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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


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


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


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


Reporting of health insurance coverage - Section 6055 of the Internal Revenue Code as added by Section 1502 of the Patient Protection and Affordable Care Act
  • Bricker & Eckler LLP
  • USA
  • June 14 2010

Every person who provides minimum essential coverage to an individual during a calendar year is required to make a return that contains:


Health care reform: seven things employers need to know now
  • Bricker & Eckler LLP
  • USA
  • June 14 2010

The program covers “early retirees” who are (a) age 55 or older but not yet eligible for Medicare; and (b) not active employees of an employer currently contributing to an employer-based plan


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's bed tax
  • Bricker & Eckler LLP
  • USA
  • August 5 2010

A facility's bed tax for state fiscal year July 1, 2010 to June 30, 2011 is applied to the number of licensed nursing home beds, hospital beds that are registered as long-term care beds, and hospital beds that are registered as special skilled nursing at a facility on May 1, 2010


What's new for the week of July 4, 2011
  • Bricker & Eckler LLP
  • USA
  • July 4 2011

On July 17, 2010, the CMS will publish proposed rules in the Federal Register


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