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142 results found


Hall Render Killian Heath & Lyman PC | USA | 22 May 2014

Nonprofits and Michigan real property transfer taxes

In Michigan, a common misconception occurs when 501(c)(3) nonprofit corporations buy and sell real property. While nonprofit 501(c)(3) corporations


Proskauer Rose LLP | USA | 3 Jan 2013

The American Taxpayer Relief Act of 2012: stealth impact on charities

The American Taxpayer Relief Act of 2012 ("TRA") (H.R. 8) passed by the Senate on January 1, 2013, passed by the House of Representatives early on January


Barnes & Thornburg LLP | USA | 28 Oct 2011

The OIG issues an OIG rule on acos and the IRS provides additional guidance for tax-exempt organizations

On October 20, 2011, the Center for Medicare and Medicaid Services (CMS) and the Department of Health and Human Services Office of Inspector General (OIG) released an Interim Final Rule (OIG Rule) providing fraud and abuse waivers for accountable care organizations (ACOs) that participate in the Medicare Shared Savings Program (Shared Savings Program).


Fox Rothschild LLP | USA | 14 Jun 2011

Madoff, Picard and charities: a comparison of treatment of the Lautenberg Foundation and the WilponKatz foundations - Part 2 - Installment 52

This is the fifty-second in a series of installments on this blog that are discussing issues arising in the aftermath of the global Ponzi scheme perpetrated by Bernard L. Madoff (“Madoff”).


Davis Wright Tremaine LLP | USA | 9 May 2011

How IRS guidance addresses ACO participation for exempt hospitals and other health care organizations

The Patient Protection and Affordable Care Act of 2010 (PPACA) provides for the creation of accountable care organizations (ACOs) to enter into a Medicare Shared Savings Program (MSSP) agreement with the Centers for Medicare & Medicaid Services.


Baker Donelson Bearman Caldwell & Berkowitz PC | USA | 24 Sep 2010

Spotlight on exempt organizations: intermediate sanctions for excess benefit transactions

Exempt organizations are favored under the Internal Revenue Code (Code) with the privilege of not being required to pay federal income taxes as long as the organization complies with the filing, disclosure and other requirements imposed by the Code, the Treasury Regulations and rulings from the Internal Revenue Service.


Dentons | USA | 25 Jun 2010

Change-in-use of bond-financed assets

The ownership and private use limitations for qualified 501(c)(3) bonds apply to financed assets for the entire time the bonds remain outstanding (or for their entire useful lives, if earlier).


Dorsey & Whitney LLP | USA | 25 Aug 2008

CMS publishes new Stark rules: per-click leases to be banned, “stand in the shoes” modified

On August 19, 2008 CMS finalized additional Stark regulations (“Stark IV”), based on various proposals it first published in the 2008 Medicare Physician Fee Schedule and the 2009 Inpatient Prospective Payment System proposed rules.


Drinker Biddle & Reath LLP | USA | 12 Jun 2008

IRS increasing focus on compliance of tax-exempt bond financed facilities

The Internal Revenue Service (IRS) has recently expanded its focus regarding whether and the extent to which 501(c)(3) organizations (Qualified Not-for-Profits) that have been the beneficiaries of proceeds of tax-exempt bonds have established and followed adequate procedures to ensure compliance with tax law requirements applicable to the bonds (and the projects financed).


Faegre Baker Daniels LLP | USA | 25 Apr 2008

Stark Act proposed changes: Hospital Inpatient Prospective Payment Systems

The Centers for Medicare and Medicaid Services (CMS) made significant proposed changes to the Stark Act in the Hospital Inpatient Prospective Payment Systems (IPPS) regulations released on April 14, 2008, and is seeking comment on several issues.

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