financial responsibilities compared with for-profit hospitals. Design/methodology/approach: Using panel data from the Hospital …-series analysis to examine the effect of hospital ownership on uncompensated care, charity care, technical efficiency, and profit … than nonprofit hospitals in terms of maximizing profit margins. When comparing hospital technical efficiency, there is no …

This article begins with an examination of the origin of the federal tax exemption of the tax-exempt hospital, the … away from charity care by the tax-exempt hospital and the need for new national guidance. Thereafter, the article discusses … some state initiatives aimed at making the tax-exempt hospital more accountable. Finally, the article recommends that the …