TABLE 3. Regression Models Estimating the Association Between State Reporting Requirements and Community Benefit Spending in Nonprofit Hospitals, 2011–2019.

		Community Benefit –Medicaid Shortfall Coefficient (SE)
	Community Benefit Coefficient (SE)	Percentage of Total Hospital Expenses	Charity Care Coefficient (SE)
States with reporting requirements (reference: no reporting requirements)	0.951*** (0.282)	1.053*** (0.227)	0.881*** (0.105)
States with minimum charity care requirement	0.898* (0.357)	0.747** (0.287)	0.501*** (0.133)
R2 within	0.001	0.002	0.010
R2 between	0.049	0.092	0.189
ρ	0.608	0.604	0.598
Number of hospitals (per year)	1,423	1,423	1,423
Observations	12,807	12,807	12,807

Note. Data from IRS Form 990, 2011–2019 (https://www.irs.gov/forms-pubs/about-form-990) and American Hospital Association, 2011–2019 (https://www.ahadata.com/). Models also controlled for hospital beds, charity minimum requirement, teaching minor and major, church operation, Medicare and Medicaid discharge ratios, system member, obstetric center, rural referral, trauma level, Medicaid expansion status, Herfindahl categories, and year (see Appendix 2 for the full model, published as Supplemental Digital Content at http://links.lww.com/JHM/A92).

*p < .05.

**p < .01.

***p < .001.