Community Benefit and Sole Community Provider Readers


Download the Community Benefit Reader (pdf)last updated 7.23.11


  • 4.4.08, Wall Street Journal, “On Top of Tax Breaks, Nonprofit Hospitals Reap Big Profits”
  • 2008, Catholic Health Association (CHA), Appendix D of the 2008 Edition of A Guide for Planning and Reporting Community Benefit: “Determining What Counts as Community Benefit”
  • 2008, CHA information sheet, “Understanding the Federal Community Benefit Standard”
  • 2008, CHA sales brochure for the 2008 Edition of A Guide for Planning and Reporting Community Benefit
  • 6.12.08, CHA presentation, “An Orientation to Community Benefit for Organizational Leaders”
  • 2.12.09, Statement by Lois Lerner, Director of the IRS Exempt Organizations Division, on the IRS Report on Nonprofit Hospitals, at a Press Briefing, Feb. 12, 2009
  • 2.15.09,, “The IRS, Nonprofit Hospitals, and the Meaning of ‘Community Benefit’”
  • 3.1.10, Edwards Angell Palmer & Dodge (, Client Advisory | March 2010, “New Requirements for Nonprofit Hospitals under the Patient Protection and Affordable Care Act of 2010”

Download the Sole Community Provider Reader (pdf)last updated 7.23.11


  • 2006, New Mexico Health Policy Commission Indigent Hospital and County Health Care Act (27-5-1)
  • 5.6.08,, “County Recommends St. Vincent’s Open Board Meetings to Public”
  • 1.7.09, Santa Fe New Mexican, “County, hospital to meet over finances”
  • 1.9.09, Draft Minutes, Santa Fe Board of County Commissioners Special Meeting
  • 3.6.09, DOJ Justice News Release, “United States Joins Suit Against Community Health Systems Inc., and Three of Its Hospitals in New Mexico”
  • 8.24.09,, “Whistleblower suit alleges multi-million dollar Medicaid fraud in New Mexico”
  • 2009, New Mexico Hospital Association 2009 Legislative Agenda, “Redesign of Sole Community Provider Program”
  • 2.8.10, SF New Mexican, “County considers hospital funding level”
  • 2.9.10, SF New Mexican, “Commission, hospital grapple over indigent care money”
  • 2.15.10, SF New Mexican, “County commissioners OK $6.6 million for hospital”
  • July 2010, Department of Health and Human Services, Centers for Medicare & Medicaid Services (CMS), “Sole Community Hospital Rural Health Fact Sheet Series”
  • 2.14.11, SF New Mexican, “S.F. County, hospital in talks over funding”
  • 3.7.11, CHRISTUS St. Vincent Hospital Community News, “Sole Community Provider Funding: An Open Letter to the Community” from Ron Aldrich and J. Alex Valdez
  • 3.8.11, SF New Mexican, “County slashes cash for hospital”
  • 3.14.11, Kathy Holian, Santa Fe County Commissioner, blog post, “Sole Community Provider Contribution”
  • 3.17.11, Albuquerque Journal, “Santa Fe County Cuts Hospital Funding”
  • 4.6.11, SF Reporter, “Wheel of Wrongoing?”
  • 4.18.11, SF New Mexican, “State, hospital may owe millions to feds”
  • 4.26.11, SF New Mexican, “County Commission enters UNM hospital contribution agreement”
  • 5.4.11, SF Reporter, “County Approves Christus Cash”
  • 5.16.11, SF New Mexican, “Social services survive city budget cuts”
  • 6.10.11, SF Reporter, “State Responds to Medicaid Audit (sort of)”


The pronouncements of CHRISTUS Health and CHRISTUS St. Vincent Hospital can be difficult to reconcile with their behavior. View the statements.