Publication
Legal Alert – Tax-Exempt Hospitals to Undergo Community Benefit Review
by Geoffrey L. Gunnerson and Craig R. McPike
While speaking at an American Health Lawyers Association conference on October 16, 2012, an Internal Revenue Service (IRS) official confirmed that the IRS has identified 3,377 tax-exempt hospitals whose community benefit activities will be reviewed to determine if they are meeting the requirements for tax exemption. Each hospital will be reviewed in one of three annual phases. While some reviews began as early as April 2011, others have yet to begin. The reviews have been referred to as “stealth reviews” because hospitals are not notified that they are being reviewed and will not know when the reviews begin or end.
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