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July 15, 2020

IRS postpones deadline for performing community health needs assessment requirements until December 31, 2020

In Notice 2020-56, the IRS extended the deadline for hospitals to conduct a community health needs assessment (CHNA) and adopt an implementation strategy to meet those needs if they were due to be completed on or after April 1, 2020, and before December 31, 2020. The deadline was originally postponed by Notice 2020-23 until July 15, 2020. A Tax Alert on the notice is forthcoming.