Final answer:
Medicare and bad debt are not considered part of community benefit because they don't align with the goal of providing charitable care to the community.
Step-by-step explanation:
Medicare and bad debt are not allowed as part of community benefit because they do not directly contribute to the mission of providing charitable care to the community. Community benefit refers to the programs and services that nonprofit hospitals offer to enhance the health and well-being of the community they serve. Medicare is a government-run insurance program for seniors, while bad debt refers to unpaid bills that hospitals are unable to collect from patients. Since these do not meet the criteria of community benefit, they are not included in the calculations for determining a hospital's community benefit obligation.