The board shall do all of the following:

1. (1) No later than November 1 of each year, create an operations manual for identifying rural hospitals and ranking the rural hospitals in order of financial need according to the criteria included in the hospital’s five-year plan. The manual shall include all of the following:

   1. a. All deadlines for submitting required information to the board.
   2. b. The criteria to be included in the five-year plan submitted pursuant to Section 40-18-553(a)(6).
   3. c. The formula applied to rank the rural hospitals.

2. (2) No later than December 1 of each year, post all of the following in a prominent location on the department’s website:

   1. a. The list and ranking order of rural hospitals eligible to receive contributions.
   2. b. The operations manual created pursuant to subdivision (1).

   3. c. All pertinent timelines relating to the tax credit, including, but not limited to:

      1. 1. The beginning date when contributions may be submitted for preapproval by donors for the tax period; and
      2. 2. The ending date when contributions may be submitted for preapproval by donors for the tax period.

3. (3) Annually post the following information in a prominent location on the department’s website:

   1. a. The annual report prepared pursuant to Section 40-18-556.
   2. b. The total preapproved contributions to date by a rural hospital or third party.
   3. c. The total contributions received to date by each rural hospital.
   4. d. The total aggregate amount of preapproved contributions made to date.
   5. e. The aggregate amount of tax credits available.
   6. f. A list of all preapproved contributions that were made to an unspecified rural hospital and the rural hospital that received the contributions.
   7. g. The total amount received by each third party that participated in soliciting, administering, or managing donations.

(Act 2025-404, §5.)