Internal Revenue Bulletin:  2012-32 

August 6, 2012 

EXEMPT ORGANIZATIONS


Table of Contents

REG-130266-11 REG-130266-11

Proposed regulations under section 501 of the Code, required the Patient Protection and Affordable Care Act of 2010, provide guidance to charitable hospital organizations regarding the requirements to establish a written financial assistance policy and a written policy relating to emergency medical care; limit charges for emergency or other medically necessary care provided to an individual eligible for financial assistance; and make reasonable efforts to determine whether an individual is eligible for financial assistance before engaging in extraordinary collection actions.


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