This webinar was broadcast on February 20, 2015. The Internal Revenue Service (IRS) and the Treasury Department published final rules implementing the Affordable Care Act’s (ACA) 501 (r) requirements for tax-exempt hospitals on December 31, 2014. The rules cover the ACA’s requirements for conducting community health needs assessments (CHNAs), developing implementation strategies to address identified community health needs and establishing hospital financial assistance, billing and collection policies. This webinar featured two of the authors of the rules, IRS lawyers Stephanie Robbins and Preston Quesenberry. They presented background on the requirements; an overview of the final rules, including how they differ from proposed rules; and how the IRS/Treasury addressed public input received during the comment period.