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One Big Beautiful Bill Act Has Many Impacts for Nonprofit Health Systems

The US House of Representatives passed its One Big Beautiful Bill Act on May 22, 2025 (the Act), but nonprofit health systems may not find much about the Act that’s attractive. If passed by the US Senate and signed into law,...more

Corporate Authority for Extraordinary Delivery of Care Decisions

Healthcare providers facing emergency requests from government agencies in response to the Coronavirus (COVID-19) crisis — including critical issues such as transfers of COVID-19 patients, opening closed facilities and...more

Tax Reform Bill Becomes Law: Lessons for Tax-Exempt Organizations

Tax-exempt organizations—especially hospitals and health systems—face a new tax reality now that both houses of Congress have voted to pass the final tax reform bill....more

Bond-Financed Hospitals Must Apply New IRS Rules to Service Contracts

After nearly two decades of restructuring service agreements to comply with Internal Revenue Service safe harbors, hospitals and other 501(c)(3) organizations are now subject to a new set of guidance and a single safe harbor...more

Creeping Normality: IRS Releases Final Regulations Under Section 501(r)

In This Issue: - Community Health Needs Assessments (Code Section 501(r)(3)) - Financial Assistance Policies (Code Section 501(r)(4)) - Limitation on Charges (Code Section 501(r)(5)) - Billing and Collection...more

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