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Nonprofits Insurance Tax

Read need-to-know updates, commentary, and analysis on Nonprofits issues written by leading professionals.

IRS Denial of Section 501(c)(3) Status for a Commercial ACO

The IRS recently released a ruling, Private Letter Ruling (“PLR”) 201615022, denying Section 501(c)(3) tax-exempt status to a “commercial” accountable care organization (“ACO”). This is the IRS’ first published guidance...more

Brother, Can You Spare a Dime?

by Gerald Nowotny on

Using Private Placement Variable Deferred Annuity (GAC) Contracts to Enhance the After-Tax Investment Return of Tax Exempt and Foreign Investors in Direct Lending Investments - Overview - Domestic and foreign...more

President Obama Approves the Consolidated Appropriations Act with Key Employee Benefits Provisions

The Consolidated Appropriations Act to fund the government through 2016 was passed and enacted on December 18. The law contains a number of benefits-related provisions, including a two-year delay of the 40-percent excise tax...more

IRS Provides Additional Guidance for Non-Profit Hospitals

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

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

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

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

IRS Proposes New Detailed Rules for Tax-Exempt Hospitals on Charity Care, Emergency Care, Billing and Collection

by Holland & Knight LLP on

On June 22, 2012, the Internal Revenue Service (IRS) released for publication in the June 26 Federal Register a proposed rule implementing several of the new requirements for tax-exempt organizations imposed under Section...more

Health Headlines - July 18, 2011

by King & Spalding on

In This Issue: - IRS Releases Community Health Needs Assessment Guidance for Tax-Exempt Hospitals - California Department Of Insurance Issues Order to Show Cause Against Blue Shield of California for Denying Autism...more

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