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Mostly Good News for Qualified 501(c)(3) Bonds Under ACA Regulations

The Patient Protection and Affordable Care Act (“ACA”) imposes several new requirements on charitable hospitals.  Charitable hospitals that benefit from tax-exempt qualified 501(c)(3) bonds were concerned that violations of these ACA requirements would either result in a loss of the charitable hospital’s 501(c)(3) status, or result in excessive private business use, either of which would … Continue Reading

Notice 2014-67 – The Accountable Care Organization Provisions

In our last post, we discussed the unsung hero of IRS Notice 2014-67 – the new, 5-year safe harbor from private business use that everyone – governmental users and 501(c)(3)s, and not just Accountable Care Organizations (ACOs) – can use immediately for management contracts covering a bond-financed facility. The much more publicized, limelight-hogging aspect of Notice 2014-67 relates … Continue Reading