IRS Details New ACA Rule For Tax-Exempt Hospitals

Law360, New York (April 4, 2013, 7:40 PM EDT) -- The Internal Revenue Service is scheduled to publish a proposed rule Friday implementing new Affordable Care Act requirements that charitable hospitals must meet to maintain tax-exempt status, such as performing an assessment of community health needs every three years.

Under the ACA, nonprofit hospitals must perform a community health needs assessment, or CHNA, at least every three years and create an plan to meet those needs. The assessment must include input from “persons who represent the broad interests of the community served by the hospital facility,...
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