501(c)(3) Hospitals : Proposed IRS Rules Under Section 9007 of the Affordable Care Act.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division.

Language:

English

Subjects (All):

United States. Laws, etc. (Statutes of the United States).

United States.

Community health services.

Hospitals.

Tax incentives.

Physical Description:

1 online resource (1 online resource (12 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2012.

System Details:

text file

Summary:

Discusses new requirements and regulations established under Section 9007 of the Affordable Care Act for 501(c)(3) organizations that operate one or more hospital facilities to maintain or achieve tax-exempt status. Examines "charity care" and "community benefit" standards as tools to interpret "charitable" requirement under Section 501(c)(3) of the Internal Revenue Code. Explains new requirements for tax-exempt hospitals as defined by the statute and proposed regulations, including community health needs assessment, financial assistance policy, limitations on charges, and billing and collections conditions. Discusses enforcement of these new requirements and specific areas for which the Treasury Department and IRS are currently soliciting comments.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. American Law Division. 501(c)(3) Hospitals

Access Restriction:

Restricted for use by site license.