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\nThe key concepts below underscore the ongoing and open nature of communication that successfully supports CHI efforts.
\nOngoing and open communication between fellow stakeholders, including the community, is essential to helping ensure that chosen activities address critical needs, lead towards intended outcomes, and propel your CHI efforts to success.
\nKey Concepts
\nTools for Getting Started
\nTools are listed below in an order roughly aligned with the order of the key concept(s) they support above.
\nClick here for additional tools related to the key concepts.
\nRelevant Excerpts from the Internal Revenue Service (IRS) Final Rule
The IRS Final Rule on Community Health Needs Assessments (CHNA) for Charitable Hospitals contains language related to select key concepts above. An excerpt of this language is provided below. To see the full regulation, click on the hyperlinked references below this paragraph.9
\u201c[A] hospital facility\u2019s CHNA report is made widely available to the public only if the hospital facility\u2014
(A) Makes the CHNA report widely available on a Web site, as defined in \u00a7 1.501(r)\u20131(b)(29), at least until the date the hospital facility has made widely available on a Web site its two subsequent CHNA reports\u2026\u201d10
\u201c[A] hospital facility must solicit and take into account\u2026[w]ritten comments received on the hospital facility\u2019s most recently conducted CHNA and most recently adopted implementation strategy.\u201d11
\n\u201cBecause a new CHNA must be conducted and an implementation strategy adopted at least once every three years, the Treasury Department and the IRS intended for this requirement to establish the same sort of continual feedback on CHNA reports suggested by commenters, albeit over a different timeframe.\u201d12
\nNote: The above statements do not constitute legal advice or regulatory guidance from CDC. Questions regarding the application of law to a specific circumstance or circumstances should be submitted to an attorney or other qualified legal professional.
\n9Additional 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, 79 Fed. Reg. 78,953 (December 31, 2014) (to be codified at 26 C.F.R. pts. 1, 53, and 602), available at IRS Final Rule on Community Health Needs Assessments (CHNA) for Charitable Hospitals .
10Id. at 79,003.
11Id. at 79,002.
12Id. at 78,965.
The following resources contain additional information about the underlying principles of collaborative CHI. The key concepts found in this section were derived from a review of these guiding principles.
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