The Community Health Needs Assessment is a provision of the Affordable Care Act. It is a requirement for all non-profit, non-governmental hospitals that file IRS Form 990; it is a public document that must be posted on a hospital’s website.
The CHNA requirements become effective starting with the first tax year beginning after March 23, 2012, and must be filed every three years.
Specific community healthcare needs and how the hospital is meeting them must be identified by the CHNA. The hospital must also develop action plans to meet the needs of the community, monitor them and report progress on their implementation.
Specific CHNA requirements: (more…)