Titre :
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The Impact of the Individual Mandate and Internal Revenue Service Form 990 Schedule H on Community Benefits From Nonprofit Hospitals. (2012)
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Auteurs :
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Kristine PRINCIPE ;
Ekathleen ADAMS ;
Edmund-R BECKER ;
Jenifer MAYNARD ;
College of Business Administration. Niagara University. Niagara University. NY. USA ;
Emory University School of Public Health. Atlanta. GA. USA
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Type de document :
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Article
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Dans :
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American journal of public health (vol. 102, n° 2, 2012)
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Pagination :
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229-237
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Langues:
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Anglais
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Mots-clés :
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Homme
;
Communauté
;
Hôpital
;
Interne
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Résumé :
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[BDSP. Notice produite par INIST-CNRS 7HR0xC99. Diffusion soumise à autorisation]. 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'abilityto fulfill their missions by better targeting subsidies for uncompensated care and potentially increasing subsidized health services provision. manv of which affect the public's health.
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