Idaho
Community Benefit Reporting Requirement
Idaho requires nonprofit hospitals with at least 150 beds to report community benefits.

Idaho law requires that each nonprofit hospital with at least 150 beds file a community benefit report annually. The report must itemize the hospital’s costs during the previous year for several categories of expenses, including charity care and “under-reimbursed care covered through government programs.” Idaho Code §63-602D(7). In addition, the Board of Idaho’s Catastrophic Health Care Costs Program may require that each hospital submit an annual report that includes a copy of its federal information return (IRS Form 990) or comparable information, and “the cost of charges where charitable care was provided.” Idaho Code §31-3503A(4) (b)(i) and (ii).