Healthcare executive agenda: Community health needs assessment

Because of heightened scrutiny around justification for tax exemptions, the government has been stepping up its reporting requirements. The Patient Protection and Affordable Care Act added new requirements for not-for-profit hospitals to maintain their tax-exempt status under Internal Revenue Code (“IRC”) section 501(c)(3). One of those new requirements is for a community health needs assessment (CHNA) that pushes hospitals to look beyond their own institutions. This brief provides guidance to tax-exempt hospitals on how to fulfill the new community health needs assessment.

Healthcare executive agenda: Community health needs assessment

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