A Decade of 501(r) Compliance: Lessons Learned, Enforcement Trends and What’s Ahead
As the Final Regulations under Code Section 501(r) reach their 10-year milestone, tax-exempt hospitals and health systems are facing renewed scrutiny around charity care, financial assistance policies, billing practices and community benefit obligations. What began as a post-ACA compliance requirement has evolved into a key enforcement and reputational risk area—particularly as regulators, legislators and the public continue to question whether nonprofit hospitals are delivering sufficient community benefit to justify tax-exempt status.
In this webinar, Jeff Carmichael and Calvin Chambers will take a practical look at 501(r) through three lenses. First, they will revisit what the law requires, including core compliance obligations and areas where hospitals most commonly struggle. Next, they will examine how 501(r) has been applied and enforced over the past decade, drawing on recent enforcement actions, audit trends and real-world examples to highlight lessons learned and common pitfalls. Finally, they will explore what may be coming next, including anticipated regulatory focus areas, legislative developments and policy shifts that could affect hospitals in 2026 and beyond.
The session will conclude with a discussion of practical takeaways, including steps hospitals can take now to assess risk, strengthen internal processes and prepare for future scrutiny under 501(r).
Watch Video Below (Available beginning 1/30/26) | Download Slides
