Articles and Blogs

This Health Care Tax News article is Part II in a series addressing recent changes to Form 990 and Instructions.  The previous installment addressed changes to the Core Form and can be accessed by clicking here. As part of the January 21, 2012 unveiling of the 2011 Form 990 and its Schedules, the IRS... READ MORE

This Health Care Tax News article is Part I in a series addressing recent changes to Form 990 and Instructions. In January of this year, the Internal Revenue Service (“IRS”) released the 2011 Form 990, Return of Organization Exempt From Income Tax and the corresponding Instructions.  The 2011 Form 990 is to be used... READ MORE

On July 7, 2011, the Treasury Department and the Internal Revenue Service (“IRS”) released Notice 2011-52 (“Notice”) to address the community health needs assessment (“CHNA”) requirements described in section 501(r)(3) of the Internal Revenue Code (the “Code”). These CHNA requirements apply to hospital organizations that are, or seek to be, recognized as tax-exempt under... READ MORE

On June 9, 2011, the Internal Revenue Service (“IRS”) released Announcement 2011-37 (“Announcement”) indicating the entire Part V, Section B (“Part V.B”) of Schedule H to the Form 990 will be optional for tax-exempt hospitals filing for the 2010 tax year.  Tax-exempt hospitals are still expected to complete all other parts of Schedule H,... READ MORE

This installment of Hall Render’s Health Law Broadcast series on health care reform is designed to provide you with the insight, analysis and practical suggestions with respect to the various reform initiatives that will affect your organization.  On January 31, 2011, Senior U.S. District Judge Roger Vinson issued his much-anticipated order in favor of... READ MORE

On January 11, 2011, the United States Supreme Court unanimously upheld a Treasury Department regulation that treats wages paid to medical residents as subject to FICA taxes. This decision in Mayo Foundation for Medical Education and Research v. United States, Sup. Ct. Dkt. No. 09-837 (January 11, 2011), should mark the end of many... READ MORE