Under Internal Revenue Service requirements, not-for-profit hospitals like The McDowell Hospital must provide charitable services in order to quality for tax-exempt status.  These charitable services or community benefits include community health improvement services, community benefit operations, health professional education, subsidized health services, cash and in-kind contributions to community groups, community building activities, charity care programs, as well as unreimbursed costs of treating Medicare, Medicaid and other non-negotiated government program participants.