The Internal Revenue Service released a draft of proposed criteria for community health needs assessments (PDF) by not-for-profit hospitals required under the healthcare reform law. Hospital assessments should list, in order of priority, identified health needs, according to a notice published by the agency.
IRS issues proposed community health needs assessment criteria
Hospitals should also describe the community served, outline how the assessment was conducted and detail how community input was included. Assessments will also list facilities and community resources available to meet identified needs, the proposal said.
Hospitals will be required to adopt plans to meet identified health needs and disclose the strategy with yearly public tax records and must do so within the same year it conducts an assessment.
Health systems would be required to document separate assessments and adoption strategies for each hospital, but may work with or gather information from other organizations, the proposal said. The first assessment and adoption strategy must be complete no later than the first tax year after March 23, 2012. The IRS deadline for comments on the proposals is Sept. 23.
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