News & Analysis as of

Section 501 Proposed Regulation

Polsinelli

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

Polsinelli on

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

Cozen O'Connor

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

Cozen O'Connor on

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

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