Clarifications to the Requirement in the Treasury Regulations Under § 501(r)(4) that a Hospital Facility’s Financial Assistance Policy Include a List of Providers Notice 2015-46 SECTION 1. PURPOSE This ...
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...Clarifications to the requirement in treasury regulations under r that a hospital facility s financial assistance policy include list of providers notice section purpose this provides clarification with respect how charitable organization may comply b iii f provider its fap must any other than itself delivering emergency or medically necessary care and specify which are not covered by background patient protection affordable act public law stat enacted internal revenue code imposes additional requirements on organizations december department service irs released final td contain guidance consequences for failing meet these described will be treated as c unless meets through defines including operates required state licensed registered similarly recognized requires more one separately each although tax exempt status depends compliance all failures satisfy necessarily result revocation failure is neither willful nor egregious excused if corrects discloses accordance rev proc i see additi...