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

Will Camp Tax Plan Impact Charitable Giving and Tax-exempt Organizations?

By William J. Culbertson on April 11, 2014 Posted in Uncategorized

Editor’s Note: The following article was originally published to BakerHostetler’s WealthDirector blog. In late February 2014, House Ways and Means Committee Chairman Dave Camp (R-Mich.) released a nearly 1,000 page discussion draft addressing tax reform. Chairman Camp’s proposal includes changes to numerous sections of the Internal Revenue Code (Code), including changes with respect to the … Continue Reading