IRS Proposed Rule Community Health Needs Assessments for Charitable Hospitals

April 5, 2013
On April 5, 2013, the Internal Revenue Service (IRS) released proposed regulations on the requirement that non-profit hospitals conduct community health needs assessments (CHNAs) and adopt implementation strategies at least once every three years. Non-profit hospitals that fail to meet the CHNA requirements in any taxable year will be fined a $50,000 excise tax.
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