2023-10-192023-10-192023https://repository.tcu.edu/handle/116099117/61186Nonprofit organizations play an important role in the US health care system and receive substantial taxpayer subsidies at the federal, state, and local levels. Prior studies have focused on nonprofit organizations that receive tax-exempt status under Internal Revenue Code ¿501(c)(3), such as hospitals and charity foundations for prescription drugs. To our knowledge, no research has examined health care organizations that are tax exempt under ¿501(c)(4) (ie, social welfare organizations). To be tax exempt under ¿501(c)(4), an organization must not be organized for profit and must operate exclusively to promote social welfare. In contrast with ¿501(c)(3) organizations, which face greater restrictions on permissible activities, ¿501(c)(4) organizations can engage in a wide range of activities (eg, lobbying), vaguely defined as "promoting social welfare." In this cross-sectional study, we examine the purpose, revenues, profitability, and lobbying expenses of social welfare organizations in the US health care system.health care deliverynon profit organizationsocial welfareDelivery of Health CareOrganizations, NonprofitSocial WelfareArticleCC BYhttps://doi.org/10.1001/jamahealthforum.2023.1507