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The profits and reserves of some high-profile nonprofit health care organizations have been under close watch in some states. Such attention is perhaps not surprising, and may emerge in other environments, because of increasing numbers of uninsured and underinsured people, as well as real or threatened cutbacks in Medicaid eligibility or benefit coverage. The following discussion in this issue of Inquiry is the second of a new feature called Dialogue, which is a collaboration with the Alliance for Advancing Nonprofit Health Care and offers a variety of voices on current, major issues as they arise in the nonprofit health sector. To put this Dialogue in context, readers may be interested in some examples of certain nonprofit Blue Cross Blue Shield plans that have been under particular scrutiny:

If Nonprofit Doesn't Mean “No Profit,” How Much is Enough in Health Care?