Tax associate Gil Ghatan authored the cover article in the May 29 edition of Tax Notes analyzing the pre- and post-section 501(r) landscape for charitable hospitals looking to maintain tax-exempt status. In the piece, titled “Goodbye ACA, but Tax-Exempt Hospital Provisions Are Here to Stay,” Mr. Ghatan examines the requirements imposed on tax-exempt hospitals by section 501(r)—one of the bipartisan Affordable Care Act provisions that was retained in the proposed American Health Care Act—and its complex final regulations. He also discusses some of the ongoing compliance challenges facing tax-exempt hospitals.
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