On April 6, the IRS published new frequently asked questions on its website (www.irs.gov) relating to regional health information organizations (RHIOs). RHIOs are organizations formed and operated to facilitate the exchange of electronic health records among hospitals, physicians and others in the health care system. RHIOs, which can qualify for tax exemption, recently received a boost from the American Recovery and Reinvestment Act of 2009 (ARRA) (Pub. L. No. 111-5). The ARRA included provisions related to the promotion of health information technology development and information exchange. According to the IRS, Congress has recognized that facilitating health information exchange and technology is important to improving the delivery of health care and reducing the costs of health care delivery and administration.