Protecting the Tax Exemption Privilege: Guidance on Taxes, Audits, and More for Nonprofit Hospitals
This Feature Article is brought to you by AHLA's Tax and Finance Practice Group.
- September 01, 2025
- Nick Kump , King & Spalding LLP
- Vince Tennerelli , Community Health System
While in-house counsel at nonprofit health systems often find themselves pulled in many directions, carefully reviewing the system’s annual Internal Revenue Service (IRS) filings—submitted on IRS Form 990—should be a top priority. This is particularly true in 2025, as the IRS has specifically identified nonprofit hospitals as a compliance focus. By familiarizing themselves with IRS instructions and guidance and collaborating with internal stakeholders and outside accountants, in-house legal departments can play a critical role in preventing unnecessary IRS scrutiny and protecting the organization if the IRS initiates an audit.
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