In This Issue:

- What You Should Do

- Background

- Final Regulations

- Hospital Facilities and Organizations

- Failures to Satisfy the Requirements of Section 501(r)

- Community Health Needs Assessments

- Financial Assistance Policies and Emergency Medical Care Policies

- Limitation on Charges

- Billing and Collection

- For More Information

- Excerpt from What You Should Do:

Charitable hospitals should carefully review the final regulations and ensure that they will be in compliance by the tax year beginning after Dec. 29, 2015. For tax years beginning before Dec. 29, 2015, charitable hospitals may continue to rely on a reasonable, good faith interpretation of Section 501(r), which includes compliance with the previously issued proposed regulations or with the final regulations.