Community Benefit in Context: Origins and Evolution - ACA Section 9007

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Community-Benefit-in-Context-Origins-and-Evolution-ACA-Section-9007.pdf (167.71 KB)

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https://www.hilltopinstitute.org/wp-content/uploads/publications/Community-Benefit-in-Context-Origins-and-Evolution-ACA-Section-9007.pdf

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http://hdl.handle.net/11603/13144

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A. All Hilltop Institute (UMBC) Works
G. Hospital Community Benefit (The Hilltop Institute, UMBC)
UMBC Faculty Collection

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Date

2012-06

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reports
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Subjects

nonprofit (tax-exempt) hospitals
U.S. statutes on charitable tax exemption
The Affordable Care Act (ACA)
community benefits

Abstract

Hilltop Hospital Community Benefit Program Director Martha H. Somerville, JD, MPH, presented at the American Health Lawyers Association’s June 21, 2012, webinar titled Protecting Tax Exemption Under the ACA: Exploring New Requirements Related to Community Needs Assessments; Financial Assistance Policies; and Billing and Collection Policies and Procedures. Somerville’s presentation, titled Community Benefit in Context: Evolution to ACA §9007, provided an overview of the origins and evolution of charitable tax exemption, the community benefit standard, and current tax exemption requirements for nonprofit hospitals. This brief provides background and support for the presentation.