Final Treasury Regulations for Charitable Hospitals Released

The U.S. Treasury released final regulations¬†on December 29, 2014 that provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. Background (from the regulations): Section 501(r) was added to the Code by the Patient Protection and Affordable Care Act, Public Law 111-148 (124 Stat. 119 […]