title: Does nonprofit hospital community benefit vary by state?
abstract: The initial analysis of the revised Internal Revenue Service Schedule H community benefit report revealed that only about 5% of these dollars are allocated for community health improvement activities. These results have prompted suggestions for improved community health via community benefit reform, given the poor performance of the US population health system. However, if such a reform were enacted, it would have differential impacts across states due to variation in nonprofit hospitals, expenditures, and community benefit allocations. We model this variation, indicating that the range in per capita benefit across states would approximately range from $30 to $335. This variation should be taken into account as community benefit reform is considered.
authors.affiliation: School of Medicine and Public Health, University of Wisconsin-Madison, and University of Wisconsin Population Health Institute, Madison.
authors.forename: Erik
authors.initials: E
authors.lastname: Bakken
authors.forename: David
authors.initials: D
authors.lastname: Kindig
mesh_terms: D005102:Health Expenditures / Q000706:statistics & numerical data*; D006291:Health Policy / Q000191:economics / Q000639:trends; D006764:Hospitals, Community / Q000592:standards* / Q000706:statistics & numerical data; D006801:Humans; D009939:Organizations, Nonprofit / Q000706:statistics & numerical data; D011634:Public Health / Q000191:economics* / Q000639:trends; D019464:Tax Exemption / Q000639:trends; D017664:Uncompensated Care / Q000706:statistics & numerical data; D014481:United States