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Results: 1-10 of 42

Cadillac Tax delayed
  • Bricker & Eckler LLP
  • USA
  • December 21 2015

On December 18, 2015, Congress passed the Consolidated Appropriations Act of 2016, which includes a two-year delay of the Affordable Care Act's 40


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


First denial of tax-exempt status to a non-Medicare Shared Savings Program ACO
  • Bricker & Eckler LLP
  • USA
  • April 29 2016

On April 8, 2016, the Internal Revenue Service (the "Service") released a final adverse determination letter denying tax-exempt status under section


Supreme Court issues decision on ACA subsidies
  • Bricker & Eckler LLP
  • USA
  • June 26 2015

This morning, the U.S. Supreme Court issued their decision in the King v. Burwell case. In a 6-3 ruling, the Court upheld the subsidies under the


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


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 report on tax-exempt hospital community benefit and executive compensation to affect rules on salaries
  • Bricker & Eckler LLP
  • USA
  • February 26 2009

The IRS has released the results of a two-year study on average executive compensation amounts at tax-exempt hospitals, reporting an average of $1


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