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Introduction

SECTION 4. UPDATING THE

Internal Revenue Bulletin 2015-28 · 2026-10-03 edition · updated 2026-10-04 · United States

PROVIDER LIST

Under § 501(r)(4), a hospital organization is required to establish a FAP for each hospital facility it operates. A hospital organization has established a FAP for a hospital facility only if an authorized body of the hospital facility has adopted the policy for the hospital facility and the hospital facility has implemented the policy. See § 1.501(r)–4(d)(1). If the only change a hospital facility makes to its FAP is to update the provider list (whether the provider list is in the FAP or in a separate document), the FAP does not need to be adopted by an authorized body of the hospital facility again in order for the FAP to continue to be considered “established.”

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▸Contents — Internal Revenue Bulletin 2015-28

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