Beginning of article   A large number of the United States's
indigent citizens are facing a health care crisis.1 It is
difficult for indigents to access nonprofit hospitals across the
nation because of the current standard required for a hospital
to be tax-exempt.2 The federal government has increasingly
relaxed the standards requiring charity care in order for
hospitals to be tax exempt under section 501 of the Internal
Revenue Code (IRC).3 Furthermore, economic pressure encourages
nonprofit hospitals to become more financially efficient.4 This
new efficiency makes it difficult to distinguish a nonprofit
hospital from a for-profit hospital. Nonprofit hospitals are now
providing less charity care and closely resemble for-profit
hospitals. A large movement is developing which questions
nonprofit hospitals' taxexempt status.5  This Note addresses the
current crisis facing indigents trying to find medical care.
Part 11. A provides an overview of the nonprofit hospital and
its evolution through time. Part ILB ad