Tax-exempt Status
The AHA supports the three-tier approach included in the proposed regulation for addressing noncompliance with the Section 501(r) requirements.
The Department of the Treasury and Internal Revenue Service (IRS) on Dec. 30 posted two notices on their websites announcing additional guidance for tax-exempt hospitals regarding Section 501(r) requirements under the Patient Protection and Affordable Care Act.
An analysis of whether there are legal barriers to offering financial assistance to a patient by paying their health insurance premiums in participating health plans through the Health Insurance Marketplaces ("Exchanges") created by the Patient Protection and Affordable Care Act.
This brief focuses on updating significant points concerning community health needs assessment and other aspects of community benefit discussed in the earlier briefs, as well as on identifying and exploring more recent developments and emerging issues. Specifically, this brief discusses the…
The IRS and Department of the Treasury on April 5 issued proposed regulations on the community health needs assessment requirements for tax-exempt hospitals created by the Patient Protection and Affordable Care Act (Section 501(r) of the Internal Revenue Code).
Updated Schedule H and Instructions for 2012
On June 22, the Internal Revenue Service (IRS) released long-anticipated proposed regulations implementing three of the four new requirements created by the Patient Protection and Affordable Care Act (ACA) for tax-exempt hospitals...
On October 20, CMS released a final regulation (ACO rule) governing the creation of accountable care organizations (ACOs) under the Medicare Shared Savings Program (ACO program). This rule is described in detail in a companion regulatory advisory.
On February 23, the Internal Revenue Service \(IRS\) released a revised Schedule H with Instructions, and announced a mandatory three-month extension for filing IRS Form 990 for certain filers.
In August 2008, the Internal Revenue Service (IRS) released final instructions for the redesigned Form 990 and 16 related schedules, including Schedule H–Hospitals, designated solely for tax-exempt hospitals.