IRS issues final CHNA regulations

Description

Abstract: The IRS has released its final regulations on the community health needs assessment (CHNA) required of tax-exempt hospitals under the ACA. While the new regs retain many of the provisions from earlier proposed rules, they provide greater flexibility in some areas and impose more restrictions in others. This article explains key changes in the final regs. A sidebar describes IRS final regulations addressing tax-exempt hospitals’ obligation to have a written financial assistance policy.