Tax Law

Read Nonprofit Law updates, news, and legal commentary from leading lawyers and law firms:

News & Analysis as of May 24, 2013

Higher Education Oversight and Governance: Role of a College Board of Trustees

IRS Provides Additional Guidance for Non-Profit Hospitals

by Kate Stewart | Mintz Levin - Health Law on 4/10/2013

Last week, the IRS issued a Notice of Proposed Rulemaking (“2013 Proposed Rule”) regarding the community health needs assessment (“CHNA”) requirement of 26 U.S.C. § 501(r)(3) (added to the Internal Revenue Code by the...more

New Guidance for Tax-Exempt Hospitals on Community Health Needs Assessment and Other Section 501(r) Requirements

by Ropes & Gray LLP on 4/10/2013

On April 5, the Treasury Department released proposed regulations that provide guidance on the community health needs assessment (“CHNA”) and other requirements for tax-exempt hospitals under section 501(r) of the Internal...more

What the Local Government Center’s Reorganization Means to Communities (And Taxpayers)

by Bernstein Shur on 12/13/2012

This New Hampshire Public Radio Broadcast features Bernstein Shur Attorney Andru Volinsky. The on-going fight between the state of New Hampshire and one of the nation’s largest insurance risk pool managers is an...more

AHA Submits Letter to IRS Requesting Updates to the Agency’s Private Business Procedure (Revenue Procedure 97-13) Based On PPACA...

by King & Spalding on 11/26/2012

In a letter dated November 15, 2012, the American Hospital Association (AHA) requested that the IRS update IRS Revenue Procedure 97-13 (Rev. Proc. 97-13) as part of its implementation of the Patient Protection Affordable Care...more

Don’t Play and Also Pay: What Nonprofit Employers Need to Know about Navigating the Employer-Sponsored Health Coverage Mandate

by Venable LLP on 9/21/2012

The Internal Revenue Service (IRS) recently issued much-anticipated guidance regarding the application of the employer-sponsored health coverage mandate (often called the “play or pay rules” under health care reform). If a...more