The Affordable Care Act

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The Affordable Care Act was implemented in March 2010 states several new requirements that not for profit hospitals organizations must meet to be compliant for tax exemption. The Internal Revenue Service developed new forms and guides to help implement the new section of Affordable Care Act. The requirements are listed under the Internal Revenue Code (IRC) Section 501(C)(3). This section affects not for profit organizations that operate one or more hospital organization and states four requirements that the organizations must meet at each facility they operate. The four requirements stated by the Internal Revenue Services (IRS) under the ACA are the following; “Establishing a written financial assistance and emergency medical care policies; limiting the amounts charged for emergency or other medically necessary care to individuals eligible for assistance under the hospital’s financial assistance policy; to make reasonable efforts to determine whether an individual is eligible for assistance under the hospital’s financial assistance policy before engage in extraordinary collection actions against the individual; and conduct a community health needs assessment (CHNA) and adopt an implementation strategy at least once every three years, which are effective for tax years beginning after March 23, 2012” (New Requirements for 501(c)(3) Hospitals Under the Affordable Care Act, 2010). The National Association of County and City Health Officials analyst Julia Joh Elligers defines a

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