University of Miami Law Review


Marcia Cypen


Contending that rising health care costs have severely limited the poor's access to hospitals, the author examines and discloses the shortcomings of Medicare, Medicaid, the Hill-Burton Act, and section 501(c)(3) of the Internal Revenue Code. Finding these to be inadequate, the obligation to the poor under state tax exemptions for "charitable" institutions is explored using Florida as a model. The author finds that these, too, have not provided a solution due to a lack of enforcement, ambiguity, and the absence of defining regulations. The article concludes with recommended changes.