Tax-exempt Status
3/26/2015
On Dec. 29 the Internal Revenue Service (IRS) and the Department of the Treasury issued final regulations implementing the requirements for charitable hospitals added by the Affordable Care Act.
This brief begins by providing essential background information and describes the regulatory framework through which federal and state policymakers exercise oversight of hospital community benefits. Next, it describes current hospital-reported programs and initiatives that target specific social…
The Department of the Treasury and Internal Revenue Service (IRS) on Dec. 30 posted two notices on their websites announcing additional guidance for tax-exempt hospitals regarding Section 501(r) requirements under the Patient Protection and Affordable Care Act.
An analysis of whether there are legal barriers to offering financial assistance to a patient by paying their health insurance premiums in participating health plans through the Health Insurance Marketplaces ("Exchanges") created by the Patient Protection and Affordable Care Act.
This brief focuses on updating significant points concerning community health needs assessment and other aspects of community benefit discussed in the earlier briefs, as well as on identifying and exploring more recent developments and emerging issues. Specifically, this brief discusses the…
The IRS and Department of the Treasury on April 5 issued proposed regulations on the community health needs assessment requirements for tax-exempt hospitals created by the Patient Protection and Affordable Care Act (Section 501(r) of the Internal Revenue Code).
Updated Schedule H and Instructions for 2012