Internal Revenue Service April 5, 2013 – Federal Register Recent Federal Regulation Documents

Community Health Needs Assessments for Charitable Hospitals
Document Number: 2013-07959
Type: Proposed Rule
Date: 2013-04-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance to charitable hospital organizations on the community health needs assessment (CHNA) requirements, and related excise tax and reporting obligations, enacted as part of the Patient Protection and Affordable Care Act of 2010. These proposed regulations also clarify the consequences for failing to meet these and other requirements for charitable hospital organizations. These regulations will affect charitable hospital organizations.
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