Compliance Checklist for Nonprofit Hospitals on New Tax-Exemption Requirements


The Patient Protection and Affordable Care Act (H.R. 3590), enacted on March 23, 2010, includes new requirements for nonprofit hospitals in order to maintain their Section 501(c)(3) tax-exempt status. If a nonprofit hospital organization operates more than one hospital facility, each facility within the organization will also need to meet the new requirements. The hospital organization will not be treated as a Section 501(c)(3) organization with respect to any of its facilities that independently fail to meet the new requirements.

The checklist is designed to help nonprofit hospitals and hospital systems confirm that their facility or organization will be in compliance with the new rules. The checklist items below (except for the community health needs assessment) are required to be met for tax years beginning after March 23, 2010. We recommend reviewing the checklist as soon as possible to identify areas of possible noncompliance.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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