The provision of community benefits in exchange for tax-exemption status for not-for-profit (NFP) hospitals has been a health policy area of interest especially as it relates to the adequacy of benefits provided relative to the amount of foregone governmental tax revenue. This study examines public health system and community factors that affect the level of hospital community benefit levels as measured by hospital uncompensated care costs. Evidence to date of community socioeconomic characteristics and public health system capital factors have on hospital uncompensated care costs will be presented.
C.B. Mamaril, PhD
Department of Health Management & Policy &
Systems for Action National Coordinating Center
University of Kentucky College of Public Health
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