Dissertation/Thesis Abstract

Equating community benefit and tax-exempt status of nonprofit hospitals
by Montion, Eric M., M.Sc., California State University, Long Beach, 2012, 45; 1517741
Abstract (Summary)

Lack of access to health care services continues to rise at remarkable rates in America placing a greater dependence on the use of charity care for those unable to afford health care services. Although the passing of the Patient Protection Affordable Care Act (PPACA) aims to remedy much of this issue, nonprofit hospitals have come under scrutiny from various public officials for the amount of charity care provided currently while gaining numerous financial gains from their nonprofit tax status. Various authors and politicians have suggested using financial data of total charity care as a measure for the amount of charity care nonprofit hospitals must provide. A sample of sixty-four California hospitals' financial indicators for the tax year 2010 analyzed resulted in 84.4% of hospitals reporting a total charity care percentage above 5%. Moreover, the subsection "unreimbursed Medicaid" accounted for most significant charity care cost for 93.75% of the hospitals analysis.

Indexing (document details)
Advisor: Reynolds, Grace
Commitee:
School: California State University, Long Beach
School Location: United States -- California
Source: MAI 51/01M(E), Masters Abstracts International
Source Type: DISSERTATION
Subjects: Health care management
Keywords:
Publication Number: 1517741
ISBN: 9781267471024
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