Comparing the value of community benefit and Tax-Exemption in non-profit hospitals.
Health Serv Res
; 57(2): 270-284, 2022 04.
Article
en En
| MEDLINE
| ID: mdl-33966271
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. STUDYDESIGN:
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. EXTRACTIONMETHODS:
A nationally representative sample was created of 11 776 non-profit hospital-year observations from 1472 unique hospitals over the 2011 to 2018 period was created. Descriptive analyses and random effect logistic regression were used to show associations between hospital characteristics and difference between incremental net community benefits and the value of tax-exemption. PRINCIPALFINDINGS:
After adjusting for community benefits provided by for-profits hospitals, on average, non-profit hospitals spent 5.9% (CI 5.8%-6.0%) of their total expenses on community benefits; 1.3% (CI 1.2%-1.3%) on charity care; and received 4.3% (CI 4.2%-4.4%) of total expenses in tax exemptions. A total of 38.5% of non-profit hospitals did not provide more community benefit and 86% did not provide more charity care than the value of their tax exemption. Hospitals with fewer beds, providing residency education and located in high poverty communities were more likely to provide more incremental community benefits and charity care than the value of their tax exemption, while system affiliation had a negative association.CONCLUSION:
The amount of community benefits and charity care provided by non-profits varied substantially across non-profit hospitals. Establishing minimum requirements for non-profit hospitals or publicly ranking hospitals based on their community benefit or charity care contributions, could encourage greater community benefits and charity care.Palabras clave
Texto completo:
1
Colección:
01-internacional
Base de datos:
MEDLINE
Asunto principal:
Hospitales Filantrópicos
/
Exención de Impuesto
Límite:
Aged
/
Humans
País/Región como asunto:
America do norte
Idioma:
En
Revista:
Health Serv Res
Año:
2022
Tipo del documento:
Article
País de afiliación:
Estados Unidos