What Should We Expect? A Comparison of the Community Benefit and Projected Government Support of Maryland Hospitals
Designation as a tax-exempt, not-for-profit entity carries with it specific tax benefits. In exchange for tax exemptions, not-for-profit entities are expected to provide benefits to their communities. To evaluate whether hospitals provide community benefits (CBs) equivalent to the financial subsidie...
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| Veröffentlicht in: | Medical care research and review 2016-04, Vol.73 (2), p.205-226 |
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| container_title | Medical care research and review |
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| creator | Turner, Jason S. Broom, Kevin D. Goldner, Jesse A. Lee, Jen-Fu |
| description | Designation as a tax-exempt, not-for-profit entity carries with it specific tax benefits. In exchange for tax exemptions, not-for-profit entities are expected to provide benefits to their communities. To evaluate whether hospitals provide community benefits (CBs) equivalent to the financial subsidies and advantages extended to them, tax liabilities and financial support were projected for all Maryland acute care hospitals between 2010 and 2012 and in the aggregate over the 3 years of this study. A comparison was then made between the provision of CBs and the financial support that governments provide to the hospitals. The results indicate that hospitals provide significantly and substantially more CBs than the material financial support they receive. Even after modeling changes in CB activities and the associated tax liabilities that may result from transitioning to taxable status, the benefits that hospitals provide to the communities they serve continue to exceed the potential government tax revenues. |
| doi_str_mv | 10.1177/1077558715604565 |
| format | Article |
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A comparison was then made between the provision of CBs and the financial support that governments provide to the hospitals. The results indicate that hospitals provide significantly and substantially more CBs than the material financial support they receive. 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Even after modeling changes in CB activities and the associated tax liabilities that may result from transitioning to taxable status, the benefits that hospitals provide to the communities they serve continue to exceed the potential government tax revenues.</description><subject>Acute services</subject><subject>Communities</subject><subject>Community hospitals</subject><subject>Community-Institutional Relations</subject><subject>Corporate liability</subject><subject>Financial support</subject><subject>Hospitals</subject><subject>Humans</subject><subject>Liabilities</subject><subject>Maryland</subject><subject>Nonprofit hospitals</subject><subject>Nonprofit organizations</subject><subject>Organizations, Nonprofit</subject><subject>Private sector</subject><subject>State Government</subject><subject>Subacute care</subject><subject>Subsidies</subject><subject>Tax exempt organizations</subject><subject>Tax Exemption</subject><subject>Taxation</subject><issn>1077-5587</issn><issn>1552-6801</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2016</creationdate><recordtype>article</recordtype><sourceid>EIF</sourceid><sourceid>7QJ</sourceid><recordid>eNp1kctLxDAQxoMovu-eJODFSzVJm0k8iS6-QFFYwWNJ26nbZdvUJBX9703ZVUTwNCHz-755EXLA2QnnSp1yppSUWnEJLJMg18g2l1IkoBlfj--YTsb8Ftnxfs4Yy4RON8mWgIwxDWqb-JeZCXQ6s8Oioi9Irz56LMM5vaAT2_bGNd521NY0zHD8aYeuCZ_0Ejusm0BNV9EnZ-dRghW9se_ouha7aDj0vXVhVD4Y97kYwVvr-yaYhd8jG3UMuL-Ku2R6ffU8uU3uH2_uJhf3SZmCDAkYlpYZmCotVXqWZaUEUQgoZCEUaK1QpJzXpuCmBpVWWkYIVIkgJBZZukuOl669s28D-pC3jS9xEXtBO_icK1AMzpSAiB79Qed2cF3sLVJKaKk0E5FiS6p01nuHdd67po3T5Zzl4znyv-eIksOV8VC0WP0IvvcfgWQJePOKv6r-Z_gFjHGQ7A</recordid><startdate>201604</startdate><enddate>201604</enddate><creator>Turner, Jason S.</creator><creator>Broom, Kevin D.</creator><creator>Goldner, Jesse A.</creator><creator>Lee, Jen-Fu</creator><general>SAGE Publications</general><general>SAGE PUBLICATIONS, INC</general><scope>CGR</scope><scope>CUY</scope><scope>CVF</scope><scope>ECM</scope><scope>EIF</scope><scope>NPM</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>7QJ</scope><scope>K9.</scope><scope>NAPCQ</scope><scope>7X8</scope></search><sort><creationdate>201604</creationdate><title>What Should We Expect? 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| source | Access via SAGE; MEDLINE; Applied Social Sciences Index & Abstracts (ASSIA); Alma/SFX Local Collection |
| subjects | Acute services Communities Community hospitals Community-Institutional Relations Corporate liability Financial support Hospitals Humans Liabilities Maryland Nonprofit hospitals Nonprofit organizations Organizations, Nonprofit Private sector State Government Subacute care Subsidies Tax exempt organizations Tax Exemption Taxation |
| title | What Should We Expect? A Comparison of the Community Benefit and Projected Government Support of Maryland Hospitals |
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