In this chapter, unless the context otherwise requires:

1. 1. "Assets" means all real, personal, tangible and intangible property and rights in property, including cash, buildings, equipment, investments and contracts with other entities.
2. 2. "Community benefit activity" means any activity furthering community benefit purposes including any health care activity that includes education, prevention, promotion of community health, indigent care or any other charitable purpose.
3. 3. "Community benefit assets" means every asset that has been used in connection with community benefit activity during the previous year.
4. 4. "Community benefit organization" means a nonprofit charitable organization that is tax-exempt under section 501(c)(3) of the internal revenue code and whose mission is solely to engage in community benefit activities.
5. 5. "Community benefit purposes" means those purposes for which an entity may qualify for exemption pursuant to section 501(c)(3) of the internal revenue code, or for similar activity engaged in by a for profit organization.
6. 6. "Community health center" means a primary care facility that provides medical care in medically underserved areas as designated in section 36-2352 or in medically underserved areas or medically underserved populations as designated by the United States department of health and human services.
7. 7. "Nonprofit health care entity" means a licensed hospital or community health center that holds tax-exempt status pursuant to section 501(c)(3) of the internal revenue code.
8. 8. "Notice of completion" means the written notice that is sent by the hearing officer to the chairman of the corporation commission after the hearing officer holds a public hearing and files a summary report pursuant to section 10-11253.