MN HF4870

Establishes the "Tax-Exempt Accountability Law (TEAL)" requiring nonprofit hospitals to file annual reports with the state health commissioner including financial statements, community benefit information, and staffing data.

Mandates hospitals report detailed data on nursing staff (full-time and temporary) and temporary physicians, plus expenditures on marketing, consulting fees, and costs related to preventing worker organizing activities.

Requires nonprofit hospitals exempt under Internal Revenue Code section 501(c)(3) to publicly post and submit community health needs assessments to the commissioner by January 15, 2025, and within 15 business days after each subsequent assessment.

Obligates hospitals to annually submit addendums detailing community health improvement services costing $5,000 or more (or the ten highest-cost activities for critical access, sole community, and rural emergency hospitals), including activity type, target populations, costs, and outcomes.

Requires hospitals to develop and publicly post a community benefit implementation strategy within one year of completing each community health needs assessment, addressing the top three community health priorities.