TITLE

The Effect of the Affordable Care Act on Charitable Hospitals

AUTHOR(S)
Bailey, William A.; Tidd, Ronald R.; Cahalan, Ryan
PUB. DATE
May 2013
SOURCE
CPA Journal;May2013, Vol. 83 Issue 5, p57
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses the impact of the U.S. Affordable Care Act (ACA) on non-profit hospitals as of May 2013. It highlights the provisions of ACA in creating the Internal Revenue Code (IRC) section 501(r), which creates additional requirements for certain hospitals to receive tax-exempt status. The author says non-profit hospitals are required to create a financial assistance policy (FAP) for determining whether a patient is qualified to receive financial assistance.
ACCESSION #
90022892

 

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