In some cases, private entities may be subject to an IPRA request. For example, a county hospital may delegate management to a private nonprofit corporation, but all the mill levy proceeds collected by the County are turned over to the hospital for care of indigent county residents, two of the county supervisors are on the hospital’s board and the hospital issues regular reports to the county. In this instance, where the hospital receives public funding and is subject to oversight and control by the county commission, the hospital will need to make records available for public inspection. AG IPRA Guide, Example 31

When documents that are created and held by a private entity, such as an outside vendor who tape records meetings, the private entity must respond to an IPRA request in regard to the public documents. State ex rel. Toomey vs. City of Truth or Consequences 2012-NMCA-104, 287 P.3d 364.