Health Care Reform Intensifies Tax-Exempt Hospital Compliance Requirements

The Patient Protection and Affordable Care Act, P.L. 111-148 (March 23, 2010) enacted new IRC Section 501(r) , which provides specific requirements for hospitals that wish to receive or maintain tax-exempt status under IRC Section 501(c)(3) . [ See Notice 2010-39, 2010-1 C.B. 756 (I.R.S. 2010) .] The...