This booklet contains a concise overview of federal requirements for tax-exempt hospitals to conduct community health needs assessments and adopt implementation strategies to address identified needs. This resource can be used to educate internal and external groups that play a vital role in supporting the hospital's assessment and community health improvement planning efforts such as hospital trustees, finance and marketing staff, local health departments and social service organizations. A supplemental resource to Assessing and Addressing Community Health Needs.

This resource has been updated to reflect IRS final rules issued on December 31, 2014.