Publications by Jeffrey L. Carmichael

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Recent Proposed Indiana Legislation and Executive Order Would Place New Requirements on Nonprofit Hospitals

[01/31/25]

Tax in Health Care M&A: Four Considerations for For-Profit and Tax-Exempt Transactions

[09/29/20]

IRS Extends Community Health Needs Assessment Deadline Due to COVID-19

[07/17/20]

Proposed Regulations Released for Code 512 Regarding the ‘Silo’ Rules for UBTI

[04/23/20]

IRS Confirms Filing Extensions for Tax-Exempt Organizations

[04/23/20]

Charitable Giving Incentives Under the CARES Act

[04/17/20]

UPDATE: April 15th Federal Filing Deadline Extended to July 15, 2020

[03/20/20]

Federal Tax Payment Deadline Extended to July 15, 2020

[03/19/20]

Tax Reform Act Will Present Challenges and Opportunities for Hospitals and Other Tax-Exempt Health Care Organizations

[12/28/17]

Tax-Exempt Organizations on the Tax Bill Chopping Block

[12/08/17]

Quoted in "Tax-Exempt Hospitals Face Growing Scrutiny," HFMA Healthcare Business News

[10/20/2017]

Recent NJ Property Tax Settlement: What It Means for Nonprofit Hospitals…and What It Does Not

[12/21/15]

501(r) Compliance Deadlines Draw Near

[12/01/15]

501(r) Compliance: IRS Clarifies How Hospitals May List Providers

[06/29/15]

501(r) Compliance: Correcting Failures Under Revenue Procedure 2015-21

[04/16/15]

501(r) Compliance: How Hospital CEOs and Boards Should Guide the Process

[03/09/15]

IRS Reports to Congress About Hospitals and Community Benefit

[02/27/15]

501(r) Compliance: Noteworthy Final Regulations Takeaways – Part Two

[01/16/15]

501(r) Compliance: Noteworthy Final Regulations Takeaways – Part One

[01/13/15]

501(r) Compliance – What You Need to Know Today

[01/09/15]

IRS Releases Final Regulations on Code Section 501(r) Applicable to Tax-Exempt Hospital Organizations

[12/30/14]

Practical 501(r) Compliance: Constraints on Patient Charges and Collection Activities

[07/10/14]

Practical 501(r) Compliance: Reviewing and Rethinking the Financial Assistance Policy

[07/09/14]

Practical 501(r) Compliance: The Community Health Needs Assessment

[07/08/14]

Practical 501(r) Compliance: Why Hospital Organizations Should Comply Now with the Proposed Regulations

[07/07/14]

Physicians Targeted in Tax Return Refund Fraud

[04/25/14]

County Hospital Implementation Strategies: To File or Not to File?

[12/19/13]

New Campaigning Regulations for Social Welfare Organizations: Should Hospitals and Other Charities Be Alarmed?

[11/27/13]

IRS Issues Guidance for CHNA Excise Tax Filing

[08/22/13]

IRS Issues CHNA Proposed Regulations and Guidance on 501(r) Noncompliance Penalties

[04/16/13]

New Proposed Regulations on Code Section 501(r) Released

[04/04/13]

Tax-Exempt Hospital Organizations Must Give Careful Attention to Proposed Regulations under Code Section 501(r) – But When Must They Come into Full Compliance?

[01/31/13]

Governance Recommendations

[10/16/12]

Governance Recommendations

[10/09/12]

Exceptional Governance Features

[10/02/12]

Key Findings – Board Culture

[09/25/12]

Key Findings – Board Processes

[09/18/12]

Key Findings – Board Structure and Composition

[09/11/12]

Benchmarks of Effective Governance

[09/04/12]

Public and Private Scrutiny of Hospital and Health System Governance

[08/28/12]

New Governance Study Highlights Areas for Improvement for Boards of Nonprofit Hospitals and Health Systems

[08/08/12]

IRS Proposed Regulations on New Requirements for Charitable Hospitals: Part IV – The Billing and Collection Provisions

[06/28/12]

IRS Proposed Regulations on New Requirements for Charitable Hospitals: Part III – Limitations on Charges

[06/27/12]

IRS Proposed Regulations on New Requirements for Charitable Hospitals: Part II – The Financial Assistance Policy Provisions

[06/26/12]

IRS Issues Proposed Regulations Clarifying New Requirements for Charitable Hospitals

[06/25/12]

Community Health Needs Assessment: The Time to Act Is Now

[03/23/12]

The 2011 Form 990: Part V – Miscellaneous Changes and Items of Note

[02/17/12]

The 2011 Form 990: Part IV – Schedule K

[02/16/12]

The 2011 Form 990: Part III – Schedule J

[02/15/12]

The 2011 Form 990: Part II – Schedule H

[02/14/12]

The 2011 Form 990: Part I – The Core Form and Instructions

[02/13/12]

IRS Releases Guidance on the Community Health Needs Assessment Requirements for Tax-Exempt Hospitals

[07/11/11]

Internal Revenue Service Releases Revised Schedule H to Monitor and Enforce Compliance with Code Section 501(r)

[03/01/11]

IRS Extends 2010 Filing Deadline for Certain Tax-Exempt Hospitals

[02/25/11]