North Carolina
Community Benefit Reporting Requirement
North Carolina requires nonprofit hospitals to report community benefits.

Tax-exempt hospitals must submit annually to the state health department the information contained on IRS Form 990, which the department then posts on its website. The same information must be conspicuously displayed in the hospital’s original place of business. HB 97/SL 2015-241 (2015). North Carolina also requires nonprofit hospitals to report community benefits as a condition of receiving authorization from the state’s Medical Care Commission to issue tax-exempt financing. N.C. Gen. Stat.§§131A-21; 131A-7; North Carolina Medical Care Commission, Community Benefits Report (Hospitals).