Special Announcements: Summary of proposed rules for 501(c)(3) hospital facilities

Thursday July 25, 2013 Public Health Law Program, Office for State, Tribal, Local and Territorial Support, Centers for Disease Control and Prevention
Special Announcements: Summary of proposed rules for 501(c)(3) hospital facilities The Centers for Disease Control and Prevention’s Public Health Law Program is pleased to release the Summary of the Internal Revenue Service’s April 5, 2013, Notice of Proposed Rulemaking on Community Health Needs Assessments for Charitable Hospitals. The Patient Protection and Affordable Care Act added section 501(r) to the Internal Revenue Code, which imposes new requirements on 501(c)(3) organizations that operate one or more hospital facilities. Under section 501(r), each hospital facility operated by a 501(c)(3) organization must meet four general requirements on a facility-by-facility basis in order for the organization to maintain its tax exempt status. On April 5, 2013, the IRS released proposed regulations that provided guidance to charitable hospital organizations on the 501(r) Community Health Needs Assessment requirements and related excise tax and reporting requirements. This document summarizes the proposed regulations and is the first in a series of papers on public health system transformation. Upcoming topics include Essential Health Benefits, Heath Information Exchanges, Accountable Health Care Delivery, and Electronic Health Records. Subscribe to the CDC Public Health Law News to get the latest summary.
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