Not-for profit, tax-exempt hospitals have long been required by the Internal Revenue Service and some state governments as well to document their benefit to the community. The Affordable Care Act added a new requirement for these hospitals to perform a community health needs assessment (CHNA) every three years and, as part of the annual filing for IRS Form 990 and Schedule H, to report progress in meeting the needs identified.
The National Library of Medicine’s National Information Center on Health Services Research and Health Care Technology has created a web site linking to community benefit/community health needs assessment information in each of these categories:
- Data, tools, statistics
- State and special population resources
- Legislation / regulations
- Federal resources
- State resources
- Selected articles and documents
- Analyses examining pre-ACA community benefit practices
- Sample community health needs assessments
- Meetings / webinars
- Organizations
Source: National Information Center on Health Services Research and Health Care Technology. Community benefit / community health needs assessment. National Library of Medicine, accessed Aug. 14, 2015 at https://www.nlm.nih.gov/hsrinfo/community_benefit.html
Posted by AHA Resource Center (312) 422-2050, rc@aha.org
Filed under: Health reform, Posted by Diana Culbertson | Tagged: community health needs assessment, hospital community benefit, not-for-profit hospitals, tax-exempt hospitals |