Making a CHNA Widely Available to the Public
The Notice provides that a CHNA will be considered to be “conducted” in the taxable year that the
written report of the CHNA findings is made widely available to the public . The Notice also
indicates that the IRS intends to pattern its rules for making a CHNA “widely available to the public”
after the rules currently in effect for Forms 990. Accordingly, an organization would make a facility’s
written report widely available by posting on its website either (1) the report itself, in a readily
accessible format, or (2) a link to another organization’s website, along with instruction