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Hospital Community Benefit: A P li L f St tA Policy Lever for States
August 27, 2014
Gayle D Nelson JD MPHGayle D. Nelson, JD, MPH
Steering Committee,
Reforming States Group
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Overview Hospital Community Benefit and the “Cost” of Tax Exemption
Using Hospital Community Benefit as a Policy Lever
Federal Community Benefit Requirements
State Community Benefit Requirementsy q
Policy Options
Regulatory Tools Approaches and Policy Levers Regulatory Tools, Approaches, and Policy Levers
How to Get Started
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Hospital Community Benefitand the “Cost” of Tax Exemptionp
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Sources of Hospital Community p yBenefit Funds
There are about 2,900 non-government, nonprofit community hospitals in the United States.
Source: AHA Hospital Statistics, 2014. http://www.aha.org/research/rc/stat-studies/fast-facts.shtml
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“Cost” of Federal Tax Exemption
Federal income tax $2 5 billionFederal income tax $2.5 billionTax-exempt debt (bond financing) $1.8 billionDeductibility of charitable contributions $1.8 billionyTotal federal benefits $6.1 billion
Source: Congressional Budget Office, 2006 (based on 2002 data, the most recent data available)
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“Cost” of State Tax Exemption
State corporate income tax $ 0.5 billionState sales tax $ 2.8 billionState & local property tax $ 3.1 billionTotal state & local benefits $6 4 billionTotal state & local benefits $6.4 billion
Source: Congressional Budget Office, 2006 (based on 2002 data, the most recent data available)
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Community Benefits
In exchange for tax exemption, nonprofit hospitals are expected to provide “community benefits”
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What Are Hospital pCommunity Benefits?
Hospital Community Benefits are p yinitiatives, activities, and investments
undertaken by tax-exempt hospitalsundertaken by tax-exempt hospitals to improve health in the communities
they servethey serve.
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Federal Community Benefit Objectives
Educate the publicI t h lth i Improve access to health services
Enhance public healthp Advance generalizable knowledge
R li t b d t i Relieve government burden to improve health
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Using Hospital Community Benefit g p yas a Policy Lever
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What States Are Doing
Several states are presently using p y ghospital community benefit as a policy lever to advance stateas a policy lever to advance state health goals and population healthhealth.
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Maryland: Attention to yHealth Disparities
“Each nonprofit hospital …community benefit report ….
(2) …shall include: …(2) …shall include: …
(vi) A description of gaps in the availability of specialist providers to serve the uninsured in the hospital; andproviders to serve the uninsured in the hospital; and
(vii) A description of the hospital’s efforts to track and reduce health disparities in the community that the hospital serves…”
Md. Code. Ann. Health-Gen.,§19-303(c)
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New Hampshire: Non-Clinical Reporting
COMMUNITY BENEFIT REPORTING FORM500 - Socioeconomic Issues: General 501 - Aging Populationg g p 502 - Immigrants/Refugees 503 - Poverty 504 - Unemployment 505 - Homelessness 506 - Economic Development 507 - Educational Attainment
508 Hi h S h l C l ti 508 - High School Completion 525 - Vandalism/Crime 553 - Air quality 554 Water quality 554 - Water quality
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Washington State: Demonstrate Effectiveness
Washington state requires that hospitals’ community benefit programs must be evidence-based “when available” or that innovative programs and practices must be supported by evaluation measures
2012 Wash. Laws, Ch. 103
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New York: Required Alignment with q gSome State Policies
New York Prevention Agenda 2014-2017Five Priority Areas:
Prevent chronic diseases
P h l h d f i Promote healthy and safe environments
Promote healthy women, infants, and Promote healthy women, infants, and children
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New York: Required Alignment with Some State Policies with Some State Policies continued
Promote mental health and prevent substance abuse
Prevent HIV, sexually transmitted diseases, vaccine-preventable diseases andvaccine-preventable diseases, and healthcare-associated infections
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Converging Factors
The levels of uncompensated care are pdecreasing in at least some Medicaid expansion states, possibly freeing up hospital resources th t ld b d f it b fitthat could be used for community benefit investments that align with state health priorities. Governing Magazine, June 17, 2014; Arizona Star Daily ,July 4, 2014; Colorado
Health Association, Center for Health Information and Data Analytics, June 2014
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Converging Factors continued
Although hard data is not yet available, it is expected that Qualified Health Plans in both expansion and non-expansion states should also reduce levels of uncompensated care.
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Converging Factors continued
Healthy People 2020, the Affordable Care Act and the National Prevention StrategyAct, and the National Prevention Strategy (a plan designed to move the nation “from a system of sick care to one based onfrom a system of sick care to one based on wellness and prevention”) all evidence the importance of using government policies toimportance of using government policies to improve health.
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Federal Community Benefit RequirementsCommunity Benefit Requirements
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Tax Exemption for Charitable pInstitutions
IRS first articulated federal community benefit requirements in 1969. IRS Rev. Rul. 69-545
The public policy rationale behind it has b t d b k t th 17th tbeen traced back to the 17th century
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IRS Form 990, Schedule H
Charity care Health professionsEducation
Medicaid shortfall
C it h lth
Education Research
Community health improvement
i Cash & in-kind
contributions forservices contributions for community benefit
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State Community Benefit Requirements
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St t C it B fit LState Community Benefit Laws
State are not required to defer to federal tax exemption standards
State laws can be more or less restrictiverestrictive
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State Community Benefit Laws Viewed through the Lens g
of the Federal Framework
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State Profile Comparison
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Community Benefit yRequirement
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Source: The Hilltop Institute
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Community Benefit yReporting Requirement
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Source: The Hilltop Institute
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Community Health Assessments y& Implementation Strategies
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Source: The Hilltop Institute
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Financial Assistance Policy yRequirement
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Source: The Hilltop Institute
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Mandatory Minimum yCommunity Benefit Requirement
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Source: The Hilltop Institute
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Limitations on Charges, g ,Billing, and Collections
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Source: The Hilltop Institute
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One State’sProfile
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Policy Options
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Policy Options Directed Toward Policy Options Directed Toward Addressing Clinical Factors
States can use Hospital Community Benefit oversight to advance state health policies with respect to:
Patient care Increasing access to health care
P t ti i t t d t l Preventative services to prevent and control chronic conditions such as high blood pressure and diabetespressure and diabetes
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Policy Options Directed Toward Addressing Clinical Factors Addressing Clinical Factors continued
Behavioral Health Mental healthMental healthSubstance abuse
Health Behaviors Tobacco cessationTobacco cessationActive livingHealthy food choicesHealthy food choices
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Policy Options Directed Toward Policy Options Directed Toward Addressing Health Determinants
Income Education
Socioeconomic conditions
Employment Community safety
Housing Transportation options
Healthy foods Physical environment
Race & ethnicity Language
Access to recreational facilities
Literacy Culture Social cohesion &
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Health Determinants Compared to Hospital-Reported Community Benefit Hospital-Reported Community Benefit
Expenditures
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Regulatory Tools ApproachesRegulatory Tools, Approaches, and Policy Levers
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Examples of Regulatory p g yTools in Selected States
Statutes and/or Regulations California, Illinois, Indiana, Maryland,
Rhode Island, Utah
Express Policy Guidance Express Policy GuidanceMassachusetts, New York
Community Benefit Reporting DocumentsMaryland, New Hampshire
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State Entities that Oversee Hospital Community Benefit Office of Statewide Health Planning
and Development (California)
Office of the Attorney General Illinois M h tt ( l t i t )Massachusetts (voluntary requirements)New Hampshire
Health Services Cost Review Commission (Maryland)
Utah State Tax Commission, Property Tax Division-41-
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Policy Levers in Use by y yStates
Community Benefit Requirements
C it B fit R ti R i t Community Benefit Reporting Requirements
Community Health Needs Assessment Community Health Needs Assessment Requirements
Implementation Strategy Requirements
Financial Assistance Requirements Financial Assistance Requirements
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Policy Levers in Use by States Policy Levers in Use by States continued
Mandatory Minimum Community Benefit Requirements
Limitations on Charges, Billing & Collections
C it E t R i t Community Engagement Requirements
Health Disparities Reporting Requirementsp p g q
Health Determinants Requirements
Evidence-of-Effectiveness Requirements-43-
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How to Get Started
Confirm whether and how your state is presently exerting oversight authority over hospital community benefit. If it is not doing so, consider whether oversight authority would be desirable and how it might be establisheddesirable and how it might be established.
Determine which state health policies, if any, your state might seek to advance through hospital community benefit.
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How to Get Started continued
Consider whether your state would seek to require—or merely encourage—inclusion of therequire—or merely encourage—inclusion of the state health policy goal(s) in the community benefit process.p
Determine whether legislative or executive branch officials might be best suited to lead state efforts.
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How to Get Started continued
Convene stakeholders to explore opportunities to harmonize state healthopportunities to harmonize state health goals with community benefit processes.
Consider the experiences of other states, and lessons learnedand lessons learned.
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About Hilltop’s Hospital p pCommunity Benefit Program
Hilltop’s Hospital Community Benefit Program is a centralresource for state and local policymakers who seek top yensure that tax-exempt hospital community benefit activitiesare responsive to pressing community health needs.The program provides tools to these and other stakeholdersThe program provides tools to these and other stakeholdersin support of their efforts to improve population health andto promote a more accessible, coordinated, and equitable
i h l hcommunity health system.
http://www.hilltopinstitute.org/hcbp.cfm
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About The Hilltop Institute
The Hilltop Institute at the University of Maryland,B lti C t (UMBC) i ti ll i dBaltimore County (UMBC) is a nationally recognizedresearch center dedicated to improving the health andwellbeing of vulnerable populations. Hilltop conductsg p p presearch, analysis, and evaluations on behalf ofgovernment agencies, foundations, and nonprofitorganizations at the national state and local levelsorganizations at the national, state, and local levels.
www.hilltopinstitute.org
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Contact Information
Gayle D. Nelson, JD, MPH
C fDirector, Hospital Community Benefit Program
The Hilltop Institute
University of Maryland, Baltimore County (UMBC)
410 455 6803410.455.6803
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