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501R Checklist Workbook

Description

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.

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Standard (Non-IT) Audit Program

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