2016
DOI: 10.1177/003335491613100127
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Tax-Exempt Hospitals and Community Health under the Affordable Care Act: Identifying and Addressing Unmet Legal Needs as Social Determinants of Health

Abstract: This article reviews recently promulgated Internal Revenue Service regulations for nonprofit hospitals seeking tax exemption and a new estimate of national hospital community benefit spending, and analyzes how they point to the value of hospitals working with community partners to address the social determinants of health. It then explains how unmet legal needs function as health determinants, and suggests how hospitals' participation in medical-legal partnerships can address those needs. This article was publ… Show more

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Cited by 9 publications
(9 citation statements)
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“…14 MLPs can inform health care and public health partners about the legal needs and structural barriers experienced by the target population and provide recommendations for a community-based implementation strategy to address those needs. 15 These strategies also inform how tax-exempt hospitals allocate community benefit funds and often help to focus hospitals on more upstream interventions, rather than pure downstream charity care. In addition to tax-exempt hospitals, community health centers and other safety-net providers regularly engage in health needs assessments and quality improvement studies.…”
Section: Opportunities For Mlp–public Health Collaboration To Improvementioning
confidence: 99%
“…14 MLPs can inform health care and public health partners about the legal needs and structural barriers experienced by the target population and provide recommendations for a community-based implementation strategy to address those needs. 15 These strategies also inform how tax-exempt hospitals allocate community benefit funds and often help to focus hospitals on more upstream interventions, rather than pure downstream charity care. In addition to tax-exempt hospitals, community health centers and other safety-net providers regularly engage in health needs assessments and quality improvement studies.…”
Section: Opportunities For Mlp–public Health Collaboration To Improvementioning
confidence: 99%
“…These findings have practical implications for assessing social needs. As more health care providers seek to assess social needs (Alley, Asomugha, Conway, & Sanghavi, 2016; Andermann, 2016; Crossley, Tyler, & Herbst, 2016; Fierman et al, 2016; Gottlieb, Wing, & Adler, 2017; McMullen & Katz, 2017), reliance on proactive use of online tools may lead to sampling bias. Providers and health plans must ensure that tools to assess social needs are accessible to all patients, even those not comfortable with technology.…”
Section: Discussionmentioning
confidence: 99%
“…In the latter scenario, there seems to be room for hospitals to expand their reach beyond serving the acute care needs of patients to playing a more prominent role in public health. Specifically, becoming accountable to more than patients may lead hospitals to focus on the social determinants of health in addition to preventing acute and chronic illnesses (Alberti, 2015;Crossley, Tyler, & Herbst, 2016). Both approaches, however, are consistent with a realist approach to evaluation since empirical indicators are often used to locate the boundaries of a community.…”
Section: Discussionmentioning
confidence: 99%