Tax-exempt Status

Download the full report here. Improving the health of their communities is at the heart of every hospital’s mission. For example, tax-exempt hospitals annually demonstrate accountability to the communities they serve by reporting to IRS on the benefits they provide to their community using the…
The Illinois Supreme Court today unanimously upheld the state’s hospital property tax exemption law, rejecting the plaintiff’s argument that the statute was unconstitutional because it failed to expressly mention the constitutional requirements for exemption.
The AHA, assisted by Ernst & Young LLP, has previously collected Schedule H tax filings to assist in advocacy efforts and demonstrate the community benefit tax-exempt hospitals provide to their communities.
Compliance with the Affordable Care Act and Final IRS Section 501(r) Regulations
AHA today asked the Department of Treasury and Internal Revenue Service to issue guidance to help tax-exempt hospitals and health systems comply with certain provisions of the Tax Cuts and Jobs Act of 2017.
AHA responds to the US Department of Treasury Office of Tax Policy request for guidance on questions raised by new tax law.
In 2015 alone, the most recent year for which data is available, those tax-exempt hospitals participating in the 340B drug savings program provided $51.7B in total benefits to their communities.
A coalition of 35 national organizations, including the AHA, today urged House and Senate leaders to “protect in full” the current federal income tax treatment of private activity bonds, as envisioned by the Senate version of the Tax Cuts and Jobs Act.
The Senate voted 51-49 early Saturday to approve tax reform legislation, which includes provisions that would repeal enforcement of the Affordable Care Act mandate that most individuals have health insurance, eliminate hospitals’ ability to access low-cost capital financing through advance…