{
  "id": "RL34605",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RL34605",
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  "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
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      "id": 361342,
      "date": "2010-05-12",
      "retrieved": "2016-04-07T01:41:54.514999",
      "title": "501(c)(3) Hospitals and the Community Benefit Standard",
      "summary": "The recently enacted Patient Protection and Affordable Care Act (PPACA; P.L. 111-148, \u00a7 9007) imposes requirements on hospitals with \u00a7 501(c)(3) tax-exempt status. Under the act, hospitals will be required to regularly conduct \u201ccommunity health needs assessments\u201d and adopt implementation strategies to meet those needs. They are also required to have written financial assistance and emergency medical care policies that are consistent with standards imposed by the act. Furthermore, hospitals are not able to charge eligible uninsured individuals more than the lowest amounts charged to insured individuals for emergency and other medically necessary care, and they must make reasonable efforts to determine an individual\u2019s eligibility for financial assistance before beginning extraordinary collection actions.\nThe act\u2019s requirements appear to reflect concerns that have arisen in recent years about whether non-profit hospitals are providing adequate public benefits to justify their tax-exempt status. Non-profit hospitals are eligible for federal tax-exempt status as charitable organizations described in \u00a7 501(c)(3) of the Internal Revenue Code (IRC). Under the \u201ccommunity benefit\u201d standard developed by the IRS, charitable hospitals are judged on whether they provide sufficient health benefits to the community. The IRS has recently developed a new annual reporting requirement (Schedule H of the Form 990) for hospitals to report information regarding their activities.\nThis report examines the standard under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and Section 9007 of the Patient Protection and Affordable Care Act. The Appendix to the report discusses the new Schedule H in detail.",
      "type": "CRS Report",
      "typeId": "REPORTS",
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      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc627030/",
      "id": "RL34605_2009Nov10",
      "date": "2009-11-10",
      "retrieved": "2015-06-15T14:46:40",
      "title": "501(c)(3) Hospitals and the Community Benefit Standard",
      "summary": "This report examines the standard under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and section 6007 of S. 1796.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
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          "filename": "files/20091110_RL34605_10c2aa7eb646cf804a270f55d0b1451b39e5d26c.html"
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      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Hospitals",
          "name": "Hospitals"
        },
        {
          "source": "LIV",
          "id": "Nonprofit hospitals",
          "name": "Nonprofit hospitals"
        },
        {
          "source": "LIV",
          "id": "Tax-exempt organizations",
          "name": "Tax-exempt organizations"
        },
        {
          "source": "LIV",
          "id": "Tax exemption",
          "name": "Tax exemption"
        },
        {
          "source": "LIV",
          "id": "Tax policy",
          "name": "Tax policy"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc462343/",
      "id": "RL34605_2008Jul31",
      "date": "2008-07-31",
      "retrieved": "2014-12-05T09:57:41",
      "title": "Tax-Exempt Section 501(c)(3) Hospitals: Community Benefit Standard and Schedule H",
      "summary": "This report examines the standards under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and the new Schedule H. It ends with a brief discussion of H.R. 973 (110th Congress) and H.R. 6420 (109th Congress).",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
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      "topics": [
        {
          "source": "LIV",
          "id": "Hospitals",
          "name": "Hospitals"
        },
        {
          "source": "LIV",
          "id": "Nonprofit hospitals",
          "name": "Nonprofit hospitals"
        },
        {
          "source": "LIV",
          "id": "Tax-exempt organizations",
          "name": "Tax-exempt organizations"
        },
        {
          "source": "LIV",
          "id": "Tax exemption",
          "name": "Tax exemption"
        },
        {
          "source": "LIV",
          "id": "Tax policy",
          "name": "Tax policy"
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  "topics": []
}