Valuing the community benefits provided by nonprofit hospitals

Nurse executives need to be aware of the changing legislative climate in which nonprofit hospitals operate. Adopting an aggressive stance to protect an institution's tax-exempt status has become increasingly important. One way to provide protection from governmental challenges is to demonstrate the extent of charitable benefits provided by the hospital. The authors identify areas that hospital personnel should analyze to determine the nature and value of these benefits. Nurse executives are a valuable resource for identifying and communicating this information. They can also exert influence on their respective administrations to reassert the charitable nature of their mission.