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Internal Revenue Service Non-Profit Hospitals

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Sheppard Mullin Richter & Hampton LLP

IRS Audits & Ongoing Scrutiny of Nonprofit Hospitals – Key Background & Action Steps

The IRS is underway with conducting audits of 35 §501(c)(3) hospitals, which it announced in June 2024, with a particular focus on “community benefit.” Targeted hospitals appear to be those who reported low community benefit...more

King & Spalding

Sen. Bernie Sanders Releases Report Alleging Non-Profit Hospital Systems Are Not Meeting Charity Care Requirements

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On October 10, 2023, Sen. Bernie Sanders (I-Vt.), Chairman of the Senate Health, Education, Labor, and Pensions (HELP) Committee, released a report alleging that certain non-profit hospital systems may not be providing the...more

King & Spalding

Senators Issue Letter Pressing the Internal Revenue Service for More Transparency Over Nonprofit Community Hospitals

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On August 7, 2023, a bipartisan group of four United States Senators issued a letter to the Internal Revenue Service (IRS), requesting information from the IRS on how it scrutinizes tax-exempt community hospitals. The letter...more

Stevens & Lee

FTC’s Proposed Non-Compete Ban: What Prior Decisions and Guidance May Reveal About the Impact on Nonprofit Healthcare Providers

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In a prior post, we discussed the FTC’s recently-issued Proposed Rule that would, if finalized in its current form, and with only limited exceptions, prohibit employers from using non-compete clauses. With respect the...more

Stevens & Lee

FTC Proposed Non-Compete Ban: Impact on Nonprofit Hospitals and Nonprofit Affiliates

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As has been extensively reported, on January 5 the Federal Trade Commission (“FTC”) proposed a rule (the “Proposed Rule”) that would, with only limited exceptions, prohibit employers from using non-compete clauses. More...more

White and Williams LLP

Non-Profit Hospital Ordered to Pay Property Taxes: A Shot Across the Bow

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A recent trial court decision could have significant, long-term consequences for the financial models of Pennsylvania non-profit healthcare providers. Ruling that three non-profit Chester County hospitals of the Reading,...more

Bricker Graydon LLP

IRS moves CHNA due dates to December 31, 2020

Bricker Graydon LLP on

Due to burdens placed on hospitals by the COVID-19 pandemic, the IRS provided additional relief to hospital organizations that must meet Community Health Needs Assessment (CHNA) requirements under section 501(r)(3) of the...more

Bracewell LLP

New Guidance: SBA Clarifies That Foreign Employees Must Be Counted for PPP

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The Small Business Administration has clarified through newly-issued guidance that employees of foreign affiliates must be counted when determining the size of a business for eligibility under the Paycheck Protection Program....more

Holland & Knight LLP

Senate Finance Committee Begins Review of Nonprofit Hospitals

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• Based on a new review of nonprofit hospitals by Senate Finance Committee Chairman Charles Grassley (R-Iowa), a congressional investigation is expected that directly requests a number of specific hospitals to answer...more

Bricker Graydon LLP

TCJA excise tax on excess executive compensation for nonprofits

Bricker Graydon LLP on

Beginning with the 2018 tax year, nonprofit organizations that pay their top executives more than $1 million per year are subject to a new 21 percent excise tax. ...more

Bricker Graydon LLP

ODH alignment recommendations for 2019 CHNA process

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Ohio Department of Health (ODH) alignment recommendations apply to each tax-exempt hospital, defined as a nonprofit or government-owned hospital, that is exempt from income tax under section 501(c)(3) of the Internal Revenue...more

King & Spalding

Congressional Leaders Focusing Sights on Nonprofit Hospitals

King & Spalding on

On February 15, 2018, Senate Finance Committee Chairman Orrin Hatch and senior committee member Senator Charles Grassley sent a letter to David Kautter, acting commissioner of the Internal Revenue Service (IRS), requesting...more

Holland & Knight LLP

Nonprofit Hospitals Should Ensure Compliance with Section 501(r)

Holland & Knight LLP on

The Affordable Care Act (ACA) added significant new statutory requirements in 2010 that must be met by all hospitals seeking or maintaining exemption from federal income tax as Section 501(c)(3) organizations (charitable...more

Nilan Johnson Lewis PA

501(r) Audits Are Here: What You Need to Know

Nilan Johnson Lewis PA on

The Affordable Care Act imposed new requirements on tax-exempt hospitals under Section 501(r) of the Internal Revenue Code. Section 501(r) and its implementing regulations present a complex framework intended to promote...more

Pillsbury Winthrop Shaw Pittman LLP

Developments in Association Law 2015–2016

The Nonprofit Organizations Practice at Pillsbury has prepared this summary of significant legal and policy developments that have occurred in approximately the past year. All of these developments have potential impacts upon...more

Morgan Lewis

Why Should Hospitals with “Church Plans” Be Concerned Now? - Hospital Industry Viewpoint

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Religiously affiliated hospitals and health systems have recently come under attack by private litigants for exercising the right to remain exempt from ERISA requirements. Such hospitals and health systems should assess their...more

Holland & Knight LLP

Reminder to Charitable Hospitals: Final Section 501(r) Regulations Effective

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Section 501(r) of the Internal Revenue Code was added by the Affordable Care Act (ACA) and imposes significant new requirements on charitable hospitals. At a very summary level, this section requires charitable hospitals...more

Bond Schoeneck & King PLLC

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

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

Corridors Spring 2015 - News for North Carolina Hospitals

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In This Issue: - Nonprofit Hospitals Face Additional Regulatory Burdens in Financial Assistance and Debt Collection - Placing Medicare Beneficiaries Into "Observation Status" - Recent Second Circuit Decision...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

King & Spalding

New IRS Revenue Procedure Finalizes Guidance Regarding Correction and Disclosure of Charitable Hospitals’ Failures to Meet the...

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On March 10, 2015, the Internal Revenue Service (IRS) issued Revenue Procedure 2015-21, which provides guidance regarding correction and disclosure procedures applicable to certain failures by charitable hospitals to meet the...more

Akerman LLP - Health Law Rx

Charitable Hospitals: Financial Assistance Policies

The Internal Revenue Service (IRS) has issued the final section 501(r) regulations, implementing the amendments to the Internal Revenue Code under the Affordable Care Act and providing regulatory guidance for tax-exempt...more

Lowndes

IRS Lessens Reporting Burden on Charitable Hospitals

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This week, the IRS issued new guidance for charitable hospitals that are required to disclose the failure to meet the requirements imposed by the Affordable Care Act. This new guidance is meant to lessen the burden on such...more

Best Best & Krieger LLP

Charitable Hospital Organizations and the Affordable Care Act

The IRS has issued final regulations providing guidance on certain complex requirements imposed on charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. Specifically, the...more

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