Community benefit
Represents what non-profit hospitals contribute to their communities in lieu of paying federal taxes.
What is Community Benefit?
This is the direct financial assistance for low-income or uninsured patients.
What is Charity Care?
The U.S. government agency responsible for collecting federal taxes and enforcing tax laws.
What is the Internal Revenue Service (IRS)?
Clear federal guidelines, independent audits, and better public access to data are all ways to strengthen this.
Some nonprofit hospitals spend less on community benefit than they save from this financial advantage.
What are Tax Breaks?
This helps underserved populations, supports public health initiatives, justifies non-profit hospital's tax-exempt status, and encourages investment in community wellness.
What is the importance of Community Benefit?
What are Unreimbursed Medicaid Costs?
Non-profit hospitals must report their activities through this form.
What is the Schedule H of Form 990?
Because they receive tax exemptions, nonprofit hospitals must show this in return to their communities.
What is measurable community benefit?
Hospitals may appear to provide large community benefits, but much of it often goes toward this type of expense, not direct outreach.
The Affordable Care Act (ACA) added stricter requirements including this program.
What is the Community Health Needs Assessments?
Programs that educate the public on diseases, nutrition, and healthy lifestyles.
What is Health Education & Prevention?
Clearly states who qualifies for free or reduced-cost care.
What is a formal financial assistance policy?
Some hospitals face criticism for reporting low levels of this, despite receiving large tax breaks.
What is community benefit spending?
Different hospitals defining "community benefit" in different ways leads to this challenge.
Requiring tax-exempt hospitals to demonstrate that they were providing meaningful contributions to public health.
What is the Community Benefit Standard?
Investments in medical advancements and education for healthcare professionals.
What is Medical Research & Training?
Hospitals that fail to meet the requirements of a formal financial assistance policy.
What is losing their tax-exempt status?
Inconsistent classification of expenses by hospitals makes it hard to do this across institutions.
What is compare contributions?
Some hospitals face criticism for putting less into community benefit than they get back in this.
What is their tax-exempt status?
This act mandates community health needs assessment every three years, hospitals must implement plans to address identified health needs, and requires limits on charges for financially vulnerable patients.
What is the Affordable Care Act?
Funding for costly but necessary services like mental health care and addiction treatment
What are Subsidized Health Services?
Must align programs with
What is community health needs?
Hospitals have faced this when accused of not doing enough to justify their nonprofit status.
What is public scrutiny or legal challenges?
These government influencers are questioning whether nonprofit hospitals are doing enough for their communities.
Who are policymakers?