Article Analysis: Hospitals use tax exemption as a way to meet financial burdens. This allows hospitals to continue their operations by providing high-quality care and providing free or discounted care to poor people. The implications of being denied tax exemption can be financially harmful to many nonprofit hospitals and consequently to many uninsured people who need access to care. Although I strongly believe that there should be very strict rules to regulate tax exemptions for hospitals and healthcare organizations and I totally agree with the Supreme Court ruling in this case, I think this case is very controversial and leads to many arguments fundamental regarding this topic. The court analyzed each of the factors outlined in the Korzen case and concluded that Provena met only two of the necessary factors and therefore did not qualify for tax exemption. According to the court, Provena's funds came mainly from the provision of paid medical services rather than from charitable organizations. Patients were billed regularly and were automatically referred to collection agencies when they couldn't pay. Hospital bills were only waived after it was determined that patients did not have or were ineligible for insurance coverage, did not have the resources to pay directly, and were eligible for the charity care program. On the other hand, Provena makes several important arguments in response to the court's analysis. They argued that the hospital provided care to all who requested it, regardless of their financial circumstances, and that it provided discounted care to poor people. However, the court held that the discounted care was illusory because the charges were… middle of paper… McKenna, B.J., McKenna, N.K. (2010). Provena Covenant Medical Center V. Department of Revenue: Hospital property tax exemptions and charitable use requirement. Healthcare Lawyer, 26 (4), 9-11.Kiselev, M. (2010). Provena Covenant Medical Center V. Department of Revenue: Decision that could end charitable exemptions for nonprofit hospitals. Illinois Business Law Journal. Retrieved from: http://www.law.illinois.edu/.Baker, A. (2011). New US Census Data Shows Increase in Number of Uninsured Americans, Highlighting Importance of Affordable Care Act, http://www.apha.org/.Showalter, J.S. (2011). The Health Administration Act (5th ed.). Health Administration Press. ISBN: 978-1567939576.Bergen, k. (2011). Illinois Department of Revenue Denies Tax Exemption for 3 Hospitals. Chicago Tribune. Retrieved from http://articles.chicagotribune.com/.