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Bond Schoeneck & King PLLC

Health Care: New IRS Requirements For Charitable Hospitals (4/15)

Bond Schoeneck & King PLLC on

The IRS published its long awaited final rule December 31, 2014 to implement certain requirements of the Affordable Care Act (the ACA). The ACA added a new provision in Section 501(r) of the Tax Code, which creates additional...more

Poyner Spruill LLP

Nonprofit Hospitals Face Additional Regulatory Burdens in Financial Assistance and Debt Collection

Poyner Spruill LLP on

Roughly 60 percent of hospitals nationwide either have received or are seeking tax-exempt status under the United States Treasury Department (Treasury) and Internal Revenue Service (IRS) rules and regulations. With new final...more

Bradley Arant Boult Cummings LLP

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

Bradley Arant Boult Cummings LLP on

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

Epstein Becker & Green

Time to Freshen Up Your Charity Care Policies: Treasury and IRS Issue Final 501(r) Regulations

Epstein Becker & Green on

Among the many new requirements of the Patient Protection and Affordable Care Act of 2010 (“Affordable Care Act” or “ACA”) are amendments to the Internal Revenue Code (“IRC”) that formalize and impose some uniformity in the...more

K&L Gates LLP

Final Rule Sets Out Detailed Requirements for Charitable Hospitals

K&L Gates LLP on

On December 31, 2014, the Treasury Department and the Internal Revenue Service (“IRS”) published a final rule (the “Final Rule”) implementing the requirements in Internal Revenue Code Section 501(r) for tax-exempt hospitals...more

Dorsey & Whitney LLP

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

Dorsey & Whitney LLP on

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

King & Spalding

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

King & Spalding on

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

Saul Ewing Arnstein & Lehr LLP

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

Saul Ewing Arnstein & Lehr LLP on

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

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

Baker Donelson

IRS Proposes Regulations Regarding Community Health Needs Assessments for Charitable Hospitals

Baker Donelson on

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

BakerHostetler

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

BakerHostetler on

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

Bradley Arant Boult Cummings LLP

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

Bradley Arant Boult Cummings LLP on

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

Baker Donelson

IRS Issues Proposed Regulations Addressing Community Health Needs Assessment

Baker Donelson on

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

Ballard Spahr LLP

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

Ballard Spahr LLP on

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

Mintz - Health Care Viewpoints

IRS Provides Additional Guidance for Non-Profit Hospitals

Mintz - Health Care Viewpoints on

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

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