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To merit their federal tax-exempt status, nonprofit hospitals must report on the “community benefits” – previously called charity care – that contribute to the health and well-being of surrounding communities. Hospital community benefits typically include free and discounted care to uninsured and low-income patients, initiatives to increase access to care, medical research, and training for health professionals (see The Hilltop Institute). The Affordable Care Act of 2010 established additional requirements for nonprofit-hospital community-benefit reporting, including financial assistance policies for low-income patients, and community health needs assessments (CHNAs). CHNAs are completed to alert the hospital to the community benefits that are most needed. Hospitals must publicly report CHNA findings and community benefit every three years. In contrast to Community Benefits Agreements, the reporting of Hospital Community Benefits is enforced by the IRS. See this report for more information on community benefit requirements.