Tax Exemption Issues

Sept. 4, 2019 | 2 - 3 p.m. ET

A Webinar Co-Sponsored by CHA and Vizient

Compliance with community benefit regulations is a key part of maintaining your organization's tax-exempt status. It is important for everyone in the organization that has a role in overseeing and providing community benefit, including community benefit and finance/tax staff as well as general counsels, chief financial officers and trustees of the board, to understand the risks of not meeting community benefit rules and regulations. These risks are not just the loss of tax-exemption but reputational risk and financial risk.

This webinar, co-sponsored by CHA and Vizient, will provide an overview of what tax-exempt hospitals need to understand about community benefit and tax-exemption as well as the latest news on exemption erosion, Congressional oversight and Internal Revenue Service (IRS) community benefit and 501(r) reviews. Justin Lowe, a tax lawyer with Ernst & Young LLP who formerly was with the IRS where he worked on implementation of the Affordable Care Act (ACA) and tax-exemption issues, will discuss how the IRS is reviewing hospital compliance with the ACA provisions related to community health needs assessments and financial assistance as well as ways your organization can prepare for these reviews.

Who Should Attend

This webinar will be relevant for administrators, advocacy, mission, operations and other leaders, specifically:

  • Community benefit leaders
  • Finance staff
  • Chief Financial Officers
  • Executive staff
  • Mission leaders
  • Compliance officers
  • Advocacy staff
  • Sponsors
  • Trustees
  • Communications staff


Justin Lowe 150x150

Justin J. Lowe
Ernst & Young LLP
Exempt Organization Tax Services

Justin Lowe is a senior manager in Ernst & Young LLP’s Exempt Organizations Tax Practice. He has extensive experience with complex tax-exempt organization issues, including the charitable standards for higher education, health care and grant-making institutions, as well as unrelated business income taxation.

Prior to joining Ernst & Young LLP, Mr. Lowe served as technical advisor to the IRS Tax-Exempt and Government Entities (TEGE) Division commissioner, where he advised the commissioner on exempt organization matters and managed guidance projects. He also served in acting positions as the senior manager in charge of ACA implementation for the IRS Large Business and International Division and as an attorney-advisor for exempt organization issues in the Treasury Department’s Office of Tax Policy.

Certificate of Attendance

Please note: CHA does not offer Continuing Education Units (CEU) for any programs. Participants will receive an email with information on how to acquire a Certificate of Attendance following the program (typically included in the program evaluation email). Certificates of Attendance may be submitted to relevant organizations that accept proof of contact hours as credit. These include:

American College of Healthcare Executives: American College of Healthcare Executives (ACHE) members may self-report qualifying CEUs using the contact hour information provided on their CHA Certificate of Attendance. To self-report, log in as a member on the ACHE site; use the link on the left-hand side to self-report applicable contact hours for CEU credit.

NACC Board Certified Chaplains: National Association of Catholic Chaplains (NACC) board certified chaplain members may self-report their continuing education hours (CEH's) using the contact hours information provided on their CHA Certificate of Attendance.

For further information regarding Certificates of Attendance, please contact Danette Thompson, (314) 253-3408.

Participant/Site Coordinator Role

As a participant, you will receive dial-in instructions in the email receipt you receive just after registering. Any materials, and a reminder of the access instructions, will come one week before the event. These communications will come to you from "CHA Service Center," so please watch for that email address. Be sure to have these materials ready the day of the webinar so that you can easily access the event and utilize the materials. If you have registered and are convening a group of participants, please consider yourself the "site coordinator" and review the following suggested recommendations for serving in that role on behalf of the group.

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CHA Member Benefit

CHA's webinars are designed to offer timely, convenient, relevant, cost-effective education about key topics and issues.

Can't Participate in the Live Event?

CHA understands that schedules are challenging. Please register for this webinar – even if you cannot attend the live event – so that you receive a follow-up email with a link to the recording of the event.


For more information contact the CHA Service Center or Julie Trocchio, senior director, community benefit and continuing care.