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Health Care Tax News

Recent NJ Property Tax Settlement: What It Means for Nonprofit Hospitals…and What It Does Not

[12/21/15]

Posted on December 21, 2015 in Health Law News

Published by: Hall Render

UPDATE – January 19, 2016: Although both houses of the New Jersey legislature passed the measure mentioned in this post, New Jersey Governor Chris Christie subsequently pocket vetoed the measure. Legislators at the state and local levels are reportedly continuing their efforts to craft a legislative solution to clarify hospital property tax exemptions in... READ MORE

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501(r) Compliance: IRS Clarifies How Hospitals May List Providers

[06/29/15]

Posted on June 29, 2015 in Health Law News

Published by: Hall Render

Under the final Code Section 501(r) regulations, as published in December 2014, a hospital facility’s financial assistance policy (“FAP”) must include a list of all providers of emergency and medically necessary care in the facility and must identify which are and are not covered by the FAP. In the newly published Notice 2015-46 (“Notice”), the... READ MORE

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501(r) Compliance: Correcting Failures Under Revenue Procedure 2015-21

[04/16/15]

Posted on April 16, 2015 in Health Law News

Published by: Hall Render

Hospital organizations that are tax exempt pursuant to Code Section 501(c)(3) can face significant penalties for failures to comply with Code Section 501(r) and the related final regulations.  Fortunately, in drafting the final regulations, the IRS and Treasury Department acknowledged that even the most diligent hospital organizations may experience unintentional failures due to the... READ MORE

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501(r) Compliance – What You Need to Know Today

[01/09/15]

Posted on January 9, 2015 in Health Law News

Published by: Hall Render

As Hall Render previously reported, the IRS released the long awaited Code Section 501(r) final regulations on December 29, 2014.  The significance of Code Section 501(r) and these final regulations for tax-exempt hospital organizations cannot be overstated as they represent the biggest change to the tax exemption criteria for hospitals since the IRS announced... READ MORE

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Practical 501(r) Compliance: Constraints on Patient Charges and Collection Activities

[07/10/14]

Posted on July 10, 2014 in Health Law News

Published by: Hall Render

This Health Care Tax News article is Part IV in a series discussing the proposed regulations under Code Section 501(r).  Part I provided a general overview of why Hospital Organizations should move forward to comply with the proposed regulations, Part II provides an overview of preparing for a Community Health Needs Assessment and Part III... READ MORE

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Practical 501(r) Compliance: Reviewing and Rethinking the Financial Assistance Policy

[07/09/14]

Posted on July 9, 2014 in Health Law News

Published by: Hall Render

This Health Care Tax News article is Part III in a series discussing the proposed regulations under Code Section 501(r).  Part I provided a general overview of why Hospital Organizations should move forward to comply with the proposed regulations and Part II provides an overview of preparing for a Community Health Needs Assessment. The... READ MORE

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Practical 501(r) Compliance: The Community Health Needs Assessment

[07/08/14]

Posted on July 8, 2014 in Health Law News

Written by:

This Health Care Tax News article is Part II in a series discussing the proposed regulations under Code Section 501(r).  The previous installment provided a general overview of why Hospital Organizations should move forward to comply with the proposed regulations and can be accessed by clicking here.  Following enactment of the Affordable Care Act (“ACA”)... READ MORE

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IRS Releases Form 1023-EZ Exemption Application

[07/03/14]

Posted on July 3, 2014 in Health Law News

Published by: Hall Render

On several occasions over the past year, the IRS has publicly expressed its intention to clear a significant backlog of exemption applications.  With its July 1 release of Form 1023-EZ, a shorter exemption application form for small nonprofits, the IRS took a significant step towards reducing this backlog.

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County Hospital Implementation Strategies: To File or Not to File?

[12/19/13]

Posted on December 19, 2013 in Health Law News

Published by: Hall Render

As 2013 winds to a close, some Indiana hospitals already have completed their first Community Health Needs Assessments (“CHNAs”) and related Implementation Strategies required under the Affordable Care Act, while others are putting the finishing touches on those documents.  Although the Internal Revenue Service (“IRS”) has clarified what most tax-exempt Hospital Organizations must do... READ MORE

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