Not-for-profit healthcare organizations benefit enormously from their tax-exempt status. But in recent years, the IRS, Congress, and state and local governments have begun scrutinizing these organizations in an effort to find potential sources of new tax revenue. Since the survival of an organization may depend on retaining its tax-exempt status, healthcare executives must be able to justify their organizations' status by developing a written charity care policy, promoting the concept of community benefit, reviewing physician recruitment and retention policies to identifying and reporting unrelated business income, and submitting a concise Form 990 tax return to the Federal government.