Tag Archives: nonprofits

IRS Issues Final Regulations on Requirements for Charitable Hospital Organizations

By Christopher Swift on January 22, 2015 Posted in Uncategorized

On December 29, 2014, Final Regulations providing guidance regarding the requirements for charitable hospital organizations were issued by the Internal Revenue Service (IRS). The ACA, enacted March 23, 2010, added new requirements in Section 501(r) that hospital organizations must satisfy to qualify under Section 501(c)(3). Each 501(c)(3) hospital organization is required to meet four general … Continue Reading

Susan Feigin Harris and Christopher J. Swift Author Article on Hospital Premium Subsidies for Law360

By BakerHostetler on July 2, 2014 Posted in Uncategorized

In a June 24, 2014, article authored for Law360, partners Susan Feigin Harris and Christopher J. Swift discuss questions surrounding whether healthcare entities may subsidize premium payments for individuals enrolling in insurance through the health insurance exchange marketplaces established under the Affordable Care Act (ACA). In the article (“Risks and Rewards from Hospital Premium Subsidies”), … Continue Reading

Changing Financial Landscape for Medical Debts of the Uninsured

By Robert M. Wolin and Nita Garg on June 23, 2014 Posted in Uncategorized

The implementation of the Affordable Care Act (ACA) has afforded many with the opportunity to obtain insurance coverage. Despite the opportunity, a large number of individuals have either chosen not to enroll in a health plan or have been unable to obtain insurance coverage for a variety of reasons. As a result, many hospitals must … Continue Reading

Is It a Violation to Help?

By Susan Feigin Harris and Summer D. Swallow on May 30, 2014 Posted in Uncategorized

In a May 21, 2014, letter to the President of the American Hospital Association (AHA), U.S. Department of Health and Human Services (HHS) Secretary Kathleen Sebelius confirmed HHS’s position that private, not-for-profit foundations may, within certain parameters, pay for premiums and cost-sharing expenses for enrollees in qualified health plans (QHPs) sold through the health insurance … Continue Reading