Utah
Community Benefit Requirement
Utah requires that nonprofit hospitals provide community benefits as a condition for property tax exemption.

Utah’s Property Tax Exemption Standards of Practice (Standards of Practice) require charitable institutions to contribute “something of value ... to the common good” as a “gift to the community … identified either by a substantial imbalance in the exchange between the charity and the recipient of its services or in the lessening of a government burden through the charity’s operation.” Utah County v. Intermountain Health Care, Inc., 709 P.2d 265, 269 (Utah 1985). These gifts may include: unreimbursed indigent care, medical discounts, community education and service, donations of time, donations of money, operation of critical services or programs that might not otherwise be available in the community, or the continued operation of hospitals at a loss. Each nonprofit hospital must establish a charity care plan and have an open access policy that permits indigent persons to receive needed services for no charge or for a reduced charge in accordance with their ability to pay. Standards of Practice, Appendix 2D, Standards III-V, (2014) pp. 32-34.