For years, hospitals that provide a significant amount of free and low-cost benefits and services to their communities have not been required to pay Federal taxes. These hospitals must be not-for-profit, and must meet certain requirements set by the Internal Revenue Service.
Schoolcraft Memorial has always been a non-profit organization, but in 2007 the hospital applied for and was granted a specific non-profit status as a charitable care organization under Section 501(c)(3) of the Internal Revenue Code (IRC).
On March 23, 2010, President Barack Obama signed into law the Patient Protection and Affordable Care Act (PPACA). One of its many requirements is that hospitals under IRC Section 501(r), in addition to the community benefits and services they have always provided, are now required to conduct a Community Health Needs Assessment (CHNA) once every three years.
In completing the CHNA, the hospital must consult with persons who represent the community’s interests, determine the priority health needs of the community, and develop an implementation strategy to meet those needs.
This assessment was recently completed and led by Sara Giles, Marketing Coordinator at Schoolcraft Memorial Hospital in connection with Ray Sharp, Director of Community Health Promotion & Education at Western Upper Peninsula Health Department.
Click on the link below to view the full report.