N-2015-46: Clarifications to the Requirement in the Treasury Regulations Under § 501(r)(4) that a Hospital Facility’s Financial Assistance Policy Include a List of Providers

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IRS GuideWire June 26, 2015

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Issue Number:    N-2015-46

Inside This Issue


Notice 2015-46 clarifies how a charitable hospital organization may comply with the requirement in in the final regulations under section 501(r) published on December 31, 2014, that a hospital facility include a list of providers in its financial assistance policy (FAP).  This notice affects charitable hospital organizations.

Notice 2015-46 will appear in IRB 2015-28 dated July 13, 2015.

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