Nonprofit hospitals must provide charity care, or free or discounted services to patients unable to afford care, along with other community benefits and investments as part of their tax-exempt status.
However, nonprofits have been criticized for receiving tax breaks worth more than the charity and benefits they provide.
A 2022 report from the Lown Institute analyzing 275 community hospitals found that 227 hospitals spent less on charity care and community investment than the value of their tax exemptions.