Select Page

Comparing the Community Benefit Spending of Critical Access, Other Rural, and Urban Hospitals

The ACA increased focus on the safety net role of tax-exempt hospitals, specifically on their charity care and other community benefit policies and activities, by amending portions of the IRS tax code which clarified and expanded hospital charity care obligations and community benefit reporting requirements. This policy brief examines variations in the types and levels of hospital charity care, other community benefit spending, and community-building activities across Critical Access (CAH), other rural, and urban hospitals.