North Carolina General Statutes 131E-214.14. Disclosure of charity care policy and costs
(a) Requirements. – A hospital or ambulatory surgical facility required to file Schedule H, federal form 990, under the Code must provide the public access to its financial assistance policy and its annual financial assistance costs reported on its Schedule H, federal form 990. The information must be submitted annually to the Department in the time, manner, and format required by the Department. The Department must post all of the information submitted pursuant to this subsection on its internet Web site in one location and in a manner that is searchable. The posting requirement shall not be satisfied by posting links to internet Web sites. The information must also be displayed in a conspicuous place in the organization’s place of business.
(b) Definitions. – The following definitions apply in this section:
(1) Code. – Defined in N.C. Gen. Stat. § 105-228.90
Terms Used In North Carolina General Statutes 131E-214.14
- Department: means the Department of Health and Human Services. See North Carolina General Statutes 131E-1
- following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
(2) Financial assistance costs. – The information reported on Schedule H, federal form 990, related to the organization’s financial assistance at cost and the amounts reported on that schedule related to the organization’s bad debt expense and the estimated amount of the organization’s bad debt expense attributable to patients eligible under the organization’s financial assistance policy.
(3) Financial assistance policy. – A policy that meets the requirements of section 501(r) of the Code. (2013-382, s. 10.1; 2015-241, s. 12A.15(b).)