The Law of Tax-Exempt Healthcare Organizations 2017 Cumulative Supplement, Fourth Edition + website

CHAPTER TWENTY‐SIXCharity Care

1. § 26.10 Additional Statutory Requirements for Hospitals
   1. (d) New IRS Notice of Anticipated Regulations
   2. (e) Initial Notice of Proposed Rulemaking—Community Health Needs Assessments, and Related Rulemaking and Notices
   3. *(f) Final Regulations—Community Health Needs Assessments for Charitable Hospitals, Excise Tax Returns, and Time for Filing Return

§ 26.10 ADDITIONAL STATUTORY REQUIREMENTS FOR HOSPITALS

(d) New IRS Notice of Anticipated Regulations

p. 741. In the first full paragraph, delete the second sentence and accompanying footnote. In the third sentence, delete the word has.

p. 747. Change heading of subsection (e) to: (g) Initial Notice of Proposed Rulemaking—Financial Assistance Plans.

Insert new subsections (e) and (f) before subsection (g) as follows:

(e) Initial Notice of Proposed Rulemaking—Community Health Needs Assessments, and Related Rulemaking and Notices

The IRS followed the Notice with an initial Notice of Proposed Rulemaking regarding community health needs assessments (the 2013 proposed regulations).^71.1 These rules addressed the CHNA statutory requirements of the Affordable Care Act, the related reporting obligations, the excise tax for failure to meet the CHNA requirements, and certain other statutory requirements. They also added some defined terms and amended the definitions of other terms contained in the 2012 proposed regulations.

Shortly thereafter, the IRS published both final and temporary regulations and a cross‐reference ...