Below is a listing of select Hilltop publications and presentations. You can search by type, topic, date, and/or title. The search function searches for key words in both the title and the publication summary. Click on the publication’s title below to go to its summary.
Accessibility Notice: Publications released before April 24, 2026 have not been remediated for Section 508 compliance.
This issue brief, the twelfth in a series, addresses Hilltop’s latest update of the Community Benefit State Law Profiles to reflect new community benefit legislation enacted between January 1, 2015, and October 31, 2015. Just two states—Connecticut and North Carolina—enacted new community benefit legislation during this time. This brief discusses these changes, as well as community benefit bills in twelve states that were introduced but not enacted in 2015 in order to better understand current trends in legislative action.
Hilltop Hospital Community Benefit Program Director Gayle D. Nelson, JD, gave this presentation at a Payers and Providers webinar titled The New Era: Hospital Community Benefits & Patient Financial Assistance on June 26, 2015. The webinar was attended by a national audience of state policymakers, community benefit directors of hospitals and health plans, financial officers, and providers. In her presentation, Nelson gave an overview of Affordable Care Act (ACA) §9007, “Additional Requirements for Charitable Hospitals,” which added I.R.C. §501(r) when it was enacted in 2010; gave a regulatory history from 2010 to the present; and discussed the Final Rules and their stipulations that were promulgated on December 31, 2014
This is the eleventh issue brief in a series published by the Hospital Community Benefit Program. This brief discusses the fact that payment reform focusing on value and quality is driving change that is redefining the hospital’s role in the continuum of care and the health of the broader population. This brief also identifies opportunities for state policymakers to encourage the evolution of hospital community benefit policy in ways that complement and support the realignment of the hospital business model, proactively address the social determinants of health, and ultimately improve the health of the entire community.
This is the tenth issue brief in a series published by the Hospital Community Benefit Program. This brief examines state-level community benefit oversight by studying specific changes to community benefit statutes, regulations, and policies in 5 states selected from among the 40 states known to provide oversight of any type. These five states—Colorado, Illinois, Minnesota, New Hampshire, and New York—adopted changes during the period spanning four years before and after adoption of the Affordable Care Act.
Hilltop Hospital Community Benefit Program Director Gayle Nelson gave this presentation at the National Academy for State Health Policy’s 27th Annual State Health Policy Conference on October 8, 2014, in Atlanta, Georgia. Nelson discussed hospital community benefits and various approaches states could use to leverage them to improve population health.
Hilltop Hospital Community Benefit Program Director Gayle D. Nelson, JD, MPH, gave this presentation to the steering committee of the Milbank Memorial Fund-supported Reforming States Group (RSG) at their meeting in Chicago, Illinois, on August 27, 2014. Nelson discussed hospital community benefit and the cost of tax exemption; using hospital community benefit as a policy lever; and avenues interested policymakers could explore with respect to their own states’ community benefit landscapes.
This is the ninth issue brief in a series released by Hilltop’s Hospital Community Benefit Program. This brief continues the program’s examination of state-level community benefit oversight by focusing on the ten states that require hospitals to develop implementation strategies.
This is the eighth issue brief in a series published by Hilltop’s Hospital Community Benefit Program. This brief focuses on updating significant points concerning community health needs assessment (CHNA) and other aspects of community benefit discussed in the earlier briefs, as well as on identifying and exploring more recent developments and emerging issues. Specifically, this brief discusses the Internal Revenue Service’s (IRS’s) 2013 proposed rules, “Community Health Needs Assessments for Charitable Hospitals,” and their potential impact on nonprofit hospital needs assessment, community benefit planning, and collaborative approaches to community health improvement.
This is the seventh issue brief in a series released by Hilltop’s Hospital Community Benefit Program. This brief is a companion to the online tool, Community Benefit State Law Profiles, and presents the Profiles’ findings and begins the analysis—in effect, viewing state community benefit standards through the lens of the ACA—to facilitate a better understanding of each state’s community benefit landscape and its significance in the context of national health reform.
At the AcademyHealth Annual Research Meeting on June 25, 2013, in Baltimore, Maryland, Hospital Community Benefit Program Director Martha H. Somerville, JD, MPH, delivered a panel discussion. Her presentation addressed hospital charity care/community benefits/tax exemption; federal community health needs assessment and implementation strategies; collaborative needs assessment; and the role of nonprofit hospitals in health system transformation.



