Community Benefits Reporting Requirements

State & Federal Community Benefits Reporting Requirements

Health care charitable trusts in New Hampshire provide many benefits to the communities they serve in keeping with the charitable purposes for which they were established. Since 2000 New Hampshire law requires health care charitable trusts to develop a community needs assessment every 5 years and make publicly available a report on their community benefit activities each year (refer to RSA 7:32c-1).

Health care charitable trust means a charitable trust (non-profit) organized to directly provide health care services, including, but not limited to, hospitals, nursing homes, community health services, and medical-surgical or other diagnostic or therapeutic facilities or services.

National Health Reform (Patient Protection and Affordable Care Act, P.L. 111-148) was signed into law by President Obama in March 2010.  It included new requirements for non-profit hospitals & health systems to conduct community health needs assessments every 3 years and to report to the Internal Revenue Service on their activities through Form 990-Schedule H (hospitals).