The Internal Revenue Service typically grants health maintenance organizations (HMOs) an I.R.C. section 501(c)(4) exemption from federal income taxation. If these prepayment group medical providers were classified as section 501 (c) (3) tax exempt organizations, however, they would receive many additional advantages including increases in private funding and decreases in material and operating costs. This Note contends that most nonprofit HMOs—whether or not they have qualified under the federal HMO Act—should be granted 501(c)(3) status because they conform with all the specific requisites and general theoretical justifications of a “charitable purpose” tax exempt organization. Specifically, HMOs serve a tax exempt purpose by providing health care, by benefiting the community as a whole, and relieving the government of some of its public health burdens. HMOs comply with further requirements of section 501 (c)(3) and its accompanying I.R.C. regulations by serving a broad membership while avoiding insider control or commercial dealings. Therefore, if an organization is a nonprofit prepayment group practice health provider that serves a broad community and provides health benefits without insider control, it should receive a 501 (c)(3) tax exemption.

中文翻译：

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税收政策和健康维护组织：第 501(c)(3) 节免税的案例

美国国税局通常会授予健康维护组织 (HMO) IRC 第 501(c)(4) 节的联邦所得税豁免。然而，如果这些预付费团体医疗提供者被归类为第 501 (c) (3) 节免税组织，他们将获得许多额外的优势，包括增加私人资金以及降低材料和运营成本。本说明认为，大多数非营利性 HMO——无论它们是否符合联邦 HMO 法案的资格——都应获得 501(c)(3) 身份，因为它们符合“慈善目的”税的所有具体要求和一般理论依据豁免组织。具体而言，HMO 通过提供医疗保健、造福整个社区、并减轻政府的一些公共卫生负担。HMO 为广大会员提供服务，同时避免内部控制或商业交易，从而遵守第 501 (c)(3) 节及其随附的 IRC 法规的进一步要求。因此，如果一个组织是为广大社区服务并在没有内部控制的情况下提供健康福利的非营利性预付款组实践健康提供者，则它应该获得 501 (c)(3) 免税。