Community Benefit Reporting Requirement
Pennsylvania requires nonprofit hospitals to report community benefits annually.

Except for religious institutions, a nonprofit hospital or other institution of purely public charity that receives contributions of $25,000 or more per year or collects service revenues of $5 million or more per year must submit an annual report, including a copy of its federal tax return, to the state Bureau of Charitable Organizations. 10 Pa. Stat. ยง379.