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Results: 1-10 of 37

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:

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

Ohio Attorney General on the nonprofit sector

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • October 31 2007

Ohio Attorney General Marc Dann stated at the recent annual conference of the Ohio Grantmakers Forum that Ohio will aggressively enforce laws governing charities’ use of their assets and hold accountable nonprofits that abuse their status

Charitable practices of university-affiliated hospitals questioned

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • September 30 2008

Sen. Charles Grassley (R-Iowa), concerned with organizations’ abuse of tax-exempt status, on September 2 questioned the practices of two exempt hospitals after reading published reports that one required a critically ill patient to come up with exorbitant amounts of cash up front and that the other may be “culling” the least profitable patients from its emergency room

Limitation on excessive remuneration paid by certain health insurance providers: Section 9014 of the Affordable Care Act

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • February 18 2011

In a disqualified tax year, applicable individual remuneration for services performed is not deductible above $500,000

Broad latitude in nonprofit hospitals’ determination of community benefit

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • November 4 2008

According to a Government Accountability Office report, Nonprofit Hospitals: Variation in Standards and Guidance Limits Comparison of How Hospitals Meet Community Benefit Requirements (GAO-08-880), released October 14, the IRS’s community benefit standard gives nonprofit hospitals broad latitude to determine what services and activities they provide to meet the agency’s community benefit standard, while state requirements still vary substantially

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

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

Ohio's bed tax

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 5 2010

A facility's bed tax for state fiscal year July 1, 2010 to June 30, 2011 is applied to the number of licensed nursing home beds, hospital beds that are registered as long-term care beds, and hospital beds that are registered as special skilled nursing at a facility on May 1, 2010

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