Distinguishing community benefits: Tax exemption versus organizational legitimacy

Journal of Healthcare Management

Volumn 57, Issue 1, 2012, Pages 66-76

  Byrd, James D ^a   Landry, Amy ^a  

^a UNIVERSITY OF ALABAMA AT BIRMINGHAM   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

ARTICLE; COGNITION; COMMUNITY; COST; CULTURAL FACTOR; GOVERNMENT; HEALTH SERVICE; HOSPITAL ORGANIZATION; LAW; POLICY; TAX; UNITED STATES; COMMUNITY CARE; COMMUNITY HOSPITAL; ECONOMICS; HEALTH CARE POLICY; HUMAN; LEGAL ASPECT; MEDICAID; MEDICARE; NON PROFIT HOSPITAL; PUBLIC RELATIONS; STANDARD;

COMMUNITY-INSTITUTIONAL RELATIONS; HEALTH POLICY; HOSPITALS, COMMUNITY; HOSPITALS, VOLUNTARY; HUMANS; MEDICAID; MEDICARE; TAX EXEMPTION; UNCOMPENSATED CARE; UNITED STATES;

EID: 84859179147     PISSN: 10969012     EISSN: 19447396     Source Type: Journal    
DOI: 10.1097/00115514-201201000-00011     Document Type: Article

References (26)

1. Barnard, C.I. 1938. Functions of the Executive. Cambridge, MA: Harvard University Press.
2. Carreyrou, J. 2008. "Nonprofit Hospitals Flex Pricing Power; In Roanoke, Va., Carilion's Fees Exceed Those of Competitors; the $4,727 Colonoscopy." Wall Street Journal August 28, A1.
3. Coakley, M. 2007. "The Attorney General's Community Benefits Guidelines for Non Profit Hospitals." Boston Attorney General's Office. www.mass.gov/ago/docs/healthcare/hospital-guidelines.pdf.
4. Davidoff, A.J., A.T. LoSasso, G.J. Bazzoli, and S. Zuckerman. 2000. "The Effect of Changing Health Policy on Hospital Uncompensated Care." Inquiry 37(3): 253-267.
5. Drucker, P.F. 1954. The Practice of Management. New York: Harper & Row.
6. Horwitz, J.R. 2005. "Making Profits and Providing Care: Comparing Nonprofit, For Profit, and Government Hospitals." Health Affairs 24 (3): 790-801.
7. Lee, S.-Y.D., W.L. Chen, and B.J. Weiner. 2004. "Communities and Hospitals: Social Capital, Community Accountability, and Service Provision in US Community Hospitals." Health Services Research 39 (5): 1487-1508.
8. Lerner, L. 2009. IRS Exempt Organizations Hospital Compliance Project Final Report, Internal Revenue Service.
9. Meisel, Z.F., and J.M. Pines. 2009. "Tax Breaks Under the Microscope: Should Nonprofit Hospitals be Forced to Stop Behaving Like Greedy Corporations?" Slate June 19.
10. Montoya, I.D., and D.M. Meyer. 1998. "Charitable Care and the Nonprofit Paradigm." Journal of Healthcare Management 43 (5): 416-424.
11. Morrisey, M.A., G.J. Wedig, and M. Hassan. 1996. "Do Nonprofit Hospitals Pay Their Way?" Health Affairs 15 (4): 132.
12. Needleman, J. 1999. "Nonprofit to For-Profit Conversions by Hospitals, Health Insurers, and Health Plans." Public Health Reports 114: 108-119.
13. Nicholson, S., M.V. Pauly, L.R. Burns, A. Baumritter, and D.A. Asch. 2000. "Measuring Community Benefits Provided by For-Profit and Nonprofit Hospitals." Health Affairs 19 (6): 168-177.
14. Norton, E.C., and D.O. Staiger. 1994. "How Hospital Ownership Affects Access to Care for the Uninsured." RAND Journal of Economics 25 (1): 171-185.
15. Oliver, C. 1997. "Sustainable Competitive Advantage: Combining Institutional and Resource-Based Views." Strategic Management Journal 18 (9): 697-713.
16. Proenca, E.J., M.D. Rosko, and J.S. Zinn. 2000. "Community Orientation in Hospitals: An Institutional and Resource Dependence Perspective." HSR: Health Services Research 35 (5): 1011-1035.
17. Rosenau, P.V. 2003. "Performance Evaluations of For-Profit and Nonprofit US Hospitals Since 1980." Nonprofit Management and Leadership 113 (4): 401-423.
18. Schlesinger, M., and B.H. Gray. 2005. Why Nonprofits Matter in American Medicine: A Policy Brief. Washington, DC: Urban Institute.
19. Schlesinger, M., S. Mitchell, and B.H. Gray. 2009. "Measuring Community Benefts Provided by Nonprofit and For-Profit HMOs." Inquiry 40 (2): 114-132.
20. Schlesinger, M., S. Mitchell, and B.H. Gray. 2004. "Restoring Public Legitimacy to the Nonprofit Sector: A Survey Experiment Using Descriptions of Nonprofit Ownership." Nonprofit and Voluntary Sector Quarterly 33 (4): 673-710.
21. Schneider, H. 2009. "Paying Their Way? Do Nonprofit Hospitals Justify Their Favorable Tax Treatment?" Inquiry 44 (2): 187-199.
22. Scott, W.R. 1987. "The Adolescence of Institutional Theory." Administrative Science Quarterly 32 (4): 493-511.
23. Scott, W.R. 2005. "Institutional Theory: Contributing to a Theoretical Research Program." In Great Minds in Management: The Process of Theory Development, edited by K. G Smith and M. A. Hitt. Oxford, UK: Oxford University Press.
24. United States Government Accountability Office (GAO). 2008. Nonprofit Hospitals- Variation in Standards and Guidance Limits Comparison of How Hospitals Meet Community Beneft Requirements. GAO-08-880 Nonprofit Hospitals. Washington, DC: GAO.
25. Young, G.J., and K.R. Desai. 1999. "Nonprofit Hospital Conversions and Community Benefits: New Evidence from Three States." Health Affairs 18 (5): 146-155.
26. Young, G.J., K.R. Desai, and C.V. Lukas. 1997. "Does the Sale of Nonprofit Hospitals Threaten Health Care for the Poor?" Health Affairs 16 (1): 137-141.