College of Business Administration, Niagara University, Niagara University, NY 14109-2201, USA.
Am J Public Health. 2012 Feb;102(2):229-37. doi: 10.2105/AJPH.2011.300339. Epub 2011 Dec 15.
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.
为回应人们日益关注的非营利性医院利用免税地位回馈社会的力度不足的问题，美国国税局（IRS）现要求非营利性医院正式记录其社区贡献的程度。虽然 IRS 正在加强对非营利性医院的财务审查，但最近通过的历史性医疗改革立法中的许多条款也将对提供无偿医疗服务和其他社区福利产生重大影响。我们认为，医疗改革并没有使非营利组织形式过时。相反，医疗改革应该通过更好地针对无偿医疗服务提供补贴，并有可能增加补贴的医疗服务供应，来加强非营利性医院履行其使命的能力，其中许多都影响公众健康。
