OK SB761

Requires nonprofit hospitals to offer charity care and government-sponsored indigent health care as a condition of maintaining tax-exempt status.

Establishes three alternative standards hospitals may elect to meet: provide care at a reasonable level based on community needs assessment; provide care equal to at least 100% of tax-exempt benefits; or provide combined charity and indigent care equal to at least 5% of net patient revenue (with minimum 4% for charity care).

Designates disproportionate share hospitals under state Medicaid system as automatically compliant with charity care requirements.

Requires all nonprofit hospitals to file annual reports with the State Department of Health disclosing their mission statement, community health care needs considered, and amounts and types of community benefits provided, with charity care reported separately.

Directs the State Board of Health to promulgate rules to enforce the requirements; effective date is November 1, 2015.