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- Title
Hospital Community Benefit Spending: Leaning In on the Social Determinantsof Health.
- Authors
ROSENBAUM, SARA
- Abstract
The author looks at some developments concerning community benefit spending practices of tax-exempt hospitals in the U.S. She says the Internal Revenue Service (IRS) has recognized that hospitals can qualify as tax-exempt charities since 1956. She cites that there is an intensifying focus on the social determinants of health. She mentions policy shifts under the Affordable Care Act (ACA).
- Subjects
UNITED States; NONPROFIT organization laws; NONPROFIT organizations; CHARITIES; TAXATION; UNITED States. Internal Revenue Service; HEALTH &; social status; ECONOMICS
- Publication
Milbank Quarterly, 2016, Vol 94, Issue 2, p251
- ISSN
0887-378X
- Publication type
Article
- DOI
10.1111/1468-0009.12191