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超越社区利益:揭示医院为改善社区健康所做的全面努力
Cherie Conley1, Aiden Swanson2, Simone R Singh2
1Department of Systems, Population, and Leadership, University of Michigan School of Nursing, Ann Arbor, MI 48109, United States.
Health affairs scholar
|May 7, 2025
概括
非营利性医院除了在IRS Form 990 Schedule H上报告的之外,还参与了各种社区倡议.理解这些更广泛的努力对于评估他们的社区利益和免税地位至关重要.
科学领域:
- 医疗保健服务研究 医疗服务研究
- 公共卫生政策 公共卫生政策
- 非营利性的管理管理.
背景情况:
- 对非营利性医院免税地位的越来越严格的审查需要明确证明社区利益的合理性.
- 现有的研究主要依赖于国税局 (IRS) 990表附表H数据,可能提供不完整的观点.
- 医院领导人的观点对于全面了解社区参与至关重要.
研究的目的:
- 探索非营利性医院开展的有利于社区的举措,超越传统的社区利益报告.
- 从医院领导人获得有关其组织社区投资和沟通策略的见解.
- 确定当前报告机制的局限性,并提出更全面评估的途径.
主要方法:
- 对34名非营利性医院的代表进行了17次半结构面试.
- 分析了采访数据,以确定与社区倡议和报告相关的关键主题.
主要成果:
- 美国国税局 (IRS) 990表附表H提供了对医院社区投资全方位的有限见解.
- 卫生系统实施各种活动,解决健康和社区福祉的社会决定因素.
- 医院除了IRS报告之外,还利用各种沟通道来宣传他们的社区贡献.
结论:
- 目前的国税局报告没有完全捕捉到非营利性医院的社区福利活动的范围.
- 为了更准确地评估医院社区影响,需要进行内部运营变化和外部政策调整.
- 更广泛地了解医院举措对于评估免税理由和确定改进机会至关重要.
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