Statistics on Nonprofit Hospital Community Benefit Expenditures

Here is an analysis of the percentage of nonprofit hospitals’ community benefit expenditures in four categories of community benefits, organized by hospital revenue, according to the IRS’s Exempt Organizations Hospital Compliance Project Final Report.

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Revenue less than $25M
Uncompensated care — 93%
Medical education and training — 1%
Medical research — 0%
Community programs — 6%

Revenue $25M–$100M
Uncompensated care — 77%
Medical education and training — 5%
Medical research — 1%
Community programs — 16%

Revenue $100M–$250M
Uncompensated care — 74%
Medical education and training — 15%
Medical research — 2%
Community programs — 9%

Revenue $250M–$500M
Uncompensated care — 72%
Medical education and training — 19%
Medical research — 4%
Community programs — 5%

Revenue more than $500M
Uncompensated care — 35%
Medical education and training — 32%
Medical research — 29%
Community programs — 4%

Source: IRS’s Exempt Organizations Hospital Compliance Project Final Report.

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