{"abstract":"This document contains proposed regulations that provide guidance to charitable hospital organizations on the community health needs assessment (CHNA) requirements, and related excise tax and reporting obligations, enacted as part of the Patient Protection and Affordable Care Act of 2010. These proposed regulations also clarify the consequences for failing to meet these and other requirements for charitable hospital organizations. These regulations will affect charitable hospital organizations.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2013/04/05/2013-07959.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":53,"title":26}],"citation":"78 FR 20523","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Comments and requests for a public hearing must be received by July 5, 2013.","disposition_notes":null,"docket_ids":["REG-106499-12"],"dockets":[],"document_number":"2013-07959","effective_on":null,"end_page":20544,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2013/04/05/2013-07959.xml","html_url":"https://www.federalregister.gov/documents/2013/04/05/2013-07959/community-health-needs-assessments-for-charitable-hospitals","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2013-07959?publication_date=2013-04-05","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2013-04-05/2013-07959/mods.xml","not_received_for_publication":null,"page_length":22,"page_views":{"count":9372,"last_updated":"2026-04-06 00:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2013-04-05/pdf/2013-07959.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2013-07959.pdf?1365021129","publication_date":"2013-04-05","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2013/04/05/2013-07959.txt","regulation_id_number_info":{"1545-BL30":{"issue":"201410","html_url":"https://www.federalregister.gov/regulations/1545-BL30/community-health-needs-assessments-for-charitable-hospitals","title":"Community Health Needs Assessments for Charitable Hospitals","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201410&RIN=1545-BL30&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL30"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL30/community-health-needs-assessments-for-charitable-hospitals","title":"Community Health Needs Assessments for Charitable Hospitals"},"comments_count":103,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2013-0016","supporting_documents_count":0,"docket_id":"IRS-2013-0016","document_id":"IRS-2013-0016-0001","regulation_id_number":"1545-BL30","title":"Community Health Needs Assessments for Charitable Hospitals","checked_regulationsdotgov_at":"2022-02-19T04:30:06Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":20523,"subtype":null,"title":"Community Health Needs Assessments for Charitable Hospitals","toc_doc":"Community Health Needs Assessments for Charitable Hospitals","toc_subject":null,"topics":["Excise taxes","Foundations","Income taxes","Investments","Lobbying","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":78}