State Laws and Nonprofit Hospital Community Benefit Spending. Issue 4 (July 2019)

• Record Type: Journal Article
• Authors: Johnson, Emily K.; Hardy, Rose; Santos, Tatiane; Leider, Jonathon P.; Lindrooth, Richard C.; Tung, Gregory J.
• Is Part Of: Journal of public health management and practice. Volume 25:Issue 4(2019)
• Publication Date: 2019-07
• Subjects: community benefit -- nonprofit hospitals -- state laws; Public health administration -- United States -- Periodicals; 253.6
• DOI: 10.1097/PHH.0000000000000885
• Languages: English
• ISSNs: 1078-4659

Abstract

Abstract : Objective: To determine the association of state laws on nonprofit hospital community benefit spending. Design: We used multivariate models to estimate the association between different types of state-level community benefit laws and nonprofit hospital community benefit spending from tax filings. Setting: All 50 US states. Participants: A total of 2421 nonprofit short-term acute care hospital organizations that filled an internal revenue service Form 990 and Schedule H for calendar during years 2009-2015. Results: Between 2009 and 2015, short-term acute care hospitals spent an average of $46 billion per year in total, or $20 million per hospital on community benefit activities. Exposure to a state-level community benefit law of any type was associated with an $8.42 (95% confidence interval: 1.20-15.64) per $1000 of total operating expense greater community benefit spending. Spending amounts and patterns varied on the basis of the type of community benefit law and hospital urbanicity. Conclusions: State laws are associated with nonprofit hospital community benefit spending. Policy makers can use community benefit laws to increase nonprofit hospital engagement with public health. Abstract : Supplemental Digital Content is Available in the Text.