Comparing the Value of Nonprofit Hospitals’ Tax Exemption to Their Community Benefits

@inproceedings{Herring2018ComparingTV,
  title={Comparing the Value of Nonprofit Hospitals’ Tax Exemption to Their Community Benefits},
  author={Bradley Herring and Darrell J. Gaskin and Hossein Zare and Gerard F. Anderson},
  booktitle={Inquiry : a journal of medical care organization, provision and financing},
  year={2018}
}
  • Bradley Herring, Darrell J. Gaskin, +1 author Gerard F. Anderson
  • Published in
    Inquiry : a journal of…
    2018
  • Business, Medicine
  • The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association’s (AHA) Annual Survey to compare the value of community benefits with the tax exemption. We contrast nonprofit’s total community benefits to what for-profits… CONTINUE READING

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