Compliance - Public Policy

New REPORT released by GAO, Oct. 2020!

"Hospitals are on the front line of our national response to Coronavirus Disease 2019 (COVID-19), with hospitals across the country working at maximum capacity to treat the sick. The Internal Revenue Service (IRS) and the Department of the Treasury (Treasury) have recognized the promotion of health as a charitable purpose and have specified that nonprofit hospitals are eligible for a tax exemption." 
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IRS Rulemaking
  • 12/18/15 – IRS Guidance on Reporting Housing Improvements on Schedule H — see December 18, 2015 Update
  • 03/10/15 — Revenue Procedure — Guidance regarding correction and disclosure procedures for hospital organizations to follow so that certain failures to meet the requirements of § 501(r) of the Internal Revenue Code will be excused for purposes of § 501(r)(1) and 501(r)(2)(B).
  • 12/31/14 — Final Regulations — Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return

CHA Resources

  • Assessing and Addressing Community Health Needs: A Summary Of New Requirements and Recommended Practices — A concise overview of new federal requirements for tax-exempt hospitals to conduct community health needs assessments and adopt implementation strategies to address identified needs.

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  • Assessing and Addressing Community Health Needs — offers practical advice on how hospitals can work with community and public health partners to assess community health needs and develop effective strategies for improving health in our communities.

State Requirements

  • Hilltop Institute, Community Benefit State Law Profiles — a compilation of each state's community benefit laws and regulations, analyzed in the context of the ACA's community benefit framework

CHA Resources

Other Reports/Research/Articles

Other Resources for Advocacy Leaders