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IRS issues proposed regulations applicable to employer shared responsibility regarding health coverage

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • January 29 2013

The Department of Treasury published proposed regulations on the employer shared responsibility provisions of the Affordable Care Act (ACA) on

Ohio Supreme Court rebuffs effort to narrow charitable use property exemption

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 28 2007

Recently, the tax exemptions enjoyed by many non-profit organizations, particularly those in the health care industry, have been under increasingly close scrutiny

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

Reporting of health insurance coverage - Section 6055 of the Internal Revenue Code as added by Section 1502 of the Patient Protection and Affordable Care Act

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • June 14 2010

Every person who provides minimum essential coverage to an individual during a calendar year is required to make a return that contains:

What's new for the week of September 5, 2011

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • September 5 2011

September 7, 2011 IRS news release IR-2011-90 announcing a new round of outreach to small employers and the professional service providers they rely on to encourage them to review the new Small Business Health Care Tax Credit to see if they are eligible

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

Tax-exempt hospitals study finds variance in provision of charity care

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • January 29 2009

In a January 12 speech, Steven Miller, IRS tax-exempt and government entities commissioner, stated that the IRS study on tax-exempt hospitals, which soon will be released shows that there is great variance in the amount of charity and other uncompensated care which hospitals provide

IRS says tax exempt hospitals may provide Electronic Health Records technology to physicians under certain conditions

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • May 23 2007

On May 11, 2007, the IRS published a memorandum providing guidance on the provision of Electronic Health Records technology by hospitals to physicians

Nonprofits unhappy with health care proposals

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • September 30 2009

Nonprofits are concerned about the ramifications of recent health care reform proposals being debated in Washington, one of which is a for-profit tax credit

Ohio Supreme Court denies tax exemption for northeast psychiatric institute

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • February 26 2009

The Ohio Supreme Court ruled last week that a Summit County corporation that qualifies as a nonprofit under federal tax law does not qualify for a state real estate tax exemption for part of its building leased to a charitable group