Received: from mailer22.service.govdelivery.com ([208.42.190.182]:31330) by stodi.digitalkingdom.org with esmtp (Exim 4.80.1) (envelope-from ) id 1Y6K1O-0005YN-IA for secretary@lojban.org; Wed, 31 Dec 2014 06:13:14 -0800 X-VirtualServer: B190D4, mailer22.service.govdelivery.com, 172.25.0.182 X-VirtualServerGroup: B190D4 X-MailingID: 16953110::20141231.39822511::1001::MDB-PRD-BUL-20141231.39822511::secretary@lojban.org::101989_0 X-SMHeaderMap: mid="X-MailingID" X-Destination-ID: secretary@lojban.org X-SMFBL: c2VjcmV0YXJ5QGxvamJhbi5vcmc= DKIM-Signature: v=1; a=rsa-sha1; c=relaxed/relaxed; d=service.govdelivery.com; s=13q2; i=@service.govdelivery.com; h=Content-Transfer-Encoding:Content-Type:x-subscriber2: x-subscriber:X-Accountcode:Errors-To:Reply-To:MIME-Version: Message-ID:X-ReportingKey:Subject:Date:To:From; bh=aKCXBI9PrjExH a8Lw0og7P8ZeNs=; b=G5LAqiREAWCI1/TA7K0u87tsOHQjZlQwnnmF7/lDQhaNw 6iioc9OVihyht1QDtDnR6K2XvucAW+vZ5FE05gQLv56kPXeJvugC68Geu9UUEUAl ZcTghIa0a1v9Ppx/KJ67KNWaKJvqibqqtxztC+li/444b9YWw+vc4Pcqrytc+oJW F1IAfTxrJMVDzXVfg6fw4Sb62k30luvhOOOmV4svtjRTu2sjATxGHLQ9pmrx/GHH xNaMlPF1tccyQql45nyr+Ew78ttBPzGk60IlONNoK3PhOR2OI2xOTggHyaJOAzUO VHNZsNYqjwQvIMd1/uk4TEytlCyvZeWvzEXiHuypw== Content-Transfer-Encoding: 7bit Content-Type: multipart/alternative; boundary="----=_NextPart_A6D_FDF8_5CB20B06.1F99F8FE" x-subscriber2: 2.vzS4SjMxyIn/7YFPtwMNno1bONIN29Se3beRA7VMhR0= x-subscriber: rAbWeDFG5+gJOD/umQ5uzVNM3kIdTDaV X-Accountcode: USIRS Errors-To: messages@service.govdelivery.com Reply-To: irs@service.govdelivery.com MIME-Version: 1.0 Message-ID: <16953110.101989@service.govdelivery.com> X-ReportingKey: LJJJ2EWJK16C4UJJEG9ZJJ::secretary@lojban.org::secretary@lojban.org Subject: =?US-ASCII?Q?IRS_issues_final_regulations_on_new_?= =?US-ASCII?Q?requirements_for_tax-exempt_hospitals?= Date: Wed, 31 Dec 2014 08:12:23 -0600 To: secretary@lojban.org From: "=?US-ASCII?Q?Exempt_Organization_Update?=" X-Spam-Score: -2.5 (--) X-Spam_score: -2.5 X-Spam_score_int: -24 X-Spam_bar: -- ------=_NextPart_A6D_FDF8_5CB20B06.1F99F8FE Content-Type: text/plain; charset="Cp1252" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable [ http://content.govdelivery.com/accounts/USIRS/bulletins/e66365?reqfrom=3D= share ] IRS.gov Banner=20 *EO Update:=A0 e-News for Charities & Nonprofits* December 31, 2014=20 =20 Useful Links: IRS.gov [ http://www.irs.gov/ ] Charities and Nonprofits=20 Homepage [ http://www.irs.gov/charities/index.html ] EO FAQs [ http://www.irs.gov/Charities-&-Non-Profits/Frequently-Asked-Que= stions-about-Tax-Exempt-Organizations ] EO Forms and Publications [ http://www.irs.gov/Charities-&-Non-Profits/EO= -Forms-and-Publications ] EO Newsletter [ http://www.irs.gov/Charities-&-Non-Profits/Current-Editio= n-of-Exempt-Organizations-Update ] Life Cycle [ http://www.irs.gov/Charities-&-Non-Profits/Life-Cycle-of-an-= Exempt-Organization ] ________________________________________________________________________ Upcoming Events: EO Calendar of Events [ http://www.irs.gov/Charities-&-Non-Profits/Calend= ar-of-Events ] ________________________________________________________________________ IRS Resources Compliance & Enforcement [ http://www.irs.gov/compliance/index.html ] Contact My Local Office [ http://www.irs.gov/localcontacts/index.html ] e-file [ http://www.irs.gov/efile/index.html ] Forms & Pubs [ http://www.irs.gov/formspubs/index.html ] Frequently Asked Questions [ http://www.irs.gov/faqs/index.html ] News [ http://www.irs.gov/newsroom/index.html ] Taxpayer Advocacy [ http://www.irs.gov/advocate/index.html ] Where to File [ http://www.irs.gov/file/index.html ] IRS Social Media [ http://www.irs.gov/uac/IRS-New-Media-1 ] ________________________________________________________________________ =20 Issue Number:=A02014-21 Inside This Issue * IRS issues final regulations on new requirements for tax-exempt hospi= tals [ #First ]=20 * Register for IRS webinar: Gaming and Tax-Exempt Organizations [ #Seco= nd ]=20 * Register for EO workshops [ #Third ]=20 * IRS EO phone forum and webinar Q&As posted [ #Fourth ]=20 ________________________________________________________________________ **=A0=A01.=A0=A0IRS issues final regulations on new requirements for tax-= exempt hospitals**_______________________________________________________= _________________ * *=20 The IRS and Department of Treasury have issued final regulations [ https:= //www.federalregister.gov/articles/2014/12/31/2014-30525/community-health= -needs-assessments-for-charitable-hospitals-requirement-of-a-excise-tax-r= eturn-and ] that provide guidance regarding the requirements for charitab= le hospital organizations added by the Affordable Care Act. Each Section 501(c)(3) hospital organization is required to meet four gen= eral requirements on a facility-by-facility basis: * establish written financial assistance and emergency medical care pol= icies,=20 * limit amounts charged for emergency or other medically necessary care= to individuals eligible for assistance under the hospital's financial as= sistance policy,=20 * make reasonable efforts to determine whether an individual is eligibl= e for assistance under the hospital=92s financial assistance policy befor= e engaging in extraordinary collection actions against the individual, an= d=20 * conduct a community health needs assessment (CHNA) and adopt an imple= mentation strategy at least once every three years.=20 (The first three requirements listed above are effective for tax years be= ginning after March 23, 2010 and the CHNA requirements are effective for = tax years beginning after March 23, 2012.) The ACA also added new section 4959, which imposes an excise tax for fail= ure to meet the CHNA requirements, and added reporting requirements under= section 6033(b) related to sections 501(r) and 4959. These final regulations provide guidance on the requirements described in= section 501(r), the entities that must meet these requirements, and the = reporting obligations relating to these requirements under section 6033.=A0= In addition, the final regulations provide guidance on the consequences = for failing to satisfy the section 501(r) requirements. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=A0=A02.=A0=A0Register for IRS webinar: Gaming and Tax-Exempt Organizati= ons*_____________________________________________________________________= ___ Thursday, January 22 at 2 p.m. ET "Learn about:" * Gaming=92s impact on tax-exempt status=20 * Gaming and unrelated business income=20 * Maintaining records=20 * Reporting requirements=20 * Workers conducting gaming activities=20 * Reporting winnings and withholding income tax=20 * Gaming Excise taxes=20 * IRS resources=20 Register for this event [ http://www.visualwebcaster.com/event.asp?id=3D1= 01170 ]. Back to Top [ #Fifteenth ] ________________________________________________________________________ **=A0=A03.=A0=A0Register for EO workshops **_______________________________________________________________________= _ Register [ http://www.irs.gov/Charities-%26-Non-Profits/Upcoming-Workshop= s-for-Small-and-Medium-Sized-501(c)(3)-Organizations ]=A0for our upcoming= workshops for small and medium-sized 501(c)(3) organizations on:=20 * Jan. 9 =96 Salt Lake City, UT Hosted by University of Utah & the Utah Nonprofits Association=20 Back to Top [ #Fifteenth ] ________________________________________________________________________ *=A0=A04.=A0=A0IRS EO phone forum and webinar Q&As posted*_______________= _________________________________________________________ Review [ http://www.irs.gov/Charities-&-Non-Profits/Phone-Forums-Exempt-O= rganizations ] answers to questions posed by attendees of recent IRS Exem= pt Organizations phone forums and webinars. Submit questions to tege.eo.c= eo@irs.gov. Back to Top [ #Fifteenth ] ________________________________________________________________________ If you have a technical or procedural question relating to Exempt Organiz= ations, visit the Charities and Nonprofits [ http://www.irs.gov/Charities= -&-Non-Profits ] homepage on the IRS.gov Web site. *Other important resources:* * =A0=A0=A0=A0=A0=A0=A0 EO Select Check [ http://www.irs.gov/Charities-= &-Non-Profits/Exempt-Organizations-Select-Check ]=20 * =A0=A0=A0=A0=A0=A0=A0 A-Z Index [ http://www.irs.gov/Charities-&-Non-= Profits/Charities-and-Nonprofits-A-Z-Site-Index ]=20 * =A0=A0=A0=A0=A0=A0=A0 Calendar of Events [ http://www.irs.gov/Chariti= es-&-Non-Profits/Calendar-of-Events ]=20 * =A0=A0=A0=A0=A0=A0=A0 Stay Exempt [ http://www.stayexempt.irs.gov/ ]=20= * =A0=A0=A0=A0=A0=A0=A0=A0Life Cycle [ http://www.irs.gov/Charities-&-N= on-Profits/Life-Cycle-of-an-Exempt-Organization ]=20 * =A0=A0=A0=A0=A0=A0=A0 Free articles for your publications [ http://ww= w.irs.gov/Charities-&-Non-Profits/Charitable-Organizations/Exempt-Organiz= ations-Educational-Tools ]=20 * =A0=A0=A0=A0=A0=A0=A0 Subscribe=A0to the EO Update [ http://www.irs.g= ov/Charities-&-Non-Profits/Subscribe-to-Exempt-Organization-Update ]=20 If you have a specific question about exempt organizations, call *EO Cust= omer Account Services at 1-877-829-5500*. *Please Do Not Reply To This Message*. =20 ________________________________________________________________________ Update your subscriptions, modify your password or email address, or stop= subscriptions at any time on your Subscriber Preferences Page [ https://= public.govdelivery.com/accounts/USIRS/subscriber/new?preferences=3Dtrue ]= . You will need to use your email address to log in. If you have question= s or problems with the subscription service, please contact subscriberhel= p.govdelivery.com [ https://subscriberhelp.govdelivery.com/ ]. This service is provided to you at no charge by the Internal Revenue Serv= ice (IRS) [ http://www.irs.gov/ ]. ________________________________________________________________________ This email was sent to secretary@lojban.org by: Internal Revenue Service = (IRS) =B7 Internal Revenue Service =B7 1111 Constitution Ave. N.W. =B7 Wa= shington DC 20535 Powered by GovDelivery [ http://www.govdelivery.com/por= tals/powered-by ] =0A ------=_NextPart_A6D_FDF8_5CB20B06.1F99F8FE Content-Type: text/html; charset="Cp1252" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = IRS issues final regulations on new requirements for tax-exemp= t hospitals =20

3D'Book=

=
EO Update:  e-News for Chariti= es & Nonprofits December 31, 2014

Useful Links:

IRS.g= ov

Charities and Nonprofits
Homepage

EO FAQs

EO Forms and Publications=

EO N= ewsletter

Life Cycle=

Upcoming Events:

EO Calendar of Events

IRS Resources

Compliance & Enforcement

Contact My Local Office

e-file

Forms & Pubs

Frequently Asked Questions

News

Taxpayer Advocacy

Where to File

IRS Social Media

Issue Number: 2014-21

Inside This Issue=

  1. IRS issues final regulations on new requirements f= or tax-exempt hospitals
  2. Register for IRS webinar: Gaming and Tax-Exempt O= rganizations
  3. Register for EO workshops
  4. IRS EO phone forum and webinar Q&As posted
  1. &nbs= p;IRS issues final regulations on new requirements for tax-exempt hospita= ls

The IRS and Department of Treasury have issued final regulations= that provide guidance regarding the requirements for charitable hosp= ital organizations added by the Affordable Care Act.

Each Sect= ion 501(c)(3) hospital organization is required to meet four general requ= irements on a facility-by-facility basis:

  • establish written financial assistance and emergency medical care pol= icies,
  • limit amounts charged for emergency or other medically necessary care= to individuals eligible for assistance under the hospital's financial as= sistance policy,
  • make reasonable efforts to determine whether an individual is eligibl= e for assistance under the hospital’s financial assistance policy b= efore engaging in extraordinary collection actions against the individual= , and
  • conduct a community health needs assessment (CHNA) and adopt an imple= mentation strategy at least once every three years.

(The first three requirements listed above are effective for tax years= beginning after March 23, 2010 and the CHNA requirements are effective f= or tax years beginning after March 23, 2012.)

The ACA also added new section 4959, which imposes an excise tax for f= ailure to meet the CHNA requirements, and added reporting requirements un= der section 6033(b) related to sections 501(r) and 4959.

These= final regulations provide guidance on the requirements described in sect= ion 501(r), the entities that must meet these requirements, and the repor= ting obligations relating to these requirements under section 6033. = In addition, the final regulations provide guidance on the consequences = for failing to satisfy the section 501(r) requirements.

Back to Top

  2.  Register f= or IRS webinar: Gaming and Tax-Exempt Organizations

Thursday, January 22 at 2 p.m. ET

Learn about:

=
  • Gaming’s impact on tax-exempt status
  • Gaming and unrelated business income
  • Maintaining records
  • Reporting requirements
  • Workers conducting gaming activities
  • Reporting winnings and withholding income tax
  • Gaming Excise taxes
  • IRS resources

Register for this event= .

Back to Top

  3.  Reg= ister for EO workshops


Register for our upcoming workshops for sm= all and medium-sized 501(c)(3) organizations on:
  • Jan. 9 – Salt Lake City, UT
    Hosted by University of Utah &= amp; the Utah Nonprofits Association

Back to Top

  4.  IRS EO pho= ne forum and webinar Q&As posted

Review answers to questions posed by attendees of recent IRS Exempt = Organizations phone forums and webinars. Submit questions to tege.eo.ceo@irs.gov.

Back to Top

If you have a technical or procedural que= stion relating to Exempt Organizations, visit the Char= ities and Nonprofits homepage on the IRS.gov Web site.

Other important resources:

If you have a specific question about exempt organizations, call EO Customer Account Services at 1-877-829-5500.

Please Do Not Reply= To This Message.
=20

Update your subscriptions, modify your p= assword or email address, or stop subscriptions at any time on your Subscriber Preferences Pag= e. You will need to use your email address to log in. If you have que= stions or problems with the subscription service, please contact subscriberhelp.govdelivery.com.

This service is provided to you at no ch= arge by the Internal Revenue Service (IRS).

This email was sent to secretary@lojban.org by: Internal Revenue Ser= vice (IRS) · Internal Revenue Service · 1111 Constitution A= ve. N.W. · Washington DC 20535
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