Explain in 250 words the following:

CASE 3: Charitable Contributions and Debt: A Comparison of St. Jude Children's Research Hospital/ALSAC and Universal Health Services CASE TOPICS OUTLINE St. Jude Children's Research Hospital/ A. Primary Objective B. Sources of Capital C. Reporting Practices Universal Health Services A. Investor-Owned Hospital B. 1. ALSAC 2. Debt Including Leases 3. Comparison r prans he oun of capital available to the not-for-profits include charitable contributions and debt offerings-unless they are governmental, in which case, higher taxes are also an alternative. Debt availability is always, in part,a function of performance, and just as failures have arisen in both sectors, about one-third of the investor- owned hospitals have been described as losing money. Of interest is how can one effectively evaluate such an industry, with this type of diversity in organizational forms and capital availability? A necessary prerequisite to such an evaluation is to have a firm understanding of how charitable contributions are presented