The current community benefit standard for nonprofit hospital tax exemption has been the
subject of mounting criticism. Many different constituencies have advanced the view that in …

Background: US nonprofit hospital community benefit recently underwent significant
regulatory revisions. Starting in 2009, the Internal Revenue Service (IRS) required hospitals …

Objectives. We investigated whether federally tax-exempt hospitals consider community
health needs when deciding how much and what types of community benefits to provide …

Methods: Using data from 2009 to 2012 hospital tax and other governmental filings, we
constructed national, hospital-referral-region, and facility-level estimates of Community …

Recent policy developments are forcing many hospitals to supplement their traditional focus
on the provision of direct patient care by using mechanisms to address the social …

This chapter discusses the development and maintenance of sacred spaces and places as
defined by institutionalized religion, and how these spaces and places are contested yet …

Policy Points Hospitals address population health needs and patients' social determinants of
health by offering social care services. Tax‐exempt hospitals are required to invest in …

Nonprofits receive tax exemptions in return for social value creation and delivery. While the
outcomes of these tax exemptions are often positive, there are value-detracting situations in …

Objective: To explore whether health outcomes are influenced by both governmental social
services spending and hospital provision of community health services. Design: We …

Objectives To investigate whether tax‐exempt hospitals' investments in community health
are associated with patterns of governmental public health spending focusing specifically on …