C.R.S. § 25.5-1-701

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) Intentionally left blank —Ed. (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.