San Francisco Tax Preparation / CPA: IRS Postpones Deadline for CHNA Requirements

Filed in CCH NEWS FEED by on August 11, 2020

The IRS has further postponed, until December 31, 2020, the deadline for performing any community health needs assessment (CHNA) requirements due to be completed on or after April 1, 2020, and before December 31, 2020. Any hospital organization that is required to meet either of the CHNA requirements under Code Sec. 501(r)(3) on or after April 1, 2020, and before December 31, 2020 (Specified Time-Sensitive Action), is determined to be affected by the Coronavirus Disease 2019 (COVID-19) emergency for purposes of the relief.

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