22 Jul 2025
Handle with Charity Care
Check out this practice note from Practical Guidance – Healthcare to learn more about the federal legal and regulatory framework governing hospital charity care programs, with a focus on Section 501(r) requirements for financial assistance policies, public disclosure, and patient eligibility. It also covers IRS and CMS reporting obligations, common compliance challenges, audit risks, and emerging trends shaping the future of charity care in healthcare.
Related Content
- Financial Assistance Policy (Hospitals and Health Systems)
Use this template policy and procedure document for tax-exempt, non-profit hospitals and health systems to ensure compliance with Section 501(r)(4), which requires establishing a financial assistance policy for emergency and other medically necessary care.
- Financial Assistance Policy: Plain Language Summary (Hospitals and Health Systems)
See this template for a financial assistance policy plain language summary.
- Financial Assistance Policy Compliance Checklist (Hospitals and Health Systems)
Consult this checklist for assistance in preparing financial assistance programs.
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