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Patient Protection and Affordable Care Act (PPACA) › Private Letter Rulings

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 -
Bracewell LLP

Hospital Loses its Section 501(c)(3) Status Due to Noncompliance with Section 501(r)

Bracewell LLP on

The IRS recently issued a Private Letter Ruling (the “PLR”) revoking a hospital organization’s section 501(c)(3) status for failing to comply with the section 501(r) requirements. In what may be a sign of things to come, the...more

Foley & Lardner LLP

IRS Denies Exempt Status for Non-MSSP Accountable Care Organizations

Foley & Lardner LLP on

In April, the IRS released a private letter ruling denying section 501(c)(3) status to an accountable care organization (“ACO”) that contracted with third-party payers outside of the Medicare Shared Savings Program (“MSSP”)....more

King & Spalding

American Hospital Association Urges IRS To Affirm that Tax-Exempt Hospitals Can Participate in Non-Medicare ACOs

King & Spalding on

The American Hospital Association (AHA) has written to John Koskinen, Commissioner of the Internal Revenue Service (IRS), and Mark Mazur, Assistant Secretary for Tax Policy at the Treasury Department, raising concerns about...more

Sheppard Mullin Richter & Hampton LLP

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

Sheppard Mullin Richter & Hampton LLP on

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

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