Skip to main page content
U.S. flag

An official website of the United States government

Dot gov

The .gov means it’s official.
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on a federal government site.

Https

The site is secure.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Access keys NCBI Homepage MyNCBI Homepage Main Content Main Navigation
Comparative Study
. 2022 Feb 1;5(2):e2148232.
doi: 10.1001/jamanetworkopen.2021.48232.

Evaluation of Unreimbursed Medicaid Costs Among Nonprofit and For-Profit US Hospitals

Affiliations
Comparative Study

Evaluation of Unreimbursed Medicaid Costs Among Nonprofit and For-Profit US Hospitals

Ge Bai et al. JAMA Netw Open. .

Abstract

This economic evaluation uses 2019 Medicare cost report data to examine the unreimbursed Medicaid costs among nonprofit and for-profit US hospitals.

PubMed Disclaimer

Conflict of interest statement

Conflict of Interest Disclosures: Drs Bai and Zare reported receiving grants from the Episcopal Health Foundation and the Commonwealth Fund during the conduct of this study and grants from Arnold Ventures outside the submitted work. No other disclosures were reported.

Figures

Figure.
Figure.. Hospital Unreimbursed Medicaid Costs in 2019, by Ownership Type and State
A, Weighted mean unreimbursed Medicaid cost to expense ratio (%) for nonprofit hospitals and for-profit hospitals. B, For-profit to nonprofit relative ratio of unreimbursed Medicaid cost. aStates that had implemented the Medicaid expansion by January 1, 2019, are indicated in blue; other states are indicated in orange. bThe for-profit to nonprofit relative ratio is calculated as the weighted mean unreimbursed Medicaid cost to expense ratio for for-profit hospitals divided by the ratio for nonprofit hospitals in each state. States that had implemented the Medicaid expansion by January 1, 2019, are indicated in blue; other states are indicated in orange. The 45 states that have both nonprofit and for-profit hospitals were ranked by their for-profit to nonprofit relative ratios.

References

    1. Rosenbaum S, Kindig DA, Bao J, Byrnes MK, O’Laughlin C. The value of the nonprofit hospital tax exemption was $24.6 billion in 2011. Health Aff (Millwood). 2015;34(7):1225-1233. doi:10.1377/hlthaff.2014.1424 - DOI - PMC - PubMed
    1. Internal Revenue Service . Charitable hospitals—general requirements for tax-exemption under section 501(c)(3). Updated August 3, 2021. Accessed August 31, 2021. https://www.irs.gov/charities-non-profits/charitable-hospitals-general-r...
    1. Internal Revenue Service . Form 990: return of organization exempt from income tax. 2021. Accessed August 31, 2021. https://www.irs.gov/pub/irs-pdf/f990.pdf
    1. Zare H, Eisenberg M, Anderson G. Charity care and community benefit in non-profit hospitals: definition and requirements. Inquiry. 2021;58:469580211028180. doi:10.1177/00469580211028180 - DOI - PMC - PubMed
    1. Centers for Medicare and Medicaid Services . Hospital 2552-2010 form. Accessed August 31, 2021. https://www.cms.gov/Research-Statistics-Data-and-Systems/Downloadable-Pu...

Publication types

MeSH terms