135.165 - HEALTH CARE TRANSPARENCY -- REPORTING REQUIREMENTS -- HOSPITALS AND NURSING FACILITIES. - Iowa Statutes

135.165 HEALTH CARE TRANSPARENCY -- REPORTING REQUIREMENTS -- HOSPITALS AND NURSING FACILITIES. Each hospital and nursing facility in this state that is recognized by the Internal Revenue Code as a nonprofit organization or entity shall submit to the department of public health and the legislative services agency, annually, a copy of the hospital's internal revenue service form 990, including but not limited to schedule J or any successor schedule that provides compensation information for certain officers, directors, trustees, and key employees, information about the highest compensated employees, and information regarding revenues, expenses, excess or surplus revenues, and reserves within ninety days following the due date for filing the hospital's or nursing facility's return for the taxable year.          Section History: Recent Form 2008 Acts, ch 1188, §65