Lessons Learned from Georgetown Law CLE
After attending the Georgetown University Law Center "Representing & Managing Tax-Exempt Organizations" Conference in April, 2010, we wanted to discuss some of the lessons that exempt organizations...
View ArticleUnited States Supreme Court will Hear Medical Resident FICA Case
Many health care and medical education institutions have claims pending with the IRS for refunds of the FICA (Social Security and Medicare) tax paid on wages for employed medical residents. The issue...
View ArticleMedical Resident FICA — Action on Individual Refund Claims
We have been closely following the medical resident FICA refund issue. As we noted in our blog entry in March on the topic, the IRS conceded that refund claims for FICA taxes for medical residents for...
View ArticleAttorney General’s Statement on Hospital Transfer Could Have Much Broader...
On October 6, 2010, Massachusetts Attorney General Martha Coakley released a report related to the proposed transfer of the Caritas Christi Hospital System ("Caritas") to Steward Health Care System...
View ArticleMedical residents conclusively determined to be subject to FICA tax beginning...
In Mayo Foundation for Medical Education and Research v. United States , the U.S. Supreme Court upheld the validity of a Treasury Regulation that states that the student exception from FICA (Social...
View ArticlePPACA Emergency Room Reminder
Federal legislation often includes provisions that lead to unintended consequences. One such provision in the Patient Protection and Affordable Care Act (the “Act”) likely has left some hospital...
View ArticleIRS Releases 2010 Schedule H and Grants Automatic Three-month Extension of...
As we have previously reported, the Affordable Care Act (the "Act") included additional requirements for tax-exempt hospitals to maintain their tax-exempt status; these changes are effective for tax...
View ArticleProposed Regulations on Federal Income Tax Exemption for Hospitals
As previously reported, the Treasury Department released proposed regulations on June 22, 2012 interpreting and implementing specific requirements for hospitals to maintain their Section 501(c)(3)...
View ArticleOfficial Confirms IRS Review of Community Benefit Compliance by 3,377 Hospitals
An IRS official confirmed, while speaking at an American Health Lawyers Association conference on October 16th, that the IRS has identified 3,377 tax-exempt hospitals that are being reviewed for...
View ArticleIRS and Treasury Release Annual Priority Guidance Plan
The IRS and Treasury Department have released their annual Priority Guidance Plan (the “Plan”) for the 2012-2013 fiscal year. The 35-page Plan is available here and includes thirteen projects directly...
View ArticleSupreme Court Agrees Religiously Affiliated Hospitals Can Have “Church Plans”
The United States Supreme Court unanimously ruled in favor of religiously-affiliated hospitals and healthcare organizations in holding that a pension plan need not be established by a church in order...
View ArticleProposed Regulations on Federal Income Tax Exemption for Hospitals
As previously reported, the Treasury Department released proposed regulations on June 22, 2012 interpreting and implementing specific requirements for hospitals to maintain their Section 501(c)(3)...
View ArticleOfficial Confirms IRS Review of Community Benefit Compliance by 3,377 Hospitals
An IRS official confirmed, while speaking at an American Health Lawyers Association conference on October 16th, that the IRS has identified 3,377 tax-exempt hospitals that are being reviewed for...
View ArticleIRS and Treasury Release Annual Priority Guidance Plan
The IRS and Treasury Department have released their annual Priority Guidance Plan (the “Plan”) for the 2012-2013 fiscal year. The 35-page Plan is available here and includes thirteen projects directly...
View ArticleSupreme Court Agrees Religiously Affiliated Hospitals Can Have “Church Plans”
The United States Supreme Court unanimously ruled in favor of religiously-affiliated hospitals and healthcare organizations in holding that a pension plan need not be established by a church in order...
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