Category Archives: Internal Revenue Service (IRS)

IRS Revokes Hospital’s Nonprofit Status for Failure to Meet the Community Needs Assessment Requirements Under Internal Revenue Code Section 501(r)

The Internal Revenue Service (IRS) has, for the first time, revoked a hospital’s nonprofit tax status for failure to meet the community needs assessment requirements under Internal Revenue Code (IRC) section 501(r). The hospital, which has not been identified, received a tax status letter from the IRS dated February 14, 2017 that was publicly released earlier this month. The IRS informed the hospital organization that it had failed to comply with the requirements of section 501(r) requirements to conduct a community health needs assessment, adopt an implementation strategy and make it widely available to the public. Continue reading