This blog post discusses the requirement that nonprofit hospitals earn their tax-exempt status by benefiting their communities, which is enshrined in U.S. tax policy. This expectation reflects the substantial financial value conferred by tax-exempt status of about $24.6 billion in 2011, according to the most recent estimate. The article details the increased interest among hospitals in how they might expand the traditional community benefit concept into a newer and larger force for health and society.


Sara Rosenbaum and Bechara Choucair, Health Affairs Blog, January 2016