IRS Community Health Needs Assessment Requirement

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IRS Community Health Needs Assessment Requirement

IRS rule and requirement for Community Health Needs Assessment (CHNA). Internal Revenue Services Section 501(r)(3) outlines requirements on hospitals from the 2010 Affordable Care Act. Specifically, hospitals must conduct community health needs assessment every three years. They also must have a financial assistance policy (FAP) that includes eligibility criteria for financial assistance, and explains whether free or discounted care is available. Updated August 2021.