Tax-exempt Status

May 30, 2018
Compliance with the Affordable Care Act and Final IRS Section 501(r) Regulations
Commentary The Patient Protection and Affordable Care Act (the “Affordable Care Act”) imposes four new requirements that Section 501(c)(3) “hospital organizations” operating “hospital facilities” must meet to keep their taxexempt status. Each “hospital facility” must conduct a “community health…
May 1, 2018
AHA today asked the Department of Treasury and Internal Revenue Service to issue guidance to help tax-exempt hospitals and health systems comply with certain provisions of the Tax Cuts and Jobs Act of 2017. “Our members have been working to identify what actions they must take and what records they…
May 1, 2018
AHA responds to the US Department of Treasury Office of Tax Policy request for guidance on questions raised by new tax law.
Mar 1, 2018
In 2015 Alone, 340B Tax-exempt Hospitals Provided Over $50 Billion in Total Benefits to Their Communities
Improving the health of their communities is at the heart of every hospital’s mission, regardless of their form of ownership. For example, every year, tax-exempt hospitals demonstrate accountability to the communities they serve by filing a report on the benefits they provide to their community…
Feb 6, 2018
Prepared for the American Hospital Association by Ernst & Young October 2017
EY was commissioned by the American Hospital Association to analyze the federal revenue forgone due to the tax exemption of non-profit hospitals as well as the community benefits they provide. This study presents estimates for 2013, the most recent year for which community benefit information is…
Jan 3, 2018
This fact sheet provides the definition of underpayment and technical information on how this figure is calculated on a cost basis for Medicare and Medicaid.
Underpayment by Medicare and Medicaid to U.S. hospitals was $68.8 billion in 2016. Medicare reimbursed 87 cents and Medicaid reimbursed 88 cents for every dollar hospitals spent caring for these patients. This fact sheet provides the definition of underpayment and technical information on how this…
Jan 3, 2018
Fact sheet on the level of uncompensated care - care provided for which no payment is received - delivered in U.S. hospitals. The data used to generate these numbers come from the AHA's Annual Survey of Hospitals.
In 2016, community hospitals have provided more than $38.3 billion in uncompensated care to their patients. This fact sheet provides the definition of uncompensated care and technical information on how this figure is calculated on a cost basis.
Dec 6, 2017
A coalition of 35 national organizations, including the AHA, today urged House and Senate leaders to “protect in full” the current federal income tax treatment of private activity bonds, as envisioned by the Senate version of the Tax Cuts and Jobs Act. “Our support of all tax-exempt bonds is…
Dec 6, 2017
Groups' letter to House and Senate leaders expressing deep concerns about the proposed federal income tax treatment of private activity bonds (PABs) and advance refunding bonds that are contained in the House and Senate versions of the Tax Cuts and Jobs Act.
Dec 4, 2017
The Senate voted 51-49 early Saturday to approve tax reform legislation, which includes provisions that would repeal enforcement of the Affordable Care Act mandate that most individuals have health insurance, eliminate hospitals’ ability to access low-cost capital financing through advance…