Zare Hossein, Gabow Patricia
Department of Health Policy and Management, Johns Hopkins Bloomberg School of Public Health, 624 N. Broadway, Hampton House 337, Baltimore, MD, 21205, USA.
University of Maryland Global Campus (UMGC), 3501 University Blvd E, Adelphi, Baltimore, MD, 20783, USA.
J Community Health. 2023 Apr;48(2):199-209. doi: 10.1007/s10900-022-01159-4. Epub 2022 Nov 8.
Non-profit hospitals are expected to provide charity care and other community benefits to adjust their tax exemption status. Using the Medicare Hospital Cost Report, American Hospital Association Annual Survey, and the American Community Survey datasets, we examined if church-affiliated hospitals spent more on charity care and community benefit. For this analysis, we defined five main categories of community benefits were measured: total community benefit; charity care; Medicaid shortfall; unreimbursed other means-tested services; and the total of unreimbursed education and unfunded research. Multiple regression was used to examine the effect of church ownership, controlling for other factors, on the level of community benefit in 2644 general acute care non-profit hospitals. Descriptive analyses and multiple regression were used to show the relationship between the provision of community benefits and church affiliation including Catholic (CH), other church-affiliated hospitals (OCAH), and non-church affiliated hospitals (NCAH). The non-profit hospital on average spent 6.5% of its total expenses on community benefits. NCAH spent 6.09%, CH spent 7.5%, and OCAH spent 9.4%. Non-profits spent 2.8% of their total expenses on charity care, with the highest charity care spending for OCAH (5.2%), followed by CH (3.9%), and NCAH (2.4%). Regression results showed that CH and OCAH, on average, spent 1.08% and 2.16% more on community benefits than NCAHs. In addition, CH and OCAH spent more on other categories of community benefits except for education and research. Church-affiliated hospitals spend more on community benefits and charity care than non-church affiliated nonprofit hospitals.
非营利性医院预计要提供慈善医疗服务和其他社区福利以维持其免税地位。利用医疗保险医院成本报告、美国医院协会年度调查以及美国社区调查数据集，我们研究了教会附属医院是否在慈善医疗服务和社区福利方面投入更多。在此分析中，我们定义并衡量了社区福利的五个主要类别：社区福利总额；慈善医疗服务；医疗补助缺口；未报销的其他经济状况调查服务；以及未报销的教育和无资金支持的研究费用总额。我们使用多元回归分析来检验教会所有制在控制其他因素的情况下，对2644家普通急性护理非营利性医院社区福利水平的影响。描述性分析和多元回归分析用于展示社区福利提供与教会附属关系之间的关系，其中包括天主教附属医院（CH）、其他教会附属医院（OCAH）和非教会附属医院（NCAH）。非营利性医院平均将其总支出的6.5%用于社区福利。非教会附属医院支出6.09%，天主教附属医院支出7.5%，其他教会附属医院支出9.4%。非营利性医院将其总支出的2.8%用于慈善医疗服务，其他教会附属医院的慈善医疗服务支出最高（5.2%），其次是天主教附属医院（3.9%）和非教会附属医院（2.4%）。回归结果显示，天主教附属医院和其他教会附属医院在社区福利方面的平均支出分别比非教会附属医院多1.08%和2.16%。此外，除教育和研究外，天主教附属医院和其他教会附属医院在其他社区福利类别上的支出更多。教会附属医院在社区福利和慈善医疗服务方面的支出比非教会附属的非营利性医院更多。
