On April 5, 2013, the Internal Revenue Service published proposed regulations that provide additional guidance to charitable hospital organizations on the community health needs assessment (CHNA) requirements and related excise tax and reporting obligations under the ACA. The regulations address the requirement a hospital organization conduct a CHNA at least once every three years, taking into account input from representatives of the broad interests of the community served by the hospital, and adopt an implementation strategy to meet the community health needs identified through the CHNA. The regulations also clarify the consequences for charitable hospital organizations failing to meet these requirements. Comments on the regulations and requests for a public hearing will be accepted until July 5, 2013.