Georgia Rural Hospital Tax Credit

Authors

Samuel Opoku, Georgia Southern UniversityFollow
Bettye Apenteng, Georgia Southern UniversityFollow
Charles F. Owens, Georgia Southern UniversityFollow
Linda Kimsey, Georgia Southern UniversityFollow
Imaobong B. Ekpo, Georgia Southern UniversityFollow
Emmanuel Akowuah, Georgia Southern UniversityFollow
Michela Hizine, Georgia Southern UniversityFollow
Oluwadamilola Onifade, Georgia Southern University
Bill Mase, Georgia Southern University, Jiann-Ping Hsu College of Public HealthFollow

Document Type

Research Brief

Publication Date

10-2019

Abstract

Background

Eight rural hospitals have closed in Georgia within the last decade, and more are financially distressed. In 2016, Georgia legislation created a state income tax credit for individuals and corporations that donate to qualifying non-profit rural hospitals of their choice. This law, the first of its kind in the US, was intended to provide struggling hospitals with financial support to improve viability. Using a mixed- methods approach, this study assessed the perspective of hospital executives concerning the program, examined community awareness of the program, and evaluated how hospitals used the money to enhance access to care for rural populations.

Copyright

This work is archived and distributed under the repository's standard copyright and reuse license, available here. Under this license, end-users may copy, store, and distribute this work without restriction. For questions related to additional reuse of this work, please contact the copyright owner.

Recommended Citation

Opoku, Samuel; Apenteng, Bettye; Owens, Charles F.; Kimsey, Linda; Ekpo, Imaobong B.; Akowuah, Emmanuel; Hizine, Michela; Onifade, Oluwadamilola; and Mase, Bill, "Georgia Rural Hospital Tax Credit" (2019). Research & Practice Briefs. 2.
https://digitalcommons.georgiasouthern.edu/cphpr-research-briefs/2