In the latest ISBA Health Care Law section newsletter, Brian and Nancy McKenna analyze the Illinois Supreme Court's recent and newsmaking decision in Provena Covenant Medical Center v. The Department of Revenue. There, the court ruled that Provena was not entitled to the property tax exemption available to "charitable institutions." The McKennas write, "While the Illinois Supreme Court enunciated five distinctive characteristics of a 'charitable institution,' the application of these five characteristics to an Illinois private, nonprofit hospital boils down to a single question: Did the hospital demonstrate through its charitable expenditures that it provided charity care to all in need who apply for it?" Read the rest of their take on the case and its significance. Interesting footnote: Nancy is former vice president and deputy general counsel for Provena.