This booklet provides a concise overview of federal requirements for tax-exempt hospitals to conduct and adopt community health needs assessments (CHNAs) and implement strategies to address identified needs.  It reflects the IRS's final rules, issued on December 31, 2014, in IRC  Section 501(r)(3), and includes recommendations from community benefits and public health public health experts.

This resource can be used to educate internal and external stakeholders who play a vital role in supporting the hospital's assessment and community health improvement planning efforts, such as hospital trustees, finance and marketing staff, local health departments, and social service organizations.