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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


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


FICA tax: is it necessary to pay FICA taxes for summer employees?
  • Bricker & Eckler LLP
  • USA
  • June 6 2008

The Federal Insurance Contributions Act (“FICA”) provides for a tax on wages which consists of two parts: Old Age and Survivors Disability Insurance (“Social Security”) and Hospital Insurance (“Medicare”


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


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


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