Abstract
The study focused on the problem and impact of the Tax Reform Act of 1986, government regulations and the changing healthcare environment upon raising capital through hospital philanthropy. This study is concerned with findings which may indicate a negative impact upon the potential of raising charitable financial support to hospitals; and will determine whether the hospital fund development function is a diminishing role within the hospital setting. The study collected data through literature review and interviews. The Interview Form was developed to obtain the perceptions of the experts in the field of hospital philanthropic fund development, for use in the future to assess and monitor the changing trends in healthcare and hospital philanthropy. The interview process focused upon attitudes, values, knowledge, behavior, budgetary allocations, institutional service patterns, productivity and other relevant questions. Research indicates that hospital fund raisers will proceed on the conviction that more expendable dollars are available now than ever before, that money will be given generously because the rewards of giving are greater now than ever before, and the gifts will be used for the greatest good--as long as the professional fund raisers take the initiative to be more creative in their efforts. The study further indicates that America's hospitals are facing increased pressure to provide a broader, more comprehensive range of services in an environment of sharply restricted resources, increasing competition, and greater risk. The research indicates no significant impact on hospital philanthropy, and hospital fund development is not becoming a diminishing role or function for hospitals in the future. Sound organization, dedicated effort and sufficient resources will be necessary to achieve measurable philanthropic growth for hospitals, but the goals for philanthropic funding are obtainable. Hospitals must establish a climate for giving and volunteering so that their constituency as a whole, and individuals in particular, are conditioned to the importance of the needs of the institution. What hospital fund raisers must now do is reaffirm the conviction that the American philanthropic tradition is too strong to be seriously inconvenienced by the incidental changes in tax rules, government regulation and the ever-changing healthcare environment. For the time being philanthropy continues as a source of income for hospitals. (Abstract shortened with permission of author.).