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Administrative Law Keyed to Breyer
Simon v. Eastern Kentucky Welfare Rights Organization
Citation:
426 U.S. 26 (1975)Facts
In 1969, the IRS issued Revenue Ruling 69-545, which modified its previous Revenue Ruling 56-185 regarding requirements for hospitals to qualify as “charitable” organizations under § 501(c)(3) of the Internal Revenue Code. The new ruling eliminated the requirement that hospitals provide care “to the extent of their financial ability” for those unable to pay, instead allowing hospitals to qualify for tax-exempt status if they operated an emergency room open to all and provided hospital care to those able to pay directly or through insurance. Several indigent individuals and organizations representing low-income persons filed suit, alleging that they had been denied hospital services due to their inability to pay, and that the IRS’s new ruling “encouraged” hospitals to deny services to indigents. They claimed this violated both the Internal Revenue Code and the Administrative Procedure Act. The plaintiffs sought declaratory and injunctive relief to invalidate the ruling and require hospitals to serve indigents as a condition of tax-exempt status.
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