Bulletin: IRS Issues Final Rules for Charitable Hospitals under the Affordable Care Act
On December 31, 2014, the Internal Revenue Service (IRS) published final rules implementing the “Additional Requirements for Charitable Hospitals” section of the Affordable Care Act (ACA). These rules relate to tax-exempt hospitals’ community health needs assessments (CHNAs); financial assistance policies (FAPs); and hospital charges, billing, and collection practices.
Read the Bulletin for a summary of the rules.
January 5, 2015