Compliance - Public Policy

IRS Rulemaking

  • 12/18/15 – IRS Guidance on Reporting Housing Improvements on Schedule H — see December 18, 2015 Update
  • 03/10/15 — Revenue Procedure — Guidance regarding correction and disclosure procedures for hospital organizations to follow so that certain failures to meet the requirements of § 501(r) of the Internal Revenue Code will be excused for purposes of § 501(r)(1) and 501(r)(2)(B).
  • 12/31/14 — Final Regulations — Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return

Community Benefit & Other Tax-Exempt Hospital Requirements reference guide

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CHA is the go-to resource for Community Benefit reporting and compliance.

State Requirements

  • Hilltop Institute, Community Benefit State Law Profiles — a compilation of each state's community benefit laws and regulations, analyzed in the context of the ACA's community benefit framework

Regulatory and Congressional Actions/Reports

Other Reports/Research/Articles