(a) As used in this chapter: (1) "Community benefit program" means the activities of a hospital that are intended to address community needs and priorities primarily through disease prevention and improvement of health status, including any of the following: a. Health-care services rendered to vulnerable populations. Such free or discounted services may include charity care and the unreimbursed cost of providing services to individuals who are uninsured, underinsured, or eligible for Medicaid. b. Financial or in-kind support of public health programs. c. Donations of funds, property, or other resources that contribute to a community priority. d. Services that are intended to enhance access to health-care or related services that contribute to a healthier community. e. Services offered to meet a community need in the service area of the hospital, and other services including health promotion, health education, prevention, and social services. f. The provision of food, shelter, clothing, education, transportation, and other goods or services that help maintain a person's health. (2) "Community health needs assessment" means the process by which unmet community health care needs and priorities are identified by a nonprofit hospital in accordance with 26 C.F.R. § 1.501(r)-3. (3) "Hospital" means a nonprofit entity under Internal Revenue Code § 501 [26 U.S.C. § 501] licensed as a hospital in the State pursuant to Chapter 10 of this title that is required to file annually Internal Revenue Service Form 990.
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