CHNA

News & Analysis as of

IRS Issues Additional ACA Requirements for Tax-Exempt Hospitals

On December 31, 2014, the IRS published final regulations providing guidance on the community health needs assessment and financial assistance policy requirements for charitable hospitals under the ACA. ...more

IRS Issues Long-Awaited Final Regulations for Charitable Hospitals

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

IRS Publishes Final Guidance for Tax-Exempt Hospitals Regarding Section 501(r) Compliance

On December 29, 2014, the Internal Revenue Service (“IRS”) released final regulations pertaining to Section 501(r) of the Internal Revenue Code of 1986, as amended (the “Code”). The final regulations may be found here (“Final...more

IRS Issues Final Regulations for Charitable Hospitals

On December 29, 2014, the Internal Revenue Service and the Department of Treasury issued final regulations on requirements described in Section 501(r) for charitable hospitals exempt from federal income tax under Section...more

IRS Releases Final Regulations on Requirements for Tax-Exempt Hospitals Under Section 501(r)

On December 29, 2014, final regulations were released under Internal Revenue Code section 501(r). Enacted as part of the Patient Protection and Affordable Care Act in 2010 (the “ACA”), section 501(r) requires tax-exempt...more

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

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

IRS Proposes Key Changes to Schedule H's Community Health Needs Assessment and Financial Assistance Policy Questionss

On October 8, 2014, the IRS released drafts of the 2014 Form 990, Schedule H and Instructions, proposing significant changes related to a hospital facility's compliance with Section 501(r) of the Internal Revenue Code. These...more

Advocacy Organizations’ Complaint Puts a Spotlight on Potential Noncompliance by Nonprofit Hospitals

On August 25, two advocacy organizations filed a complaint with the Internal Revenue Service (IRS) alleging noncompliance by a hospital system with respect to certain community benefit requirements imposed by the Patient...more

Tax-Exempt Hospitals: IRS Issues Proposed Revenue Procedure to Correct and Disclose Failure to Meet 501(r) Requirements

The Internal Revenue Service (“IRS”) on December 30, 2013 issued a proposed revenue procedure that outlines steps to correct and disclose failures to meet the requirements of new section 501(r) of the Internal Revenue Code...more

IRS Provides Updated Guidance And Transition Rules On Community Health Needs Assessments

In This Issue: - What You Need to Know: ..Background ..Key Provisions of the Proposed Regulations ..Identifying the Hospital Facility ..Defining the Community Served ..Assessing Community...more

An Overview of the IRS’s Proposed Rule on Community Health Needs Assessments

On April 5, 2013, the Internal Revenue Service (IRS) officially issued proposed regulations addressing the requirement under Section 501(r)(3) of the Internal Revenue Code (Code) that tax-exempt hospitals conduct community...more

IRS Proposes Regulations Regarding Community Health Needs Assessments for Charitable Hospitals

The IRS has released its proposed regulations [PDF] detailing the requirements for conducting and reporting Community Health Needs Assessments (CHNAs) under section 501(r)(3) of the Internal Revenue Code, which were...more

IRS Releases Community Health Needs Assessment and Other Guidance for Charitable Hospitals

On April 3, the U.S. Treasury Department released proposed regulations that provide guidance on the community health needs assessment (CHNA) requirements for charitable hospitals under § 501(r)(3) of the Internal Revenue...more

IRS Issues Proposed Regulations on the New Community Health Needs Assessments Required for Charitable Hospitals

On April 5, 2013, the Internal Revenue Service published proposed regulations (Proposed Regulations) in the Federal Register that provide guidance to charitable hospital organizations on the community health needs assessment...more

IRS Issues Proposed Regulations Addressing Community Health Needs Assessment

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

IRS Issues Proposed Regulations for Section 501(c)(3) Tax-Exempt Hospitals Regarding the Community Health Needs Assessment...

On April 5, 2013, the Internal Revenue Service ("IRS") published proposed regulations ("Proposed Regulations") providing guidance regarding certain aspects of Section 501(r) of the Internal Revenue Code ("Code"), which...more

Proposed IRS Regulations Address Community Health Needs Assessment for Tax-Exempt Hospitals

The IRS has recently proposed regulations affecting tax-exempt hospitals that provide guidance and comfort about the consequences of failing to meet the community health needs assessment (CHNA) requirement. ...more

IRS Provides Additional Guidance for Non-Profit Hospitals

Last week, the IRS issued a Notice of Proposed Rulemaking (“2013 Proposed Rule”) regarding the community health needs assessment (“CHNA”) requirement of 26 U.S.C. § 501(r)(3) (added to the Internal Revenue Code by the...more

IRS Issues Proposed Regulations Regarding Community Health Needs Assessments and Sanctions for Violations of the Section 501(r)...

On April 5, 2013, the IRS published a proposed rule in the Federal Register (the Proposed Rule) interpreting Internal Revenue Code section 501(r)’s community health needs assessment (CHNA) requirements applicable to...more

19 Results
|
View per page
Page: of 1