Anderson R J, Milburn L T
Parkland Memorial Hospital, Dallas, TX 75235.
Tex Med. 1990 Apr;86(4):68-71.
Texas not-for-profit hospitals recently received intense scrutiny regarding their involvement in charity-related contributions when Texas Attorney General Jim Mattox formed the Task Force to Study Not-for-Profit Hospitals and Unsponsored Charity Care. This article details the task force's recommendations concerning charity care obligations of Texas not-for-profit hospitals. Setting the stage for these recommendations was a broad definition of charitable services that included costs for delivering services to indigents and for providing community services to fulfill the hospital's charitable, religious, educational, research, or eleemosynary purposes. The task force unanimously agreed that a mandated level of charity care was incongruent with the hospitals' individual missions and specific community needs, but they supported the formation of standard accounting procedures for charitable services and the voluntary submission of their mission statements to the attorney general of Texas. While the hospitals' role in providing charitable services is very important, the task force emphasized that the overall need for adequate financing and reimbursement of health care is a societal problem that needs specific state and federal actions.
当得克萨斯州总检察长吉姆·马托克斯组建非营利性医院与无赞助慈善护理研究特别工作组时，得克萨斯州的非营利性医院最近因参与慈善相关捐赠而受到严格审查。本文详细介绍了该特别工作组关于得克萨斯州非营利性医院慈善护理义务的建议。为这些建议奠定基础的是对慈善服务的广泛定义，其中包括为贫困人口提供服务的成本以及为实现医院的慈善、宗教、教育、研究或慈善目的而提供社区服务的成本。特别工作组一致认为，规定的慈善护理水平与医院的各自使命和特定社区需求不一致，但他们支持制定慈善服务的标准会计程序，并支持将其使命声明自愿提交给得克萨斯州总检察长。虽然医院在提供慈善服务方面的作用非常重要，但特别工作组强调，医疗保健充足融资和报销的总体需求是一个需要州和联邦采取具体行动的社会问题。
