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Community benefit plans and action.

The tax-exempt sector in America is significant, and not-for-profit healthcare is its largest component. The basis for not-for-profit hospitals' tax exemption is not only "charity care" but the broader "community benefit." Community benefit planning and reporting offers a significant positive opportunity for not-for-profit hospitals. Such planning allows a not-for-profit institution to: differentiate from the investor-owned hospital; re-focus on the local hospital and the benefit it brings to the community; change the public's perception of the value of the hospital; and regain public support by leading many of the community benefit programs addressing community needs. As Weckwerth suggested in his paper, regaining the public's trust needs to be done through action and not just words. The most effective action a not-for-profit hospital can take is to develop a sound, logical community benefit plan; carry out that plan; achieve benefits for the community through the plan's programs; and then widely report the accomplishments of the community benefit programs throughout the community. Then, the hospital should do it again and again, year after year. Although the financial stability of the not-for-profit hospital is important, far more important at this time is regaining the public's trust through demonstration of the many community benefits gained from having a local, not-for-profit hospital.