Malware Incident at Mental Health Nonprofit Leads to $150K Settlement with OCR
As cyberattacks targeting the healthcare industry continue to escalate, the U.S. Department of Health and Human Services Office for Civil Rights (OCR) has published its first-ever resolution agreement...
View ArticleGreat Lakes Ag-Tech Business Incubator Helps Entrepreneurial Farmers
State Representative Joe Haveman recently announced the State of Michigan's $500,000 contribution to the new Great Lakes Ag-Tech Business Incubator, a 501(c)(6) nonprofit. The Incubator offers...
View ArticleAlabama Tax Developments – 2014 Year in Review
This SALT Alert summarizes the major legislative, judicial, and administrative developments affecting Alabama business taxpayers with respect to income, transactional, and property taxes, as well as...
View ArticleHospital For-Profit Conversion Hits Bicoastal Speed Bumps
Over the past decade or so, the conversion of nonprofit hospitals to for-profit status seemed to be an inexorable trend. But in the last couple of weeks the movement has run into speed bumps on both...
View ArticleExecutive Compensation Continues to be a Hot Button Compliance Issue for...
Over the last decade, the IRS has assumed a broader role in the governance of tax-exempt organizations and embraced the view that transparency leads to tax compliance. Nowhere is the IRS s approach...
View ArticleOMB and Federal Agencies Publish Final Rule on Grants and Cooperative Agreements
On December 19, 2014, the White House Office of Management and Budget (OMB) and 28 federal agencies published in the Federal Register a consolidated interim final rule to implement OMB’s December 2013...
View ArticleNon-Profit Social Service Agency to Pay $309,000 to Settle EEOC Disability...
Comprehensive Behavioral Health Center Refused To Accommodate Long-Term Employee With Multiple Sclerosis And Denied Her Rehire, Federal Agency Charged ST. LOUIS -- Comprehensive Behavioral Health...
View ArticleWhen It Comes to “Volunteer” Workers, No Good Deed Goes Unpunished
It is that fun time for New Year’s resolutions. Right up there with promises to go to the gym and to try to get along with one’s in-laws, many will make plans to do more volunteer work in 2015. From an...
View ArticleActual Compliance with HIPAA is a Must
The U.S. Department of Health and Human Services, Office for Civil Rights (HHS-OCR), has recently entered into another HIPAA settlement, emphasizing yet again the government’s focus on the HIPAA...
View ArticleIRS Publishes Final Regulations for Charitable Hospitals
General Background - The ACA added new Internal Revenue Code (Code) section 501(r), which describes criteria hospital organizations must meet to be recognized as exempt from federal income tax under...
View ArticleReligious Institution - January 2015
Experience over the last couple decades teaches that religious institutions face as much or perhaps more liability than secular organizations and, therefore, need to take risk management seriously....
View ArticleNC Appellate Courts Hold Grandfather Mountain Must Pay Property Tax
In a decision that substantially protects property tax bases for local governments in North Carolina, the North Carolina Supreme Court has declined to review a Court of Appeals decision holding that...
View ArticleNew York’s Nonprofit Revitalization Act: A Guide to the Law’s Key Provisions
Significant portions of the New York Nonprofit Revitalization Act (the “Revitalization Act” or the “Act”) went into effect in 2014. The Act represents the first overhaul in more than 40 years of laws...
View ArticleBrands weigh benefits, risks of ‘cause-related marketing’
The morning after the last game of the 2014 World Series, Joe Torre got up early, put on a new uniform and flew to New York to get to work. Torre isn’t trying to make a comeback as a manager. The Hall...
View ArticleIRS Issues Final Regulations for Charitable Hospitals
On December 29, 2014, the Internal Revenue Service and the Department of Treasury issued final regulations on requirements described in Section 501(r) for charitable hospitals exempt from federal...
View ArticleIRS Publishes Final Guidance for Tax-Exempt Hospitals Regarding Section...
On December 29, 2014, the Internal Revenue Service (“IRS”) released final regulations pertaining to Section 501(r) of the Internal Revenue Code of 1986, as amended (the “Code”). The final regulations...
View ArticleOIG Provides Leeway for Copay Assistance to Low-Income Patients
Earlier this week the OIG released an advisory opinion stating that a nonprofit organization’s proposed arrangement to provide copayment assistance to financially needy patients would not result in...
View ArticleHigher Education Alert: NLRB Announces Two New Standards Favorable to Faculty...
In Pacific Lutheran University, 361 NLRB No. 157, a case that had been watched closely by the higher education community, the National Labor Relations Board issued a 3-2 decision the week before...
View ArticleHealth Law Alert: Medical Staff Bylaws can be an Enforceable...
On Dec. 31, 2014, the Supreme Court of Minnesota issued its long-awaited decision in Medical Staff of Avera Marshall Regional Medical Center v. Avera Marshall. This case has drawn national attention,...
View ArticleOne State Explores Imposing Real Property Tax on Nonprofits
In states such as New York, where local governments and public schools are funded by taxes on real property, exemptions are often highly scrutinized by assessors and taxpayers alike. However, the...
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