SPOTLIGHT: Hospitals have chance to prove community benefit

For decades, the IRS's Revenue Ruling 69-545 has been the standard for deciding whether non-profits are justifying their tax-exempt status. Now, with the introduction of Form 990, non-profit providers are getting a new chance to demonstrate that they're providing enough community benefits. They'd better take it, suggests Howard Leavens, or the IRS or Congress might step up standards further. Article