Article: How participating in MLPs can help tax-exempt hospitals meet their community benefit requirements

Monday, December 7, 2015

By Mary Crossley, Elizabeth Tobin Tyler, & Jennifer Herbst Public Health Reports

This article reviews recently promulgated Internal Revenue Service regulations for nonprofit hospitals seeking tax exemption and a new estimate of national hospital community benefit spending, and analyzes how they point to the value of hospitals working with community partners to address the social determinants of health. It then explains how unmet legal needs function as health determinants, and suggests how hospitals’ participation in medical-legal partnerships can address those needs.