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EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2012-32 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–130266–11, page 126. 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.

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2012-32
Internal Revenue Bulletin 2012-32

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