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Proposed Regulations to Implement Tax-Exempt Community Health Needs Assessment Provisions

by Jason B. Reddish
Powers Pyles Sutter & Verville, PC - Washington Office

D. Benson Tesdahl
Powers Pyles Sutter & Verville, PC - Washington Office

Barbara Straub Williams
Powers Pyles Sutter & Verville, PC - Washington Office

April 16, 2013

Previously published on April 5, 2013

On April 5, 2013,the Internal Revenue Service (IRS) proposed regulationsto implement statutory requirementsthattax-exempt hospitals conduct a community health needs assessment(CHNA) and implement a plan to addressthose needs. Hospitalsthatfailtomeet the proposed requirements are subjectto penalties, including loss oftheirtax-exemptstatus. Comments on the proposed rules are due July 5, 2013. The proposed rule is available at: http://www.gpo.gov/fdsys/pkg/FR-2013-04-05/pdf/2013-07959.pdf.


The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance.

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