Rural hospital philanthropy: community awareness and willingness to donate to the Georgia rural hospital tax credit program.

BACKGROUND: The Rural Hospital Tax Credit program, legislated by the Georgia General Assembly, provides financial support to rural hospitals by allowing Georgia taxpayers to contribute to eligible rural hospitals, receiving a 100% tax credit for their donation. While the policy aims to improve hospital financial stability, little is known about public awareness of the program or factors influencing willingness to donate. This study examines community members’ awareness of the Georgia rural hospital tax credit program and their willingness to donate to it to better understand donor perspectives in underserved areas. METHODS: The study analyzed secondary data obtained from surveys completed as a part of community health needs assessments conducted for six rural South Georgia hospitals. A total of 940 residents from hospital communities were surveyed. Logistic regression was used to assess correlations between individuals’ resources, their relationship to the community, their views of the hospital, and other demographic characteristics, and their awareness of and willingness to donate to their hospital through the rural hospital tax credit program. FINDINGS: Awareness of the tax credit program was significantly associated with greater utilization of local hospital services (OR = 3.45; 95% CI: 1.63–7.30, e.g.) and longer tenure in the community (OR 2.21; 95% CI: 1.14–7.3, e.g.). Willingness to donate was significantly associated with higher household income (OR 5.99; 95% CI: 3.14,11.42, e.g.), higher educational attainment (OR: 1.9; 95% CI: 1.29–2.78, e.g.), and high satisfaction with hospital quality (OR = 5.99; 95% CI: 1.60–22.48). In addition, individuals who were aware of the program were more likely to report willingness to donate (OR = 1.47; 95% CI: 1.01–2.03). CONCLUSION: In addition to individual resources, awareness of this hospital tax credit program and hospital quality also influence willingness to donate. These insights may inform outreach strategies aimed at increasing community contributions to rural hospitals through tax-incentivized giving. While this Georgia program is state-specific, similar strategies can be beneficial for hospitals elsewhere. Philanthropy provides an opportunity to improve the financial status of rural hospitals, many of which are struggling.