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Under the regulations of the Affordable Care Act of 2010, the Internal Revenue Service (IRS) requires charitable 501 (c)3 hospitals to conduct a Community Health Needs Assessment (CHNA) at least once every three years. Additionally, such hospitals must adopt an implementation strategy to meet the identified needs of its community. The requirement applies to organizations that operate a facility required by a state to be licensed, registered, or otherwise recognized as a hospital and are determined to have hospital care as their primary function or purpose for exemption.

The new IRS rule also requires greater transparency in the process. In addition to this benefit, it emphasizes the need for hospitals to work in concert with community leaders and local public health experts. Both the CHNA and implementation strategy must be adopted by the governing body of the hospital, or a committee, or other party authorized by the governing body to act on its behalf. The current CHNA and Implementation Strategy were completed in 2016 and adopted by Carrier Clinic^®’s Board of Trustees on December 6, 2016.