Comparing the value of community benefit and Tax-Exemption in non-profit hospitals.

ABSTRACT:

Objective

We examined the characteristics of non-profit hospitals providing more community benefits and charity care than value of their tax exemptions and how this relationship changed between 2011 and 2018.

Data sources

Primary dataset was schedule H Form IRS 990 data. This data was merged with the American Hospital Association, Medicare Hospital Cost Report, and the America Community Survey.

Study design

We measured six categories of tax benefits and 17 types of community benefits. Subtracting the average value of community benefits provided by for-profit hospitals, we computed incremental community benefit and charity care provided by each non-profit hospital.

Extraction methods

A nationally representative sample was created of 11 776 non-profit hospital-ye

SUBMITTER: Zare H 

PROVIDER: S-EPMC8928013 | biostudies-literature | 2022 Apr

REPOSITORIES: biostudies-literature