Charity Care and Community Benefit in Non-Profit Hospitals: Definition and Requirements.

ABSTRACT: Policymakers are using different ways to measure the community benefit provided by non-profit hospitals because different policy makers have different policy objectives. We compare 3 commonly used measures of community benefit; examine the correlation across the 3 measures; examine how the distribution of community benefits varies across non-profit hospitals; and compare the factors associated with the level of community benefit for each definition. The main dataset for this study is the Schedule H of IRS Form 990 data for 2017. We merged this data with the 2017 American Hospital Association (AHA), the 2017 CMS Hospital Cost Report, and the 2018 American Community Survey data. The final sample consists of 1904 non-profit hospitals. We define 3 measures of community benefit: (1) Total commu

SUBMITTER: Zare H 

PROVIDER: S-EPMC8246580 | biostudies-literature | 2021 Jan-Dec

REPOSITORIES: biostudies-literature