As used in this part 7, unless the context otherwise requires:
(1) Community means the community that a hospital has defined as the community that it serves pursuant to 26 CFR 1.501(r)-3 (b)(3).
(2) Community benefit implementation plan means a plan that satisfies the requirements of an implementation strategy, as set forth in 26 CFR 1.501(r)-3 (c).
(3) Community health needs assessment means a community health needs assessment that satisfies the requirements of 26 CFR 1.501(r)-3.
(4) Community-identified health need means a health need of a community that is identified in a community health needs assessment.
(5) (a) Reporting hospital means:
(I) A hospital licensed as a general hospital pursuant to part 1 of article 3 of title 25 and exempt from federal taxation pursuant to section 501 (c)(3) of the federal internal revenue code;
(II) A hospital established pursuant to section 25-29-103; or
(III) A hospital established pursuant to section 23-21-503.
(b) Notwithstanding subsection (5)(a) of this section, reporting hospital does not include a hospital that is licensed as a general hospital with the department of public health and environment and that is:
(I) Federally certified or undergoing federal certification as a long-term care hospital pursuant to 42 CFR 412.23 (e); or
(II) Federally certified or undergoing federal certification as a critical access hospital pursuant to 42 CFR 485 subpart F.
Source: L. 2019: Entire part added, (HB 19-1320), ch. 191, p. 2106, � 1, effective August 2.