Community Benefit in Context: Origins and Evolution – ACA Section 9007


Hilltop Hospital Community Benefit Program Director Martha H. Somerville, JD, MPH, presented at the American Health Lawyers Association’s June 21, 2012, webinar titled Protecting Tax Exemption Under the ACA: Exploring New Requirements Related to Community Needs Assessments; Financial Assistance Policies; and Billing and Collection Policies and Procedures. Somerville’s presentation, titled Community Benefit in Context: Evolution to ACA §9007, provided an overview of the origins and evolution of charitable tax exemption, the community benefit standard, and current tax exemption requirements for nonprofit hospitals. This brief provides background and support for the presentation.

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