Nonprofit Hospitals' Community Benefits Come Under IRS Scrutiny

The IRS is getting granular in its look at whether tax-exempt hospitals are living up to their requirement to meet community benefit ...

The IRS's plans to audit 35 tax-exempt hospitals to ensure they meet community benefit standards, potentially leading to greater compliance and stricter ...

IRS audits spotlight hospital community benefit spending

... IRS announced it will audit 35 hospitals with a focus on community benefit compliance ... These aggressive collection practices have come under ...

IRS Audits & Ongoing Scrutiny of Nonprofit Hospitals

The IRS is underway with conducting audits of 35 Section 501(c)(3) tax-exempt hospitals, with a particular focus on “community benefit,” as the IRS announced ...

How tax-exempt hospitals can prepare for increased IRS scrutiny

Nonprofit hospitals are facing heightened scrutiny over their tax-exempt status as regulators and lawmakers consider whether the benefits these hospitals ...

Experts Offer Advice to Charitable Hospitals as IRS Steps Up Audits

To qualify as a tax-exempt charitable hospital, hospitals must meet the “community benefit” standard under Code Sec. 501(c)(3) and Rev Rul 69- ...

Nonprofit hospitals under growing scrutiny over how they justify ...

The range of community benefit activities, reported by hospitals on IRS forms, varies considerably by organization. ... Hospitals also claim as ...

How tax-exempt hospitals can prepare for increased IRS scrutiny

Charity care, which is a component of community benefits provided by hospitals, is a means to accomplish this. The Internal Revenue Service, for ...

IRS Audits & Ongoing Scrutiny of Nonprofit Hospitals - JD Supra

The report states that “nonprofit hospitals are failing to meet community benefit obligations under all but the broadest (many argue, overly ...

The Federal Tax Benefits for Nonprofit Hospitals

For the subsequent 40 years, federal policy on community benefit saw no significant alterations. However, in 2009, the IRS introduced Schedule H ...

general requirements for tax-exemption under Section 501(c)(3) - IRS

A hospital must also demonstrate that it operates to promote the health of a class of persons that is broad enough to benefit the community.

The Impact of the Individual Mandate and Internal Revenue Service ...

INTERNAL REVENUE CODE § 501(c)(3) exempts nonprofit hospitals from federal income taxes. Since 1969 the community benefit standard has been the criteria by ...

Tax Administration: IRS Oversight of Hospitals' Tax-Exempt Status

Hospitals must satisfy three sets of requirements for a nonprofit tax exemption (see figure) but hospital community benefits are not defined in ...

A new focus on Tax-exempt hospitals: Preparing for the audit

This year, the IRS has made clear that it is not only planning to review the compliance of tax-exempt hospitals with IRC Section 501(r), but it ...

IRS Plans More Nonprofit Hospital Audits as Scrutiny Heats Up

Hospitals are required to show they provide “community benefit” to retain their tax-exempt status. “This strategy is in the early stage, so ...

Tax Exemption Scrutiny Continues (Again) for Nonprofit Hospitals

In exchange for this tax-free existence, nonprofit hospitals are expected to provide a level of charity care and community benefit to their ...

Congress puts the community benefit standard for nonprofit ...

The criteria that establish hospitals' tax-exempt status are coming under closer scrutiny, with a bipartisan quartet of senators asking the IRS to ramp up its ...

Legal Requirements for Section 501(c)(3) Hospitals - CRS Reports

First, a hospital claiming charitable organization status must meet the “community benefit” standard, as described in two. Internal Revenue ...

Community benefit: State oversight of charitable hospitals - Crowe LLP

To maintain their federal tax-exempt status under Internal Revenue Code (IRC) Section 501(c)(3), charitable hospitals must meet a community ...

Senators ramp up scrutiny of nonprofit hospitals' tax exemptions

A bipartisan quartet of influential senators is tapping tax regulators within the US Treasury for detailed information on nonprofit hospitals' reported charity ...