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Health Care Providers › Private Letter Rulings

Bracewell LLP

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

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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

Akerman LLP - Health Law Rx

Hospitals Take Heed: Gradual Evolution of the IRS’ Position on Tax Exemption

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There has been much fanfare, but little discussion, among healthcare experts in the United States regarding the Internal Revenue Service recently published PLR 201731014. The Letter Ruling provides a good opportunity to...more

Foley & Lardner LLP

IRS Denies Exempt Status for Non-MSSP Accountable Care Organizations

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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

Akerman LLP - Health Law Rx

Accountable Care, Non-Profit Status and the Dangerous Ripple Effect it May Cause

Akerman LLP - Health Law Rx on

On April 8, 2016, the Internal Revenue Service (IRS) released Private Letter Ruling (PLR) 201615022, which denied tax-exempt 501(c)(3) status to a commercial accountable care organization (ACO). This ruling marks the first...more

McGuireWoods LLP

IRS Private Letter Ruling Provides Tax Planning Opportunities for Healthcare Companies

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The IRS recently issued PLR 201451009, providing that a management services company and two professional corporations (PCs) were members of the same affiliated group under Section 1504(a) of the Internal Revenue Code...more

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