Improving Community Health through Hospital Community Benefit Spending: Charting a Path to Reform

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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

12/2016

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George Washington University Milken Institute School of Public Health 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