Structural Discrimination in Nonprofit Hospital Community Benefit Spending.

ABSTRACT:

Importance

Nonprofit hospitals receive substantial tax exemptions to provide a community benefit. However, little is known about the distribution of community benefit spending (CBS) across US communities with varying degrees of social vulnerability beyond the hospital's immediate geographic area.

Objective

To assess associations of CBS per capita with community-level characteristics and social determinants of health.

Design, setting, and participants

This cross-sectional study used Internal Revenue Service Series 990 Tax Forms from 2018 to 2023, to create a dataset of CBS for nonprofit hospitals in the US. Facility-level CBS allocation to counties was based on inpatient utilization to more accurately reflect a hospital's community. Data were analyzed from January to D

SUBMITTER: Hedquist A 

PROVIDER: S-EPMC11871545 | biostudies-literature | 2025 Feb

REPOSITORIES: biostudies-literature