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Results: 1-10 of 70

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


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


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


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 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


Form 990 to undergo further changes
  • Bricker & Eckler LLP
  • USA
  • October 31 2007

A number of changes will be incorporated into the Internal Revenue Service’s new draft Form 990 for tax exempt organizations, as a result of comments received from hundreds of organizations


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