Page:United States Statutes at Large Volume 124.djvu/882

 124 STAT. 856 PUBLIC LAW 111–148—MAR. 23, 2010 ‘‘(A) IN GENERAL.—This subsection shall apply to— ‘‘(i) an organization which operates a facility which is required by a State to be licensed, registered, or similarly recognized as a hospital, and ‘‘(ii) any other organization which the Secretary determines has the provision of hospital care as its principal function or purpose constituting the basis for its exemption under subsection (c)(3) (determined without regard to this subsection). ‘‘(B) ORGANIZATIONS WITH MORE THAN 1 HOSPITAL FACILITY.—If a hospital organization operates more than 1 hospital facility— ‘‘(i) the organization shall meet the requirements of this subsection separately with respect to each such facility, and ‘‘(ii) the organization shall not be treated as described in subsection (c)(3) with respect to any such facility for which such requirements are not separately met. ‘‘(3) COMMUNITY HEALTH NEEDS ASSESSMENTS.— ‘‘(A) IN GENERAL.—An organization meets the require- ments of this paragraph with respect to any taxable year only if the organization— ‘‘(i) has conducted a community health needs assessment which meets the requirements of subpara- graph (B) in such taxable year or in either of the 2 taxable years immediately preceding such taxable year, and ‘‘(ii) has adopted an implementation strategy to meet the community health needs identified through such assessment. ‘‘(B) COMMUNITY HEALTH NEEDS ASSESSMENT.—A community health needs assessment meets the require- ments of this paragraph if such community health needs assessment— ‘‘(i) takes into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health, and ‘‘(ii) is made widely available to the public. ‘‘(4) FINANCIAL ASSISTANCE POLICY.—An organization meets the requirements of this paragraph if the organization estab- lishes the following policies: ‘‘(A) FINANCIAL ASSISTANCE POLICY.—A written finan- cial assistance policy which includes— ‘‘(i) eligibility criteria for financial assistance, and whether such assistance includes free or discounted care, ‘‘(ii) the basis for calculating amounts charged to patients, ‘‘(iii) the method for applying for financial assist- ance, ‘‘(iv) in the case of an organization which does not have a separate billing and collections policy, the actions the organization may take in the event of non- payment, including collections action and reporting to credit agencies, and Public information.