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Creeping Normality: IRS Releases Final Regulations Under Section 501(r)

The recently issued final regulations provide charitable hospitals with guidance regarding Section 501(r)’s requirements for community health needs assessments, financial assistance policies, limitations on charges, and billing and collection policies.  Although the final regulations are seemingly minor in variance from the proposed regulations and prior guidance, charitable hospitals should appreciate the significance of Section 501(r)’s broader impact on their tax exemption.

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About this Author


Robert C. Louthian is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm's Washington, D.C. office.  He focuses his practice on the representation of exempt organizations on a wide range of tax and related issues, including determinations of exempt status, securing private letter rulings on proposed transaction, and preparing and representing clients who are under audit by the Internal Revenue Service.  He works primarily with hospitals and other institutional providers, private foundations, scientific research organizations, universities and trade...