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).