Recently issued IRS Notice 2011-52 addresses community health needs assessment (CHNA) requirements added to the Internal Revenue Code by the Patient Protection and Affordable Care Act (ACA). While CHNA requirements are not effective until tax years beginning after March 23, 2012, the IRS is issuing guidance for hospital organizations wishing to start the process now. Guidelines in the notice refer to any CHNA made widely available to the public and any implementation strategy adopted on or before a date six months after the IRS issues further guidance
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Guidance Issued on Community Health Needs Assessments for Exempt Hospitals