IRS gives coronavirus-hit hospitals more time for assessments

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As their burden during the coronavirus pandemic continues, hospital organizations that must meet the Community Health Needs Assessments requirements now have an extra five months to conduct the assessment.

The July 15 deadline for conducting a CHNA and adopting an implementation strategy to meet the needs identified through the assessment has been extended by the IRS to Dec. 31.

Tax-exempt hospital organizations filing Form 990 must indicate on Schedule H if they have conducted a CHNA in the current taxable year or in either of the two immediately preceding taxable years, and if they have adopted an implementation strategy to meet the significant health needs identified. These requirements may affect the hospital’s tax-exempt status and failure to meet the requirements can carry a $50,000 tax.

Hospitals using the relief should state in the narrative of Part V.C. of Schedule H (Form 990) that they are eligible for and are relying on the relief provided in the notice.

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