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
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
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
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
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