USA Doctor as an Employee Deducting Patient Refunds

[Jim Holloway]

I was recently asked whether a medical Doctor (who is an employee of a medical facility) could deduct refunds of a patient's bill. The Doctor is a W-2 employee and has several patients who are not well off financially. So, he wants to give them money out of his own pocket to assist in paying their bills. I believe it might fall under the $25 per year business gift limitation, but in this case it would be limited to the 2% AGI limitation since the Dr. is an employee rather than a sole practitioner.

Does anyone have any thoughts on this?

 

[Chrisa Anderson]

Does the medical facility have a charitable donation (financial needs based) program that he could donate to?

 

[Williams Karl]

Does the medical provides that facility.