Indiana Code
Chapter 9. Provision of Charitable Care by Nonprofit Hospitals
16-21-9-1. "Community Benefits" Defined

Sec. 1. As used in this chapter, "community benefits" means the unreimbursed cost to a hospital of providing charity care, government sponsored indigent health care, donations, education, government sponsored program services, research, and subsidized health services. The term does not include the cost to the hospital of paying any taxes or other governmental assessments.
As added by P.L.94-1994, SEC.17.