IRS Checklist for Community Health Needs Assessment and Implementation Strategy Requirements

Here’s a quick checklist to make sure you have all the necessary components for a successful community health needs assessment and implementation strategy as required by the IRS Community Health Needs Assessment Rule 12/31/14.*

Community Health Needs Assessment

The final report must include the following:

• A definition of the community served by the hospital facility and a description of how the community was determined
• A description of the process and methods used to conduct the CHNA, including identification of information gaps that limit the hospital facility's ability to assess the community's health needs
• A description of how the hospital facility solicited and took into account input received from persons who represent the broad interests of the community it serves
• A prioritized description of the significant health needs of the community identified through the CHNA, along with a description of the process and criteria used in identifying certain health needs as significant and prioritizing those significant health needs
• A description of the resources potentially available to address the significant health needs identified through the CHNA
• An evaluation of the impact of any actions that were taken, since the hospital facility finished conducting its immediately preceding CHNA, to address the significant health needs identified in the hospital facility's prior CHNA(s)
• Board approval, or equivalent

Implementation Strategy

The Implementation Strategy must include the following for all significant health needs identified in the CHNA:

• A description on how the hospital facility plans to address the health need; or
• An explanation on why the hospital facility does not intend to address the health need
• For each health need that you plan to address you will need to include the following:
  • A description of the actions the hospital facility intends to take to address the health need and the anticipated impact of these actions
  • A description of the resources the hospital facility plans to commit to address the health need
  • A description of any planned collaboration between the hospital facility and other facilities or organizations in addressing the health need
• Board approval, or equivalent

^* These are summarized guidelines as of 2/13/15 and should not be substituted for legal advice. For full information on IRS requirements please consult your attorney and visit: IRS Community Health Needs Assessment Rule 12/31/14