The Affordable Care Act imposed new requirements on tax-exempt hospitals under Section 501(r) of the Internal Revenue Code. Section 501(r) and its implementing regulations present a complex framework intended to promote “charitable” behavior by tax-exempt hospitals. By way of example, 501(r) requires a hospital to assess and address community health needs and to adopt billing and collection practices aimed at ensuring that patients who have a limited ability to pay for care are treated fairly.
Tag: Heidi Christianson
President Trump today announced his intent to overturn federal law known as the Johnson Amendment, which prohibits 501(c)(3) organizations from opposing or supporting any political candidate for office.