Question: Now that community health needs assessments are required under the Affordable Care Act should their cost still be reported as community benefit under Category G? CHA guidance suggests not reporting activities that are required (either by law, regulation or professional standards).
Recommendation: We recommend reporting the costs associated with community health needs assessments. This activity is specifically mentioned as a reportable cost in Category G. Community Benefit Operations in the instructions for IRS Form 990 Schedule H.
(Updated November 2013)