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Results: 1-10 of 42

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


IRS says tax exempt hospitals may provide Electronic Health Records technology to physicians under certain conditions
  • Bricker & Eckler LLP
  • USA
  • May 23 2007

On May 11, 2007, the IRS published a memorandum providing guidance on the provision of Electronic Health Records technology by hospitals to physicians


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


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


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


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


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


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


Charitable practices of university-affiliated hospitals questioned
  • Bricker & Eckler LLP
  • USA
  • September 30 2008

Sen. Charles Grassley (R-Iowa), concerned with organizations’ abuse of tax-exempt status, on September 2 questioned the practices of two exempt hospitals after reading published reports that one required a critically ill patient to come up with exorbitant amounts of cash up front and that the other may be “culling” the least profitable patients from its emergency room


CRS examines exempt hospitals’ compliance with fulfilling set goals and filing requirements
  • Bricker & Eckler LLP
  • USA
  • September 30 2008

A Congressional Research Service report issued August 6 examined recent IRS and congressional measures to determine whether nonprofit hospitals are fulfilling the requirements to qualify for taxexempt status and whether they are properly filing documentation on their activities