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

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2012

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:

CRS Report

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

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2012-AML-0200

Access Restriction:

Restricted for use by site license