In both political and academic circles, the legitimacy and favorable tax treatment of nonprofit medical care have come under fire. Some academics question whether there are real differences between nonprofit and for-profit medical care. And some policymakers express doubt that nonprofit providers contribute community benefits commensurate with the value of their tax advantages. However, a report supported in part by the Aspen Institute's Nonprofit Sector Research Fund asserts that nonprofits play a crucial and distinctive role in the healthcare of Americans.