This HealthAffairs policy brief discusses the challenge for not-for-profit hospitals  to meet new community-benefit requirements, created by the Affordable Care Act, to retain their tax-exempt status.

The piece concludes with:

 “Data from new community benefit reporting requirements will allow analyses on types and amounts of community benefit expenditures; the impact of increased insurance coverage on reducing demands for charity care, while increasing costs associated with participating in means-tested government programs; and geographic variations in the types of benefits provided.

“As the experience with community benefit policy is assessed, policy makers at all levels of government may wish to evaluate the differences between federal and state community benefit requirements and determine which policies have a positive effect on engaging hospitals in their communities. They may also identify requirements that could be standardized to reduce administrative burdens on hospitals.”