status for not-for-profit remains federal law, should a standardized measure exist in order for not-for-profit entities to prove that they do in fact qualify for the benefit?If so, suggest 3 items that should be included in those standardized measures.

C.Finally, if the implementation of health reform legislation significantly reduces the number of uninsured patients being treated in a not-for-profit setting, arguably resulting in the reduction of charitable care delivered, should a tax-exempt benefit for charitable purposes continue to be available to such entities?