News & Analysis as of

Exempt Organizations Hospitals Financial Assistance Policies

Bradley Arant Boult Cummings LLP

Implications of Final Regulations Under Internal Revenue Code Section 501(r)

The Internal Revenue Service replaced proposed regulations under Section 501(r) of the Internal Revenue Code (the “Code”) with final regulations in late 2014 (the “Final Regulations”). As enacted in the Patient Protection and...more

Polsinelli

IRS Issues Long-Awaited Final Regulations for Charitable Hospitals

Polsinelli on

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

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