Reexploring Differences among For-Profit and Nonprofit Dialysis Providers

Comparison of hospitalization rates among for-profit and nonprofit dialysis facilities.

BACKGROUND AND OBJECTIVES The vast majority of US dialysis facilities are for-profit and profit status has been associated with processes of care and outcomes in patients on dialysis. This study examined whether dialysis facility profit status was associated with the rate of hospitalization in patients starting dialysis. DESIGN, SETTING, PARTICIPANTS, & METHODS This was a retrospective cohort...

Strategic management and performance differences: nonprofit versus for-profit health organizations.

Despite mixed and contradictory findings, for-profits (FPs) and nonprofits (NPs) are assumed to be similar health services organizations (HSOs). In this study, a fifteen-item scale assessing HSOs' strategic management capacity was developed and tested using fifty-seven FP and twenty NP organizations. Then, using item response theory, the items were hierarchically profiled to produce two strateg...

Federal tax-exemption requirements for joint ventures between nonprofit hospital providers and for-profit entities: form over substance?

This article discusses the IRS rule on hospital joint ventures and related legal developments. The central thesis is that the IRS's emphasis on operational control is misplaced from both a legal and a policy perspective, and reflects a decidedly strong preference for the form of a joint venture's governance over the substance of its charitable and community service activities. More specifically...

Measuring community benefits provided by for-profit and nonprofit hospitals.

Nonprofit hospitals are expected to provide benefits to their community in return for being exempt from most taxes. In this paper we develop a new method of identifying activities that should qualify as community benefits and of determining a benchmark for the amount of community benefits a nonprofit hospital should be expected to provide. We then compare estimates of nonprofits' current level ...

Comparing For-Profit and Not-for-Profit Health Care Providers: A Review of the Literature