Vizient has a long track-record of working to ensure that community-based, not-for-profit health care is supported. Congress, the White House and federal regulatory agencies, such as the Internal Revenue Service, regularly examine the merits tax-exemption for not-for-profit hospitals, and look to ensure that exemption is justified by activities that provide meaningful benefits to their communities. Vizient continues to work with policymakers to ensure that our members are represented in those policy discussions and are able to fully tell the full story of the essential care they provide to the communities they serve.

Regulatory developments

June 9, 2016 – Letter from Senate Judiciary Committee Chairman Charles Grassley (R-Iowa) seeking answers regarding IRS enforcement of new requirements for tax-exempt hospitals.

May 28, 2015 – Vizient comments to the Internal Revenue Service regarding financial assistance policy provider list requirements

Vizient, Inc.

January 2015 – IRS report to Congress on private tax-exempt, taxable, and government-owned hospitals

Internal Revenue Service

January 15, 2015 – Vizient regulatory summary of the IRS final rule detailing new requirements for tax-exempt hospitals related to conducting a community health needs assessment, financial assistance policies, limitations on billing and collections action

Vizient, Inc.

April 9, 2014 – IRS response to Sen. Charles Grassley detailing plans for submission of report to Congress on not-for-profit hospitals.

Internal Revenue Service

April 4, 2014 – Letter from Sen. Charles Grassley to the IRS regarding ACA required report to Congress on not-for-profit hospitals.

Vizient, Inc.

Dec. 31, 2014 – IRS final rule detailing requirements for tax-exempt hospitals under section 501(r) of the tax code. Final rule details requirements related to conducting a community health needs assessment, financial assistance policies, limitations on billing and collections actions, and sanctions for noncompliance.

Dec. 30, 2013 – IRS Notice 2014-03 – Notice of Proposed Procedures for Charitable Hospitals to Correct and Disclose Failures to Meet Section 501(r) requirements and includes a process for charitable hospitals to follow to correct and disclose failures.

Dec. 30, 2013 – IRS Notice 2014-02 – Notice of Reliance on Proposed Regulations for Tax-Exempt Hospitals confirms that tax exempt organizations can rely on the proposed regulations released on June 26, 2012, and April 5, 2013, regarding charitable hospitals’ responsibilities pending the release of final regulations or further guidance.

April 5, 2013 – IRS Regulation 106499-12– Proposed rule requiring exempt hospitals to conduct a community health needs assessment

June 26, 2012 – IRS Regulation 130266-11 – Proposed rule requiring exempt hospitals to implement financial assistance and emergency medical care policies, placing limits on the amount charged to individuals eligible for financial assistance and prohibiting extraordinary collection practices before determining if individual is eligible for financial assistance

May 16, 2012 – Vizient Senior Vice President of Legal and Corporate Affairs Michael Regier's written testimony to the House Ways and Means Oversight Subcommittee regarding not-for-profit hospital tax exemption.

Vizient, Inc.

July 25, 2011 – IRS Notice 2011-52: Notice and Request for Comments Regarding the Community Health Needs Assessment Requirements for Tax-exempt Hospitals