The Provision and Reporting of Community Benefits by Hospitals: Lessons from Maryland

September 2009

With the advent of new community benefit reporting requirements for nonprofit hospitals nationwide, what lessons can be learned from the experiences of Maryland’s nonprofit hospitals who began reporting community benefit expenditures in 2004? Bradford Gray, Ph.D., and Mark Schlesinger, Ph.D., examined Maryland hospitals’ experiences with this reporting requirement to understand how it worked and to learn what the reports revealed about hospitals’ community benefit expenditures. The researchers found that while the reporting requirements presented an initial challenge, they have generally been viewed as beneficial. Learn more in this HCFO Findings Brief.