On August 15, 2013, the Internal Revenue Service (“IRS”) published temporary and proposed regulations that provide guidance to tax-exempt hospital organizations regarding the reporting of failures to meet the community health needs assessment (“CHNA”) requirements for any taxable year and the corresponding payment of the $50,000 excise tax (“CHNA Excise Tax Regulations”).
IRS Issues Guidance for CHNA Excise Tax Filing
Posted on August 22, 2013 in Health Law News
Published by: Hall Render