The different tax treatment of government, nonprofit, and for-profit hospitals implies different
charity care obligations, with the greatest obligation for government hospitals and the least …

Background Following projections of an emergency medicine (EM) physician oversupply,
the growth of EM residency programs affiliated with for‐profit hospitals has been subject to …

While a large body of evidence has examined hospital concentration, its effects on health
care for low-income populations are less explored. We use comprehensive discharge data …

Objective To describe differences in characteristics and outcomes of patients with traumatic
brain injury by inpatient rehabilitation facility (IRF) profit status. Design Retrospective …

Methods| This study followed the STROBE reporting guideline. Additional details are
available in the eMethods in Supplement 1. This study did not meet criteria for review by the …

This study examines the implications of excess cash in nonprofit hospitals. Using a
nationally representative sample of hospitals, I benchmark nonprofit cash holdings against …

" Societies are often judged by how they treat their most vulnerable members. In the United
States, that responsibility belongs not only to governments, but also to charities, businesses …

Nonprofit hospitals provide charity care to financially disadvantaged patients according to
their self-designed eligibility policies. The Affordable Care Act may have prompted nonprofit …

Using June 2022 data from a nationally representative sample of adults ages 18 to 64 who
participated in the Urban Institute's Health Reform Monitoring Survey (HRMS), this brief …

It is now time to conclude our prolonged debate about the taxexempt status of nonprofit
hospitals. The contemporary nonprofit hospital is a commercial enterprise, materially …