Community Benefit State Law Profiles Comparison
      State Community Benefit Requirements and Tax Exemptions for Nonprofit Hospitals
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 open a new browser window showing the relevant text in the Alabama profile.
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Select All States
    Unconditional community benefit requirement
    Conditional community benefit requirement
    Requirement (either conditional or unconditional)
  Blank =   No requirement
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    have that particular requirement
    State tax exemption
    No state tax exemption
  Blank =  State does not impose
                   this tax
 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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  Select:   Unconditional community benefit requirement     Conditional community benefit requirement          
Alabama              
Alaska                  
Arizona                
Arkansas                
California  
Colorado          
Connecticut            
Delaware                
Florida          
Georgia            
Hawaii                
Idaho            
Illinois
Indiana    
Iowa                
Kansas              
Kentucky                
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
Louisiana              
Maine      
Maryland  
Massachusetts        
Michigan                
Minnesota            
Mississippi          
Missouri              
Montana            
Nebraska                
Nevada        
New Hampshire      
New Jersey            
New Mexico          
New York  
North Carolina        
North Dakota              
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
Ohio        
Oklahoma            
Oregon                
Pennsylvania      
Rhode Island  
South Carolina            
South Dakota                  
Tennessee            
Texas  
Utah    
Vermont        
Virginia        
Washington  
West Virginia        
Wisconsin          
Wyoming