Kimsey Linda, Apenteng Bettye A, Opoku Samuel T, Owens Charles, Peden Angela, Adewoye Aishat, Patel Foram
Department of Health Policy and Community Health, Jiann-Ping Hsu College of Public Health, Georgia Southern University, PO Box 8015-1, Statesboro, GA, 30460, Georgia.
Center for Public Health Practice and Research, Jiann-Ping Hsu College of Public Health, Georgia Southern University, Statesboro, Georgia.
BMC Health Serv Res. 2025 Jul 27;25(1):980. doi: 10.1186/s12913-025-13091-z.
The Rural Hospital Tax Credit program, legislated by the Georgia General Assembly, provides financial support to rural hospitals by allowing Georgia taxpayers to contribute to eligible rural hospitals, receiving a 100% tax credit for their donation. While the policy aims to improve hospital financial stability, little is known about public awareness of the program or factors influencing willingness to donate. This study examines community members’ awareness of the Georgia rural hospital tax credit program and their willingness to donate to it to better understand donor perspectives in underserved areas.
The study analyzed secondary data obtained from surveys completed as a part of community health needs assessments conducted for six rural South Georgia hospitals. A total of 940 residents from hospital communities were surveyed. Logistic regression was used to assess correlations between individuals’ resources, their relationship to the community, their views of the hospital, and other demographic characteristics, and their awareness of and willingness to donate to their hospital through the rural hospital tax credit program.
Awareness of the tax credit program was significantly associated with greater utilization of local hospital services (OR = 3.45; 95% CI: 1.63–7.30, e.g.) and longer tenure in the community (OR 2.21; 95% CI: 1.14–7.3, e.g.). Willingness to donate was significantly associated with higher household income (OR 5.99; 95% CI: 3.14,11.42, e.g.), higher educational attainment (OR: 1.9; 95% CI: 1.29–2.78, e.g.), and high satisfaction with hospital quality (OR = 5.99; 95% CI: 1.60–22.48). In addition, individuals who were aware of the program were more likely to report willingness to donate (OR = 1.47; 95% CI: 1.01–2.03).
In addition to individual resources, awareness of this hospital tax credit program and hospital quality also influence willingness to donate. These insights may inform outreach strategies aimed at increasing community contributions to rural hospitals through tax-incentivized giving. While this Georgia program is state-specific, similar strategies can be beneficial for hospitals elsewhere. Philanthropy provides an opportunity to improve the financial status of rural hospitals, many of which are struggling.
The online version contains supplementary material available at 10.1186/s12913-025-13091-z.
由佐治亚州议会立法的农村医院税收抵免计划，通过允许佐治亚州纳税人向符合条件的农村医院捐款，并为其捐赠获得100%的税收抵免，为农村医院提供财政支持。虽然该政策旨在改善医院的财务稳定性，但对于公众对该计划的知晓程度或影响捐赠意愿的因素知之甚少。本研究调查了社区成员对佐治亚州农村医院税收抵免计划的知晓情况以及他们向该计划捐款的意愿，以更好地了解服务不足地区捐赠者的观点。
该研究分析了作为对佐治亚州南部六家农村医院进行社区卫生需求评估一部分而完成的调查所获得的二手数据。共对来自医院社区的940名居民进行了调查。使用逻辑回归来评估个人资源、他们与社区的关系、他们对医院的看法以及其他人口统计学特征，与他们对通过农村医院税收抵免计划向其医院捐赠的知晓情况和意愿之间的相关性。
对税收抵免计划的知晓与当地医院服务的更多使用（例如，OR = 3.45；95% CI：1.63 - 7.30）以及在社区的居住时间更长（例如，OR 2.21；95% CI：1.14 - 7.3）显著相关。捐赠意愿与较高的家庭收入（例如，OR 5.99；95% CI：3.14,11.42）、较高的教育程度（例如，OR：1.9；95% CI：1.29 - 2.78）以及对医院质量的高度满意度（例如，OR = 5.99；95% CI：1.60 - 22.48）显著相关。此外，知晓该计划的个人更有可能表示愿意捐赠（例如，OR = 1.47；95% CI：1.01 - 2.03）。
除了个人资源外，对该医院税收抵免计划的知晓和医院质量也会影响捐赠意愿。这些见解可为旨在通过税收激励捐赠增加社区对农村医院贡献的外展策略提供参考。虽然这个佐治亚州的计划是特定于该州的，但类似的策略对其他地方的医院可能有益。慈善事业为改善许多陷入困境的农村医院的财务状况提供了机会。
在线版本包含可在10.1186/s12913 - 025 - 13091 - z获取的补充材料。
