Based on interviews with hospital leaders, the study finds that IRS Schedule H captures only part of what hospitals do for their communities, and describes the wider activities and channels hospitals use to share that work.

Citation: Conley, C., A. Swanson, and S. R. Singh. “Beyond Community Benefit: Unveiling Hospitals’ Comprehensive Efforts to Improve Community Health.” Health Affairs Scholar 3(5), 2025.

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