Source: Annual nonprofit hospital reports filed to Internal Revenue Service, retrieved on May 7, 2019. The bad-debt figures are actual amounts, and the portion involving patients potentially eligible for charity care are estimates the IRS requires hospitals to calculate.
Notes:
* In a few cases, the total bad debt reported is lower than the portion potentially eligible for charity care; these may represent reporting errors by the hospital organization.
† Nonprofits reporting that a very small portion of their bad debt involved potential charity care candidates may be listed as having 0% in the far-right column because of rounding.