DE HB326

Requires nonprofit hospitals licensed in Delaware and filing IRS Form 990 to develop and submit annual community benefits activity reports by June 30 to state entities and the public.

Defines "community benefit program" to include charity care, public health support, donations, health access services, health education, and provision of food, shelter, clothing, education, and transportation that maintain health.

Mandates community benefits reports include the hospital's community health needs assessment, list of activities undertaken, direct costs, gaps in provider availability, efforts to reduce health disparities, unmet needs, tax exemptions claimed, and other relevant information.

Allows hospitals under common control to file consolidated reports if the report includes financial data and benefits for each hospital's geographic service area.

Aligns Delaware with 31 other states, including all neighboring states, that require nonprofit hospitals to report their community benefits spending.