• Proposed Regulations to Implement Tax-Exempt Community Health Needs Assessment Provisions
  • April 16, 2013 | Authors: Jason B. Reddish; D. Benson Tesdahl; Barbara Straub Williams
  • Law Firm: Powers Pyles Sutter & Verville, PC - Washington Office
  • 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.