The Illinois Supreme Court has upheld a statute setting requirements for charitable tax exemption for nonprofit hospitals. The law was recently passed by the state legislature to require charitable hospitals to provide qualifying services or activities that equal or exceed in value of the hospital’s tax liability each year. Hospital tax exemption has been particularly controversial in Illinois for nearly a decade, since several hospitals near Chicago were challenged for allegedly failing to provide charitable services and for improperly pursuing low-income patients for unpaid bills for service. Several hospitals were denied exemption after long legal proceedings. In an effort to remedy and...