Tax-exempt Status

AHA General Counsel Melinda Hatton responds to a research letter on charity care published JAMA Internal Medicine.
Tax-exempt hospitals and health systems provided $95 billion in community benefits in 2016, almost 11 times the value of their federal tax exemption.
New analysis prepared by Ernst & Young LLP (EY) and released today by the American Hospital Association (AHA) shows that tax-exempt hospitals provided $95 billion in total benefits to their communities in 2016 alone, the most recent year for which comprehensive data is available. This means…
The Internal Revenue Service yesterday issued interim guidance regarding the treatment of qualified transportation fringe benefit expenses paid or incurred after Dec. 31, 2017.
Download the full report here. Improving the health of their communities is at the heart of every hospital’s mission. For example, tax-exempt hospitals annually demonstrate accountability to the communities they serve by reporting to IRS on the benefits they provide to their community using the…
The Illinois Supreme Court today unanimously upheld the state’s hospital property tax exemption law, rejecting the plaintiff’s argument that the statute was unconstitutional because it failed to expressly mention the constitutional requirements for exemption.
The AHA, assisted by Ernst & Young LLP, has previously collected Schedule H tax filings to assist in advocacy efforts and demonstrate the community benefit tax-exempt hospitals provide to their communities.
Compliance with the Affordable Care Act and Final IRS Section 501(r) Regulations
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.
AHA responds to the US Department of Treasury Office of Tax Policy request for guidance on questions raised by new tax law.