Nonprofit Hospital Community Benefit in the U.S.: A Scoping Review From 2010 to 2019

Rozier, Michael

doi:10.3389/fpubh.2020.00072

Cited by 26 publications

(34 citation statements)

References 85 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…There is ample debate on whether nonprofit hospitals provide enough economic benefits to the community in exchange for the federal and state tax exemptions that they receive. Also, most people who live in places where there is a nonprofit hospital are interested in knowing whether they are better off because they have a nonprofit hospital in the community (Rozier, 2020).…”

Section: Discussionmentioning

confidence: 99%

“…This study draws upon prior research on nonprofit hospitals, particularly work that examines community benefit spending. Community benefits is emerging as a new field of academic and policy research and it can be challenging to identify articles about U.S. nonprofit hospital community benefits (Rozier, 2020;Tao et al, 2010). In a recent study of research on community benefits, Michael D. Rozier identified 96 papers dealing with community benefits and classified them in the following topical areas: background information on community benefits, governance and ethics, community needs assessment process, assessment content, assessment effect, community programs, impact and evaluation, spending and finance basics, spending and finance relationships, population health, and policy proposals (2020).…”

Section: Prior Literaturementioning

confidence: 99%

“…The Patient Protection and Affordable Care Act (ACA) enacted in 2010 added section 501(r) to the Internal Revenue Code containing additional community benefits requirements. These new requirements address a hospital organization's financial assistance policy, billing and collections requirements, limits on hospital charges for eligible patients, and conducting community health needs assessments (CHNA) and developing community health improvement plans (CHIP) to address the most important needs at least once every three years (Rozier, 2020). Importantly, the new federal law requirements do not establish a minimum value of community benefits that a hospital must provide to qualify for tax exempt status (James, 2016).…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Community Benefit Report Spending and Content Analysis

2021

JABE

View full text Add to dashboard Cite

There is substantial debate regarding the community benefits provided by nonprofit hospitals in exchange for tax-exempt status at the federal and state levels. Despite the controversy surrounding this topic, research into community benefit spending is a relatively new area of academic research. This study examines community benefit reports from nonprofit hospitals in the California Office of Statewide Health Planning and Development (OSHPD) database. We employ text-based content analysis to determine how the language used in current-year reports impacts community benefit spending in the following year. Our study contributes to the literature because it is the first paper that conducts text-based content analysis of community benefit reports using the following five textual characteristics: length, boilerplate, fog, specificity, and tone. We find that the length, specificity, and tone of the reports significantly impact community benefit spending.

show abstract

Section: Discussionmentioning

confidence: 99%

Section: Prior Literaturementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Community Benefit Report Spending and Content Analysis

2021

JABE

View full text Add to dashboard Cite

show abstract

“…6 In 1956, the United States formalized the tax-exempt status for nonprofit hospitals if they provided charity care within their ability to do so. 7 Community benefit was first articulated to the American Hospital Association in 1969 by the Internal Revenue Service (IRS), not in an official document but in a letter of opinion. 8 Initially, most community benefit services were directed at increasing scope of care to seniors and those with complex chronic problems attempting to prevent hospital readmissions.…”

Section: Research Articlementioning

confidence: 99%

“…8 In 2009, a study showed 1800 nonprofit hospitals spent an average of 7.5% of their reporting expenses on community benefit with a range of spending from 1.1% to 20.1%. 7 Other types of community benefit are not well defined on the IRS Tax Form 990, Schedule H; however, other types of community benefit could include community building and health improvement services, cash/in-kind contributions, health professions education, subsidized health services, community research, and Medicaid shortfall. 5,6,9 Regarding community benefit, results of a review of literature indicated that implementation of charity care policies nationally is inconsistent, and there is no mandate on who should be eligible for charity care.…”

Section: Research Articlementioning

confidence: 99%

A Comparison of Nonprofit Hospital Charity Care Policies and Community Benefit in Central Ohio to Peer Cities

Clagg

Wapner²,

Klingler

et al. 2022

OJPH

View full text Add to dashboard Cite

Background: Nonprofit hospitals in the United States are required to provide community benefits, including charity care, to receive tax exemption from the federal government. Central Ohio's nonprofit hospitals have agreed to the same charity care policies, which may be unique compared to other communities across the county. The aim of this research is to compare the charity care policies of hospitals in Columbus, Ohio, to their peer cities, investigating if hospitals in similar cities have common shared charity care thresholds and to determine if hospitals in peer cities provided similar levels of community benefit. Methods: Tax data from nonprofit hospitals in 21 cities were collected and analyzed using Microsoft Excel (Microsoft Corporation). City community benefit data was summed and averaged using Excel to create a graphical representation of the data. Results: Only Columbus, Ohio, and Providence, Rhode Island, reported the same charity care thresholds across hospitals. Data demonstrate that Columbus provides less community benefit in dollars to total expenses compared to peer cities; however, this appears to be only true regarding other community benefit excluding charity care. Columbus was near the median among cities examined in regard to percentage of charity care to total community benefit. Conclusion: Results suggest variability in the amount and type of community benefit nonprofit hospitals provide. Central Ohio hospitals have the same charity care thresholds and spent approximately the same in total community benefit however it is not transparent how these funds are utilized. Current federal regulations do not assess whether the community benefits reported are affecting community health outcomes.

show abstract

Strategies to Help Health Care Organizations Execute Their Food System Leadership Responsibilities

Veldheer

George

2022

AMA Journal of Ethics

View full text Add to dashboard Cite

Food systems influence environmental sustainability and health. The fact that our current food production and distribution practices neither support nor promote planetary or human health raises ethical concerns. Since health organizations offer food to patients, community members, and employees, they are situated at key intersections among food systems, agricultural policies and practices, and public health. This article considers the nature and scope of health care organizations' local food system leadership responsibilities and describes how health care organizations' food practices can help improve health outcomes and motivate equity. Food Production EmissionsModern agricultural food systems exert a major impact on both the environment and human health. Food production accounts for an estimated 19% to 29% of greenhouse gas (GHG) emissions and an estimated 70% of global freshwater withdrawals. 1,2 The production of animal-based protein (eg, beef, pork, and chicken) makes the largest contribution to GHG and imposes the greatest burden on water and land resources. 3,4 In contrast, plants (eg, fruits, vegetables, legumes, and grains) have the lowest environmental impact. 3,4 At the same time, there is compelling evidence demonstrating that plant-based diets high in fruits and vegetables can be used for primary prevention or treatment of many of the most prevalent chronic diseases in the United States, including cardiovascular disease, type-2 diabetes, obesity, and some cancers. 5,6,7,8,9 Thus, the imbalance of our current food production practices not only degrades environmental health, but also has implications for human health. However, at a time of historic wealth and income inequality, when life expectancy in the United States has reversed for the first time in a century and 6 of 10 Americans are living with at least one diet-related chronic disease (eg, heart disease, obesity, diabetes), 10,11 fostering healthier diets remains a persistent challenge. 12 Food production and consumption patterns that are misaligned with healthy dietary patterns are in part driving these troubling public health trends. For instance, population-level red meat intake is higher than recommended in North America and in most regions of the world, while intake of fruits and vegetables, legumes, whole grains, and nuts is well

show abstract

Nonprofit Hospital Community Benefit in the U.S.: A Scoping Review From 2010 to 2019

Cited by 26 publications

References 85 publications

Community Benefit Report Spending and Content Analysis

Community Benefit Report Spending and Content Analysis

A Comparison of Nonprofit Hospital Charity Care Policies and Community Benefit in Central Ohio to Peer Cities

Strategies to Help Health Care Organizations Execute Their Food System Leadership Responsibilities

Contact Info

Product

Resources

About