The IRS is requesting comments regarding the additional requirements for tax-exempt hospitals legislated in the Patient Protection and Affordable Care Act. The IRS is specifically asking for comments regarding:
1.) The need for further guidance regarding the four new requirements,
2.) What constitutes appropriate requirements for a Community Health Needs Assessment,
3.) What constitutes “reasonable efforts” to determine eligibility for assistance undera financial assistance policy for purposes of the billing and collection
requirements under section 501(r)(6), and
4.) Regarding section 501(r)(2)(B)(ii), which provides that an organization that
operates more than one hospital facility “shall not be treated as described in
[section 501(c)(3)] with respect to any such facility for which such requirements
are not separately met,” including the tax consequences of a failure with respect
to some, but not all, facilities and the proper tax treatment in future periods in
such a case.
Comments will be accepted through July 22, 2010 and should be mailed to:
Internal Revenue Service
CC:PA:LPD:PR (Notice 2010-39)
Room 5203
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044
Download the IRS Notice.