The Law
- As with any new law or in dealings with the government, there are requirements and guidelines to follow.
- Each non-profit hospital facility will have to report a strategic plan to the IRS.
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Any/ each facility that does not comply will not be treated as an organization described in section 501 (c)(3) – That means they will lose their tax shield.
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There is also a fine of $50,000 excise tax for non-compliance.
- The CHNA must be conducted every three years.
Data Collection and Analysis
- Identify the boundaries of the community or medical network.
- Conduct a demographic assessment of demand and health care concerns.
- Survey a census of all providers, including Advanced Practitioners, to measure the volume of supply.
- Compare supply versus demand and identify all the holes.
- Create, approve, and implement an action plan identifying how the hospital will attempt, over the short term, to better meet the needs of the community.
Data Collection and Analysis
- The notice for the report of findings must be “widely publicized” – AKA posted on website or printed at public request.
- The notice for the report of findings must be posted for the public the same year it was filed with the government.
Community Input
- Collaboration with community stakeholders must be used to cultivate the process.
- A focus group must be conducted to identify community health concerns.
End Product
- Implementation plan discusses how the hospital intends to meet the strategic needs: what needs it plans to address and how; what needs it plans not to address and why.
- Implementation can be accomplished through collaborative efforts with other organizations.
- Implementation strategy must be approved by hospital board the same tax year as the CHNA was approved and filed with Form 990.