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Hospitals must assess and address community health needs

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

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