Creeping Normality: IRS Releases Final Regulations Under Section 501(r)

Overview


Michael Fine and Robert Louthian wrote this bylined article on final IRS regulations that give charitable hospitals guidance regarding Section 501(r)’s requirements for community health assessments, financial assistance, charge limits and collection policies. “Although the final regulations are seemingly minor in variance from the proposed regulations and prior guidance, charitable hospitals should appreciate the significance of Section 501(r)’s broader impact on their tax exemption,” the authors wrote. Read the full article