Notice 2020-56PDF postponed until December 31, 2020 the due date for Community Health Needs Assessments (CHNAs) required to be conducted and any implementation strategy due to be adopted on or after April 1, 2020, and before December 31, 2020. Hospitals using the relief that file before December 31, 2020 should state in the narrative of Part V, Section C, of Schedule H that they are eligible for and are relying on the relief provided in the Notice, and should not be treated as failing to meet the requirements described in instructions prior to December 31, 2020. For further information, see the Notice and IR 2020-156.
