The Impact of the Individual Mandate and Internal Revenue Service Form 990 Schedule H on Community Benefits From Nonprofit Hospitals

Bibliographic Data

ID11029066
AuthorsKristine Principe (Kristine Principe and Jenifer Maynard are with the College of Business Administration, Niagara University, Niagara University, NY. E. Kathleen Adams and Edmund R. Becker are with Emory University School of Public Health, Atlanta, GA.), Kristine E Principe (Niagara University), E Kathleen Adams (0000-0002-4811-2752, Kristine Principe and Jenifer Maynard are with the College of Business Administration, Niagara University, Niagara University, NY. E. Kathleen Adams and Edmund R. Becker are with Emory University School of Public Health, Atlanta, GA.), Jenifer Maynard (Kristine Principe and Jenifer Maynard are with the College of Business Administration, Niagara University, Niagara University, NY. E. Kathleen Adams and Edmund R. Becker are with Emory University School of Public Health, Atlanta, GA.), Edmund R Becker (0000-0003-0265-3980, Kristine Principe and Jenifer Maynard are with the College of Business Administration, Niagara University, Niagara University, NY. E. Kathleen Adams and Edmund R. Becker are with Emory University School of Public Health, Atlanta, GA.)
Year2012
Volume102
Issue2
Pages229-237
Publication date2012-02-01
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenueAmerican Journal of Public Health (JOURNAL)
Journal identifiersISSN: 0090-0036 • E-ISSN: 1541-0048
PublisherAmerican Public Health Association (PUBLISHER • US)
DOI10.2105/ajph.2011.300339
PMID22390437
PMCIDPMC3483984
OpenAlexW2168077533
LanguageEN
Citations received4
References cited10

In response to a growing concern that nonprofit hospitals are not providing sufficient benefit to their communities in return for their tax-exempt status, the Internal Revenue Service (IRS) now requires nonprofit hospitals to formally document the extent of their community contributions. While the IRS is increasing financial scrutiny of nonprofit hospitals, many provisions in the recently passed historical health reform legislation will also have a significant impact on the provision of uncompensated care and other community benefits. We argue that health reform does not render the nonprofit organizational form obsolete. Rather, health reform should strengthen the nonprofit hospitals’ ability to fulfill their missions by better targeting subsidies for uncompensated care and potentially increasing subsidized health services provision, many of which affect the public's health

Business · Economic growth · Economics · Health care · Internal revenue · Legislation · Mandate · Medicaid · Political science · Public economics · Public health · Public relations · Revenue · Scrutiny · Service (business) · Subsidy · Uncompensated Care · Finance · Health Systems, Economic Evaluations, Quality of Life · Healthcare Policy and Management · Law · Marketing · Medicine · Nursing · Primary Care and Health Outcomes · Public Administration

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