Under the Affordable Care Act (ACA), tax-exempt hospitals are required to 1.) conduct community health needs assessments every 3 tax years; and, 2.) develop an implementation plan to meet those needs. This brief article discusses some of the questions received by staff at the Catholic Health Association about the implementation plan requirements, such as what the due date is, posting on the hospital’s website, whether multi-hospital organizations need to have separate plans for each hospital, how detailed the plans need to be, and what resources are available to help hospitals develop plans.
Sources: Spugnardi, I. Implementation strategies to address community health needs. Health Progress;94(3):79-81, May-June 2013. http://www.chausa.org/WorkArea/linkit.aspx?LinkIdentifier=id&ItemID=11875
Of related interest:
US Internal Revenue Service. Notice and Request for Comments Regarding the Community Health Needs Assessment Requirements for Tax-Exempt Hospitals, [2011]. http://www.irs.gov/pub/irs-drop/n-11-52.pdf
CHA Community Benefit webpage http://www.chausa.org/communitybenefit/
American Hospital Association Tax-Exempt Status webpage http://www.aha.org/advocacy-issues/taxexempt/index.shtml
Posted by AHA Resource Center (312) 422-2050, rc@aha.org
Filed under: Health reform, Posted by Kim Garber | Tagged: Community benefit, Hospital tax exempt status, Internal Revenue Service |
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