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.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 42

Reducing employee hours to avoid the Affordable Care Act
  • Bricker & Eckler LLP
  • USA
  • March 18 2014

The Affordable Care Act subjects large employers to tax penalties if they do not offer group health plan coverage to part-time employees who average


Community health needs assessment requirements spelled out by IRS, Treasury Department
  • Bricker & Eckler LLP
  • USA
  • April 18 2013

On April 5, 2013, the Internal Revenue Service (IRS) and the Treasury Department provided additional guidance for 501(c)(3) hospitals conducting


Additional requirements for tax-exempt hospitals under the ACA
  • Bricker & Eckler LLP
  • USA
  • April 11 2014

The Affordable Care Act (ACA), enacted into law on March 23, 2010, added Section 501(r) requirements to the Internal Revenue Code that a 501(c)(3


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


Health care tax credit available to help small businesses and tax-exempt organizations offer health insurance coverage
  • Bricker & Eckler LLP
  • USA
  • August 1 2011

The Small Business Health Care Tax Credit helps small businesses, churches, religious organizations and other small tax-exempt organizations afford the cost of providing health care coverage for their employees


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


IRS issues final regulations on employer shared responsibility
  • Bricker & Eckler LLP
  • USA
  • April 28 2014

The Department of the Treasury published final regulations on the employer shared responsibility provisions of the Patient Protection and Affordable


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


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


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