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Hospitals Tax Exemptions

Seyfarth Shaw LLP

Code Red: AHA and FHA Acknowledge Industry Distortions to Emerge from the Threat to Regulate Nonprofit Hospitals Wherever Possible

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As we recently reported, in its Final Rule banning most worker non-competes, the Federal Trade Commission (“FTC”) previously warned of its intent to vigorously enforce its non-compete ban wherever possible, which may include...more

Rivkin Radler LLP

Hospitals and Community Benefit: Senators See a Shortfall

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For many weeks, we’ve been hearing about the IRS’s plans to use the funding provided under the Inflation Reduction Act[i] to increase and expand its compliance and enforcement efforts with respect to the wealthy, high-income...more

Franczek P.C.

Hospital Charitable Tax Exemption Upheld by Illinois Appellate Court

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Last month, in the case Carle Foundation v. Dept. of Revenue, the Fourth District Court of Appeals issued its latest decision regarding hospital property tax exemptions. The Court upheld a trial court judgment awarding the...more

Rivkin Radler LLP

Hospital As Educational Organization? The Mayo Clinic’s UBIT Refund Claim

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Like Peas in a Pod? What do private, not-for-profit colleges and hospitals have in common? There are quite a few items that come immediately to mind: •They may qualify for exemption from federal income tax. •Tax-exempt...more

White and Williams LLP

Appellate Court Upholds Denial of Property Tax Exemption to Non-Profit

Across the United States, public schools are primarily funded by property taxes based on assessments on both the land and buildings within the taxing district. Historically, however, non-profit hospitals, health centers,...more

Saul Ewing LLP

Pennsylvania Commonwealth Court Rejects Four Nonprofit Hospital Property Tax Exemption Applications in Montgomery and Chester...

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​On February 10, 2023, the Pennsylvania Commonwealth Court issued four separate but related opinions denying property tax exemptions for four hospitals that had been purchased by the Tower Health system....more

Lathrop GPM

A Question for Minnesota Hospitals: Is Your Clinic Space Properly Classified as Tax-Exempt?

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After a recent decision of the Minnesota Supreme Court, Minnesota hospitals should analyze whether hospital-owned clinics and other facilities may now qualify for an exemption from property tax. In its decision in Perham...more

White and Williams LLP

[Webinar] Non-Profit Healthcare Organizations: How To Keep Your Property Tax Exemption - March 23rd, 12:00 pm - 12:30 pm EST

Across the U.S., many large, non-profit health systems, hospitals, and healthcare providers pay little, if any, property taxes. The long-held property tax exemption is under attack from revenue-hungry tax authorities. Jared...more

Bricker Graydon LLP

Changes coming to Ohio’s real property tax exemption laws

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Beginning in 2022, Ohio will require owners of exempt real property to notify the county auditor if the property “ceases to qualify for exemption.” House Bill 110 - the most recent budget bill - included a provision that...more

Foley & Lardner LLP

Spotlight on PACE: PACE Projects From Downtown Redevelopments to Dairy Farms

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Property Assessed Clean Energy (“PACE”) has been maturing into a distinct asset class over the last decade. Foley has been involved in PACE since its early days, from highlighting the three early models program developers...more

Ballard Spahr LLP

New Jersey Reinstates Property Tax Exemption for Nonprofit Hospitals

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Summary - New Jersey Gov. Phil Murphy signed into law legislation that restores property tax exemptions for nonprofit hospitals. However, the law requires New Jersey nonprofit hospitals to make a community service...more

Dickinson Wright

Tax Tip for Tax-Exempt Hospitals: IRS Relief for the Community Health Needs Assessments Requirements

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Recognizing the increased burdens that the COVID-19 pandemic has placed on hospitals, the IRS has relaxed its deadline for meeting the Community Health Needs Assessments (CHNA) requirements per Internal Revenue Code Section...more

Bricker Graydon LLP

Hospitals: Annual filing deadline to seek real estate tax exemption is near

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While Ohio law presumes that all real estate is taxable, hospitals can achieve substantial tax savings by seeking exemption from real property taxation for property they own and use to provide health care services pursuant to...more

Snell & Wilmer

Don’t Risk Losing Your Property Tax-Exempt Status - File Affidavit by March 1

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Arizona’s ad valorem property tax exemptions that are granted to many categories of exempt organizations (e.g., healthcare centers and institutions, arts and science organizations, and charitable community service providers)...more

Hinshaw & Culbertson LLP

Illinois Supreme Court Upholds Constitutionality of Hospital Property Tax Exemption Law

In the closely watched Oswald v. Beard case decided last Thursday, the Illinois Supreme Court unanimously upheld the constitutionality of a 2012 law which grants a hospital charitable property tax exemption if the value of...more

Franczek P.C.

Illinois Supreme Court Finds Hospital Tax Exemption Constitutional

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Yesterday, the Illinois Supreme Court issued a decision in Oswald v. Hamer marking the latest chapter in a controversy dating to 2003. The decision finds that Section 15-86 of the Illinois Property Tax Code, which provides a...more

Franczek P.C.

Illinois Supreme Court Hears Oral Argument on Hospital Property Tax Exemptions

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Yesterday, the Illinois Supreme Court heard oral argument in Oswald v. Beard, a case challenging the constitutionality of the statute exempting most hospitals from paying any property taxes. ...more

Burr & Forman

South Carolina Tax Litigation Update: First Quarter 2018

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There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more

McDermott Will & Emery

Corporate Law & Governance Update - March 2018

McDermott Will & Emery on

Strategy and the Decline—or Rise—of the Inpatient Hospital - A series of new media reports and consultant commentary on industry evolution highlight the increasing pressure on health system boards to fully engage in...more

Dorsey & Whitney LLP

Advance Refunding Bond Legislation of Interest to Non-Profit Hospitals and Senior Living Organizations

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On February 13, in a matter of special note to non-profit hospitals and senior living organizations across the country, legislation was introduced in the United States House of Representatives that would restore tax exemption...more

Sheppard Mullin Richter & Hampton LLP

Tax Reform: Nonprofits and their Executives Brace for Impact

The Senate voted yesterday to begin formal negotiations with the House of Representatives to reconcile their two versions of the Tax Cuts and Jobs Act, a bill that seeks to make sweeping changes to federal tax law....more

Poyner Spruill LLP

IRS Revokes Hospital's Exemption Under Section 501(c)(3) for Failure to Comply with Community Health Needs Assessment Requirements...

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On August 4, 2017, the Internal Revenue Service (IRS) released its first revocation of a hospital’s tax exemption under Internal Revenue Code (IRC) Section 501(c)(3) for failure to comply with Section 501(r) of the Affordable...more

Franczek P.C.

Hospital and Homeowner Property Tax Exemptions Examined by Illinois Courts

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Illinois Courts are currently examining several different aspects of property tax exemptions, all of which impact the revenues of school districts and other units of local government. Most notably, the Illinois Supreme Court...more

Hinshaw & Culbertson LLP

Illinois Supreme Court Grants Petition to Appeal Ruling on Constitutionality of Illinois Hospitals’ Property Tax Exemption Law

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Illinois hospitals continue to face uncertainty regarding the law under which they may seek exemption from property taxes. As reported in our March 30, 2017, Health Law Alert, the Illinois Supreme Court declined to rule on...more

Baker Donelson

Court Puts the Brakes on Whistleblower's FCA Parking Claims

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The Department of Justice (DOJ) reports that, in fiscal year 2016 ending September 30, it obtained more than $4.7 billion in settlements and judgments from civil cases involving fraud and false claims. More than half of this...more

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