APA and public policy: Should we change our tax-exempt status?

As tax-exempt entities that compete in commercial markets with for-profit organizations, nonprofit health care organizations present stimulating intellectual challenges to the theorist and the empiricist alike. Because of third-party payment and policy intensiveness of health care, much information is available to researchers. Most research has focused on comparisons with for-profits and on public policy issues. This article describes the major streams of research on health care delivery organizations and the main sources and types of data that are available to researchers. We suggest criteria for evaluating data sources and identify some limitations and barriers that now exist. We conclude by identifying and assessing the data problems that could confront researchers interested in ownership issues in health care and by offering suggestions on how the more serious ones might be addressed to facilitate improved research.

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Public policy implications of tax-exempt leasing in the United States

International Journal of Public Policy ◽

10.1504/ijpp.2005.007796 ◽

2005 ◽

Vol 1 (1/2) ◽

pp. 148 ◽

Cited By ~ 1

Author(s):

C. Richard Baker

Keyword(s):

United States ◽

Public Policy ◽

The United States ◽

Policy Implications ◽

Tax Exempt

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Public Health and Politics: Using the Tax Code to Expand Advocacy

The Journal of Law Medicine & Ethics ◽

10.1177/1073110517703313 ◽

2017 ◽

Vol 45 (S1) ◽

pp. 24-27

Author(s):

Eric Gorovitz

Keyword(s):

Public Health ◽

Public Policy ◽

Policy Development ◽

Policy Outcomes ◽

Political Processes ◽

Different Types ◽

Tax Exempt ◽

Policy Engagement

Protecting the public's health has always been an inherently political endeavor. The field of public health, however, is conspicuously and persistently absent from sustained, sophisticated engagement in political processes, particularly elections, that determine policy outcomes. This results, in large part, from widespread misunderstanding of rules governing how, and how much, public advocates working in tax-exempt organizations can participate in public policy development.This article briefly summarizes the rules governing public policy engagement by exempt organizations. It then describes different types of exempt organizations, and how they can work together to expand engagement. Next, it identifies several key mechanisms of policy development that public health advocates could influence. Finally, it suggests some methods of applying the tax rules to increase participation in these arenas.

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A Case Study in Policy Analysis : The Controversy over Tax Exemptions for Private Schools

News for Teachers of Political Science ◽

10.1017/s0197901900004384 ◽

1983 ◽

Vol 39 ◽

pp. 17-18

Author(s):

Kenneth P. Ruscio

Keyword(s):

Public Policy ◽

Case Studies ◽

Private Schools ◽

Political Institutions ◽

Reagan Administration ◽

American Government ◽

Policy Issues ◽

Tax Exemptions ◽

Tax Exempt

Debates persist about the use of case studies as a research methodology, but regardless of how that issue is resolved, the judicious use of case studies as a teaching instrument can be very effective. The controversy over tax exemptions for private schools which discriminate on the basis of race serves as one example. Questions about theory, political institutions, and substantive policy issues abound, and the timeliness and sensitivity of the issue make for a stimulating study of American government and public policy.On January 8, 1982, the Reagan Administration announced that private schools which discriminate on the basis of race would no longer be denied tax-exempt status. The Administration defended this policy change as an effort to prevent bureaucrats from making policy in the absence of specific guidance from Congress.

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