Defining hospital community benefit activities using Delphi technique: A comparison between China and the United States.

ABSTRACT:

Introduction

Currently there is no expert consensus regarding what activities and programs constitute hospital community benefits. In China, the hospital community benefit movement started gaining attention after the recent health care system reform in 2009. In the United States, the Internal Revenue Service and the nonprofit hospital sector have struggled to define community benefit for many years. More recently, under the Affordable Care Act (ACA)'s new "community benefit" requirements, nonprofit hospitals further developed these benefits to qualify for 501(c)(3) tax exempt status.

Methods

The Delphi survey method was used to explore activities and/or programs that are considered to be hospital community benefits in China and the United States. Twenty Chinese and 19 Americ

SUBMITTER: Xu A 

PROVIDER: S-EPMC6867695 | biostudies-literature | 2019

REPOSITORIES: biostudies-literature