In:
Journal of Gerontological Nursing, SLACK, Inc., Vol. 26, No. 12 ( 2000-12), p. 8-9
Abstract:
ABSTRACT City administrators challenged a life-care home's tax-exempt status. A successful, empirically- based case was made based on data collected by gerontological nurses using the Iowa Self-Assessment Inventory (ISAI) and related instruments (Mini-Mental State Examination [MMSE], Instrumental Activities of Daily Living Scale [IADLS] , and Physical Self-Maintenance Scale [PSMS]) to describe the lifecare population. Testimony by gerontological nurses included comparisons between these life-care residents and statewide data on elderly individuals currently residing in nursing homes and in the community. The data they presented showed not only that this life-care home provided a high quality of life, but also saved society substantial amounts of money in government-funded services that would otherwise be provided to residents of this home. The judge ruled in favor of continuing tax-exempt status for this life-care home because credible evidence clearly demonstrated that taxpayer savings from the services provided to life-care home residents and the life-care commitment dramatically outweighed the taxpayer costs associated with lost tax revenues.
Type of Medium:
Online Resource
ISSN:
0098-9134
,
1938-243X
DOI:
10.3928/0098-9134-20001201-05
Language:
English
Publisher:
SLACK, Inc.
Publication Date:
2000
