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A. Purpose of the Community Health Needs Assessment
Internal Revenue Service Regulations
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In 1969, the Internal Revenue Service (IRS), defined the Community Benefit Standard for charitable tax-exempt hospitals as relieving the burden of governments by promoting general welfare in a community. In California, the 1994 California Community Benefit Legislation (SB 697) required all private non-profit hospitals to assume a social obligation to provide community benefits in the public interest in exchange for their tax-exempt status.
More recently, the Patient Protection and Affordable Care Act (ACA), enacted on March 23, 2010, introduced new requirements for nonprofit hospitals to maintain their tax-exempt status. Included in the new regulations of the Internal Revenue Code is a requirement that all nonprofit hospitals must conduct a Community Health Needs Assessment (CHNA) and develop an Implementation Strategy (IS) every three years (http://www.gpo.gov/fdsys/pkg/FR-2014-12-31/pdf/201430525.pdf).
Both the CHNA Reports and resultant IS Plans for Hoag Memorial Hospital Presbyterian are available publicly at: https://www.Hoag.org/about-Hoag/community-benefit/reports/
Collaborative Process
Joint CHNA The IRS regulations allow for the conduct of joint Community Health Needs Assessments (CHNA) when hospitals define their service area communities the same. In compliance with these regulations, this CHNA was conducted jointly by Hoag Hospital Newport Beach, Hoag Hospital Irvine and Hoag Orthopedic Institute. Project Oversight of the Community Health Needs Assessment process was overseen by: Minzah Malik, MPH, MBA Manager, Community Benefit Program and Lauren Tabios, MPH Specialist of Grants & Special Projects.
