The Internal Revenue Service (“IRS”), on December 29th, released final regulations for Internal Revenue Code (“IRC”) §501(r) entitled “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”. IRC §501(r) was introduced under the Affordable Care Act (“ACA”) and includes requirements that hospital facilities must follow in order to maintain tax-exempt status under IRC §501(c)(3). The final regulations were published in the Federal Register on December 31st and provide tax-exempt hospital facilities with much anticipated, long-awaited final guidance.
Login to your subscription to download this template.
Standard (Non-IT) Audit Program
Comments
2018-05-08 01:44:27 -0400
Thank you
Posted by saeedMalharbi
2017-08-12 18:57:11 -0400
THANKS
Posted by nour
2016-10-22 14:15:45 -0400
thanks
Posted by HAMEDABDRABO
Download
This audit program is only available to Free subscribers. Please
log in
or
sign up for a subscription
to get this audit program.
2018-05-08 01:44:27 -0400
Thank you
Posted by saeedMalharbi
2017-08-12 18:57:11 -0400
THANKS
Posted by nour
2016-10-22 14:15:45 -0400
thanks
Posted by HAMEDABDRABO