News & Analysis as of

Patient Protection and Affordable Care Act (PPACA) › Charitable Organizations

The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal... more +
The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal subsidies to reduce the number of uninsured citizens. less -
Rivkin Radler LLP

Hospitals and Community Benefit: Senators See a Shortfall

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For many weeks, we’ve been hearing about the IRS’s plans to use the funding provided under the Inflation Reduction Act[i] to increase and expand its compliance and enforcement efforts with respect to the wealthy, high-income...more

Holland & Knight LLP

Religious Institutions Update: March 2023

Holland & Knight LLP on

Donors State Claims for Misuse of Their Funds, But Not as a Class Action - In Carrier v. Ravi Zacharias Int'l Ministries, Inc. No. 1:21-CV-3161-TWT, 2022 WL 1540206 (N.D. Ga. May 13, 2022) and Carrier v. Ravi Zacharias...more

Holland & Knight LLP

Senate Finance Committee Begins Review of Nonprofit Hospitals

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• Based on a new review of nonprofit hospitals by Senate Finance Committee Chairman Charles Grassley (R-Iowa), a congressional investigation is expected that directly requests a number of specific hospitals to answer...more

Holland & Knight LLP

Nonprofit Hospitals Should Ensure Compliance with Section 501(r)

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The Affordable Care Act (ACA) added significant new statutory requirements in 2010 that must be met by all hospitals seeking or maintaining exemption from federal income tax as Section 501(c)(3) organizations (charitable...more

Nilan Johnson Lewis PA

501(r) Audits Are Here: What You Need to Know

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The Affordable Care Act imposed new requirements on tax-exempt hospitals under Section 501(r) of the Internal Revenue Code. Section 501(r) and its implementing regulations present a complex framework intended to promote...more

Holland & Knight LLP

Reminder to Charitable Hospitals: Final Section 501(r) Regulations Effective

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Section 501(r) of the Internal Revenue Code was added by the Affordable Care Act (ACA) and imposes significant new requirements on charitable hospitals. At a very summary level, this section requires charitable hospitals...more

Locke Lord LLP

IRS Clarifies Financial Assistance Policy Requirements for Charitable Hospital Organizations

Locke Lord LLP on

The Internal Revenue Service (IRS) has clarified the requirements for charitable hospital organizations required to adopt a financial assistance policy. For large hospitals or hospitals using the services of multiple private...more

Akerman LLP - Health Law Rx

IRS Says Hospitals Must List Physicians in Financial Assistance Policies

Akerman LLP - Health Law Rx on

On June 26, 2015, the Internal Revenue Service (IRS) issued guidance to clarify how charitable hospitals may comply with regulations issued by the Department of Treasury under the Patient Protection and Affordable Care Act...more

Bond Schoeneck & King PLLC

Health Care: New IRS Requirements For Charitable Hospitals (4/15)

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The IRS published its long awaited final rule December 31, 2014 to implement certain requirements of the Affordable Care Act (the ACA). The ACA added a new provision in Section 501(r) of the Tax Code, which creates additional...more

Poyner Spruill LLP

Nonprofit Hospitals Face Additional Regulatory Burdens in Financial Assistance and Debt Collection

Poyner Spruill LLP on

Roughly 60 percent of hospitals nationwide either have received or are seeking tax-exempt status under the United States Treasury Department (Treasury) and Internal Revenue Service (IRS) rules and regulations. With new final...more

Best Best & Krieger LLP

Charitable Hospital Organizations and the Affordable Care Act

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The IRS has issued final regulations providing guidance on certain complex requirements imposed on charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. Specifically, the...more

Polsinelli

IRS Issues Long-Awaited Final Regulations for Charitable Hospitals

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In This Issue: - What You Should Do - Background - Final Regulations - Hospital Facilities and Organizations - Failures to Satisfy the Requirements of Section 501(r) - Community...more

BakerHostetler

IRS Issues Final Regulations on Requirements for Charitable Hospital Organizations

BakerHostetler on

On December 29, 2014, Final Regulations providing guidance regarding the requirements for charitable hospital organizations were issued by the Internal Revenue Service (IRS). The ACA, enacted March 23, 2010, added new...more

King & Spalding

The Treasury Department and the IRS Release Final Regulations Interpreting Internal Revenue Code Section 501(r)’s Requirements for...

King & Spalding on

On December 29, 2014, the Treasury Department and the IRS (collectively, the IRS) released final regulations under Internal Revenue Code Section 501(r) after taking into account comments received in response to proposed...more

Faegre Drinker Biddle & Reath LLP

IRS Publishes Final Regulations for Charitable Hospitals

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General Background - The ACA added new Internal Revenue Code (Code) section 501(r), which describes criteria hospital organizations must meet to be recognized as exempt from federal income tax under Code section...more

Baker Donelson

IRS Issues Proposed Regulations Addressing Community Health Needs Assessment

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Earlier this month, the Internal Revenue Service (IRS) released proposed regulations addressing various requirements imposed upon charitable hospitals qualifying under Section 501(c)(3) of the Internal Revenue Code (Code). In...more

Proskauer - Not for Profit/Exempt...

A Full Plate for the IRS: IRS Releases 2012 Exempt Organizations 2012 Annual Report and 2013 Workplan

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At the end of January, 2013, the IRS Exempt Organizations Group (“EO”) released its annual report, highlighting EO’s 2012 accomplishments and outlining its priorities for 2013. This year’s report was significantly more...more

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