Nonprofit hospitals have begun to focus once again on serving the heal
th needs of their communities. Governmental needs for additional reven
ue and for-profit hospitals' contention that tax exemptions give nonpr
ofit hospitals an unfair competitive advantage have resulted in change
s in laws and regulations and have caused a change in the role of nonp
rofit hospitals. As local governments become more responsive to the he
alth needs of their communities, they are requiring nonprofit hospital
s to become more responsive as well. Laws, regulations, and court deci
sions have begun to require nonprofit hospitals to provide charity car
e and services at levels equal to the amount of their exempt taxes. In
response, nonprofit hospitals are developing community benefit progra
ms and public health services.