Hospital Community Benefit Plans

Senate Bill 697 (Torres, 1994) requires all private and non-profit hospitals to "assume a social obligation to provide community benefits in the public interest" in exchange for their tax-exempt status.
For tax-exempt status, hospitals are required to:

  • Conduct a community needs assessment every three years
  • Develop a community benefit plan in consultation with the community
  • Annually submit a copy of its plan to the Office of Statewide Health Planning and Development (OSHPD)

*This state requirement does not apply to government-owned and rural hospitals and is independent of a similar requirement in the federal Affordable Care Act.

In its 1998 Senate Bill 697 Report to the Legislature, the Office of Statewide Health Planning and Development (OSHPD) reported on the first round of hospital community benefit reporting and presented recommendations for future community benefit planning and reporting. Overall, OSHPD found that the legislation encouraged hospitals to work collaboratively with community partners and provided a conducive framework for meaningful contributions by not-for-profit hospitals.

OSHPD is the equivalent of the "public library" for private, non-profit hospitals' community benefit plans. The following units within OSHPD are involved in handling the plans and related issues:

  • Information Services Division / Accounting and Reporting Systems Section
    Receives the plans and conducts policy analysis on reporting issues. A draft Planners Guide is available to assist hospital staff in developing a community benefit plan.
  • Information Services Division / Healthcare Information Resource Center (HIRC)
    Handles public requests for copies of the community benefit plans.
  • Healthcare Workforce Development Division
    Responsible for working with the Information Services Division in synthesizing information made available through the community needs assessment process and distributing it to local entities in their community capacity building efforts.

Submit New Hospital Community Benefit Plans

Submission Type Report Period Submit To
Electronic Annual CommunityBenefit@oshpd.ca.gov
Hard Copy Annual ATTN: Harry Dhami
Accounting and Reporting Systems Section
2020 West El Camino Ave, Suite 1100
Sacramento, CA 95833

Find Hospital Community Benefit Plans


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Request Hospital Community Benefit Plans from previous years by contacting HIRCWeb@oshpd.ca.gov


This page was last updated on Friday, April 27, 2018.

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