Did Performing Community Health Needs Assessments Increase Community Health Program Spending by North Carolina's Tax-Exempt Hospitals?

• Published in: Population health management Vol. 22; no. 4; p. 339
• Main Authors: Fos, Elmer B, Thompson, Michael E, Elnitsky, Christine A, Platonova, Elena A
• Format: Journal Article
• Language: English
• Published: United States 01.08.2019
• Subjects: Community Health Services - economics; Health Expenditures; Hospitals, Community - economics; Humans; Longitudinal Studies; Needs Assessment; North Carolina; Population Health; Tax Exemption; North Carolina; tax-exempt hospitals; population health; community health; community benefit spending; community health needs assessment

As of March 23, 2012, the Internal Revenue Service (IRS) requires tax-exempt hospitals to conduct a Community Health Needs Assessment (CHNA) every 3 years. This study assessed whether the IRS CHNA mandate incentivized North Carolina's tax-exempt hospitals to increase investments in community he...