Redesigned Charities and Nonprofits landing and associated webpages launched
Various Charities and Nonprofits webpages have been redesigned to improve organization, design and navigation using data analytics and user testing.
Charitable hospitals under the Affordable Care Act – Section 501(r)
The IRS updated webpages detailing four additional requirements under Internal Revenue Code Section 501(r) that must be met by charitable hospitals tax-exempt under Section 501(c)(3). Watch this Overview of Requirements for Charitable Hospitals under Section 501(r) presentation.
TE/GE Issue Snapshots provide guidance to IRS employees working hospital cases:
- Hospital Definition: Sections 509(a)(1) and 170(b)(1)(A)(iii) versus 501(r)
- Financial Assistance Policy
- Section 4959 Excise Tax and Noncompliant Facilities Income Tax