Administrative Rules of Montana
Department 37 - PUBLIC HEALTH AND HUMAN SERVICES
Chapter 37.106 - HEALTH CARE FACILITIES
Subchapter 37.106.2 - Community Benefit and Financial Assistance Standards for Nonprofit Hospitals, Critical Access Hospitals, and Rural Emergency Hospitals
Rule 37.106.201 - PURPOSE OF COMMUNITY BENEFITS AND FINANCIAL ASSISTANCE RULES

(1) Each hospital, critical access hospital, or rural emergency hospital that operates as a nonprofit health care facility under section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3) (referred to in these rules as a nonprofit hospital, critical access hospital, or rural emergency hospital) is expected to provide community benefits and financial assistance by virtue of its nonprofit and tax exempt status.

(2) It is the purpose of this subchapter to clarify and set forth the duties and responsibilities of nonprofit hospitals, critical access hospitals, and rural emergency hospitals with respect to the provision of community benefits and financial assistance in the areas they serve.

(3) Community benefits do not include the cost to the hospital of paying any taxes or governmental assessments.

(4) Financial assistance and other community benefits are reported at cost, not charges, in reports and other documents submitted under this subchapter.