Any hospital with an emergency department is in the business of community benefit. Unlike other corporations, hospitals don’t have the luxury of picking and choosing their preferred charity. Charity chooses them. However, in an era of increased emphasis on corporate responsibility, hospitals must review their role in community benefit. This starts with its largest component, charity care, but extends to a whole range of activities and reporting mechanisms.
This paper is an update to the PwC’s 2005 Acts of charity report that framed the difficulties that hospitals face delivering and reporting charity care. This report seeks to expand on the previous research in the three key areas of reporting, pricing, and business relationships. My brother's keeper provides strategies for hospitals to mitigate current challenges in order to more fairly and efficiently provide and report community benefit. Hospitals must look at these issues holistically if they are to be their brother's keeper.