Discuss the major differences between for profit and not-for-profit corporations. What regulative pressures make sure that not-for-profit hospitals meet their charitable mission? Required Reading Accounting Capital. (2014). What are accounting principles? Retrieved from http://www.accountingcapital.com/basic-accounting/accounting-principles/ Laying the groundwork for value-based payment. Healthcare Financial Management, 67(2), 1-4. Speizman, R. A. (2009). Tax-exempt status for hospitals: Where have we been – and where are we going? Healthcare Financial Management, 63(2), 62-66. Tolbert, S. H., Moore, G. D., & Wood, C. P. (2010). Not-for-profit organizations and for-profit businesses: Perceptions and reality. Journal of Business & Economics Research, 8(5), 141-153. Optional Reading Internal Revenue Service. (2016). New requirements for 501(c)(3) hospitals under the Affordable Care Act. Retrieved from https://www.irs.gov/charities-non-profits/charitable-organizations/new-requirements-for-501c3-hospitals-under-the-affordable-care-act Preferred language style US English
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