N.H. Rev. Stat. § 7:32-d

In this subdivision: I. "Charity care" means health care services provided by a health care charitable trust for which the trust does not expect and has not expected payment and which health care services are not recognized as either a receivable or as revenue in the trust's financial statements. II. "Community" means the service area or patient population for which a health care charitable trust provides services. III. "Community benefits" means a health care charitable trust's activities that are intended to address community health care needs including, but not limited to, any of the following: (a) Charity care. (b) Financial or in-kind support of public health programs even if the programs extend beyond the trust's service area, including support of recommendations in any state health plan developed by the department of health and human services. (c) Allocation of funds, property, services, or other resources that contribute to community health care needs identified in a community benefits plan. (d) Donation of funds, property, services, or other resources which promote or support a healthier community, enhanced access to health care or related services, health education and prevention activities, or services to a vulnerable population. (e) Support of medical research and education and training of health care practitioners, including the pooling of funds by different health care charitable trusts for this purpose. IV. "Community benefits plan" means a written document prepared by a health care charitable trust which identifies health care needs in the area served by the trust and describes the activities the trust has undertaken and will undertake to address the identified needs. V. "Health care charitable trust" means a charitable trust organized to directly provide health care services, including, but not limited to, hospitals, nursing homes, community health services, and medical-surgical or other diagnostic or therapeutic facilities or services. "Health care charitable trust" shall not include any testamentary or inter vivos trust which is not organized to provide health care services. VI. "Vulnerable population" means any population that is at risk of not receiving health services due to medical, financial, or other barriers.