Journal of Contemporary Health Law & Policy (1985-2015) Volume 23 Issue 2 Article 5 2007 The Community Benefit Standard for Non-Profit Hospitals: Which Community, and for Whose Benefit? Cecilia M. Jardon McGregor Follow this and additional works at: https://scholarship.law.edu/jchlp Recommended Citation Cecilia M. McGregor, The Community Benefit Standard for Non-Profit Hospitals: Which Community, and for Whose Benefit?, 23 J. Contemp. Health L. & Pol'y 302 (2007). Available at: https://scholarship.law.edu/jchlp/vol23/iss2/5 This Comment is brought to you for free and open access by CUA Law Scholarship Repository. It has been accepted for inclusion in Journal of Contemporary Health Law & Policy (1985-2015) by an authorized editor of CUA Law Scholarship Repository. For more information, please contact
[email protected]. THE COMMUNITY BENEFIT STANDARD FOR NON-PROFIT HOSPITALS: WHICH COMMUNITY, AND FOR WHOSE BENEFIT? Cecilia M. Jardon McGregor INTRODUCTION Patients often distinguish hospitals based on whether the care provided will be covered under their health insurance policy, if a particular doctor has privileges, or if the hospital is close and easily accessible to them.' Many patients need not worry about the financial impact of their choice of hospital beyond ensuring that their care will be covered by insurance. However, for patients without insurance or with inadequate insurance, choosing a hospital based only on doctors' privileges or location can have far-reaching and severe financial and legal consequences. For these patients, the hospital's corporate form and whether it qualifies as a charity for tax purposes can be most important. Non-profit hospitals and other health care facilities (non- profit health care organizations) that qualify as charities receive beneficial tax treatment from federal, state and local governments.