America’s Essential Hospitals provides an overview of community benefit requirements, which hospitals must comply, and the penalties for failure to comply.

IRS issued a final rule for all 501(c)(3) certified charitable hospital organizations, detailing requirements for CHNAs, financial assistance policies, charge limitations, and collection practices.

Association seeks feedback from member hospitals on proposed procedures charitable hospitals must use to disclose and correct failures that are not willful or egregious. The procedures would allow hospitals to meet requirements under section 501(r) of the Internal Revenue Code, an Affordable Care Act provision that imposes additional requirements on charitable hospitals.

Regulations from the IRS and the association's response

Comments express support for CHNAs, but ask IRS to grant dual-status organizations additional flexibility

Agency would require charitable hospitals to conduct triennial needs assessments