The IRS has released a revised Form 990 Schedule H (Hospitals), which was modified to include inquiries regarding compliance with Internal Revenue Code Section 501(r). That section was enacted as part of the Patient Protection and Affordable Care Act (PPACA), and imposes various additional requirements on Section 501(c)(3) hospitals relating to financial assistance policies, limits on charges, limits on collection practices, and community health needs assessments. For the most part, these new provisions apply to hospitals for tax years beginning after March 23, 2010; the provisions regarding community health needs assessments are effective for tax years beginning after March 23, 2012.

Source: Health Law Alert
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