National Compliance With Community Input on Nonprofit Hospital Community Benefit Activities
This cross-sectional study of a nationally representative sample of nonprofit hospitals found low hospital compliance with the Internal Revenue Service community input requirement in CB documents. This finding raises questions about whether the needs and strategies identified and addressed through CB activities reflect community priorities. To ensure that CB activities address community needs as intended under the ACA, policy changes are needed to improve nonprofit hospital compliance, transparency, and accountability.
Authors
- Cory E. Cronin (ORCID: https://orcid.org/0000-0001-6381-9695)
- Ashlyn Burns (ORCID: https://orcid.org/0000-0001-7256-9421)
- Tatiane Santos
- Brian Kim
- Harper He
Institutions
- Tulane University (US)
- Ohio University (US)
- Center for Health and Gender Equity (US)
- Indiana University School of Medicine
- Indiana University – Purdue University Indianapolis (US)
Publication Details
- Journal
- JAMA Network Open
- Published
- 2026-01-07
- DOI
- https://doi.org/10.1001/jamanetworkopen.2025.51513
- Primary Topic
- Healthcare Policy and Management
- Type
- article
- Field-Weighted Citation Impact
- 0.00
Funders
- Ohio Department of Mental Health
- Ohio Department of Mental Health and Addiction Services
- National Institutes of Health
- Agency for Healthcare Research and Quality