The Internal Revenue Service (“IRS”) published proposed regulations (“Proposed Regulations”) on April 5, 2013 that expand upon and provide clarification for the community health needs assessment (“CHNA”) requirements of Section 501(r)(3) of the Internal Revenue Code (the “Code”). The Proposed Regulations also provide guidance on how and when penalties may be imposed for failing to comply…Read More
IRS Issues CHNA Proposed Regulations and Guidance on 501(r) Noncompliance Penalties
Posted on April 16, 2013 in Health Law News
Published by: Hall Render