Linda Moroney

Linda Moroney

Drinker Biddle & Reath LLP

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IRS Denies Tax Exemption to Commercial ACO

On April 8, 2016, the IRS released a final adverse exemption determination with respect to an accountable care organization (ACO) formed by an unnamed nonprofit health care system. The adverse determination confirms and...more

4/27/2016 - ACOs Exempt Organizations IRS Medicare Medicare Shared Savings Program Tax Exemptions

Double Check Your Work: IRS to Step Up Section 501(r) Hospital Examinations

Tax-exempt hospitals will likely be targets of stepped up compliance checks and examinations in the coming months. Referencing the in-depth review of tax-exempt hospitals required by the Affordable Care Act (ACA), Donna...more

3/24/2016 - Affordable Care Act Charitable Organizations Exempt Organizations Hospitals IRS Section 501r

IRS Finalizes Regulations Under Section 501(r)

On December 29, 2014, the Internal Revenue Service issued final regulations under Section 501(r) of the Internal Revenue Code clarifying certain requirements applicable to charitable tax-exempt hospitals. ...more

1/23/2015 - Affordable Care Act Charitable Organizations Final Rules Financial Assistance Policy Hospitals Internal Revenue Code (IRC) IRS Non-Profits

Advocacy Organizations’ Complaint Puts a Spotlight on Potential Noncompliance by Nonprofit Hospitals

On August 25, two advocacy organizations filed a complaint with the Internal Revenue Service (IRS) alleging noncompliance by a hospital system with respect to certain community benefit requirements imposed by the Patient...more

9/5/2014 - Affordable Care Act CHNA Healthcare Hospitals IRS Non-Profits

IRS Introduces New Form 1023-EZ to Streamline Applications for 501(c)(3) Tax-Exempt Status

On July 1, 2014, the Internal Revenue Service (IRS) launched a new Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, that is intended to enable small...more

7/14/2014 - Form 1023 EZ IRS Tax Exemptions

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