Improving Community Health through Hospital Community Benefit Spending: Charting a Path to Reform
Provides background on the origin and importance of nonprofit hospital community benefit spending, and explains the difference between community building and community benefit activities. Examines policy options that the IRS could use to enhance community benefit spending focused on improving social determinants of health community-wide. Includes rural-specific statistics and multiple comparisons of items identified in community health needs assessments (CHNAs).
Sara Rosenbaum, Maureen Byrnes, Sara Rothenberg, Rachel Gunsalus
George Washington University Department of Health Policy and Management, Milken Institute School of Public Health
Community and economic development · Health reform · Hospitals · Needs assessment methods and resources · Social determinants of health · Statistics and data