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Table 1 Charity Care as Percent of Total Expenses by Size

From: Charity Care: Do Nonprofit Hospitals Give More than For-Profit Hospitals?

  For-profit hospitals Nonprofit hospitals Difference (95% CI) P value
Mean charity care as percent of total expenses (n = 725)* Mean charity care as percent of total expenses (n = 2068)
Overall 2.62% 2.95% 0.34% (− 0.29%, 0.96%) 0.29
Small hospitals 1.81% 3.05% 1.24% (0.60%, 1.87%) P < 0.001**
Medium hospitals 2.96% 3.06% 0.11% (− 1.03%, 1.21%) 0.85
Large hospitals 3.72% 2.60% − 1.11% (− 1.93%, − 0.32%) 0.007**
  1. For-profit hospitals were matched to nonprofit hospitals on teaching hospital status, geographical region (West, South, Midwest, and Northeast), and size. Hospitals with total beds under 100 were classified as small-sized hospitals, hospitals with total beds 100–349 were classified as medium-sized hospitals, and hospitals with 350 beds or greater were classified as large-sized hospitals. Estimates were calculated using a linear mixed-effects model with charity care as percent of total expenses as the outcome and ownership status as the independent variable with random intercepts for the matched group to allow for correlation within matches.
  2. *P < .05, **P < .01
  3. *Among for-profit hospitals, there were 318 small-sized hospitals, 338 medium-sized hospitals, and 69 large-sized hospitals.
  4. †Among nonprofit hospitals, there were 564 small-sized hospitals, 1,042 medium-sized hospitals, and 462 large-sized hospitals.