Provision of Community Benefits by Tax-Exempt U.S. Hospitals.

The article explores the benefits offered by tax-exempt hospitals to their local communities. With the implementation of the Patient Protection and Affordable Care Act (ACA), tax-exempt hospitals are required to perform assessments of community needs and address the said needs. In the national study of the level and pattern of community benefits brought by tax-exempt hospitals, the authors concluded benefits varied markedly with most allocated to patient care services.