Understanding IRS Requirements for Iowa Charitable Hospital Organizations Section 501(r)(3): Community Health Needs Assessment

The IRS requires hospitals with a 501(c)(3) tax status to conduct a Community Health Needs Assessment (CHNA) every three years and develop an Implementation Strategy to address identified community health needs. This webinar will guide participants in first determining if this is a requirement for your hospital and will review the IRS required steps an eligible hospital must complete and document when conducting the CHNA and Implementation Strategy. Best practice examples will also be shared from a tax auditors’ perspective to support compliance. 

Funding for this webinar series was provided by the Health Resources Services Administration, Rural Hospital Flexibility Program (Catalog of Federal Domestic Assistance (CFDA) 93.241).

Target Audience

  • Hospital leadership
  • Population health
  • CHNA leads

Learning Objectives

  • Identify applicable tools and resources to understand IRS tax status
  • Describe the IRS required steps necessary when completing a CHNA and Implementation Strategy
  • Review best practice examples to support compliance with IRS requirements
Course summary
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Kristen M. Hankins, CPA

Senior Manager/Tax at FORVIS

Kristen is a member of FORVIS’ St. Louis tax team. She has more than nine years of tax experience with healthcare and nonprofit organizations, including foundations and various types of healthcare providers. In addition, she has had signif icant involvement in 501(r) compliance and community benefit reporting. Kristen is a 2009 graduate of The University of North Carolina at Chapel Hill, with a B.S.B.A. degree and a 2010 graduate with an M.Acc. degree.


Michael J. Engle, CPA

Partner/Tax at FORVIS

Mike is the regional tax leader for the Nonprofit Prac tice, the Public Sec t or Prac tice and the Healthcare Practice. He performs reviews of nonprofit activities to identify and help mitigate exposure areas related to private inurement, intermediate sanctions, worker classif ication and unrelated business taxable income issues. He also has extensive experience dealing with IRS examinations, obtaining favorable determination letters, private letter rulings and closing agreements. In addition, he was appointed to the IRS Advisory Committee on Tax Exempt and Government Entities and the AICPA Exempt Organizations Taxation Technical Resource Panel. He is a 1996 graduate of The University of Kansas, Lawrence, with a B.A. degree in business.

No continuing education is provided for this course. The user will receive a certificate of completion upon completing the course.

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