IRS issues notice and request for comments regarding community health needs assessment requirements for tax-exempt hospitals

Exempt Organizations Tax Services Update

The IRS recently issued Notice 2011-52, which describes specific provisions related to the community health needs assessment (“CHNA”) requirements that both Treasury and the IRS anticipate will be included in regulations to be proposed in the future under section 501(r).

Click here to access Notice 2011-52.
 



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