TABLE 4. Models Estimating the Association Between States Mandating Certain Data Reporting and Provision of Specific Community Benefits in Nonprofit Hospitals, 2011–2019.
| Charity Care (%) | Health Services for Low-Income and Indigent Patients (%) | Healthcare Services, Including Those Offered Without Regard to Financial Return (%) | Health Promotional Services and Donations and Contributions to the Health and Welfare (%) | Community Health Improvement (%) | Education and Research (%) | |
|---|---|---|---|---|---|---|
| Coefficient (SE) | Coefficient (SE) | Coefficient (SE) | Coefficient (SE) | Coefficient (SE) | Coefficient (SE) | |
| If states have any specific requirements to report data for that category | 0.782** (0.100) | 0.194* (0.095) | 0.134 (0.172) | –0.003 (0.056) | –0.157 (0.154) | 0.237** (0.056) |
| R2 within | 0.009 | 0.001 | 0.003 | 0.0001 | 0.0005 | 0.004 |
| R2 between | 0.162 | 0.006 | 0.030 | 0.038 | 0.0374 | 0.020 |
| ρ | 0.605 | 0.641 | 0.665 | 0.578 | 0.462 | 0.695 |
| Number of hospitals (per year) | 1,423 | 1,423 | 1,423 | 1,423 | 1,423 | 1,423 |
| Observations | 12,807 | 12,807 | 12,807 | 12,807 | 12,807 | 12,807 |
Note. Data from IRS Form 990 (https://www.irs.gov/forms-pubs/about-form-990) and American Hospital Association (https://www.ahadata.com/). Models 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 3 for the full model, published as Supplemental Digital Content at http://links.lww.com/JHM/A93).
*p < .05.
**p < .001.