To see which states have a particular requirement, click on a symbol in the yellow row. You may also filter the requirements by selecting checkboxes in the Filter row and clicking on the Filter Requirements button. For detailed information about the requirement of a particular state, click on the symbol in the field at the intersection of the state's row and the requirement’s column. For example, to read about Alabama's financial assistance policy dissemination requirement, click on the square in the field at the intersection of the Alabama row and the Financial Assistance Policy Dissemination column to display the relevant text from the Alabama profile in a pop-up window. | ||||||||||||||
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Compare | State | Community Benefit Requirement![]() |
Minimum Community Benefit Requirement![]() |
Community Benefit Reporting Requirement![]() |
Community Health Needs Assessment![]() |
Community Benefits Plan/ Implementation Strategy![]() |
Financial Assistance Policy![]() |
Financial Assistance Policy Dissemination![]() |
Limitations on Charges, Billing, and Collections![]() |
Income Tax Exemption | Property Tax Exemption | Sales Tax Exemption | ||
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Alabama |
AlabamaCommunity Benefit RequirementAlabama law does not expressly require nonprofit hospitals to provide community benefits. |
AlabamaMinimum Community Benefit RequirementAlabama law does not expressly require nonprofit hospitals to provide community benefits. |
AlabamaCommunity Benefit Reporting RequirementAlabama does not require nonprofit hospitals to report community benefits. |
AlabamaCommunity Health Needs AssessmentAlabama does not require nonprofit hospitals to conduct community health needs assessments. |
AlabamaCommunity Benefits Plan/ Implementation StrategyAlabama does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
AlabamaFinancial Assistance PolicyAlabama does not require nonprofit hospitals to adopt or implement financial assistance policies. |
![]() AlabamaFinancial Assistance Policy DisseminationAlabama requires hospitals that have financial assistance policies to make written information about these policies available.
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AlabamaLimitations on Charges, Billing, and CollectionsAlabama does not limit nonprofit hospital charges, billing, or collection practices. |
![]() AlabamaIncome Tax ExemptionAlabama exempts nonprofit hospitals from state income tax.
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![]() AlabamaProperty Tax ExemptionAlabama exempts from ad valorem taxes nonprofit hospitals’ real and personal property used exclusively for charitable purposes unless the property is “let for rent or hire or for use for business purposes.” Ala. Code 40-9-1(1).
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![]() AlabamaSales Tax ExemptionAlabama law does not generally exempt nonprofit hospitals from sales and use taxes.
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Alaska |
AlaskaCommunity Benefit RequirementAlaska law does not expressly require nonprofit hospitals to provide community benefits. |
AlaskaMinimum Community Benefit RequirementAlaska law does not expressly require nonprofit hospitals to provide community benefits. |
AlaskaCommunity Benefit Reporting RequirementAlaska does not require nonprofit hospitals to report community benefits. |
AlaskaCommunity Health Needs AssessmentAlaska does not require nonprofit hospitals to conduct community health needs assessments. |
AlaskaCommunity Benefits Plan/ Implementation StrategyAlaska does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
AlaskaFinancial Assistance PolicyAlaska does not require nonprofit hospitals to adopt or implement financial assistance policies. |
AlaskaFinancial Assistance Policy DisseminationAlaska does not require nonprofit hospitals to adopt or implement financial assistance policies. |
AlaskaLimitations on Charges, Billing, and CollectionsAlaska law does not limit nonprofit hospital charges, billing, or collection practices. |
![]() AlaskaIncome Tax ExemptionAlaska law exempts nonprofit hospitals from state income tax. |
![]() AlaskaProperty Tax ExemptionAlaska law exempts from taxation property used ‘exclusively for … hospital … purposes.’ Alaska Stat. §29.45.030(a)(3). |
AlaskaSales Tax ExemptionAlaska has no statewide sales and use tax. |
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Arizona |
ArizonaCommunity Benefit RequirementArizona law does not expressly require nonprofit hospitals to provide community benefits. |
ArizonaMinimum Community Benefit RequirementArizona law does not expressly require nonprofit hospitals to provide community benefits. |
ArizonaCommunity Benefit Reporting RequirementArizona does not require nonprofit hospitals to report community benefits. |
ArizonaCommunity Health Needs AssessmentArizona does not require nonprofit hospitals to conduct community health needs assessments. |
ArizonaCommunity Benefits Plan/ Implementation StrategyArizona does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
ArizonaFinancial Assistance PolicyArizona does not require nonprofit hospitals to adopt or implement financial assistance policies.
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ArizonaFinancial Assistance Policy DisseminationArizona does not require nonprofit hospitals to adopt or implement financial assistance policies.
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ArizonaLimitations on Charges, Billing, and CollectionsArizona does not limit nonprofit hospital charges, billing, or collections.
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![]() ArizonaIncome Tax ExemptionArizona law exempts non-profit hospitals from state income tax.
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![]() ArizonaProperty Tax ExemptionArizona law exempts from taxation property used to provide health care services by a federally tax-exempt nonprofit hospital.
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![]() ArizonaSales Tax ExemptionArizona law exempts nonprofit hospitals from its Transaction Privilege and Use Tax.
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Arkansas |
ArkansasCommunity Benefit RequirementArkansas law does not expressly require nonprofit hospitals to provide community benefits. |
ArkansasMinimum Community Benefit RequirementArkansas law does not expressly require nonprofit hospitals to provide community benefits. |
ArkansasCommunity Benefit Reporting RequirementArkansas does not require nonprofit hospitals to report community benefits. |
ArkansasCommunity Health Needs AssessmentArkansas does not require nonprofit hospitals to conduct community health needs assessments. |
ArkansasCommunity Benefits Plan/ Implementation StrategyArkansas does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
ArkansasFinancial Assistance PolicyArkansas does not require nonprofit hospitals to adopt or implement financial assistance policies. |
ArkansasFinancial Assistance Policy DisseminationArkansas does not require nonprofit hospitals to adopt or implement financial assistance policies. |
ArkansasLimitations on Charges, Billing, and CollectionsArkansas law does not limit nonprofit hospital charges, billing, or collection practices. |
![]() ArkansasIncome Tax ExemptionArkansas law exempts nonprofit hospitals from state income tax.
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![]() ArkansasProperty Tax ExemptionThe Arkansas constitution exempts from taxation “buildings and grounds and materials used exclusively for public charity.” Ark. Const. art. 16, § 5.
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![]() ArkansasSales Tax ExemptionArkansas law exempts nonprofit hospitals from state gross receipts tax.
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California |
![]() CaliforniaCommunity Benefit RequirementCalifornia requires nonprofit hospitals to provide community benefits.
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CaliforniaMinimum Community Benefit RequirementCalifornia does not require nonprofit hospitals to provide a specified minimum level of community benefits. |
![]() CaliforniaCommunity Benefit Reporting RequirementCalifornia requires nonprofit hospitals to annually submit community benefit plans specifying the economic value of the community benefits to be provided.
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![]() CaliforniaCommunity Health Needs AssessmentCalifornia requires nonprofit hospitals to conduct assessments to evaluate the health needs of the communities they serve.
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![]() CaliforniaCommunity Benefits Plan/ Implementation StrategyCalifornia requires nonprofit hospitals to submit annual community benefit plans that include the activities undertaken by the hospital to address community needs that are within the hospital’s mission and financial capacity. Cal. Health & Safety Code 127350(d).
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![]() CaliforniaFinancial Assistance PolicyCalifornia requires all hospitals to adopt financial assistance policies.
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![]() CaliforniaFinancial Assistance Policy DisseminationCalifornia requires hospitals to provide patients written notice of their financial assistance plans and to post notices of the hospital’s financial assistance policies for financially qualified and self-pay patients in specified locations in the hospital.
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![]() CaliforniaLimitations on Charges, Billing, and CollectionsCalifornia law limits hospital billing and collection practices.
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![]() CaliforniaIncome Tax ExemptionCalifornia exempts federally tax-exempt nonprofit hospitals from state income tax.
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![]() CaliforniaProperty Tax ExemptionCalifornia exempts from taxation the property of qualifying nonprofit hospitals.
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![]() CaliforniaSales Tax ExemptionCalifornia law includes no express statutory exemption from sales tax for purchases by nonprofit hospitals. California State Board of Equalization, Sales and Use Taxes: Exemptions and Exclusions (2012). |
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Colorado |
ColoradoCommunity Benefit RequirementColorado law does not expressly require nonprofit hospitals to provide community benefits. |
ColoradoMinimum Community Benefit RequirementColorado law does not expressly require nonprofit hospitals to provide community benefits. |
ColoradoCommunity Benefit Reporting RequirementColorado does not require nonprofit hospitals to report community benefits. |
ColoradoCommunity Health Needs AssessmentColorado does not require nonprofit hospitals to conduct community health needs assessments. |
ColoradoCommunity Benefits Plan/ Implementation StrategyColorado does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
![]() ColoradoFinancial Assistance PolicyColorado law requires hospitals that do not participate in the Colorado Indigent Care Program to provide financial assistance to qualified patients.
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![]() ColoradoFinancial Assistance Policy DisseminationColorado requires that both nonprofit and for-profit hospitals make financial assistance information available to patients and post their written financial assistance, charity care, and payment plan policies.
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![]() ColoradoLimitations on Charges, Billing, and CollectionsColorado law limits nonprofit and for-profit hospital charges and collection practices.
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![]() ColoradoIncome Tax ExemptionColorado law exempts non-profit hospitals from state income tax.
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![]() ColoradoProperty Tax ExemptionColorado exempts from taxation property owned and used by nonprofit hospitals for a strictly charitable purpose.
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![]() ColoradoSales Tax ExemptionColorado law exempts nonprofit hospitals from state sales and use taxes.
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Connecticut |
ConnecticutCommunity Benefit RequirementConnecticut law does not expressly require nonprofit hospitals to provide community benefits. |
ConnecticutMinimum Community Benefit RequirementConnecticut law does not expressly require nonprofit hospitals to provide community benefits. |
![]() ConnecticutCommunity Benefit Reporting RequirementConnecticut requires hospitals that voluntarily develop community benefit programs to satisfy specific reporting requirements.
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ConnecticutCommunity Health Needs AssessmentConnecticut does not require nonprofit hospitals to conduct community health needs assessments.
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ConnecticutCommunity Benefits Plan/ Implementation StrategyConnecticut does not require nonprofit hospitals to develop community benefit plans or implementation strategies.
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ConnecticutFinancial Assistance PolicyConnecticut does not require nonprofit hospitals to develop or implement financial assistance policies.
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ConnecticutFinancial Assistance Policy DisseminationConnecticut law does not generally require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies.
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![]() ConnecticutLimitations on Charges, Billing, and CollectionsConnecticut law limits the billing and collection practices of both nonprofit and for-profit hospitals.
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![]() ConnecticutIncome Tax ExemptionConnecticut law exempts from its corporation business tax nonprofit hospitals that are exempt from federal corporate income tax. Conn. Gen. Stat. §12-214(a)(2)(B); Conn. Dept. Revenue, 2011 Form CT-1120 Instructions, p. 7. |
![]() ConnecticutProperty Tax ExemptionConnecticut law exempts from taxation real and personal property owned by a corporation organized and used exclusively for charitable purposes, provided no officer, member, or employee receives any pecuniary profit from its operation, except as reasonable compensation for services or as a proper beneficiary of its strictly charitable purposes. Conn. Gen. Stat. §12-81(7).
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![]() ConnecticutSales Tax ExemptionConnecticut law exempts nonprofit hospitals from state sales and use taxes.
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Delaware |
![]() DelawareCommunity Benefit RequirementDelaware may require hospitals to provide charity care as a condition of certificate of public review approval.
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DelawareMinimum Community Benefit RequirementDelaware law does not require nonprofit hospitals to provide a specified minimum level of community benefits. |
DelawareCommunity Benefit Reporting RequirementDelaware does not expressly require nonprofit hospitals to report community benefits. |
DelawareCommunity Health Needs AssessmentDelaware does not require nonprofit hospitals to conduct community health needs assessments. |
DelawareCommunity Benefits Plan/ Implementation StrategyDelaware does not require nonprofit hospitals to develop community benefits plans or implementation strategies. |
DelawareFinancial Assistance PolicyDelaware hospitals seeking Certificate of Public Review approval may be required to perform and accept charity care to the extent required by the Delaware Health Resources Board. Del. Code Ann. Tit. 16 §9311. |
DelawareFinancial Assistance Policy DisseminationExcept in connection with Certificate of Public Review processes, Delaware does not require nonprofit hospitals to adopt or implement financial assistance policies. |
DelawareLimitations on Charges, Billing, and CollectionsDelaware does not limit nonprofit hospital charges, billing, or collection practices. |
![]() DelawareIncome Tax ExemptionDelaware law exempts nonprofit hospitals from state income tax.
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![]() DelawareProperty Tax ExemptionDelaware law exempts from county and municipal taxation property held by certain corporations created for charitable purposes (including nonprofit hospitals).
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DelawareSales Tax ExemptionDelaware does not have a sales tax. |
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Florida |
![]() FloridaCommunity Benefit RequirementFlorida law requires nonprofit hospitals to provide community benefits.
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FloridaMinimum Community Benefit RequirementFlorida does not require nonprofit hospitals to provide a specified minimum level of community benefits. |
FloridaCommunity Benefit Reporting RequirementFlorida does not require nonprofit hospitals to report community benefits.
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FloridaCommunity Health Needs AssessmentFlorida does not require nonprofit hospitals to conduct community health needs assessments. |
FloridaCommunity Benefits Plan/ Implementation StrategyFlorida does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
FloridaFinancial Assistance PolicyFlorida does not require nonprofit hospitals to adopt or implement financial assistance policies. |
![]() FloridaFinancial Assistance Policy DisseminationFlorida law requires each licensed facility that has a financial assistance policy to make it available to the public.
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![]() FloridaLimitations on Charges, Billing, and CollectionsFlorida law limits hospital billing practices.
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![]() FloridaIncome Tax ExemptionFlorida law exempts nonprofit hospitals from state income tax.
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![]() FloridaProperty Tax ExemptionFlorida exempts nonprofit hospital property from taxation.
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![]() FloridaSales Tax ExemptionFlorida law exempts nonprofit hospitals from state sales and use taxes.
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Georgia |
![]() GeorgiaCommunity Benefit RequirementGeorgia may require a nonprofit hospital to provide a specified amount of clinical health services to indigent patients as a condition of certificate of need approval. |
GeorgiaMinimum Community Benefit RequirementGeorgia law requires that one category of hospital—those granted a certificate of need as a “destination cancer hospital”—must provide uncompensated indigent or charity care for Georgia residents which meets or exceeds 3 percent of such hospital’s adjusted gross revenues.
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![]() GeorgiaCommunity Benefit Reporting RequirementGeorgia requires nonprofit hospitals to report charity care expenses.
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GeorgiaCommunity Health Needs AssessmentGeorgia does not require nonprofit hospitals to conduct community health needs assessments. |
GeorgiaCommunity Benefits Plan/ Implementation StrategyGeorgia does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
GeorgiaFinancial Assistance PolicyGeorgia does not require nonprofit hospitals to adopt or implement financial assistance policies. |
GeorgiaFinancial Assistance Policy DisseminationGeorgia does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies. |
GeorgiaLimitations on Charges, Billing, and CollectionsGeorgia law does not limit nonprofit hospital charges, billing, or collection practices. |
![]() GeorgiaIncome Tax ExemptionGeorgia law exempts nonprofit hospitals from state income tax.
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![]() GeorgiaProperty Tax ExemptionGeorgia law exempts nonprofit hospital property from taxation.
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![]() GeorgiaSales Tax ExemptionGeorgia law exempts nonprofit hospitals from state sales and use taxes.
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Hawaii |
HawaiiCommunity Benefit RequirementHawaii has no express statutory requirement that nonprofit hospitals provide community benefits. |
HawaiiMinimum Community Benefit RequirementHawaii has no express statutory requirement that nonprofit hospitals provide community benefits. |
HawaiiCommunity Benefit Reporting RequirementHawaii does not require nonprofit hospitals to report community benefits. |
HawaiiCommunity Health Needs AssessmentHawaii does not require nonprofit hospitals to conduct community health needs assessments. |
HawaiiCommunity Benefits Plan/ Implementation StrategyHawaii does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
HawaiiFinancial Assistance PolicyHawaii does not require nonprofit hospitals to adopt or implement financial assistance policies. |
HawaiiFinancial Assistance Policy DisseminationHawaii does not require nonprofit hospitals to adopt or implement financial assistance policies. |
HawaiiLimitations on Charges, Billing, and CollectionsHawaii does not limit nonprofit hospital charges, billing, or collection practices. |
![]() HawaiiIncome Tax ExemptionHawaii exempts nonprofit hospitals from state income tax.
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![]() HawaiiProperty Tax ExemptionHawaii exempts nonprofit hospital property from taxation.
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![]() HawaiiSales Tax ExemptionHawaii exempts nonprofit hospitals from its state excise tax.
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Idaho |
IdahoCommunity Benefit RequirementIdaho law does not expressly require nonprofit hospitals to provide community benefits. |
IdahoMinimum Community Benefit RequirementIdaho law does not expressly require nonprofit hospitals to provide community benefits. |
![]() IdahoCommunity Benefit Reporting RequirementIdaho requires nonprofit hospitals with at least 150 beds to report community benefits.
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![]() IdahoCommunity Health Needs AssessmentIdaho law requires nonprofit hospitals with at least 150 beds to conduct community needs assessments.
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IdahoCommunity Benefits Plan/ Implementation StrategyIdaho does not require nonprofit hospitals to submit implementation strategies or community benefit plans. |
IdahoFinancial Assistance PolicyIdaho does not require nonprofit hospitals to adopt or implement financial assistance policies. |
IdahoFinancial Assistance Policy DisseminationIdaho does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies. |
IdahoLimitations on Charges, Billing, and CollectionsIdaho does not limit nonprofit hospital charges, billing, or collection practices. |
![]() IdahoIncome Tax ExemptionIdaho law exempts nonprofit hospitals from state income tax.
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![]() IdahoProperty Tax ExemptionIdaho law exempts from taxation property owned by nonprofit hospitals.
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![]() IdahoSales Tax ExemptionIdaho exempts nonprofit hospitals from state sales taxes.
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Illinois |
![]() IllinoisCommunity Benefit RequirementIllinois requires nonprofit hospitals to provide charity care or other “health services to low-income or underserved individuals” as a condition of property and sales tax exemption. |
![]() IllinoisMinimum Community Benefit RequirementIllinois specifies a minimum level of charity care or other “health services to low-income or underserved individuals” that a nonprofit hospital must provide to qualify for property and sales tax exemption.
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![]() IllinoisCommunity Benefit Reporting RequirementThe Illinois Community Benefits Act requires that each nonprofit hospital to which it applies develop a community benefit plan and file an annual report of the plan with the Office of the Attorney General. 210 ILCS 76/20 (2003).
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![]() IllinoisCommunity Health Needs AssessmentHospitals to which the Illinois Community Benefits Act applies must include in annual reports of their community benefits plans “a disclosure of the health care needs of the community that were considered in developing the hospital’s community benefits plan.” 210 ILCS 76/20(a)(2) (2003).
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![]() IllinoisCommunity Benefits Plan/ Implementation StrategyA nonprofit hospital to which the Illinois Community Benefits Act applies is required to develop a community benefit plan.
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![]() IllinoisFinancial Assistance PolicyIllinois requires both nonprofit and for-profit hospitals to provide discounts to uninsured patients.
Charitable discount of 100 percent of charges for medically necessary health care services exceeding $300 for uninsured patients with family incomes of not more than 125 percent of the federal poverty level. Note: This applies to rural and critical access hospitals. 210 ILCS 89/10, (a)(4). |
![]() IllinoisFinancial Assistance Policy DisseminationIllinois requires both nonprofit and for-profit hospitals to post and otherwise disseminate their financial assistance plans.
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![]() IllinoisLimitations on Charges, Billing, and CollectionsIllinois law limits nonprofit and for-profit hospital collection practices.
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![]() IllinoisIncome Tax ExemptionIllinois law exempts the income of nonprofit hospitals from state income tax.
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![]() IllinoisProperty Tax ExemptionIllinois law requires nonprofit hospitals to provide charity care/community benefits as a condition of property tax exemption.
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![]() IllinoisSales Tax ExemptionIllinois law requires nonprofit hospitals to provide charity care/community benefits as a condition of sales and use tax exemption.
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Indiana |
![]() IndianaCommunity Benefit RequirementIndiana requires nonprofit hospitals to provide community benefits.
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IndianaMinimum Community Benefit RequirementIndiana does not require nonprofit hospitals to provide a specified minimum level of community benefits. |
![]() IndianaCommunity Benefit Reporting RequirementIndiana requires nonprofit hospitals to file with the Indiana Department of Health an annual report of their community benefit plans.
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![]() IndianaCommunity Health Needs AssessmentIndiana requires nonprofit hospitals to perform community health needs assessments.
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![]() IndianaCommunity Benefits Plan/ Implementation StrategyIndiana requires nonprofit hospitals to develop a community benefit plan/implementation strategy.
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![]() IndianaFinancial Assistance PolicyIndiana hospitals set their own eligibility guidelines for charity care and financial assistance.
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![]() IndianaFinancial Assistance Policy DisseminationIndiana requires nonprofit hospitals that operate charity care programs to conspicuously post written notice of any charity care program they offer and how to apply.
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IndianaLimitations on Charges, Billing, and CollectionsIndiana law does not expressly limit nonprofit hospital charges, billing, or collection practices.
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![]() IndianaIncome Tax ExemptionIndiana law exempts non-profit hospitals from state income tax.
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![]() IndianaProperty Tax ExemptionIndiana law exempts nonprofit hospitals from state property tax.
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![]() IndianaSales Tax ExemptionIndiana law exempts nonprofit hospitals from state sales taxes.
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Iowa |
IowaCommunity Benefit RequirementIowa law does not expressly require nonprofit hospitals to provide community benefits. |
IowaMinimum Community Benefit RequirementIowa law does not expressly require nonprofit hospitals to provide community benefits. |
IowaCommunity Benefit Reporting RequirementIowa has no mandatory community benefit reporting requirements for nonprofit hospitals. |
IowaCommunity Health Needs AssessmentIowa does not require nonprofit hospitals to conduct community health needs assessments. |
IowaCommunity Benefits Plan/ Implementation StrategyIowa does not require nonprofit hospitals to adopt or implement community benefit plans or implementation strategies. |
IowaFinancial Assistance PolicyIowa does not require nonprofit hospitals to adopt or implement financial assistance policies.
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IowaFinancial Assistance Policy DisseminationIowa does not require nonprofit hospitals to disseminate financial assistance policies. |
IowaLimitations on Charges, Billing, and CollectionsIowa does not limit nonprofit hospital charges, billing, or collection practices. |
![]() IowaIncome Tax ExemptionIowa law exempts non-profit hospitals from state income tax.
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![]() IowaProperty Tax ExemptionIowa law exempts from taxation property owned by nonprofit hospitals under specified circumstances.
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![]() IowaSales Tax ExemptionIowa law exempts nonprofit hospitals from state sales and use taxes.
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Compare | State | Community Benefit Requirement | Minimum Community Benefit Requirement | Community Benefit Reporting Requirement | Community Health Needs Assessment | Community Benefits Plan/ Implementation Strategy | Financial Assistance Policy | Financial Assistance Policy Dissemination | Limitations on Charges, Billing, and Collections | Income Tax Exemption | Property Tax Exemption | Sales Tax Exemption | ||
Kansas |
KansasCommunity Benefit RequirementKansas law does not expressly require nonprofit hospitals to provide community benefits. |
KansasMinimum Community Benefit RequirementKansas law does not expressly require nonprofit hospitals to provide community benefits. |
KansasCommunity Benefit Reporting RequirementKansas does not require nonprofit hospitals to report community benefits. |
KansasCommunity Health Needs AssessmentKansas does not require nonprofit hospitals to conduct community health needs assessments. |
KansasCommunity Benefits Plan/ Implementation StrategyKansas does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
KansasFinancial Assistance PolicyKansas does not require nonprofit hospitals to adopt or implement financial assistance policies. |
KansasFinancial Assistance Policy DisseminationKansas does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies. |
![]() KansasLimitations on Charges, Billing, and CollectionsKansas limits nonprofit hospital collection practices.
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![]() KansasIncome Tax ExemptionKansas exempts nonprofit hospitals from state income tax.
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![]() KansasProperty Tax ExemptionKansas law exempts from taxation property owned by nonprofit hospitals under specified circumstances.
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![]() KansasSales Tax ExemptionKansas law exempts nonprofit hospitals from state sales tax.
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Kentucky |
KentuckyCommunity Benefit RequirementKentucky law does not expressly require nonprofit hospitals to provide community benefits. |
KentuckyMinimum Community Benefit RequirementKentucky law does not expressly require nonprofit hospitals to provide community benefits. |
KentuckyCommunity Benefit Reporting RequirementKentucky does not require nonprofit hospitals to report community benefits. |
KentuckyCommunity Health Needs AssessmentKentucky does not require nonprofit hospitals to conduct community health needs assessments. |
KentuckyCommunity Benefits Plan/ Implementation StrategyKentucky does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
KentuckyFinancial Assistance PolicyKentucky does not require nonprofit hospitals to adopt or implement financial assistance policies. |
KentuckyFinancial Assistance Policy DisseminationKentucky does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies. |
KentuckyLimitations on Charges, Billing, and CollectionsKentucky does not limit nonprofit hospital charges or billing and collection practices under most circumstances.
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![]() KentuckyIncome Tax ExemptionKentucky law exempts non-profit hospitals from state income tax.
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![]() KentuckyProperty Tax ExemptionKentucky law exempts from taxation the property of “institutions of purely public charity.”
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![]() KentuckySales Tax ExemptionKentucky law exempts nonprofit hospitals from state sales tax.
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Louisiana |
LouisianaCommunity Benefit RequirementLouisiana law does not expressly require private nonprofit hospitals to provide community benefits.
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LouisianaMinimum Community Benefit RequirementLouisiana does not expressly require private nonprofit hospitals to provide community benefits. |
LouisianaCommunity Benefit Reporting RequirementLouisiana does not require nonprofit hospitals to report community benefits. |
LouisianaCommunity Health Needs AssessmentLouisiana does not require private nonprofit hospitals to conduct community needs assessments.
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LouisianaCommunity Benefits Plan/ Implementation StrategyLouisiana does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
LouisianaFinancial Assistance PolicyLouisiana does not require nonprofit hospitals to adopt or implement financial assistance policies.
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LouisianaFinancial Assistance Policy DisseminationLouisiana does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies. |
![]() LouisianaLimitations on Charges, Billing, and CollectionsLouisiana limits specified collection practices of both nonprofit and for-profit hospitals.
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![]() LouisianaIncome Tax ExemptionLouisiana law exempts nonprofit hospitals from state income tax.
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![]() LouisianaProperty Tax ExemptionThe Louisiana Constitution exempts from taxation the property of nonprofit corporations.
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![]() LouisianaSales Tax ExemptionLouisiana does not exempt nonprofit hospitals (except “free hospitals”) from state sales tax.
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Maine |
![]() MaineCommunity Benefit RequirementMaine requires both nonprofit and for-profit hospitals to provide free care to Maine residents with income up to 150 percent of the federal poverty level.
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MaineMinimum Community Benefit RequirementMaine does not require nonprofit hospitals to provide a specified minimum level of community benefits. |
![]() MaineCommunity Benefit Reporting RequirementMaine requires nonprofit and for-profit hospitals to report free care provided.
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MaineCommunity Health Needs AssessmentMaine does not require nonprofit hospitals to perform community health needs assessments. |
MaineCommunity Benefits Plan/ Implementation StrategyMaine does not require nonprofit hospitals to submit community benefit plans or implementation strategies. |
![]() MaineFinancial Assistance PolicyMaine requires nonprofit and for-profit hospitals to adopt and implement a free care policy ensuring that free medically necessary services are provided to Maine residents with income up to 150 percent of the federal poverty level. 10-144-150 Me. Code R. §§1.01-1.02(c) (2007); Me. Rev. Stat. Ann. tit. 22, §401-1716. |
![]() MaineFinancial Assistance Policy DisseminationMaine requires nonprofit and for-profit hospitals to post and provide to patients information about the availability of free care.
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![]() MaineLimitations on Charges, Billing, and CollectionsMaine law limits nonprofit hospital billing and collection practices.
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![]() MaineIncome Tax ExemptionMaine law exempts non-profit hospitals from state income tax.
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![]() MaineProperty Tax ExemptionMaine law exempts the property of charitable institutions from state property tax.
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![]() MaineSales Tax ExemptionMaine law exempts nonprofit hospitals from state sales and use tax.
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Maryland |
![]() MarylandCommunity Benefit RequirementMaryland requires nonprofit hospitals to provide free or discounted care based on need to specified populations. Md. Code Ann. Health-Gen. §19-214-1(b); COMAR 10.37.10.26. |
MarylandMinimum Community Benefit RequirementMaryland does not specify a minimum level of community benefits that a nonprofit hospital must provide. |
![]() MarylandCommunity Benefit Reporting RequirementMaryland requires that each nonprofit hospital submit an annual community benefit report to the Maryland Health Services Cost Review Commission (HSCRC). |
![]() MarylandCommunity Health Needs AssessmentMaryland requires nonprofit hospitals to conduct community health needs assessments. |
![]() MarylandCommunity Benefits Plan/ Implementation StrategyMaryland requires nonprofit hospitals to submit annual community benefit reports. |
![]() MarylandFinancial Assistance PolicyMaryland requires nonprofit hospitals to submit annual community benefit reports. |
![]() MarylandFinancial Assistance Policy DisseminationMaryland law requires hospitals to develop and implement a financial assistance policy for “providing free and reduced-cost care to patients who lack health care coverage or whose health care coverage does not pay the full cost of the hospital bill.” |
![]() MarylandLimitations on Charges, Billing, and CollectionsMaryland law limits hospital charges and billing and collection practices. |
![]() MarylandIncome Tax ExemptionMaryland law exempts nonprofit hospitals from state income tax. |
![]() MarylandProperty Tax ExemptionMaryland law may exempt property owned or leased by nonprofit hospitals from state property tax. |
![]() MarylandSales Tax ExemptionMaryland exempts nonprofit hospitals from state sales and use tax. |
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Massachusetts |
![]() MassachusettsCommunity Benefit RequirementMassachusetts requires nonprofit and for-profit hospitals to provide charity care as a condition of original licensure. In addition, Voluntary Guidelines issued by the Attorney General recommend that all nonprofit hospitals develop a community benefit plan.
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MassachusettsMinimum Community Benefit RequirementMassachusetts does not specify a minimum level of community benefits that nonprofit hospitals must provide. |
MassachusettsCommunity Benefit Reporting RequirementAlthough Massachusetts law does not require community benefit reporting, the Voluntary Guidelines recommend that each hospital annually report on its community benefit programs.
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MassachusettsCommunity Health Needs AssessmentAlthough Massachusetts law does not require nonprofit hospitals to conduct community health needs assessments, the Voluntary Guidelines recommend that nonprofit hospitals conduct community needs assessments at least every three years.
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MassachusettsCommunity Benefits Plan/ Implementation StrategyAlthough Massachusetts law does not require nonprofit hospitals to develop community benefits plans or implementation strategies, the Voluntary Guidelines recommend that they do so.
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![]() MassachusettsFinancial Assistance PolicyAs a condition of original licensure, Massachusetts requires nonprofit and for-profit hospitals to provide charity or discounted care on an income-based sliding scale. Mass. Gen. Laws ch. 111, §51G(3). In addition, the Voluntary Guidelines recommend that all nonprofit hospitals develop written charity care policies.
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![]() MassachusettsFinancial Assistance Policy DisseminationMassachusetts requires that nonprofit and for-profit hospitals disseminate information about their financial assistance policies as a condition of reimbursement from the Health Safety Net Trust Fund.
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![]() MassachusettsLimitations on Charges, Billing, and CollectionsMassachusetts law limits nonprofit and for-profit hospital collection practices as a condition of reimbursement from the Health Safety Net Trust Fund; Voluntary Guidelines recommend additional restrictions on nonprofit hospital billing and collection policies and practices.
Beginning collection activities before providing the patient a written statement of the availability of financial counseling services, and offering a patient facing financial hardship a reasonable payment plan; |
![]() MassachusettsIncome Tax ExemptionMassachusetts generally exempts from the state’s corporate excise tax corporations that are federally recognized as tax-exempt under Internal Revenue Code §501(c)(3). Mass. Gen. Laws, ch.63, §30, ¶4; Massachusetts Department of Revenue, Corporate Excise Tax, Exemptions. |
![]() MassachusettsProperty Tax ExemptionMassachusetts law exempts the personal property of charitable organizations from property tax and exempts charitable organizations’ real property “occupied … for the purposes for which it is organized.”
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![]() MassachusettsSales Tax ExemptionMassachusetts law exempts nonprofit hospitals from state sales tax.
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Michigan |
MichiganCommunity Benefit RequirementMichigan law does not expressly require nonprofit hospitals to provide community benefits. |
MichiganMinimum Community Benefit RequirementMichigan law does not expressly require nonprofit hospitals to provide community benefits. |
MichiganCommunity Benefit Reporting RequirementMichigan does not require nonprofit hospitals to report community benefits. |
MichiganCommunity Health Needs AssessmentMichigan does not require nonprofit hospitals to conduct community health needs assessments. |
MichiganCommunity Benefits Plan/ Implementation StrategyMichigan does not require nonprofit hospitals to develop community benefits plans or implementation strategies. |
MichiganFinancial Assistance PolicyMichigan does not require nonprofit hospitals to adopt or implement financial assistance policies. |
MichiganFinancial Assistance Policy DisseminationMichigan does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies. |
MichiganLimitations on Charges, Billing, and CollectionsMichigan law does not limit nonprofit hospital charges, billing, or collection practices. |
![]() MichiganIncome Tax ExemptionMichigan law exempts nonprofit hospitals from state income tax.
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![]() MichiganProperty Tax ExemptionMichigan law exempts from taxation the real and personal property of nonprofit charitable institutions.
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![]() MichiganSales Tax ExemptionMichigan law exempts nonprofit hospitals from state sales tax.
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Minnesota |
MinnesotaCommunity Benefit RequirementAlthough Minnesota law does not expressly require nonprofit hospitals to provide community benefits, the state’s nonprofit hospitals have voluntarily entered into legal agreements with the Attorney General that set forth legally binding requirements for financial assistance policies and charges, billing, and debt collection practices.
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MinnesotaMinimum Community Benefit RequirementNeither Minnesota law nor the terms of the 2012 Agreement specify a minimum level of community benefits that hospitals must provide. |
![]() MinnesotaCommunity Benefit Reporting RequirementMinnesota law requires hospitals to annually report community benefits provided.
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MinnesotaCommunity Health Needs AssessmentMinnesota does not require nonprofit hospitals to conduct community health needs assessments. |
MinnesotaCommunity Benefits Plan/ Implementation StrategyMinnesota does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
MinnesotaFinancial Assistance PolicyAlthough Minnesota law does not require hospitals to adopt and implement financial assistance policies, they are required to do so pursuant to a voluntary agreement with the Attorney General.
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![]() MinnesotaFinancial Assistance Policy DisseminationMinnesota hospitals must communicate their financial assistance policies to patients or otherwise make them available.
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MinnesotaLimitations on Charges, Billing, and CollectionsAlthough Minnesota law does not limit nonprofit hospital charges, billing, or collection practices, a voluntary agreement with the Attorney General imposes such limitations.
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![]() MinnesotaIncome Tax ExemptionMinnesota exempts nonprofit hospitals from state corporate income tax.
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![]() MinnesotaProperty Tax ExemptionMinnesota law exempts from taxation the property of “institutions of public charity” under specified circumstances.
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![]() MinnesotaSales Tax ExemptionMinnesota law exempts nonprofit hospitals from state sales tax.
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Mississippi |
![]() MississippiCommunity Benefit RequirementMississippi requires nonprofit hospitals to provide community benefits as a condition of property tax exemption and a component of Certificate of Need (CON) applications.
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MississippiMinimum Community Benefit RequirementMississippi does not require nonprofit hospitals to provide a specified minimum level of community benefits.
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![]() MississippiCommunity Benefit Reporting RequirementMississippi requires community benefit reporting as a condition of CON approval.
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MississippiCommunity Health Needs AssessmentMississippi does not require nonprofit hospitals to conduct community health needs assessments. |
MississippiCommunity Benefits Plan/ Implementation StrategyMississippi does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
MississippiFinancial Assistance PolicyMississippi does not require nonprofit hospitals to adopt or implement financial assistance policies. |
MississippiFinancial Assistance Policy DisseminationMississippi does not require nonprofit hospitals to adopt or implement financial assistance policies. |
![]() MississippiLimitations on Charges, Billing, and CollectionsMississippi law limits the amounts nonprofit and for-profit hospitals may charge patients, and limits hospital billing and collection practices.
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![]() MississippiIncome Tax ExemptionMississippi law exempts charitable institutions from state income tax. Miss. Code Ann. §27-7-29(a)(3). |
![]() MississippiProperty Tax ExemptionMississippi law exempts from taxation the property of nonprofit hospitals that maintain “one or more charity wards.” Miss. Code Ann. §27-31-1(f). |
![]() MississippiSales Tax ExemptionMississippi law exempts nonprofit hospitals from state sales tax.
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Missouri |
MissouriCommunity Benefit RequirementMissouri law does not expressly require nonprofit hospitals to provide community benefits. |
MissouriMinimum Community Benefit RequirementMissouri law does not expressly require nonprofit hospitals to provide community benefits. |
![]() MissouriCommunity Benefit Reporting RequirementMissouri requires hospitals to report charity care on an annual basis.
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MissouriCommunity Health Needs AssessmentMissouri does not require nonprofit hospitals to conduct community health needs assessments. |
MissouriCommunity Benefits Plan/ Implementation StrategyMissouri does not require nonprofit hospitals to develop community benefits plans or implementation strategies. |
MissouriFinancial Assistance PolicyMissouri does not require nonprofit hospitals to adopt or implement financial assistance policies. |
MissouriFinancial Assistance Policy DisseminationMissouri does not require nonprofit hospitals to disseminate financial assistance policies. |
MissouriLimitations on Charges, Billing, and CollectionsMissouri does not limit nonprofit hospital charges or billing and collection practices. |
![]() MissouriIncome Tax ExemptionMissouri law exempts nonprofit corporations from state income tax.
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![]() MissouriProperty Tax ExemptionMissouri law exempts from taxation real and personal property used exclusively for purely charitable purposes.
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![]() MissouriSales Tax ExemptionMissouri exempts charitable institutions from state sales and use tax.
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Montana |
![]() MontanaCommunity Benefit RequirementMontana requires nonprofit hospitals to provide charity care.
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MontanaMinimum Community Benefit RequirementMontana does not specify a minimum level of community benefits that a nonprofit hospital must provide. |
![]() MontanaCommunity Benefit Reporting RequirementMontana requires hospitals to report community benefits they provide.
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MontanaCommunity Health Needs AssessmentMontana does not require nonprofit hospitals to conduct community health needs assessments. |
MontanaCommunity Benefits Plan/ Implementation StrategyMontana does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
![]() MontanaFinancial Assistance PolicyMontana requires nonprofit hospitals to adopt and implement financial assistance policies.
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MontanaFinancial Assistance Policy DisseminationMontana does not require nonprofit hospitals to disseminate their financial assistance policies. |
MontanaLimitations on Charges, Billing, and CollectionsMontana law does not limit nonprofit hospital charges, billing, or collection practices. |
![]() MontanaIncome Tax ExemptionMontana law exempts charitable organizations from state income tax.
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![]() MontanaProperty Tax ExemptionMontana law exempts from taxation the property of nonprofit hospitals.
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MontanaSales Tax ExemptionMontana does not have a general sales tax. Montana Department of Revenue. |
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Nebraska |
NebraskaCommunity Benefit RequirementNebraska does not expressly require nonprofit hospitals to provide community benefits. |
NebraskaMinimum Community Benefit RequirementNebraska does not expressly require nonprofit hospitals to provide community benefits. |
NebraskaCommunity Benefit Reporting RequirementNebraska does not require nonprofit hospitals to report community benefits. |
NebraskaCommunity Health Needs AssessmentNebraska does not require nonprofit hospitals to conduct community health needs assessments. |
NebraskaCommunity Benefits Plan/ Implementation StrategyNebraska does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
NebraskaFinancial Assistance PolicyNebraska does not require nonprofit hospitals to adopt or implement financial assistance policies. |
NebraskaFinancial Assistance Policy DisseminationNebraska does not require nonprofit hospitals to disseminate their financial assistance policies. |
NebraskaLimitations on Charges, Billing, and CollectionsNebraska does not limit nonprofit hospital charges, billing, or collection practices. |
![]() NebraskaIncome Tax ExemptionNebraska exempts nonprofit hospitals from state income tax.
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![]() NebraskaProperty Tax ExemptionNebraska exempts from taxation property owned by a nonprofit hospital and used exclusively for charitable purposes.
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![]() NebraskaSales Tax ExemptionNebraska exempts nonprofit hospitals from sales and use taxes.
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Nevada |
![]() NevadaCommunity Benefit RequirementNevada requires charity care to be provided by nonprofit and for-profit hospitals that have at least 100 beds and are located in a county that has at least 2 licensed hospitals. Nev. Rev. Stat. §439B.300(2); Nev. Rev. Stat. §439B.320. |
![]() NevadaMinimum Community Benefit RequirementNevada requires that a specified minimum level of charity care be provided by nonprofit and for-profit hospitals that have at least 100 beds and are located in a county that has at least 2 licensed hospitals.
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![]() NevadaCommunity Benefit Reporting RequirementNevada requires community benefit reporting by nonprofit and for-profit hospitals that have at least 100 beds and are located in a county with at least 2 licensed hospitals.
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NevadaCommunity Health Needs AssessmentNevada does not require hospitals to conduct community health needs assessments. |
NevadaCommunity Benefits Plan/ Implementation StrategyNevada does not require hospitals to develop community benefit plans or implementation strategies. |
NevadaFinancial Assistance PolicyNevada does not require hospitals to adopt or implement financial assistance policies, but it requires nonprofit and for-profit hospitals that have at least 100 beds and are located in a county with at least 1 other hospital to provide indigent care equivalent to at least 0.6 percent of the hospital’s net revenues. |
![]() NevadaFinancial Assistance Policy DisseminationNevada requires nonprofit and for-profit hospitals with 200 or more beds to include with a patient’s first statement after discharge a notice of any reduction or discount of charges available, along with the criteria a patient must meet in order to qualify for the reduction or discount. Nev. Rev. Stat. §§439B.260 (2). |
![]() NevadaLimitations on Charges, Billing, and CollectionsNevada law limits hospital charges and billing and collection practices.
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NevadaIncome Tax ExemptionNevada does not have a state income tax. |
![]() NevadaProperty Tax ExemptionNevada law exempts from taxation the property of nonprofit hospitals.
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![]() NevadaSales Tax ExemptionNevada law exempts nonprofit hospitals from state sales and use taxes.
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New Hampshire |
![]() New HampshireCommunity Benefit RequirementNew Hampshire requires nonprofit hospitals to provide community benefits if the total value of their fund balances exceeds $100,000.
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New HampshireMinimum Community Benefit RequirementNew Hampshire does not specify a minimum level of community benefits that nonprofit hospitals must provide. |
![]() New HampshireCommunity Benefit Reporting RequirementNew Hampshire requires that nonprofit hospitals and other health care charitable trusts report community benefits provided during the previous year as part of community benefit plans filed with the Director of Charitable Trusts.
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![]() New HampshireCommunity Health Needs AssessmentNew Hampshire requires nonprofit hospitals and other health care charitable trusts to conduct community needs assessments and to update them at least every five years. N.H. Rev. Stat. Ann. Tit. I, §7:32-f.
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![]() New HampshireCommunity Benefits Plan/ Implementation StrategyNew Hampshire requires nonprofit hospitals to develop and annually submit community benefit plans.
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![]() New HampshireFinancial Assistance PolicyNew Hampshire requires nonprofit hospitals and other health care charitable trusts to submit their written financial assistance plans with CON applications.
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![]() New HampshireFinancial Assistance Policy DisseminationNew Hampshire requires nonprofit hospitals and other health care charitable trusts to describe, in their CON applications, the communications procedures to be used to inform the public of the hospital’s financial assistance policy.
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New HampshireLimitations on Charges, Billing, and CollectionsNew Hampshire law does not limit nonprofit hospital charges, billing, or collection practices. |
![]() New HampshireIncome Tax ExemptionNew Hampshire law exempts nonprofit hospitals and other charitable organizations from state income tax.
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![]() New HampshireProperty Tax ExemptionNew Hampshire exempts from taxation the property of nonprofit hospitals and other charitable organizations, subject to certain conditions.
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New HampshireSales Tax ExemptionNew Hampshire does not have a sales tax. New Hampshire Department of Revenue Administration. |
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Compare | State | Community Benefit Requirement | Minimum Community Benefit Requirement | Community Benefit Reporting Requirement | Community Health Needs Assessment | Community Benefits Plan/ Implementation Strategy | Financial Assistance Policy | Financial Assistance Policy Dissemination | Limitations on Charges, Billing, and Collections | Income Tax Exemption | Property Tax Exemption | Sales Tax Exemption | ||
New Jersey |
New JerseyCommunity Benefit RequirementNew Jersey does not expressly require nonprofit hospitals to provide community benefits. |
New JerseyMinimum Community Benefit RequirementNew Jersey does not expressly require nonprofit hospitals to provide community benefits. |
![]() New JerseyCommunity Benefit Reporting RequirementNew Jersey requires hospitals to report on people who receive charity care.
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New JerseyCommunity Health Needs AssessmentNew Jersey does not require nonprofit hospitals to conduct community health needs assessments. |
New JerseyCommunity Benefits Plan/ Implementation StrategyNew Jersey does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
New JerseyFinancial Assistance PolicyNew Jersey does not require nonprofit hospitals to adopt or implement their own financial assistance policies. |
New JerseyFinancial Assistance Policy DisseminationNew Jersey does not require nonprofit hospitals to adopt, implement, or disseminate their own financial assistance policies.
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![]() New JerseyLimitations on Charges, Billing, and CollectionsNew Jersey limits nonprofit hospital charges and billing and collection practices.
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![]() New JerseyIncome Tax ExemptionNew Jersey law exempts nonprofit corporations from state income tax. N.J. Stat. §54:10A-3(e). |
![]() New JerseyProperty Tax ExemptionNew Jersey law exempts the property of nonprofit organizations from taxation.
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![]() New JerseySales Tax ExemptionNew Jersey law exempts from state sales and use tax sales to corporations organized exclusively for charitable purposes. N.J. Stat. § 54:32B-9(b). |
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New Mexico |
![]() New MexicoCommunity Benefit RequirementNew Mexico requires nonprofit and for-profit hospitals to provide community benefits as a condition for licensure.
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New MexicoMinimum Community Benefit RequirementNew Mexico does not require nonprofit hospitals to provide a specified level of community benefits. |
![]() New MexicoCommunity Benefit Reporting RequirementNew Mexico requires hospitals to report costs associated with the charity care they provide.
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New MexicoCommunity Health Needs AssessmentNew Mexico does not require nonprofit hospitals to conduct community health needs assessments. |
New MexicoCommunity Benefits Plan/ Implementation StrategyNew Mexico does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
![]() New MexicoFinancial Assistance PolicyNew Mexico does not expressly require nonprofit hospitals to adopt or implement financial assistance policies.
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![]() New MexicoFinancial Assistance Policy DisseminationNew Mexico requires nonprofit and for-profit hospitals to provide to patients upon request information relating to financial assistance available through the hospital. N.M. Code R. §7.7.2.19(A)(1)(m). |
New MexicoLimitations on Charges, Billing, and CollectionsNew Mexico law does not limit nonprofit hospital charges or billing and collection practices, other than recognizing that patients have the right to receive and examine an explanation of their bills. N.M. Code R. §7.7.2.19(A)(1)(m). |
![]() New MexicoIncome Tax ExemptionNew Mexico law exempts nonprofit hospitals from state income tax.
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![]() New MexicoProperty Tax ExemptionNew Mexico exempts property used for charitable purposes from state property tax. N.M. Const., art. VIII §3. |
New MexicoSales Tax ExemptionAlthough New Mexico has no sales tax, it exempts from gross receipts tax organizations that are exempt from federal income tax under Internal Revenue Code §501(c)(3). N.M. Stat. Ann. §7-9-29 (A). |
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New York |
![]() New YorkCommunity Benefit RequirementNew York requires for-profit and nonprofit hospitals to provide discounted care as a condition of reimbursement from a state Pool.
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New YorkMinimum Community Benefit RequirementNew York does not require nonprofit hospitals to provide a specified minimum level of charity care or other community benefits. |
![]() New YorkCommunity Benefit Reporting RequirementNew York requires hospitals to report their costs of providing unreimbursed care and requires nonprofit hospitals to demonstrate their commitment to meeting community health needs.
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![]() New YorkCommunity Health Needs AssessmentNew York requires nonprofit hospitals to conduct community needs assessments in connection with developing a community service plan.
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![]() New YorkCommunity Benefits Plan/ Implementation StrategyNew York requires nonprofit hospitals to develop community benefit plans or implementation strategies.
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![]() New YorkFinancial Assistance PolicyNew York requires hospitals that participate in the state’s General Hospital Indigent Care Pool to adopt financial assistance policies.
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![]() New YorkFinancial Assistance Policy DisseminationNew York requires dissemination of hospitals’ financial assistance policies as a condition of participating in the state’s General Hospital Indigent Care Pool.
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![]() New YorkLimitations on Charges, Billing, and CollectionsNew York limits hospital charges and collections as a condition of participating in the state’s General Hospital Indigent Care Pool.
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![]() New YorkIncome Tax ExemptionNew York law exempts nonprofit hospitals from state income tax.
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![]() New YorkProperty Tax ExemptionNew York law exempts from taxation the property of nonprofit hospitals.
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![]() New YorkSales Tax ExemptionNew York law exempts nonprofit hospitals from sales and use taxes.
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North Carolina |
![]() North CarolinaCommunity Benefit RequirementNorth Carolina law does not expressly require nonprofit hospitals to provide community benefits.
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North CarolinaMinimum Community Benefit RequirementNorth Carolina law does not expressly require nonprofit hospitals to provide community benefits. |
![]() North CarolinaCommunity Benefit Reporting RequirementNorth Carolina requires nonprofit hospitals to report community benefits.
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North CarolinaCommunity Health Needs AssessmentNorth Carolina does not require nonprofit hospitals to conduct community health needs assessments. |
North CarolinaCommunity Benefits Plan/ Implementation StrategyNorth Carolina does not require nonprofit hospitals to submit community benefits plans or implementation strategies.
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North CarolinaFinancial Assistance PolicyNorth Carolina does not require nonprofit hospitals to adopt or implement financial assistance policies. |
![]() North CarolinaFinancial Assistance Policy DisseminationNorth Carolina requires nonprofit hospitals to provide the public access to their financial assistance policies.
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![]() North CarolinaLimitations on Charges, Billing, and CollectionsNorth Carolina requires hospitals to provide to discharged patients an itemized list of charges upon request, as well as abide by reasonable collection practices.
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![]() North CarolinaIncome Tax ExemptionNorth Carolina law exempts nonprofit hospitals from state income tax.
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![]() North CarolinaProperty Tax ExemptionNorth Carolina law exempts from taxation the real and personal property of nonprofit hospitals “actually and exclusively used for charitable hospital purposes.”
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![]() North CarolinaSales Tax ExemptionNorth Carolina law does not exempt nonprofit hospitals from sales and use tax.
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North Dakota |
North DakotaCommunity Benefit RequirementNorth Dakota law does not expressly require nonprofit hospitals to provide community benefits. |
North DakotaMinimum Community Benefit RequirementNorth Dakota law does not expressly require nonprofit hospitals to provide community benefits. |
North DakotaCommunity Benefit Reporting RequirementNorth Dakota does not require nonprofit hospitals to report community benefits. |
North DakotaCommunity Health Needs AssessmentNorth Dakota does not require nonprofit hospitals to conduct community health needs assessments. |
North DakotaCommunity Benefits Plan/ Implementation StrategyNorth Dakota does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
North DakotaFinancial Assistance PolicyNew Dakota does not require nonprofit hospitals to adopt or implement financial assistance policies. |
North DakotaFinancial Assistance Policy DisseminationNorth Dakota does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies. |
![]() North DakotaLimitations on Charges, Billing, and CollectionsNorth Dakota law limits late payment charges by both nonprofit and for-profit hospitals.
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![]() North DakotaIncome Tax ExemptionNorth Dakota law exempts nonprofit hospitals from state income tax.
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![]() North DakotaProperty Tax ExemptionNorth Dakota law exempts from taxation the real property of nonprofit hospitals used for charitable purposes.
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![]() North DakotaSales Tax ExemptionNorth Dakota generally exempts sales to hospitals from state sales and use taxes.
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Ohio |
![]() OhioCommunity Benefit RequirementOhio requires hospitals that participate in the Hospital Care Assurance Program to provide community benefits.
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OhioMinimum Community Benefit RequirementOhio does not require nonprofit hospitals to provide a specified level of community benefits. |
![]() OhioCommunity Benefit Reporting RequirementHospitals participating in the Hospital Care Assurance Program are required to collect and report to the Department of Medicaid information on the identity and number of people who receive free care. Ohio Rev. Code, Ch. 5168.14(c); Ohio Admin. Code 5160-2-07.17(F). |
OhioCommunity Health Needs AssessmentOhio does not require nonprofit hospitals to conduct community health needs assessments. |
OhioCommunity Benefits Plan/ Implementation StrategyOhio does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
OhioFinancial Assistance PolicyOhio does not require nonprofit hospitals to adopt and implement financial assistance policies. |
![]() OhioFinancial Assistance Policy DisseminationOhio requires nonprofit hospitals to disseminate financial assistance information as a condition of participation in the Hospital Care Assurance Program.
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![]() OhioLimitations on Charges, Billing, and CollectionsOhio limits hospital collection practices.
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![]() OhioIncome Tax ExemptionOhio exempts nonprofit organizations from its commercial activity tax. Ohio Rev. Code §5751.01(E)(8). |
![]() OhioProperty Tax ExemptionOhio law exempts property used exclusively for charitable purposes from property tax.
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![]() OhioSales Tax ExemptionOhio law exempts nonprofit organizations from sales tax.
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Oklahoma |
OklahomaCommunity Benefit RequirementOklahoma law does not expressly require nonprofit hospitals to provide community benefits. |
OklahomaMinimum Community Benefit RequirementOklahoma does not expressly require nonprofit hospitals to provide community benefits. |
OklahomaCommunity Benefit Reporting RequirementOklahoma does not require nonprofit hospitals to report community benefits. |
OklahomaCommunity Health Needs AssessmentOklahoma does not require nonprofit hospitals to conduct community health needs assessments. |
OklahomaCommunity Benefits Plan/ Implementation StrategyOklahoma does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
![]() OklahomaFinancial Assistance PolicyOklahoma law requires all hospitals to establish a discounted care program that provides medically necessary services at a reduced rate to qualified self-pay patients.
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OklahomaFinancial Assistance Policy DisseminationOklahoma does not require hospitals to disseminate financial assistance policies. |
![]() OklahomaLimitations on Charges, Billing, and CollectionsOklahoma limits nonprofit hospital charges.
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![]() OklahomaIncome Tax ExemptionOklahoma law exempts nonprofit hospitals from state income tax.
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![]() OklahomaProperty Tax ExemptionOklahoma law exempts nonprofit hospitals from state property tax.
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![]() OklahomaSales Tax ExemptionOklahoma does not exempt nonprofit hospitals from sales tax. |
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Oregon |
OregonCommunity Benefit RequirementOregon law does not expressly require nonprofit hospitals to provide community benefits. |
OregonMinimum Community Benefit RequirementOregon law does not expressly require nonprofit hospitals to provide community benefits. |
![]() OregonCommunity Benefit Reporting RequirementOregon requires that all hospitals report community benefits.
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OregonCommunity Health Needs AssessmentOregon does not require nonprofit hospitals to conduct community health needs assessments. |
OregonCommunity Benefits Plan/ Implementation StrategyOregon does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
OregonFinancial Assistance PolicyOregon does not require nonprofit hospitals to adopt or implement financial assistance policies. |
OregonFinancial Assistance Policy DisseminationOregon does not require nonprofit hospitals to adopt or implement financial assistance policies. |
OregonLimitations on Charges, Billing, and CollectionsOregon law does not limit nonprofit hospital charges, billing, or collection practices. |
![]() OregonIncome Tax ExemptionOregon law exempts nonprofit hospitals from state income tax.
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![]() OregonProperty Tax ExemptionOregon law exempts property owned by charitable institutions from state property tax.
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OregonSales Tax ExemptionOregon does not levy a sales tax. |
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Pennsylvania |
![]() PennsylvaniaCommunity Benefit RequirementPennsylvania requires “institutions of purely public charity” to provide community benefits as a condition of tax exemption.
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![]() PennsylvaniaMinimum Community Benefit RequirementPennsylvania law permits most nonprofit hospitals to choose from among seven alternative community benefit standards in order to qualify as a tax-exempt “institution of purely public charity.” Six of these standards specify a minimum level of community benefits.
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![]() PennsylvaniaCommunity Benefit Reporting RequirementPennsylvania requires nonprofit hospitals to report community benefits annually.
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PennsylvaniaCommunity Health Needs AssessmentPennsylvania does not require nonprofit hospitals to perform community health needs assessments. |
PennsylvaniaCommunity Benefits Plan/ Implementation StrategyPennsylvania does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
![]() PennsylvaniaFinancial Assistance PolicyPennsylvania requires hospitals, including nonprofit hospitals, to adopt and implement financial assistance policies.
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![]() PennsylvaniaFinancial Assistance Policy DisseminationPennsylvania requires all hospitals to post notices of the hospital’s obligation to provide charity care.
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PennsylvaniaLimitations on Charges, Billing, and CollectionsPennsylvania state law does not limit nonprofit hospital charges, billing, or collection practices.
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![]() PennsylvaniaIncome Tax ExemptionPennsylvania exempts from state income tax organizations that are exempt from federal income tax.
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![]() PennsylvaniaProperty Tax ExemptionPennsylvania exempts institutions of purely public charity from state property tax.
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![]() PennsylvaniaSales Tax ExemptionPennsylvania exempts institutions of purely public charity from sales tax.
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Rhode Island |
![]() Rhode IslandCommunity Benefit RequirementRhode Island requires hospitals to provide charity care, uncompensated care, and other community benefits as a condition of licensure.
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Rhode IslandMinimum Community Benefit RequirementRhode Island does not specify a minimum level of community benefits that hospitals must provide. |
![]() Rhode IslandCommunity Benefit Reporting RequirementRhode Island law requires hospitals to submit annual community benefit reports to the Director of the Department of Health (Director).
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![]() Rhode IslandCommunity Health Needs AssessmentRhode Island requires each hospital to develop a formal Board-approved community benefit plan that includes a comprehensive assessment of the health care needs of its community.
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![]() Rhode IslandCommunity Benefits Plan/ Implementation StrategyRhode Island requires hospitals to develop a formal Board-approved community benefit plan that considers the health care needs of the community or communities served.
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![]() Rhode IslandFinancial Assistance PolicyRhode Island law establishes a statewide community standard for the provision of free and discounted care.
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![]() Rhode IslandFinancial Assistance Policy DisseminationRhode Island requires hospitals to develop a public “Notice of Hospital Financial-Aid” and post it prominently in emergency departments, admissions areas, outpatient care areas, and on the hospital’s website.
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![]() Rhode IslandLimitations on Charges, Billing, and CollectionsRhode Island law limits nonprofit hospital billing and collection practices.
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![]() Rhode IslandIncome Tax ExemptionRhode Island exempts non-profit hospitals from state Business Corporation tax. Rhode Island Department of Revenue, R.I. Gen. Laws §44-11-1(1)(c)(4)(iv). |
![]() Rhode IslandProperty Tax ExemptionRhode Island law exempts from taxation the property of a hospital “for the sick or disabled.”
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![]() Rhode IslandSales Tax ExemptionRhode Island sales and use tax does not apply to sales of personal property to nonprofit hospitals. R.I. Gen. Laws §44-18-30(5); Rhode Island Sales Regulation SU 07-48. |
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South Carolina |
![]() South CarolinaCommunity Benefit RequirementSouth Carolina requires hospitals to provide indigent care as a condition of receiving a certificate of need (CON), which is required before establishing a health care facility or expanding a health care facility’s medical services. S.C. Code Regs. 61-15 §202C(1); 102(1). |
South CarolinaMinimum Community Benefit RequirementSouth Carolina law does not expressly require nonprofit hospitals to provide community benefits. |
![]() South CarolinaCommunity Benefit Reporting RequirementSouth Carolina requires hospitals to report community benefits in connection with an application for a CON.
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South CarolinaCommunity Health Needs AssessmentSouth Carolina does not require nonprofit hospitals to conduct community health needs assessments. |
South CarolinaCommunity Benefits Plan/ Implementation StrategySouth Carolina does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
South CarolinaFinancial Assistance PolicySouth Carolina does not require nonprofit hospitals to adopt or implement financial assistance policies.
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South CarolinaFinancial Assistance Policy DisseminationSouth Carolina does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies. |
South CarolinaLimitations on Charges, Billing, and CollectionsSouth Carolina does not limit nonprofit hospital charges, billing, or collection practices. |
![]() South CarolinaIncome Tax ExemptionSouth Carolina law exempts federally tax-exempt organizations from state income tax.
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![]() South CarolinaProperty Tax ExemptionSouth Carolina law exempts nonprofit hospitals from state property tax.
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![]() South CarolinaSales Tax ExemptionSouth Carolina law exempts some nonprofit hospitals from sales tax.
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South Dakota |
South DakotaCommunity Benefit RequirementSouth Dakota law does not expressly require nonprofit hospitals to provide community benefits. |
South DakotaMinimum Community Benefit RequirementSouth Dakota does not expressly require nonprofit hospitals to provide community benefits. |
South DakotaCommunity Benefit Reporting RequirementSouth Dakota does not require nonprofit hospitals to report community benefits. |
South DakotaCommunity Health Needs AssessmentSouth Dakota does not require nonprofit hospitals to conduct community health needs assessments. |
South DakotaCommunity Benefits Plan/ Implementation StrategySouth Dakota does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
South DakotaFinancial Assistance PolicySouth Dakota does not require nonprofit hospitals to adopt or implement financial assistance policies. |
South DakotaFinancial Assistance Policy DisseminationSouth Dakota does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies. |
South DakotaLimitations on Charges, Billing, and CollectionsSouth Dakota does not limit nonprofit hospital charges, billing, or collection practices. |
South DakotaIncome Tax ExemptionSouth Dakota does not have a state income tax. |
![]() South DakotaProperty Tax ExemptionSouth Dakota exempts the property of nonprofit hospitals from state property tax.
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![]() South DakotaSales Tax ExemptionSouth Dakota law exempts nonprofit charitable hospitals from sales tax.
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Tennessee |
TennesseeCommunity Benefit RequirementTennessee law does not expressly require nonprofit hospitals to provide community benefits. |
TennesseeMinimum Community Benefit RequirementTennessee law does not expressly require nonprofit hospitals to provide community benefits. |
![]() TennesseeCommunity Benefit Reporting RequirementTennessee requires nonprofit hospitals to report charity care.
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TennesseeCommunity Health Needs AssessmentTennessee does not require nonprofit hospitals to conduct community health needs assessments. |
TennesseeCommunity Benefits Plan/ Implementation StrategyTennessee does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
TennesseeFinancial Assistance PolicyTennessee does not require hospitals to adopt or implement financial assistance policies but requires hospitals that have charity care policies to develop a “concise statement” of these policies.
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![]() TennesseeFinancial Assistance Policy DisseminationTennessee requires hospitals to post their financial assistance policies.
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![]() TennesseeLimitations on Charges, Billing, and CollectionsTennessee law limits nonprofit hospital charges, billing, and collection practices.
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TennesseeIncome Tax ExemptionTennessee has no income tax except on interest and dividend income, from which nonprofit hospitals are not exempt. USA Today, April 26, 2014. |
![]() TennesseeProperty Tax ExemptionTennessee exempts from state property tax charitable institutions’ property used for carrying out its exempt purposes.
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![]() TennesseeSales Tax ExemptionTennessee law exempts nonprofit hospitals from its sales and business taxes.
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Texas |
![]() TexasCommunity Benefit RequirementTexas requires nonprofit hospitals to provide community benefits as a condition of state tax exemption.
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![]() TexasMinimum Community Benefit RequirementTexas law directs nonprofit hospitals, as a condition of tax exemption, to provide community benefits in accordance with one of three alternative community benefit standards. Two of these alternative standards specify a minimum level of community benefits that a hospital must provide.
(1) Charity care and government-sponsored indigent health care (shortfall) at a level that is “reasonable in relation to the community needs, as determined through the community needs assessment, the available resources of the hospital or hospital system, and the tax-exempt benefits received by the hospital or hospital system;” |
![]() TexasCommunity Benefit Reporting RequirementTexas requires nonprofit hospitals to submit annual community benefit reports.
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![]() TexasCommunity Health Needs AssessmentTexas requires nonprofit hospitals to perform community-wide health needs assessments.
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![]() TexasCommunity Benefits Plan/ Implementation StrategyTexas requires nonprofit hospitals to develop community benefit plans.
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![]() TexasFinancial Assistance PolicyTexas requires nonprofit hospitals to have a financial assistance policy that incorporates specified eligibility criteria.
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![]() TexasFinancial Assistance Policy DisseminationTexas requires a nonprofit hospital to make information available to the public about its community benefit plan and its charity care program.
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![]() TexasLimitations on Charges, Billing, and CollectionsTexas law requires hospitals to submit patient bills in a timely manner.
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TexasIncome Tax ExemptionTexas does not levy a corporate income tax. |
![]() TexasProperty Tax ExemptionTexas exempts nonprofit hospitals from property tax if they provide medical care without regard to ability to pay, “which means they provide charity care and community benefits in accordance with Texas law.” Texas Tax Code Ann. §11.18(d)(1). |
![]() TexasSales Tax ExemptionTexas exempts charitable organizations from state sales tax.
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Compare | State | Community Benefit Requirement | Minimum Community Benefit Requirement | Community Benefit Reporting Requirement | Community Health Needs Assessment | Community Benefits Plan/ Implementation Strategy | Financial Assistance Policy | Financial Assistance Policy Dissemination | Limitations on Charges, Billing, and Collections | Income Tax Exemption | Property Tax Exemption | Sales Tax Exemption | ||
Utah |
![]() UtahCommunity Benefit RequirementUtah requires that nonprofit hospitals provide community benefits as a condition for property tax exemption.
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![]() UtahMinimum Community Benefit RequirementAs a condition of property tax exemption, Utah requires a nonprofit hospital to contribute annual “gifts to the community” (community benefits) in an amount exceeding the value of its annual property tax liability in the absence of the exemption. Standards of Practice, Appendix 2D, Standard V, (2014) p. 33. |
![]() UtahCommunity Benefit Reporting RequirementUtah requires community benefit reporting as a condition of property tax exemption. |
UtahCommunity Health Needs AssessmentUtah does not require nonprofit hospitals to conduct community health needs assessments.
|
UtahCommunity Benefits Plan/ Implementation StrategyUtah does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
![]() UtahFinancial Assistance PolicyUtah requires nonprofit hospitals to adopt and implement financial assistance policies as a condition of tax exemption.
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![]() UtahFinancial Assistance Policy DisseminationUtah requires nonprofit hospitals to adopt and implement financial assistance policies.
|
![]() UtahLimitations on Charges, Billing, and CollectionsAs a condition of property tax exemption, Utah limits what nonprofit hospitals may charge indigents who are unable to pay the charges ordinarily billed.
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![]() UtahIncome Tax ExemptionUtah law exempts nonprofit hospitals from state income tax.
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![]() UtahProperty Tax ExemptionUtah law exempts from taxation property owned by a nonprofit hospital that complies with the Standards of Practice.
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![]() UtahSales Tax ExemptionUtah exempts charitable institutions from sales and use tax.
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Vermont |
VermontCommunity Benefit RequirementVermont law does not expressly require nonprofit hospitals to provide community benefits. |
VermontMinimum Community Benefit RequirementVermont law does not expressly require nonprofit hospitals to provide community benefits. |
![]() VermontCommunity Benefit Reporting RequirementVermont requires all community hospitals to report certain community benefit expenses in annual “Hospital Community Reports.”
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![]() VermontCommunity Health Needs AssessmentVermont requires hospitals to conduct community health needs assessments.
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![]() VermontCommunity Benefits Plan/ Implementation StrategyVermont requires hospitals to develop strategic initiatives to address identified community health care needs.
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VermontFinancial Assistance PolicyVermont does not require hospitals to adopt or implement financial assistance policies.
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VermontFinancial Assistance Policy DisseminationVermont does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies. |
![]() VermontLimitations on Charges, Billing, and CollectionsVermont law requires hospitals to provide patients with an “itemized, detailed, and understandable” explanation of charges, regardless of the source of payment. Vt. Stat. Ann. tit. 18 §1852 (12). |
![]() VermontIncome Tax ExemptionVermont exempts nonprofit hospitals from state income tax.
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![]() VermontProperty Tax ExemptionVermont exempts nonprofit hospitals from state property tax.
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![]() VermontSales Tax ExemptionVermont law exempts nonprofit hospitals from state sales and use taxes.
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Virginia |
![]() VirginiaCommunity Benefit RequirementVirginia may require a nonprofit hospital to provide community benefits as a condition of certificate of public need approval.
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VirginiaMinimum Community Benefit RequirementVirginia may require a nonprofit hospital to provide community benefits as a condition of certificate of public need approval; agreed conditions of approval may include quantifiable amounts of community benefit expenditure.
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![]() VirginiaCommunity Benefit Reporting RequirementVirginia requires community benefit reporting by nonprofit hospitals that agree to provide community benefits as a condition of certificate of public need approval.
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VirginiaCommunity Health Needs AssessmentVirginia does not require nonprofit hospitals to conduct community health needs assessments. |
VirginiaCommunity Benefits Plan/ Implementation StrategyVirginia does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
![]() VirginiaFinancial Assistance PolicyVirginia may require hospitals to adopt or implement financial assistance policies as a condition of certificate of public need approval.
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![]() VirginiaFinancial Assistance Policy DisseminationVirginia requires all hospitals to disseminate their financial assistance policies.
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VirginiaLimitations on Charges, Billing, and CollectionsVirginia does not limit hospital charges, billing, or collection practices. |
![]() VirginiaIncome Tax ExemptionVirginia exempts from state income tax nonprofit corporations that are exempt from federal income tax.
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![]() VirginiaProperty Tax ExemptionVirginia law exempts nonprofit hospitals from state property tax.
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![]() VirginiaSales Tax ExemptionVirginia law exempts nonprofit hospitals from state sales and use taxes.
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Washington |
![]() WashingtonCommunity Benefit RequirementWashington requires both nonprofit and for-profit hospitals to provide free and discounted care to indigent patients. Wash. Rev. Code §70.170.060(5). |
WashingtonMinimum Community Benefit RequirementWashington law does not specify a minimum level of community benefits that nonprofit hospitals must provide. |
![]() WashingtonCommunity Benefit Reporting RequirementWashington requires nonprofit and for-profit hospitals to report charity care provided.
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![]() WashingtonCommunity Health Needs AssessmentWashington requires nonprofit hospitals that have been federally recognized under §501(c)(3) of the Internal Revenue Code to make their federally required community health needs assessment widely available to the public within 15 days of its submission to the IRS. Wash. Rev. Code §70.41.470(1). |
![]() WashingtonCommunity Benefits Plan/ Implementation StrategyWashington requires nonprofit hospitals to make community benefit plans and implementation strategies publically available.
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![]() WashingtonFinancial Assistance PolicyWashington requires nonprofit and for-profit hospitals to adopt and implement financial assistance policies. Wash. Rev. Code §70.170.060(5).
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![]() WashingtonFinancial Assistance Policy DisseminationWashington requires hospitals to make publicly available notice that hospital charges incurred by indigent responsible parties may be waived or reduced. Wash. Admin. Code 246-453-020(2). |
![]() WashingtonLimitations on Charges, Billing, and CollectionsWashington limits nonprofit hospital billing and collection practices.
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![]() WashingtonIncome Tax ExemptionWashington does not have a state income tax. |
![]() WashingtonProperty Tax ExemptionWashington law exempts nonprofit hospitals from state property tax.
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![]() WashingtonSales Tax ExemptionWashington law exempts nonprofit hospitals from state property tax.
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West Virginia |
![]() West VirginiaCommunity Benefit RequirementWest Virginia nonprofit hospitals must demonstrate that their property is used for charitable purposes in order to qualify for property tax exemption.
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West VirginiaMinimum Community Benefit RequirementWest Virginia law does not specify a minimum level of community benefits that nonprofit hospitals must provide.
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![]() West VirginiaCommunity Benefit Reporting RequirementWest Virginia nonprofit hospitals must report charity care discharge data to the state Health Care Authority.
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West VirginiaCommunity Health Needs AssessmentWest Virginia does not require nonprofit hospitals to conduct community health needs assessments. |
West VirginiaCommunity Benefits Plan/ Implementation StrategyWest Virginia does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
![]() West VirginiaFinancial Assistance PolicyWest Virginia nonprofit hospitals that rely on the provision of charity care to establish their property’s “charitable use” and qualification for property tax exemption must develop a charity care plan.
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![]() West VirginiaFinancial Assistance Policy DisseminationWest Virginia nonprofit hospitals that rely on the provision of charity care to establish their property’s “charitable use” and qualification for property tax exemption must disseminate their financial assistance policies.
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West VirginiaLimitations on Charges, Billing, and CollectionsWest Virginia does not limit nonprofit hospital charges, billing, or collection practices. |
![]() West VirginiaIncome Tax ExemptionWest Virginia law exempts nonprofit hospitals from state income tax.
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![]() West VirginiaProperty Tax ExemptionWest Virginia law exempts from state property tax real and personal property that is used for a “charitable purpose.”
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![]() West VirginiaSales Tax ExemptionWest Virginia law does not generally exempt nonprofit organizations from sales tax. W. Va. Code §11-15-9(a)(6). |
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Wisconsin |
WisconsinCommunity Benefit RequirementWisconsin law does not expressly require nonprofit hospitals to provide community benefits. |
WisconsinMinimum Community Benefit RequirementWisconsin law does not expressly require nonprofit hospitals to provide community benefits. |
![]() WisconsinCommunity Benefit Reporting RequirementWisconsin requires nonprofit and for-profit hospitals to report charity care.
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WisconsinCommunity Health Needs AssessmentWisconsin does not require nonprofit hospitals to conduct community health needs assessments. |
WisconsinCommunity Benefits Plan/ Implementation StrategyWisconsin does not require hospitals to develop community benefit plans or implementation strategies.
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![]() WisconsinFinancial Assistance PolicyWisconsin requires nonprofit and for-profit hospitals to submit their financial assistance policies to the state Department of Health and Family Services.
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![]() WisconsinFinancial Assistance Policy DisseminationWisconsin law implicitly requires nonprofit and for-profit hospitals to inform the public about their financial assistance policies.
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WisconsinLimitations on Charges, Billing, and CollectionsWisconsin law does not limit nonprofit hospital charges, billing, or collection practices.
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![]() WisconsinIncome Tax ExemptionWisconsin law exempts nonprofit corporations from state income tax.
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![]() WisconsinProperty Tax ExemptionWisconsin law exempts nonprofit hospitals from property tax.
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![]() WisconsinSales Tax ExemptionWisconsin exempts nonprofit charitable organizations from state sales and use tax.
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Wyoming |
WyomingCommunity Benefit RequirementWyoming law does not expressly require nonprofit hospitals to provide community benefits. |
WyomingMinimum Community Benefit RequirementWyoming law does not expressly require nonprofit hospitals to provide community benefits. |
WyomingCommunity Benefit Reporting RequirementWyoming does not require nonprofit hospitals to report community benefits. |
WyomingCommunity Health Needs AssessmentWyoming does not require nonprofit hospitals to conduct community health needs assessments. |
WyomingCommunity Benefits Plan/ Implementation StrategyWyoming does not require nonprofit hospitals to develop community benefit plans or implementation strategies. |
WyomingFinancial Assistance PolicyWyoming does not require nonprofit hospitals to adopt or implement financial assistance policies. |
WyomingFinancial Assistance Policy DisseminationWyoming does not require nonprofit hospitals to adopt or implement financial assistance policies. |
WyomingLimitations on Charges, Billing, and CollectionsWyoming does not limit nonprofit hospital charges, billing, or collection practices. |
WyomingIncome Tax ExemptionWyoming does not have a corporate income tax. |
![]() WyomingProperty Tax ExemptionWyoming property tax law exempts property used for hospitals “to the extent they are not used for private profit.” Wyo. Stat. § 39-11-105(a)(xxv). |
![]() WyomingSales Tax ExemptionWyoming law exempts nonprofit hospitals from state sales tax.
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