scholarly journals Evaluating Hospitals’ Provision of Community Benefit: An Argument for an Outcome-Based Approach to Nonprofit Hospital Tax Exemption

2013 ◽  
Vol 103 (4) ◽  
pp. 612-616 ◽  
Author(s):  
Daniel B. Rubin ◽  
Simone Rauscher Singh ◽  
Peter D. Jacobson
Keyword(s):  
Community Benefit ◽  
Nonprofit Hospital

scholarly journals Nonprofit Hospital Community Benefit Spending and Readmission Rates

2020 ◽  
Vol 23 (1) ◽  
pp. 85-91 ◽  
Author(s):  
Krisda H. Chaiyachati ◽  
Mingyu Qi ◽  
Rachel M. Werner
Keyword(s):  
Readmission Rates ◽  
Community Benefit ◽  
Nonprofit Hospital ◽  
Hospital Community Benefit

Charitable Hospital Accountability: A Review and Analysis of Legal and Policy Initiatives

1998 ◽  
Vol 26 (2) ◽  
pp. 116-137 ◽  
Author(s):  
Alice A. Noble ◽  
Andrew L. Hyams ◽  
Nancy M. Kane
Keyword(s):  
Local Authorities ◽  
Nonprofit Hospitals ◽  
Community Benefit ◽  
State Legislation ◽  
American Hospital ◽  
Early American ◽  
Community Benefits ◽  
Tax Exempt ◽  
Nonprofit Hospital ◽  
State And Local

Hospitals long ago shed their role as alms houses for the poor. What vestiges remain of the early American hospital are the tax-exempt, nonprofit hospital form and a general perception that hospitals, as charitable institutions, owe a duty to their communities. The appropriateness of the nonprofit hospital tax exemption has long been debated, and many theories have been advanced to justify the tax exemption of nonprofit hospitals. In a growing number of jurisdictions, however, state and local authorities have gone beyond the theoretical debate and are challenging the tax exemption of their nonprofit hospitals. For various reasons, efforts are afoot to capture greater community benefit from nonprofit hospitals.At the heart of such challenges is the debate over the nature and extent of the duty charitable institutions owe to their communities. A demand is growing for nonprofit hospitals to earn their tax exemptions by benefiting their communities in concrete ways. Some have been stripped of their tax-exempt status by local authorities or pressured to make payments in lieu of taxes. A number of states have recently implemented initiatives in an attempt to make hospitals more accountable for their community benefits. Many hospitals are responding to this heightened scrutiny in a proactive way, by voluntarily documenting community benefits. A number of nonprofit hospitals and hospital associations are cooperating with—or even sponsoring—state legislation in this area.

Developing Data to Support Effective Coordination of Nonprofit Hospital Community Benefit Investments

2018 ◽  
Vol 63 (4) ◽  
pp. 271-280 ◽  
Author(s):  
Avi Baehr ◽  
Amanda M. B. Doty ◽  
David N. Karp ◽  
Kristin L. Rising ◽  
Brendan G. Carr ◽  
...  
Keyword(s):  
Community Benefit ◽  
Nonprofit Hospital ◽  
Hospital Community Benefit

State Laws and Nonprofit Hospital Community Benefit Spending

2019 ◽  
Vol 25 (4) ◽  
pp. E9-E17 ◽  
Author(s):  
Emily K. Johnson ◽  
Rose Hardy ◽  
Tatiane Santos ◽  
Jonathon P. Leider ◽  
Richard C. Lindrooth ◽  
...  
Keyword(s):  
Community Benefit ◽  
State Laws ◽  
Nonprofit Hospital ◽  
Hospital Community Benefit
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