1. IRS Revenue Ruling 56 185
2. IRS Revenue Ruling 69 545
3. Hospital community benefits after the ACA: the emerging federal framework;Folkemer;The Hilltop Institute Issue Brief,2011
4. Lunder E Liu EC Congressional Research Service, Order Code RL34605, Tax-Exempt Section 501(c)(3) Hospitals: Community Benefit Standard and Schedule H. 2008
5. Nonprofit hospitals’ community benefit requirements. Under the Affordable Care Act, many nonprofit hospitals must meet new requirements to retain their tax-exempt status;James;Health Affairs Health Policy Brief,2016