We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-7 of 7

Most tax-exempt hospitals facing IRS “stealth review”

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • October 26 2012

The Internal Revenue Service is reviewing the community benefit activities of 3,377 tax-exempt hospitals to determine if they are in compliance with the requirements for tax-exempt status

IRS gives hospitals relief from parts of Form 990 Schedule H for 2010 tax year

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • June 13 2011

In Annoucement 2011-37, released on June 9, 2011, the IRS advised tax exempt hospitals that completion of Part V, Section B, of Schedule H of the 2010 Form 990 would be optional for the 2010 tax year

IRS provides guidance to exempt organizations on claiming the Small Business Health Care Tax Credit

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • January 11 2011

Under the Patient Protection and Affordable Care Act, the Small Business Health Care Tax Credit (the "Tax Credit") is available to small businesses and exempt organizations as an incentive to provide health insurance coverage for their employees

Supreme Court of Ohio: clinic that does not provide free charitable care cannot receive property tax exemption; however, no threshold amount or percentage of free care is required

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • November 8 2010

On October 26, 2010, the Supreme Court of Ohio affirmed the decision of the Board of Tax Appeals ("BTA") to deny a property tax exemption application that a non-profit organization filed as to one of the dialysis clinics ("the Clinic") that it operated

New small business health care tax credit

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • May 27 2010

Congress created a new small business health care tax credit in Section 1421 of the Patient Protection and Affordable Care Act, which added Section 45R to the Internal Revenue Code

Community benefit standard in the wake of recent health care reform

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • May 20 2010

On March 23, 2010, President Obama signed into law the Patient Protection and Affordable Care Act (the Act), imposing under new IRC Section 501(r) requirements hospitals must meet in order to maintain their tax exemption, and increasing the amount of information tax-exempt hospitals will have to provide to the IRS and Congress

New requirements for tax-exempt hospitals under the Patient Protection and Affordable Care Act

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • March 30 2010

Under the recently enacted Patient Protection and Affordable Care Act (the "Act"), tax-exempt hospitals are subject to new requirements to maintain their 501(c)(3) tax-exempt status