PPACA Tax Exempt Hospital Status Requirements: 9007

The Patient Protection and Affordable Care Act: section 9007 (Pub. L. No.111-148) includes four primary adjustments to the federal income tax exemption requirements for nonprofit hospitals. Under the act, tax-exempt hospitals must take the following actions to avoid penalties: Conduct a community health needs assessment; Make financial assistance policies widely available; Notify patients of financial assistance policies; and, Restrict charges of uninsured, indigent patients.

PPACA Tax Exempt Hospital Status Requirements.pdf