Open Access BASE2012

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

Principe, Kristine; Adams, E. Kathleen; Maynard, Jenifer; Becker, Edmund R

Open Access

Abstract

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.

Subjects

GovernmentPoliticsand Law

Languages

English

Publisher

American Public Health Association

DOI

10.2105/AJPH.2011.300339

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