Non-Profit Hospitals Required To Publish “Community Needs Assessment” Report

“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.”

Here is an example of an excellent and detailed Community Health Needs Assessment report from Harrison Memorial Hospital.