Postponed deadline, hospitals and community health needs under section 501(r)(3) (COVID-19)

Postponed deadline, hospitals, community health needs

The IRS today released an advance version of Notice 2020-56 to further postpone the deadline for hospital organizations that are required to meet the community health needs assessment (CHNA) rules under section 501(r)(3). The extended deadline is intended as relief in response to the coronavirus (COVID-19) pandemic.


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Earlier this year, the IRS issued Notice 2020-23 to postpone until July 15, 2020, the deadline for performing any CHNA requirement that is due to be completed on or after April 1, 2020, and before July 15, 2020. Read TaxNewsFlash

Notice 2020-56 [PDF 19 KB] provides a further postponement—until December 31, 2020—of the deadline for performing any CHNA requirement due to be completed on or after April 1, 2020, and before December 31, 2020.

For more information, contact a tax professional with KPMG’s Washington National Tax practice:

Ruth Madrigal | +1 202 533 8817 |

Preston Quesenberry | +1 202 533 3985 |

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