Community Benefit

Community Health Needs Assessment

Please Take Note: The information provided does not constitute legal or tax advice. The material is provided for informational/educational purposes only. Please consult with counsel regarding your organization's particular circumstances.

Question: Now that community health needs assessments are required under the Affordable Care Act should their cost still be reported as community benefit under Category G? CHA guidance suggests not reporting activities that are required (either by law, regulation or professional standards).

Recommendation: We recommend reporting the costs associated with community health needs assessments. This activity is specifically mentioned as a reportable cost in Category G. Community Benefit Operations in the instructions for IRS Form 990 Schedule H.

(Updated November 2013)