Approximately five percent of Ohio’s net community benefit spending goes directly to supporting community health improvement, compared to the 7.5 percent national average. The Ohio Department of Health (ODH) recommends that hospitals work toward achieving, at a minimum, the national average and, over time, increase spending toward implementation strategies that support community health need priorities aligned with the State Health Improvement Plan (SHIP)/Community Health Improvement Plan (CHIP). Hospitals should identify community benefit dollars that can be dedicated toward the SHIP aligned priorities and strategies.

Beginning July 1, 2017, each Ohio tax-exempt hospital must submit IRS Form 990-Schedule H and the most current Community Health Needs Assessment (CHNA) and related Implementation Strategy (IS) to the ODH. The ODH will report on where each hospital’s community benefit dollars are allocated in comparison to the national and state averages. Be sure that your hospital is ready for this comparison.

Tax-exempt hospitals are expected to provide community benefits at least equal to their tax savings. We expect to see more regulations concerning CHNAs, addressing how these community benefit dollars are spent. Be sure to monitor our website for any future notices concerning CHNA.

The Author

Christine Kenney
Director of Regulatory Services