Original ArticlesDoes Nonprofit Hospital Community Benefit Vary by State?Bakken, Erik BA; Kindig, David MD, PhDAuthor Information School of Medicine and Public Health, University of Wisconsin–Madison, and University of Wisconsin Population Health Institute, Madison. Correspondence: David Kindig, MD, PhD, University of Wisconsin Population Health Institute, 610 Walnut St, 575-C WARF, Madison, WI 53726 ([email protected]). This study was supported by the Robert Wood Johnson Health and Society Scholars program at the University of Wisconsin–Madison. Additional funding was provided by the La Follette School of Public Affairs through the Ina Jo Rosenberg and Shiri Eve Leah Gumbiner Fellowship. Gary J. Young and Eli Raven of Northeastern University graciously provided the state community benefit averages from their 2009 study, and the authors thank them for allowing the use of these data. The authors declare no conflicts of interest. Journal of Public Health Management and Practice: January/February 2015 - Volume 21 - Issue 1 - p 18-22 doi: 10.1097/PHH.0000000000000049 Buy Metrics AbstractIn Brief The initial analysis of the revised Internal Revenue Service Schedule H community benefit report revealed that only about 5% of these dollars are allocated for community health improvement activities. These results have prompted suggestions for improved community health via community benefit reform, given the poor performance of the US population health system. However, if such a reform were enacted, it would have differential impacts across states due to variation in nonprofit hospitals, expenditures, and community benefit allocations. We model this variation, indicating that the range in per capita benefit across states would approximately range from $30 to $335. This variation should be taken into account as community benefit reform is considered. The article discusses whether nonprofit hospital community benefit varies by state. The variation should be taken into account as community benefit reform is considered. Copyright © 2015 Wolters Kluwer Health, Inc. All rights reserved.