Hospital Community Benefits after the ACA: Present Posture, Future Challenges

This brief focuses on updating significant points concerning community health needs assessment and other aspects of community benefit discussed in the earlier briefs, as well as on identifying and exploring more recent developments and emerging issues. Specifically, this brief discusses the Internal Revenue Service's (IRS's) 2013 proposed rules, “Community Health Needs Assessments for Charitable Hospitals,” and their potential impact on nonprofit hospital needs assessment, community benefit planning, and collaborative approaches to community health improvement.