West Virginia
Financial Assistance Policy
West Virginia nonprofit hospitals that rely on the provision of charity care to establish their property’s “charitable use” and qualification for property tax exemption must develop a charity care plan.

A hospital’s charity care plan must be reviewed by its Boards of Trustees at least every two years. W. Va. Code R. §§110-3-24.9.3 - 110-3-24.9 .8.5.