Article 1 (Rosenbaum & Margulies, 2011) Nearly 2,900 of all U.S. hospitals are nonprofit and under the Internal Revenue Code qualify for tax-exemption provided they attain several federal necessities (AHA, 2010). In 2002, 12.6 billion U.S. dollars was estimated to be attributed to foregone tax revenues (Rosenbaum & Margulies, 2011). […]