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.
I want to bring to your attention efforts by the Internal Revenue Service (IRS) to unjustifiably limit how hospitals can demonstrate they qualify for tax-exempt status, and recommend that Congress take action to reverse this decision and enact legislation that would hold the IRS accountable by…
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…
We are aware of the guidance the Centers for Medicare & Medicaid Services issued in its February 7, 2014 Q&A clarifying that it was not discouraging such subsidies from charitable foundations. Unfortunately, the Interim Final Rule issued on March 14 has created uncertainty regarding HHS’s…
The AHA supports the three-tier approach included in the proposed regulation for addressing noncompliance with the Section 501(r) requirements.
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.