News & Analysis as of

Health Care Providers 501(c)(3)

Fisher Phillips

How Will Non-Profits Be Impacted by the Big Beautiful Bill? Your Guide to Key Changes Affecting Charitable Giving, Excise Taxes,...

Fisher Phillips on

President Donald Trump signed a massive budget bill last month – the “One Big Beautiful Bill Act” (OBBBA) – and it significantly impacts non-profits and tax-exempt organizations. While some of the new changes may be...more

ArentFox Schiff

Health Care Provider Loses Tax-Exempt Status in Fifth Circuit Decision

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On October 28, the US Court of Appeals for the Fifth Circuit held that a nonprofit corporation that coordinates health care for privately insured patients does not qualify for tax exemption under Section 501(c)(4) because it...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Are Hospital Clinics Tax Exempt in Arkansas? Court of Appeals Weighs in on the Bounds of the Public-Charity Tax Exemption

It is widely recognized that the public-charity tax exemption in the Arkansas Constitution covers charitable hospitals, provided they meet certain criteria established by Arkansas Supreme Court case law. But what about a free...more

McDermott Will & Schulte

Corporate Law & Governance Update - March 2019

NEW AG ACTION FOCUSES ON CHARITABLE PURPOSES - New legal action by the Pennsylvania Attorney General against a prominent nonprofit health system is grounded in allegations of violation of charitable purposes. The...more

Holland & Knight LLP

Senate Finance Committee Begins Review of Nonprofit Hospitals

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• Based on a new review of nonprofit hospitals by Senate Finance Committee Chairman Charles Grassley (R-Iowa), a congressional investigation is expected that directly requests a number of specific hospitals to answer...more

Bricker Graydon LLP

ODH alignment recommendations for 2019 CHNA process

Bricker Graydon LLP on

Ohio Department of Health (ODH) alignment recommendations apply to each tax-exempt hospital, defined as a nonprofit or government-owned hospital, that is exempt from income tax under section 501(c)(3) of the Internal Revenue...more

Bracewell LLP

Hospital Loses its Section 501(c)(3) Status Due to Noncompliance with Section 501(r)

Bracewell LLP on

The IRS recently issued a Private Letter Ruling (the “PLR”) revoking a hospital organization’s section 501(c)(3) status for failing to comply with the section 501(r) requirements. In what may be a sign of things to come, the...more

Williams Mullen

Health Care Newsmakers: An Interview With William Crumpton, MBA, CEO, Caswell Family Medical Center

Williams Mullen on

Q: Mr. Crumpton can you describe briefly your background and the business of Caswell Family Medical Center? A: Our organization, Caswell Family Medical Center (CFMC), is a federally qualified health center (FQHC). FQHCs...more

Foley & Lardner LLP

Making a “Tele-Difference” by Using Telemedicine to Aid Medically Vulnerable Populations

Foley & Lardner LLP on

More than 74 million individuals are enrolled in Medicaid and the Children’s Health Insurance Program (CHIP). Another 28 million are currently uninsured. Due to the repeal of the individual mandate (the requirement under the...more

Sheppard Mullin Richter & Hampton LLP

Tax-Exempt Hospitals & Other Tax-Exempt Healthcare Organizations Not Immune from Federal Tax Reform

As federal tax reform efforts proceed rapidly in both chambers of Congress, tax-exempt hospitals and other tax-exempt healthcare organizations are facing major potential changes. New tax burdens on tax-exempt organizations...more

Orrick, Herrington & Sutcliffe LLP

Addressing the Growing Need for Senior Living Projects Through Tax-Exempt Bonds A Guide for Senior Living Facility Owners,...

As the senior population continues to grow, so does the need for housing built specifically for seniors, such as multifamily senior apartments, continuing care retirement communities, independent living and assisted living...more

Dickinson Wright

IRS Issues New Guidelines for Qualified Management Contracts for Facilities Financed with Tax Exempt Bonds

Dickinson Wright on

Health care providers with facilities financed with tax exempt bonds need to be aware of recent changes to the IRS rules for qualified management contracts. On August 22, 2016, the IRS issued Rev. Proc. 2016-44 which...more

Foley & Lardner LLP

IRS Denies Exempt Status for Non-MSSP Accountable Care Organizations

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In April, the IRS released a private letter ruling denying section 501(c)(3) status to an accountable care organization (“ACO”) that contracted with third-party payers outside of the Medicare Shared Savings Program (“MSSP”)....more

Akerman LLP - Health Law Rx

Accountable Care, Non-Profit Status and the Dangerous Ripple Effect it May Cause

On April 8, 2016, the Internal Revenue Service (IRS) released Private Letter Ruling (PLR) 201615022, which denied tax-exempt 501(c)(3) status to a commercial accountable care organization (ACO). This ruling marks the first...more

Cadwalader, Wickersham & Taft LLP

IRS Ruling Sounds Alarm over Tax-Exempt Status of Nonprofit ACOs Operating outside of the Medicare Shared Savings Program

On April 8, 2016, the IRS released private letter ruling 201615022 denying tax-exempt section 501(c)(3) status to a nonprofit accountable care organization (“ACO”) that did not participate in the Medicare Shared Savings...more

Troutman Pepper Locke

IRS Clarifies Financial Assistance Policy Requirements for Charitable Hospital Organizations

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The Internal Revenue Service (IRS) has clarified the requirements for charitable hospital organizations required to adopt a financial assistance policy. For large hospitals or hospitals using the services of multiple private...more

McDermott Will & Emery

Reminder: Important (and Imminent) Tax Deadline for Parent Organizations of Tax-Exempt Health Care Systems [and All Other Section...

As you may recall, the Internal Revenue Service (IRS) issued final regulations regarding Section 501(c)(3) supporting organizations in December 2012. The imposition of an annual notice requirement for all “Type III Supporting...more

Baker Donelson

OIG Approves Nonprofit Foundation's Proposed Copayment Assistance Program

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On January 5, 2015, the OIG posted a favorable advisory opinion, OIG Advisory Opinion 14-11, regarding a 501(c)(3) charitable foundation’s (Foundation) proposal to establish a patient assistance program that would provide...more

Holland & Knight LLP

Religious Institutions: August 2014

Holland & Knight LLP on

If the Internal Revenue Service (IRS) had a moratorium on enforcing §501(c)(3) electioneering restrictions against churches and religious organizations, the IRS states that it has been lifted incident to the settlement and...more

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