Document Type


Publication Date



The purpose of this paper is to question the need for Certificates of Need at the state level. At the Federal level the Affordable Care Act requires hospitals must justify their community impact through a Community Health Needs Assessment (IRS Form 990 Schedule H) in order to retain their tax-exempt status. Not-for-profit hospitals will save money, time and personnel resources if the CON is combined with the CHNA and all states accept this change, no longer requiring the CON.


Smith, P. C., & Noe, K. (2014). Is The Community Health Needs Assessment Replacing the Certificate of Need? Journal of Health Care Finance, 42(2).

Included in

Accounting Commons



Tell us how this article helped you.