Provena Covenant Medical Center, located in Urbana, Illinois, had its exemption from property taxes revoked by the Illinois Department of Revenue. Provena's billing and collections efforts, particularly those allegedly used to collect amounts owed by underinsured or uninsured patients, have received considerable media attention. Based in part on those billing practices, the Department of Revenue concluded that Provena was no longer pursuing its health care mission in a charitable manner, alleging that Provena was no longer adequately serving the indigent population. Provena has announced its plans to appeal the Department of Revenue's decision. This decision is another in what seems to be a trend of state taxing authorities to evaluate eligibility for state tax exemption in terms of charity care provided by nonprofit hospitals.

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