Heather Haley Speaks on Community Health Needs Assessments at ALAHA Regional Council Meeting

InsightsTax News

On Oct. 14, 2015, Draffin & Tucker’s Heather Haley presented on Community Health Needs Assessments at the ALAHA Regional Council Meeting in Dothan, Alabama. During the presentation, Heather discussed the final regulations and best practices regarding CHNA and implementation strategies for 501(c)(3) hospitals.

The final IRS regulations were published in the Federal Register on Dec. 31, 2014, and are effective for taxable years beginning after Dec. 29, 2015. For FYEs beginning before the effective date, the final regulations provide that a hospital facility may rely upon a reasonable, good faith interpretation of section 501(r). The final CHNA regulations require facilities to identify the community served, assess that community’s health needs, obtain health input that represents the broad interests of the community, and properly document and publicize the CHNA.

For more information on conducting a CHNA or implementation strategy under current 501(r) regulations, please contact Heather Haley at hhaley@draffin-tucker.com or (404) 719-4065.