Tax Exemption

As charitable entities, Illinois non-profit hospitals are able to obtain tax exemption. IHA supports the 2012 state law establishing a fair and reasonable test for that tax exemption.

Legal Rulings

Oswald v. Hamer
On December 22, 2016, the First District Illinois Appellate Court (Cook County) ruled unanimously that the state’s 2012 property tax exemption statute is constitutional. IHA is a defendant in the case.  

The Carle Foundation v. Illinois Department of Revenue
On March 23, 2017, the Illinois Supreme Court vacated the Fourth District Appellate Court’s decision in the Carle Foundation case, which had declared the state’s tax exemption test unconstitutional. The favorable decision in Oswald v. Hamer is now the law of the land.

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