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Useful Links:Charities and Nonprofits Upcoming Events:IRS Resources | Issue Number: Correction to Issue 2013-6Inside This IssuePlease note that an incorrect link appeared in item 1 of today's EO Update. Below is the corrected item. On April 3, 2013, the IRS issued proposed reguilations on the requirement that charitable hospitals conduct community health needs assessments (CHNAs) and adopt implementation strategies at least once every three years (formal publication on April 5, 2013). The proposed regulations also discuss the related excise tax and reporting requirements for charitable hospitals and the consequences for failure to satisfy the requirements. For the text of the proposed regulations, see the Affordable Care Act Provisions or the New Requirements for Hospitals pages on IRS.gov. Comments and requests for a public hearing must be received by July 5, 2013. Hospital organizations whose 2012 tax years began after March 23, 2012 are required to complete all questions on their 2012 Form 990, Schedule H. Hospital organizations whose 2012 tax years began on or before March 23, 2012 are required to to complete all parts and sections of Schedule H for tax year 2012, with the exception of Part V, Section B, lines 1-8 regarding CHNAs. The IRS continues to welcome public input on the new requirements for charitable hospitals under the Affordable Care Act. If you have a technical or procedural question relating to Exempt Organizations, visit the Charities and Nonprofits homepage on the IRS.gov Web site. If you have a specific question about exempt organizations, call EO Customer Account Services at 1-877-829-5500. Subscribe to EO Update. This message was distributed automatically from the mailing list eo-update. Please Do Not Reply To This Message. |