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Results: 1-10 of 42

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


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


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


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


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


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


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


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