Among the many changes to current health care laws and regulations, the Affordable Care Act places additional requirements on tax-exempt organizations. These new requirements reflect years of increased scrutiny of tax-exempt organizations. The Affordable Care Act specifically requires tax-exempt organizations to conduct community health needs assessments, develop and implement written financial assistance policies, limit charges for patients eligible for financial assistance, and exercise restraint with their billings and collections practices. Hall Render attorneys who focus on tax and tax-exemption are prepared to assist you in navigating these requirements as governmental agencies provide further guidance for tax-exempt organizations seeking to comply with the new requirements.