Scott Hodge

Scott Hodge

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Tax Foundation President Emeritus—long‑time analysis on pro‑growth reforms with planning and compliance implications.

Out‑of‑Pocket Payments Cut Healthcare Costs, Study Shows
SocialMay 11, 2026

Out‑of‑Pocket Payments Cut Healthcare Costs, Study Shows

Spot on. Allowing patients to pay for more services out-of-pocket is key to reducing health care costs. The Economic Lesson From Weight-Loss Drugs https://t.co/6X0A7vZYyM

By Scott Hodge
Unpacking the Nonprofit Industrial Complex with Andrew Heaton
SocialMay 11, 2026

Unpacking the Nonprofit Industrial Complex with Andrew Heaton

I had a great conversation with Andrew Heaton on the Political Orphanage about the Nonprofit Industrial Complex. So put on those earbuds and tune in. 👇 https://t.co/2pBpOZ5E8f

By Scott Hodge
Nonprofit Hospital Tax Break Costs $300B in Ten Years
SocialMay 8, 2026

Nonprofit Hospital Tax Break Costs $300B in Ten Years

Worth noting: Based on CRFB's "2024 estimates, the tax exemption for nonprofit hospitals will cost the federal government nearly $300 billion in lost revenue over the next decade."

By Scott Hodge
Metric Redefines Charities: Food Banks Qualify, Hospitals Don’t
SocialMay 6, 2026

Metric Redefines Charities: Food Banks Qualify, Hospitals Don’t

My new essay. What makes a charity a charity? This metric says food banks are charities, but hospitals are not. What do you think? The case for restricting tax subsidies to only the most-deserving charities - the Giving Review https://t.co/TJcJ5DUsdl

By Scott Hodge
Few Hospitals Rely on Gifts; Most Earn Fees
SocialMay 5, 2026

Few Hospitals Rely on Gifts; Most Earn Fees

My analysis of IRS data found only 10 hospitals (out of 2,100) that received more than 50% of their income from gifts. The typical nonprofit hospital receives 94% of its income from fee-for-service payments and just 3% from gifts. This $1.3...

By Scott Hodge
Nonprofit Hospitals Earn $45B Tax‑free; Demand Taxation
SocialMay 4, 2026

Nonprofit Hospitals Earn $45B Tax‑free; Demand Taxation

Nonprofit hospitals have grown into a $1.3 trillion industry, generating nearly $45 billion in tax-free “profits” in 2023. This $1.3 trillion industry deserves to be taxed https://t.co/wBFI2bBk6A

By Scott Hodge
Nonprofit Hospitals Receive $37 Billion in Tax Subsidies
SocialMay 4, 2026

Nonprofit Hospitals Receive $37 Billion in Tax Subsidies

My latest op-ed. "The hospital sector is unlike any other. More than half of all U.S. hospitals operate as nonprofits, which sounds like a public good. No profit motive, more resources for patients, right? Wrong." The $37 billion tax subsidy propping...

By Scott Hodge
Tax Nonprofit Hospitals Like For‑profit Businesses, Says W&M
SocialApr 28, 2026

Tax Nonprofit Hospitals Like For‑profit Businesses, Says W&M

Then the solution is to tax nonprofit hospitals (or hedge funds with beds) like the for-profit business they are. What is W&M waiting for?

By Scott Hodge
Replace UBIT with Commerciality Test to Protect Donations
SocialApr 10, 2026

Replace UBIT with Commerciality Test to Protect Donations

New journal article from me, Roger Meiners, and Andrew Morriss. UBIT has proved to be a paper tiger in controlling the growth of the large tax-exempt businesses. The solution is to replace UBIT's "relatedness" test with a "commerciality" test which...

By Scott Hodge