Is collaboration between nonprofit hospitals and local health departments effective? An analysis of hospital community benefit activities
Nonprofit hospitals (NFP) must provide certain types of community benefit (CB) in order to keep their tax-exempt status. The IRS reported that NFPs spent over $60 billion on CB activities in 2011. NFPs have dedicated most of their CB dollars to charity care. Section 9007 of the ACA falls under IRS CB regulation and is a promising regulatory approach to steer NFPs towards providing community health activities that fall outside its acute care focus. It required NFPs to submit a triennial community health needs assessment and an implementation strategy. A few states leverage Section 9007 to encourage ...
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