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 69

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


Health law subsidies upheld by the U.S. Supreme Court
  • Bricker & Eckler LLP
  • USA
  • June 26 2015

On June 25, 2015, the U.S. Supreme Court upheld federal health insurance subsidies under the Affordable Care Act (ACA), preserving financial


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


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


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


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


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


Not too late to claim the Small Business Health Care Tax Credit
  • Bricker & Eckler LLP
  • USA
  • August 16 2012

We previously sent out an e-alert to our subscribers notifying them of the Small Business Health Care Tax Credit


U.S. Supreme Court upholds the Affordable Care Act
  • Bricker & Eckler LLP
  • USA
  • June 28 2012

Today, by a vote of 5-4, the Supreme Court upheld the Patient Protection and Affordable Care Act (PPACA


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