title: Capacity considerations and community benefit expenditures of nonprofit hospitals.
abstract: The United States Internal Revenue Service (IRS) and some states require nonprofit hospitals to demonstrate that they provide a substantial community benefit in order to get or maintain their tax-exempt status. This places every nonprofit hospital at risk. This article is about certain common factors that impact the management of all nonprofit hospitals and their ability to comply with such laws.
authors.affiliation: College of William and Mary, Williamsburg, Virginia, USA.
authors.forename: H J
authors.initials: HJ
authors.lastname: Bryce
mesh_terms: D002201:Capital Expenditures / Q000331:legislation & jurisprudence* / Q000706:statistics & numerical data; D002608:Charities / Q000331:legislation & jurisprudence / Q000600:supply & distribution*; D003159:Community-Institutional Relations / Q000191:economics / Q000331:legislation & jurisprudence*; D019983:Guideline Adherence; D006301:Health Services Needs and Demand; D006302:Health Services Research; D006742:Hospital Bed Capacity; D006788:Hospitals, Voluntary / Q000191:economics / Q000331:legislation & jurisprudence* / Q000458:organization & administration; D006801:Humans; D017059:Models, Econometric; D016134:Organizational Policy; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D013781:Texas; D017664:Uncompensated Care; D014481:United States