“The Patient Protection and Affordable Care Act, signed into law on March 23, 2010, and subsequent guidance impose additional requirements on hospitals seeking to obtain or maintain charitable tax-exempt status as defined under Section 501 of the Internal Revenue Code of 1986.”
“One of the new requirements is the completion of a Community Health Needs Assessment (CHNA). Impacted hospitals must complete and document this assessment in a written report, including several key elements.”
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