Since the March 2010 passage of the Patient Protection and Affordable Care Act, the IRS has released information to help small businesses, including small nonprofits, understand how a provision in the extensive legislation may allow them to claim a tax credit if providing health insurance as an employee benefit. In its recently released Notice 2010-44, the IRS provides guidance on the credit and instructions for claiming it. The tax credit applies to employers with fewer than 25 employees and average wages below $50,000 per year. To receive the credit, employers must be paying at least half the health insurance premiums for their employees.