Non-Profit Hospitals: Variation in Standards and Guidance Limits Comparison of How Hospitals Meet Community Benefit Requirements

September 2008 The United States Government Accountability Office (GAO) was asked to examine the following: The Internal Revenue Service's community benefit standard and the states requirements   Guidelines non-profit hospitals use to define the components of community benefit   Guidelines non-profit hospitals use to measure and report the components of community benefit. To address these objectives, GAO analyzed federal and state laws; the standards and guidance from federal agencies and industry groups; and 2006 data from California, Indiana, Massachusetts, and Texas. GAO also interviewed federal and state officials, and industry group representatives . . .