CHNA Guidelines

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Institute for People, Place, and Possibility

This document contains the regulations that provide guidance on the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. The official title of this document is 26 CFR Parts 1, 53, and 602: Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Final Rule