The Impact of IRS Tax Policy on Hospital Community Benefit Activities

2017 ◽  
Vol 76 (2) ◽  
pp. 167-183 ◽  
Author(s):  
Valerie A. Yeager ◽  
Alva O. Ferdinand ◽  
Nir Menachemi
Keyword(s):  
Community Health ◽  
Secondary Data ◽  
Community Benefit ◽  
American Hospital ◽  
American Hospital Association ◽  
For Profit ◽  
Not For Profit ◽  
Tax Exempt ◽  
Quasi Experimental ◽  
The Impact

The Internal Revenue Service (IRS) recently introduced tax code revisions requiring stricter oversight of community benefit activities (CBAs) conducted by tax-exempt, not-for-profit hospitals. We examine the impact of this tax requirement on CBAs among these hospitals relative to for-profit and government hospitals that were not subject to the new policy. We employed a quasi-experimental, difference-in-difference study design using a longitudinal observational approach and used secondary data collected by the American Hospital Association (years 2006-2010 including 20,538 hospital year observations). Findings show a significant increase in the reporting of 7 of the 13 CBAs among tax-exempt, not-for-profit hospitals compared with other hospitals after the policy change. Examples include partnering to conduct community health assessments ( b = 0.035, p = .002) and using capacity assessments to identify unmet community health needs ( b = 0.041, p = .001). Recent tax revisions are associated with increases in reported CBAs among tax-exempt, not-for-profit hospitals. As the debate continues regarding tax exemption status for not-for-profit hospitals, policy makers should expand efforts for enhanced accountability.

Hospital Religious Affiliation and Outcomes for High-Risk Infants

2011 ◽  
Vol 69 (3) ◽  
pp. 316-338 ◽  
Author(s):  
Melissa M. Garrido ◽  
Kirk C. Allison ◽  
Mark J. Bergeron ◽  
Bryan Dowd
Keyword(s):  
Health Care ◽  
Religious Affiliation ◽  
Perinatal Outcomes ◽  
Extremely Low Birth Weight ◽  
American Hospital ◽  
American Hospital Association ◽  
For Profit ◽  
Annual Survey ◽  
Not For Profit ◽  
Organizational Affiliation

The effect of hospital organizational affiliation on perinatal outcomes is unknown. Using the 2004 American Hospital Association Annual Survey and Healthcare Cost and Utilization Project State Inpatient Databases, the authors examined relationships among organizational affiliation, equipment and service availability and provision, and in-hospital mortality for 5,133 infants across five states born with very low and extremely low birth weight and congenital anomalies. In adjusted bivariate probit selection models, the authors found that government hospitals had significantly higher mortality rates than not-for-profit nonreligious hospitals. Mortality differences among other types of affiliation (Catholic, not-for-profit religious, not-for-profit nonreligious, and for-profit) were not statistically significant. This is encouraging as health care reform efforts call for providers at facilities with different institutional values to coordinate care across facilities. Although there are anecdotes of facility religious affiliation being related to health care decisions, the authors did not find evidence of these relationships in their data.

The Impact of Public Policy on Support Services for Indigenous Families with Children with Special Education Needs

2017 ◽  
Vol 47 (2) ◽  
pp. 198-205 ◽  
Author(s):  
Karen Trimmer ◽  
Roselyn Dixon
Keyword(s):  
National Policy ◽  
Disability Services ◽  
For Profit ◽  
The Past ◽  
Not For Profit ◽  
Special Education Needs ◽  
Provision Of Services ◽  
Education Needs ◽  
Families With Children ◽  
The Impact

In Australia and Europe, government agencies and not-for-profit organisations (NFPOs) have had long involvement in the funding and provision of community disability services. Significant change has occurred in Australia over the past two decades in the way government funds are expended, with marketplace mechanisms increasingly being used. As a consequence of economic and governance imperatives, funding of services via NFPOs has changed significantly with a move away from the provision of grants to the contracting of these organisations for the provision of services. In 2013, a new national policy, the National Disability Insurance Scheme (NDIS), was introduced that has impacts for the provision of disability services for children and their families. In particular, Indigenous families are likely to experience barriers in accessing services. This paper reviews the impact of international changes in policy and associated funding models and considers the impacts and research implications of Australia's initial experience of implementation of the NDIS.

scholarly journals The impact of community led alternative rite of passage on eradication of female genital mutilation/cutting in Kajiado County, Kenya: A quasi-experimental study

PLoS ONE ◽  
2021 ◽  
Vol 16 (4) ◽  
pp. e0249662
Author(s):  
Samuel Muhula ◽  
Anthony Mveyange ◽  
Samuel Oji Oti ◽  
Martha Bande ◽  
Hellen Kayiaa ◽  
...  
Keyword(s):  
Female Genital Mutilation ◽  
Secondary Data ◽  
Sub Saharan Africa ◽  
Rite Of Passage ◽  
Genital Mutilation ◽  
Community Stakeholders ◽  
Quasi Experimental ◽  
Sub Saharan ◽  
The Impact ◽  
Female Genital

Introduction In Kenya, Female Genital Mutilation/Cutting (FGM/C) is highly prevalent in specific communities such as the Maasai and Somali. With the intention of curtailing FMG/C prevalence in Maasai community, Amref Health Africa, designed and implemented a novel intervention—community-led alternative rite of passage (CLARP) in Kajiado County in Kenya since 2009. The study: a) determined the impact of the CLARP model on FGM/C, child early and forced marriages (CEFM), teenage pregnancies (TP) and years of schooling among girls and b) explored the attitude, perception and practices of community stakeholders towards FGM/C. Methods We utilised a mixed methods approach. A difference-in-difference approach was used to quantify the average impact of the model with Kajiado as the intervention County and Mandera, Marsabit and Wajir as control counties. The approach relied on secondary data analysis of the Kenya Demographic and Health Survey (KDHS) 2003, 2008–2009 and 2014. A qualitative approach involving focus group discussions, in-depth interviews and key informant interviews were conducted with various respondents and community stakeholders to document experiences, attitude and practices towards FGM/C. Results The CLARP has contributed to: 1) decline in FGM/C prevalence, CEFM rates and TP rates among girls by 24.2% (p<0.10), 4.9% (p<0.01) and 6.3% (p<0.01) respectively. 2) increase in girls schooling years by 2.5 years (p<0.05). Perceived CLARP benefits to girls included: reduction in teenage marriages and childbirth; increased school retention and completion; teenage pregnancies reduction and decline in FGM/C prevalence. Community stakeholders in Kajiado believe that CLARP has been embraced in the community because of its impacts in the lives of its beneficiaries and their families. Conclusion This study demonstrated that CLARP has been positively received by the Maasai community and has played a significant role in attenuating FGM/C, CEFM and TP in Kajiado, while contributing to increasing girls’ schooling years. CLARP is replicable as it is currently being implemented in Tanzania. We recommend scaling it up for adoption by stakeholders implementing in other counties that practice FGM/C as a rite of passage in Kenya and across other sub Saharan Africa countries.

Accountable care organizations: a strategy for future success?

2018 ◽  
Vol 21 (2) ◽  
pp. 113-121
Author(s):  
Jeffrey Harrison ◽  
Aaron Spaulding ◽  
Debra A. Harrison
Keyword(s):  
Community Dynamics ◽  
Accountable Care Organizations ◽  
Accountable Care ◽  
Healthcare Organizations ◽  
American Hospital ◽  
American Hospital Association ◽  
Content Type ◽  
For Profit ◽  
Annual Survey ◽  
Final Rule

Purpose The purpose of this paper is to assess the community dynamics and organizational characteristics of US hospitals that participate in accountable care organizations (ACO). Design/methodology/approach Data were obtained from the 2015 American Hospital Association annual survey and the 2015 medicare final rule standardizing file. The study evaluated 785 hospitals which operate ACO in contrast to 1,446 hospitals without an ACO. Findings In total, 89 percent of hospitals using ACO’s are located in urban communities and 87 percent are not-for-profit. Hospitals with a higher case mix index are more likely to have an ACO. Practical implications ACOs allow healthcare organizations to expand their geographic markets, achieve greater efficiencies, and enhance the development of new clinical services. They also shift the focus of care from acute care hospitalization to the full continuum of care. Originality/value This research found ACOs with hospital and physician networks are an effective mechanism to control healthcare costs and reduce medical errors.

The impact of relative CEO compensation on not-for-profit contributions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Stacey Kaden ◽  
Gary Peters ◽  
Juan Manuel Sanchez ◽  
Gary M. Fleischman
Keyword(s):  
Large Scale ◽  
Ceo Compensation ◽  
Drop Out ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
Survivorship Bias ◽  
Excess Cash ◽  
The Impact ◽  
A Current

PurposeThe authors extend research suggesting that external funders reduce their contributions to not-for-profit (NFP) organizations in response to media-reported CEO compensation levels.Design/methodology/approachEmploying a maximum archival sample of 44,807 observations from US Form 990s, the authors comprehensively assess the extent that high relative NFP CEO compensation is associated with decreases in future contributions.FindingsThe authors find that donors and grantors react negatively to high relative CEO compensation but do not react adversely to high absolute executive compensation. Contributors seem to take issue with CEO compensation when they perceive it absorbs a relatively large portion of the organizations’ total expenses, which may hinder the NFP’s mission. Additional findings suggest that excess cash held by the NFP significantly exacerbates the negative baseline relationship between future contributions and high relative CEO compensation. Finally, both individual donors and professional grantors are sensitive to cash NFP CEO compensation levels, but grantors are more sensitive to CEO noncash compensation.Research limitations/implicationsThe authors’ data are focused on larger NFP organizations, so this limits the generalizability of the study. Furthermore, survivorship bias potentially influences their time-series investigations because a current year large-scale decrease in funding due to high relative CEO compensation may cause some NFP firms to drop out of the sample the following year due to significant funding reductions.Originality/valueThe study makes three noteworthy contributions to the literature. First, the study documents that the negative association between high relative CEO compensation levels and future donor and grantor contributions is much more widespread than previous literature suggested. Second, the authors document that high relative CEO compensation levels that trigger reductions in future contributions are significantly exacerbated by excess cash held by the NFP. Finally, the authors find that more sophisticated grantors are more sensitive to noncash CEO compensation levels as compared with donors.

The Effects of Not-for-Profit Hospital Reported Profits and Charitable Care on Perceptions of Tax-Exempt Status

2001 ◽  
Vol 23 (2) ◽  
pp. 50-58 ◽  
Author(s):  
Kathryn J. Jervis Wilkicki
Keyword(s):  
Local Property ◽  
Two Dimensions ◽  
Accounting Firms ◽  
For Profit ◽  
Not For Profit ◽  
Tax Practitioners ◽  
State Income Tax ◽  
Tax Exempt ◽  
State Income ◽  
Main Effects

I investigate whether the hospital tax-exemption decision is a function of (1) reported profits and (2) the amount of charitable care provided. Tax practitioners from public accounting firms made decisions about whether the hospital should maintain federal and state income tax and local property tax exemptions. A between-subject design was used with cases at two dimensions: reported profits (high and low) and level of charitable care (high and low). Findings revealed that the main effects of reported profits and charitable care do not independently appear to affect respondents' perceptions about tax exemption. However, when charitable care is low, respondents' perceptions about tax exemption were negatively influenced by high reported profits.

On the Association between Donor-Imposed Financial Inflexibility and Future Donations to Charitable Organizations

2014 ◽  
Vol 27 (1) ◽  
pp. 63-79 ◽  
Author(s):  
Krishnamurthy Surysekar ◽  
Elizabeth H. Turner ◽  
Clark M. Wheatley
Keyword(s):  
Organizational Performance ◽  
Managerial Discretion ◽  
Costs And Benefits ◽  
Charitable Organizations ◽  
Financial Flexibility ◽  
Negative Relation ◽  
For Profit ◽  
Not For Profit ◽  
The Impact

ABSTRACT We address the impact of financial flexibility on organizational performance in a not-for-profit (NFP) setting. Specifically, we examine the link between donor-imposed financial inflexibility and subsequent donations. Donors sometimes impose restrictions on NFP use of the donated resources. These restrictions arise because of donors' preferences regarding how the assets are used, or as a mechanism for donors to monitor the actions of NFP management. Restricted donations cause financial inflexibility and limit managerial discretion. We examine the costs and benefits of restricting managerial discretion and find a negative relation between future donations and high levels of donor restriction. Specifically, we empirically demonstrate that when restricted assets comprise a high percentage of total assets, additional increases in restricted assets are associated with an overall reduction in future donations.

scholarly journals Barriers to hospital electronic public health reporting and implications for the COVID-19 pandemic

2020 ◽  
Vol 27 (8) ◽  
pp. 1306-1309
Author(s):  
A Jay Holmgren ◽  
Nate C Apathy ◽  
Julia Adler-Milstein
Keyword(s):  
Public Health ◽  
Surveillance Data ◽  
Electronic Data ◽  
American Hospital ◽  
American Hospital Association ◽  
Public Health Agencies ◽  
Hospital Referral ◽  
Health Agencies ◽  
The Impact ◽  
To Receive

Abstract We sought to identify barriers to hospital reporting of electronic surveillance data to local, state, and federal public health agencies and the impact on areas projected to be overwhelmed by the COVID-19 pandemic. Using 2018 American Hospital Association data, we identified barriers to surveillance data reporting and combined this with data on the projected impact of the COVID-19 pandemic on hospital capacity at the hospital referral region level. Our results find the most common barrier was public health agencies lacked the capacity to electronically receive data, with 41.2% of all hospitals reporting it. We also identified 31 hospital referral regions in the top quartile of projected bed capacity needed for COVID-19 patients in which over half of hospitals in the area reported that the relevant public health agency was unable to receive electronic data. Public health agencies’ inability to receive electronic data is the most prominent hospital-reported barrier to effective syndromic surveillance. This reflects the policy commitment of investing in information technology for hospitals without a concomitant investment in IT infrastructure for state and local public health agencies.

Assessing the Impact of App-Based Ride Share Systems in an Urban Context: Findings from Austin

2018 ◽  
Vol 2672 (7) ◽  
pp. 34-46 ◽  
Author(s):  
Anurag Komanduri ◽  
Zeina Wafa ◽  
Kimon Proussaloglou ◽  
Simon Jacobs
Keyword(s):  
Urban Context ◽  
For Profit ◽  
Not For Profit ◽  
Future System ◽  
Depth Analysis ◽  
Total Vehicle ◽  
Research Findings ◽  
Transportation Research ◽  
Key Aspects ◽  
The Impact

App-driven ridesharing platforms are gaining popularity and are transforming urban movement patterns in cities throughout the world. Because of privacy and business considerations, their owners have released little information about riders’ trip-making characteristics. This lack of data prevents planners and modelers from understanding and quantifying the impact of these new modes on regional travel patterns. In 2016, RideAustin, a not-for-profit company, was established to provide mobility-on-demand services in the Austin region. RideAustin released its dataset of over one million trips to researchers to support transportation planning through a better understanding of urban travel flows. This paper presents findings from an in-depth analysis of this dataset and summarizes key aspects of interest to the transportation research community such as the number of riders, drivers, and trips; total vehicle miles including deadhead miles; and terminal times. The paper also presents findings from two case studies that show the competitiveness of RideAustin versus transit and the utilization of the RideAustin system during the South by Southwest festival. While some of the metrics cannot be readily transferred to other regions, several findings can be used by planners and modelers as they integrate rideshare systems within their planning and modeling frameworks. We also believe that some of the research findings may provide insights into a future system of autonomous and shared vehicles.

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