In a January 12 speech, Steven Miller, IRS tax-exempt and government entities commissioner, stated that the IRS study on tax-exempt hospitals, which soon will be released shows that there is great variance in the amount of charity and other uncompensated care which hospitals provide. The IRS report tracks hospitals’ adherence to the 1969 community benefit standard which requires tax-exempt hospitals to prove that they operate to serve the public good rather than private interest. Uncompensated care was the largest expense category in the study and comprised 56 percent of expenditures. Hospitals reported overall average combined community benefit expenditures of 9 percent of total revenues, with a median of 6 percent. The IRS argues that the compensation amounts paid to top management officials will be considered high by some. The IRS also said that the existing community benefit standard may be outdated and in need of change, specifically with regard to adequate distinction between nonprofit and for-profit hospitals. Some factors which help distinguish the two are less helpful in current times. Those factors that remain relevant include: where profits go; whether there is a community board designed to assure the hospital is accountable to the community it serves; and the offering of charity care and other undercompensated care.