New Mobile and Web Accessibility Requirements
Not-for-profit (NFP) organizations that receive federal financial assistance from the U.S. Department of Health and Human Services (HHS) should begin preparing for new web and mobile accessibility requirements. HHS issued updated regulations under Section 504 of the Rehabilitation Act that establish specific digital accessibility standards for organizations receiving HHS financial assistance, requiring covered organizations to ensure applicable web content and mobile applications conform to Web Content Accessibility Guidelines (WCAG) 2.1 Level A and Level AA by the applicable compliance date.
For not-for-profits, this is more than a website update. It touches how financial statements, annual reports, and program information are shared with the public, and it's the kind of cross-functional requirement where governance, IT, and compliance need to be on the same page. Clark Schaefer Hackett's Not-for-Profit Group works with organizations across the HHS funding landscape, including community health centers, behavioral health organizations, and social service agencies, to help them get ahead of exactly this kind of regulatory change.
Who Is Affected by the New HHS Web Accessibility Requirements?
The HHS regulation applies to programs or activities that receive federal financial assistance from HHS. As a result, NFP organizations should evaluate whether they receive HHS funding directly or through a pass-through arrangement.
Examples of NFP organizations that may be affected include community health centers, behavioral health organizations, social service agencies, senior service providers, organizations receiving Administration for Children and Families grants, certain healthcare providers, and other NFPs receiving HHS grants or assistance.
What Is Required?
Covered organizations must ensure that applicable web content and mobile applications they provide or make available comply with WCAG 2.1 Level A and Level AA.
Common accessibility considerations may include alternative text for images, proper document structure and headings, keyboard navigation capability, sufficient color contrast, accessible tables and forms, and compatibility with screen-reader technology.
Compliance Deadlines
The compliance deadline depends on the size of the organization:
15 or more employees — May 11, 2027
Fewer than 15 employees — May 10, 2028
Potential Impact on Financial Reporting
While the regulation focuses on websites and mobile applications, NFP organizations should also consider the accessibility of financial information posted publicly on their websites.
Examples may include audited financial statements, annual reports, reports to donors and stakeholders, Single Audit reports, federal award reporting information, and other publicly available PDF documents.
Management is responsible for the information it publishes and makes available online. Organizations may therefore need to evaluate whether documents posted to their websites are accessible to individuals with disabilities.
What Should Boards and Management Do Now?
Determine whether the regulation applies. Review your funding sources and identify whether your organization receives HHS financial assistance.
Assess your website and mobile applications. Conduct an accessibility review to identify potential gaps between current practices and WCAG 2.1 requirements.
Inventory publicly available documents. Create a list of financial statements, annual reports, grant reports, policy documents, and program information currently posted on your website.
Discuss accessibility with service providers. Speak with website developers, software vendors, document preparation providers, and other consultants regarding their accessibility capabilities.
Incorporate accessibility into future planning. Organizations redesigning websites, implementing donor systems, or developing mobile applications should consider accessibility requirements during project planning rather than waiting until the compliance deadline.
Considerations for Annual Audits
As organizations prepare for these requirements, auditors and NFP management teams may wish to discuss whether financial reports will be posted publicly online, any accessibility expectations related to audit reports, preferred report formats for website publication, and responsibilities for maintaining accessibility compliance.
While auditors are responsible for issuing audit reports, management remains responsible for the organization's compliance with applicable laws and regulations and for the content made available on its website.
Getting Ahead of the Deadline
The new HHS accessibility requirements represent an important change for NFP organizations receiving HHS funding. Although the effective dates do not begin until 2027 and 2028, organizations that start planning now will be better positioned to achieve compliance efficiently and avoid last-minute challenges.
Board members, executive leadership, finance personnel, and information technology teams should work together to assess the organization's digital accessibility readiness and develop a plan for implementing any necessary improvements. Clark Schaefer Hackett's Not-for-Profit Group can help you fold this planning into your broader governance, compliance, and risk management processes, alongside the audit, tax, and advisory work we already provide for hundreds of NFP clients.
Ready to assess your organization's readiness?
Connect with a CSH not-for-profit advisor today to start the conversation and build a plan ahead of the 2027 and 2028 compliance dates.
Source references: HHS regulation at 45 CFR Part 84, Subpart I, "Web, Mobile, and Kiosk Accessibility"; DOJ regulation at 28 CFR Part 35, Subpart H, "Web and Mobile Accessibility"; WCAG 2.1 Level A and Level AA conformance requirements.
Note: This article is intended for general informational purposes and should not be construed as legal advice. Organizations should consult legal counsel or qualified accessibility professionals regarding compliance obligations specific to their facts and circumstances.
