Share with your friends

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.


Related content

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 |

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal