ArticleNot-for-profit Versus For-profit Health Care Providers-Part II Comparing and Contrasting Their RecordsRotarius, Timothy PhD; Trujillo, Antonio J. PhD; Liberman, Aaron PhD; Ramirez, Bernardo MD Author Information From the University of Central Florida, Graduate Program in Health Services Administration, College of Health and Public affairs, Orlando, Fla. Corresponding author: Timothy Rotarius, PhD, University of Central Florida, Graduate Program in Health Services Administration, College of Health and Public affairs, 213 HPA2, Orlando, FL 32816 (e-mail: [email protected]). The Health Care Manager 25(1):p 12-25, January 2006. Buy Abstract The debate over which health care providers are most capably meeting their responsibilities in serving the public's interest continues unabated, and the comparisons of not-for-profit (NFP) versus for-profit (FP) hospitals remain at the epicenter of the discussion. From the perspective of available factual information, which of the two sides to this debate is correct? This article is part II of a 2-part series on comparing and contrasting the performance records of NFP health care providers with their FP counterparts. Although it is demonstrated that both NFP and FP providers perform virtuous and selfless feats on behalf of America's public, it is also shown that both camps have been accused of being involved in potentially willful clinical and administrative missteps. Part I provided the background information (eg, legal differences, perspectives on social responsibility, and types of questionable and fraudulent behavior) required to adequately understand the scope of the comparison issue. Part II offers actual comparisons of the 2 organizational structures using several disparate factors such as specific organizational behaviors, approach to the health care priorities of cost and quality, and business-focused goals of profits, efficiency, and community benefit. © 2006 Lippincott Williams & Wilkins, Inc.