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Previous Volume 356:625-631 February 8, 2007 Number 6 Next

	Since this article has no abstract, we have provided an extract of the first 100 words of the full text and any section headings.

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The modern hospital bears little resemblance to its ancestors. The charitable institutions of the 19th century mainly tended, rather than treated, the sick, and they served mostly poor patients, whereas the wealthy received care at home. The transformation of hospitals "from places of dreaded impurity and exiled human wreckage into awesome citadels of science and bureaucratic order"¹ occurred during the 20th century, thanks to scientific advances and the maturation of the medical profession and the health insurance industry.² Hospitals today are big businesses that derive most of their revenues from paying patients and health care insurers.

Yet one vestige of . . . [Full Text of this Article]

The Role of the IRS

Section 501(c)(3)

Interpreting and Enforcing Section 501(c)(3)

A Blunt Regulatory Tool

State Regulatory Initiatives

Statutes, Courts, and Attorneys General

Corporate and Trust Law

Class-Action Litigation

Conclusions

Source Information

From the Harvard School of Public Health (D.M.S., M.M.M.) and McDermott Will & Emory (C.M.J.) — both in Boston; and Aetna, Hartford, CT (T.A.B.).

This article has been cited by other articles:

• Anderson, G. F. (2007). From 'Soak The Rich' To 'Soak The Poor': Recent Trends In Hospital Pricing. Health Aff (Millwood) 26: 780-789 [Abstract] [Full Text]