1. Tax-Exempt Hospitals and Community Health under the Affordable Care Act: Identifying and Addressing Unmet Legal Needs as Social Determinants of Health
- Author
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Mary Crossley, Elizabeth Tobin Tyler, and Jennifer L. Herbst
- Subjects
Value (ethics) ,Economic growth ,Social Determinants of Health ,Uncompensated Care ,MEDLINE ,Tax Exemption ,03 medical and health sciences ,0302 clinical medicine ,Hospital Administration ,030225 pediatrics ,Environmental health ,Health care ,Health insurance ,Humans ,Medicine ,030212 general & internal medicine ,Social determinants of health ,Law and the Public's Health ,health care economics and organizations ,Service (business) ,Health Services Needs and Demand ,business.industry ,Patient Protection and Affordable Care Act ,Public Health, Environmental and Occupational Health ,Tax exemption ,Community-Institutional Relations ,Hospitals ,United States ,Community health ,Public Health ,business - Abstract
This article reviews recently promulgated Internal Revenue Service regulations for nonprofit hospitals seeking tax exemption and a new estimate of national hospital community benefit spending, and analyzes how they point to the value of hospitals working with community partners to address the social determinants of health. It then explains how unmet legal needs function as health determinants, and suggests how hospitals' participation in medical-legal partnerships can address those needs. This article was published on December 7, 2015, at www.publichealthreports.org
- Published
- 2016
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