information content entity health information entity An information content entity which is created or received by a health care provider, health plan, public health authority, employer, life insurer, school or university, or health care clearinghouse; and relates to the past, present, or future physical or mental health or condition of any individual, the provision of health care to an individual, or the past, present, or future payment for the provision of health care to an individual. Cooper Stansbury, Jonathan Vajda, J. Neil Otte This is adapted from HIPAA.