Defending Executive Compensation in Nonprofit Health Care Systems—Best Practices Revisited
This Feature Article is brought to you by AHLA's Tax and Finance Practice Group.
- October 01, 2023
- Albert Lin , Husch Blackwell LLP
- Connor Campbell , Weaver and Tidwell LLP
![Executive compensation](/getmedia/5c0f36c9-2e97-4e0e-b342-93c9e2356843/I_900x500_OCT_NOV_F1_23.jpg?width=900&height=500&ext=.jpg)
Executive compensation in nonprofit health care systems has always been the subject of criticism, and in the late 2000s, the Internal Revenue Service (IRS) conducted surveys and questionnaires, prompted by calls for greater nonprofit transparency and disclosures. The findings resulted in the IRS Exempt Organizations Hospital Study in February 2009 (2009 Study).1 Under the Executive Summary of the 2009 Study, the IRS acknowledged that, at the time:
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