Section 9302A - Community benefit activity reporting(a) Hospitals must develop an annual community benefits activity report. The community benefit activity report shall include at a minimum the following:(1) A publicly available website link to the reporting hospital's most recent community health needs assessment, updated on three-year reporting cycles in accordance with applicable federal regulatory requirements, including 26 C.F.R. § 1.501(r)-3 .(2) A list of the activities that were undertaken by the hospital to address the identified community health needs within the hospital's community.(3) The cost to the hospital of each community benefit activity.(4) A description of gaps in the availability of providers to serve the community.(5) A description of efforts undertaken by the hospital to track and reduce health disparities in the community that the hospital serves.(6) A list of the unmet community health needs identified in the most recent community health needs assessment.(7) Any additional information the hospital deems relevant to its community benefit activities, including Medicare and Medicaid shortfalls.(8) Amount of community benefit funding going to community-based organizations, with a list of organizations and the funding amounts.(9) Total amount of community benefits, not including Medicare and Medicaid shortfalls.(b) Hospitals under the common control of a single corporation or another entity may file a consolidated report if the report includes the community benefit financial data of each hospital and describes the benefits provided to the communities in the geographic area of each hospital.(c) Hospitals must make their community benefits activity report available to the public in a manner that is easily accessible.(d) The report must be submitted no more than 30 calendar days after the date of filing of a hospital's federal Form 990 for the prior fiscal year, to the Delaware Health Care Commission, the Department of Health and Social Services, the Office of Management and Budget, the Department of Finance, the Office of the Governor, the Clerk of the House of Representatives, the Secretary of the Senate, and the Director and Librarian of the Division of Research. The report can be submitted by email with a link to a public-facing website consistent with the requirement set forth in paragraph (3) of this section.Added by Laws 2023, ch. 290,s 1, eff. 6/30/2024.