Social Accountability and Tax-Exempt Senior Healthcare Care Providers

November 2012

Abstract

Non-profit tax-exempt senior healthcare providers (“nonprofits”) have an obligation to demonstrate their charitable nature and the community benefits they provide. Their missions mandate such demonstrations and their tax-exempt status depends on them as well. This article explains how a vibrant social accountability program is integral to mission fulfilment and the maintenance of exempt status. An initial inquiry is to ask about the difference between for-profit providers and nonprofits?

Author

David Grant

Senior Vice President and General Counsel, American Baptist Homes of the West, USA

David Grant is Senior Vice President and General Counsel of American Baptist Homes of the West (“ABHOW”). In this capacity he is responsible for acquisitions, mergers and alliances, all legal matters, risk management, social accountability and corporate compliance. He was Senior Vice President and General Counsel of Regency Health Services from 1995 to 1997. From 1990 to 1995 he served as Vice President and Senior Corporate Counsel of Walker Methodist, Inc. From 1986-1990 he served as Director of Acquisitions for Beverly Enterprises. David started his career in private practice in Minneapolis, Minnesota primarily representing health care providers. David received his B.A. in Political Science from Northwestern University and his Doctor of Jurisprudence from New York University School of Law.

Company

American Baptist Homes of the West

American Baptist Homes of the West (ABHOW) was founded in 1949 with the establishment of Pilgrim Haven retirement community in Los Altos, California. ABHOW is a tax-exempt, California nonprofit public benefit corporation. The original purpose and commitment to provide quality housing and health care continues today. At all of its retirement communities, ABHOW is committed to caring for older persons regardless of occupation or religious affiliation. ABHOW communities offer a variety of services and programs for residents. In the continuing care retirement communities ("CCRCs"), of which there are eleven, at least three levels of care and services are provided: residential living, assisted living and skilled nursing care. Care for those afflicted with dementia or Alzheimer's is also provided at most (soon to be all) CCRCs. ABHOW also owns and/or manages 31 affordable housing retirement communities, which are residential units for low and/or moderate-income persons. These communities offer primarily residential living with supporting social and recreational activities, transportation, supplemental services assisting residents in activities of daily living, and in some communities, meal programs are provided. ABHOW has grown from one community serving nine residents in 1949 to serving over 5,000 residents in 42 communities located in four western states. A professional, caring staff of over 2,000 delivers the services provided for all residents. Seniority, Inc., a for-profit subsiduary of ABHOW provides sales, marketing and third-party management for communities across the country. ABHOW’s mission, since the inception of ABHOW, is to care for seniors through the provision of housing, health care and supportive services.

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