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Tag Archives: Community Health Needs Assessments (CHNA)

IRS Issues Proposed Regulations on Section 501(r) Community Health Needs Assessments

Posted in Hospitals, Regulations

Section 501(r) was added to the Internal Revenue Code by the Patient Protection and Affordable Care Act in order to expand and clarify the federal requirements for tax-exempt hospitals by establishing new standards relating to community health needs assessments; financial assistance policies; and hospital charges, billing, and collection practices. The IRS has issued proposed regulations… Continue Reading