The Robert Wood Johnson Foundation Nurse Faculty Scholars program

Lavizzo‐Mourey, Risa; Lumpkin, John R.; Ladden, Maryjoan

doi:10.1016/j.outlook.2017.03.006

Cited by 2 publications

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“…There is a movement to expand the list to include community building activities that “protect or improve the community’s health or safety, and that aren’t reportable in service-based activities [IRS’s Part I of schedule H].” 17 The idea is that hospitals should promote a “culture of health” that enables all individuals to lead the healthiest possible lives. 31 For example, hospitals providing meals to “food insecure” residents in Ohio 32 reduces chronic disease rates by increasing participation in federally funded meal programs, 33 showing that hospitals have become engaged in improving socioeconomic factors in their community.…”

Section: Discussionmentioning

confidence: 99%

Charity Care and Community Benefit in Non-Profit Hospitals: Definition and Requirements

Zare

Eisenberg

Anderson

2021

INQUIRY

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Policymakers are using different ways to measure the community benefit provided by non-profit hospitals because different policy makers have different policy objectives. We compare 3 commonly used measures of community benefit; examine the correlation across the 3 measures; examine how the distribution of community benefits varies across non-profit hospitals; and compare the factors associated with the level of community benefit for each definition. The main dataset for this study is the Schedule H of IRS Form 990 data for 2017. We merged this data with the 2017 American Hospital Association (AHA), the 2017 CMS Hospital Cost Report, and the 2018 American Community Survey data. The final sample consists of 1904 non-profit hospitals. We define 3 measures of community benefit: (1) Total community benefits: combining all 17 possible measures in the 990 data; (2) Total community benefits less unreimbursed Medicaid care because it reflects a policy choice made by the state; and (3) only charity care. We also subdivided the community benefits into individual and service-based benefit. Gini Coefficients and descriptive analysis show the distribution of 3 types of community benefit measures. On average, hospitals spent 8.1% of their expenses on all community benefits; 4.3% on community benefits less unreimbursed Medicaid; and 1.7% on charity care. The provision of charity care showed more variation (Gini coefficient) than the other 2 measures. Different hospital and geographic characteristics were associated with each definition, suggesting that different types of hospitals place emphasis on different community benefits. When policy makers choose among different definitions of community benefit, they should consider what incentives they want to instill.

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Section: Discussionmentioning

confidence: 99%

Charity Care and Community Benefit in Non-Profit Hospitals: Definition and Requirements

Zare

Eisenberg

Anderson

2021

INQUIRY

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show abstract

“…It also could include a focus on developing culturally competent care aimed at decreasing vulnerability and developing, implementing and evaluating the best practices for preventing illness and promoting health and wellbeing. And finally, our global agenda could focus on defining and promoting a culture of health that empowers all populations to make healthy choices in their day to day lives that lead to long term wellbeing 2 .…”

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confidence: 99%

My Wish for a Global Research Agenda in Nursing

Meleis

2015

Rev. Latino-Am. Enfermagem

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The Robert Wood Johnson Foundation Nurse Faculty Scholars program

Cited by 2 publications

References 0 publications

Charity Care and Community Benefit in Non-Profit Hospitals: Definition and Requirements

Charity Care and Community Benefit in Non-Profit Hospitals: Definition and Requirements

My Wish for a Global Research Agenda in Nursing

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