What “Community Building” Activities Are Nonprofit Hospitals Reporting as Community Benefit?

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 ...

Improving Community Health While Satisfying a Critical Community Need: A Case Study for Nonprofit Hospitals

BACKGROUND School-based student health screenings identify issues that may affect physical and intellectual development and are an important way to maintain student health. Nonprofit hospitals can provide a unique resource to school districts by assisting in the timely completion of school-based screenings and meet requirements of the Affordable Care Act. This case study describes the collabora...

The community benefit standard for non-profit hospitals: which community, and for whose benefit?

Accountability for Community Benefit: A Reasonable Expectation for Canadian Hospitals

North American hospitals have historically struggled to engage in prevention and health promotion activities because they have not been incentivized or held accountable for doing so. However, in order to be exempt from federal taxes, 3,000 non-profit hospitals in the US must now regularly assess the health status of the communities they serve, and take action to address identified health needs....

Tax-exemption for hospitals: towards an understanding of community benefit.