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Overview of New Proposed Regulations Under Internal Revenue Code Section 501(r) Affecting Certain Financial Assistance, Billing and Collection Activities of Tax-Exempt Hospitals

11 Sep 2012 to 30 Nov 2012                            

King & Spalding recently hosted a Roundtable Webinar focused on the proposed regulations recently published by the Treasury Department and the IRS concerning certain additional requirements imposed on charitable hospitals by Section 501(r) of the Internal Revenue Code. The Roundtable was led by Constance F. Dotzenrod of our Atlanta office. We are now providing access to an on-demand audiocast and downloadable materials for this information-packed Roundtable session. There are no restrictions on who may register, and there is no charge. This audio recording will be available until November 30.

This seventy-five minute Roundtable addresses the following topics related to requirements of Internal Revenue Code Section 501(r) and the new proposed regulations: 1) financial assistance policy (FAP) requirements, including what is required to satisfy the obligation to “widely publicize” the FAP; 2) emergency medical care policy requirements; 3) limitations on charges, including permitted methods of calculating “amounts generally billed;” 4) billing and collection restrictions, including those imposed on “extraordinary collection actions;” 5) requirement to make “reasonable efforts” to determine whether an individual is eligible for assistance under the hospital’s financial assistance policy; and, 6) update on the status of IRS guidance concerning the requirement for charitable hospitals to conduct a community health needs assessment.

In addition to listening to the Webinar audiocast, you will be able to download a copy of the program slides.

This Webinar session is presented for general information and orientation purposes and may not be relied on as legal advice.

General information on our practice is available on the K&S Website and in our electronic publications Serving the Healthcare Industry and Healthcare Reform Task Force. If you would like to be included on our regular healthcare practice mailing list to receive notices of upcoming live and Webcast programs, and written updates, you can be added by submitting your full contact information to

If you have questions concerning this Webinar audiocast, please contact Marie Parks at