For-profit corporations aim to generate profit for shareholders, while not-for-profit corporations have a charitable mission but are still subject to regulatory pressures. Not-for-profit hospitals must meet requirements under Section 501(c)(3) of the U.S. tax code to maintain their tax-exempt status, such as operating an emergency room open to all patients regardless of ability to pay. The Affordable Care Act introduced additional requirements for not-for-profit hospitals around conducting a community health needs assessment and adopting financial assistance policies.