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本文引用的文献

1
Beyond the Bottom Line: Assessing Charity Care, Community Benefits, and Tax Exemptions in Nonprofit Hospitals.底线之外：评估非营利性医院的慈善医疗、社区福利及免税情况
J Healthc Manag. 2024;69(6):439-454. doi: 10.1097/JHM-D-24-00080. Epub 2024 Nov 14.
2
Community Benefit and Tax-Exemption Levels at Non-Profit Hospitals Across US States.美国各州非营利性医院的社区福利与免税水平。
Med Care. 2025 Mar 1;63(3):222-226. doi: 10.1097/MLR.0000000000002064. Epub 2024 Oct 2.
3
Estimation of Tax Benefit of US Nonprofit Hospitals.美国非营利性医院税收优惠的评估。
JAMA. 2024 Nov 26;332(20):1732-1740. doi: 10.1001/jama.2024.13413.
4
State Regulation and Hospital Community Benefit Spending in Medicaid Expansion States.州监管与医疗补助扩张州中医院社会效益支出
J Health Polit Policy Law. 2022 Aug 1;47(4):473-496. doi: 10.1215/03616878-9716726.
5
Medicaid Expansion and Not-For-Profit Hospitals' Financial Status: National and State-Level Estimates Using IRS and CMS Data, 2011-2016.医疗补助扩大与非营利性医院的财务状况：利用美国国税局和医疗保险与医疗补助服务中心2011 - 2016年数据进行的全国及州层面估计
Med Care Res Rev. 2022 Jun;79(3):448-457. doi: 10.1177/10775587211009720. Epub 2021 Apr 22.
6
State Laws and Nonprofit Hospital Community Benefit Spending.州法律与非营利性医院的社区福利支出
J Public Health Manag Pract. 2019 Jul/Aug;25(4):E9-E17. doi: 10.1097/PHH.0000000000000885.
7
State-Level Community Benefit Regulation and Nonprofit Hospitals' Provision of Community Benefits.州级社区福利法规与非营利医院提供社区福利。
J Health Polit Policy Law. 2018 Apr 1;43(2):229-269. doi: 10.1215/03616878-4303516.
8
Comparing the Value of Nonprofit Hospitals' Tax Exemption to Their Community Benefits.比较非营利性医院免税价值与其社区福利情况。
Inquiry. 2018 Jan-Dec;55:46958017751970. doi: 10.1177/0046958017751970.

Evaluating Not-For-Profit Hospital Community Benefit Spending: Transparency, Accountability, and Fair Share Spending.

作者信息

Owsley Kelsey, Santos Tatiane

机构信息

University of Arkansas for Medical Sciences, Little Rock, AR.

Tulane University Celia Scott Weatherhead School of Public Health and Tropical Medicine, New Orleans, LA.

出版信息

Med Care. 2025 Mar 1;63(3):189-192. doi: 10.1097/MLR.0000000000002118. Epub 2025 Jan 8.

DOI:10.1097/MLR.0000000000002118
PMID:39947692
原文链接:https://pmc.ncbi.nlm.nih.gov/articles/PMC12173320/
Abstract
摘要