{
  "id": "R42634",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "R42634",
  "active": true,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 410612,
      "date": "2012-07-27",
      "retrieved": "2016-04-06T21:44:18.285519",
      "title": "501(c)(3) Hospitals: Proposed IRS Rules under Section 9007 of the Affordable Care Act",
      "summary": "The Affordable Care Act (\u00a79007) created several additional requirements for organizations that operate one or more hospital facilities seeking to maintain or achieve 501(c)(3) tax-exempt status. Specifically, current and future hospital facilities and organizations will have to (1) regularly perform a community health needs assessment, (2) create and publicize a financial assistance policy, (3) impose limitations on charges, and (4) adopt certain billing and collections policies. The Internal Revenue Service (IRS), Department of the Treasury, recently released proposed regulations providing guidance regarding these new requirements.\nThis report discusses these new requirements and regulations for hospitals in the context of the current standards for tax-exempt status. The discussion begins with an examination of the \u201ccharity care\u201d and \u201ccommunity benefit\u201d standards as tools to interpret the \u201ccharitable\u201d requirement under Section 501(c)(3). The report next examines the four new requirements for tax-exempt hospitals: community health needs assessment, financial assistance policy, limitations on charges, and billing and collections conditions, as defined by the statute and the proposed regulations. The report concludes with a discussion about the enforcement of these new requirements and specific areas for which the Treasury Department and IRS are currently soliciting comments.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": true,
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          "url": "http://www.crs.gov/Reports/R42634",
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          "images": null
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          "url": "http://www.crs.gov/Reports/pdf/R42634",
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      ],
      "topics": []
    }
  ],
  "topics": [
    "American Law"
  ]
}