In the past, tax-exempt organizations were required to reapply for exempt status upon certain structural changes. But two 2014 private letter rulings indicate they may no longer need to do so. We look at the rulings in this Insight.
We cover changes to regulations and emerging issues covered in the final inpatient prospective payment system and the proposed hospital outpatient prospective payment system.
Split-dollar life insurance plans are becoming popular among health care organizations because they offer tax-advantaged retirement benefits and can qualify for loan accounting treatment. The catch? Loan treatment doesn’t always apply.
Under increasing regulatory and budgetary pressure, not-for-profits and governments are pressing internal auditors for solutions, not only findings. Here’s how such a partnership can create a culture of transparency, efficiency, and safety.