title: The impact of the individual mandate and Internal Revenue Service Form 990 Schedule H on community benefits from nonprofit hospitals.
abstract: 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' ability to fulfill their missions by better targeting subsidies for uncompensated care and potentially increasing subsidized health services provision, many of which affect the public's health.
authors.affiliation: College of Business Administration, Niagara University, Niagara University, NY 14109-2201, USA. kprincipe@niagara.edu
authors.forename: Kristine
authors.initials: K
authors.lastname: Principe
authors.forename: E Kathleen
authors.initials: EK
authors.lastname: Adams
authors.forename: Jenifer
authors.initials: J
authors.lastname: Maynard
authors.forename: Edmund R
authors.initials: ER
authors.lastname: Becker
mesh_terms: D003153:Community Health Services / Q000331:legislation & jurisprudence / Q000458:organization & administration*; D006077:Government Agencies; D018166:Health Care Reform / Q000331:legislation & jurisprudence; D006764:Hospitals, Community / Q000331:legislation & jurisprudence / Q000458:organization & administration*; D006801:Humans; D009939:Organizations, Nonprofit / Q000331:legislation & jurisprudence / Q000458:organization & administration*; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D017664:Uncompensated Care / Q000331:legislation & jurisprudence; D014481:United States