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Search OptionsInsightsIRS Updates Racial Nondiscrimination Publication Requirement for 501(c)(3) Private Schools
On May 7, 2019, the IRS announced the release of Revenue Procedure 2019-22 (“RP 2019-22”), which modifies existing rules that require 501(c)(3) private schools to publish their racial nondiscrimination policy in a newspaper or using broadcast media.… 
IRS Updates Racial Nondiscrimination Publication Requirement for 501(c)(3) Private Schools
On May 7, 2019, the IRS announced the release of Revenue Procedure 2019-22 (“RP 2019-22”), which modifies existing rules that require 501(c)(3) private schools to publish their racial nondiscrimination policy in a newspaper or using broadcast media.… 
Is Now the Time to Consider Establishing a Donor Advised Fund?
While donor advised funds (“DAF” or “DAFs”) have been around since the 1930’s, they were not defined by statute until the Pension Protection Act of 2006 added Section 4966(d)(2) to the Internal Revenue Code. With the passage of President Trump’s Tax… 
Is Now the Time to Consider Establishing a Donor Advised Fund?
While donor advised funds (“DAF” or “DAFs”) have been around since the 1930’s, they were not defined by statute until the Pension Protection Act of 2006 added Section 4966(d)(2) to the Internal Revenue Code. With the passage of President Trump’s Tax… 
Responsibility and Accountability: Thoughts on Board Responsibility in Private, Nonprofit Higher Education
“Tone at the top” is the accounting profession’s language to describe the effectiveness of the internal controls, governance and oversight responsibilities carried out by a board of trustees. When tone is good (trustees insist on high ethical,… 
Are You A "Health Care Business" for Bankruptcy Purposes?
The day any enterprise starts contemplating a bankruptcy filing never is a happy one. If the enterprise is in the health care industry, added anxiety can arise over whether it qualifies as a “health care business” under the United States Bankruptcy… 
Updated INSPECT Requirements Will Streamline Practitioner Obligations
A new bill recently cleared Indiana’s legislature that will change the requirements of Indiana’s Scheduled Prescription Electronic Collection and Tracking (“INSPECT”) program. The bill modifies the changes enacted last year that made failure to… 
Students, Consultants and Other Business Visitors...Important Safeguards
If you are a health care clinic or other office setting, do you have a policy that governs those individuals or “business invitees” who may request and be granted the opportunity to observe or participate in some aspect of your business or clinical… 
Recent HOPD Address Issues
Beginning in April 2019, CMS started returning OPPS claims where the Hospital Outpatient Department address on the claim does not match the exact address appearing on the hospital’s Medicare Form 855A. These include claims returned for using “Ste.”… 
Investigatory Records Exception to Indiana's Access to Public Records Act ("APRA") Analyzed by Court of Appeals
Few statutes contain a clearer enumerated purpose than Indiana’s Access to Public Records Act or “APRA.” Passed originally in 1983, the Legislature found that providing persons with information is an essential function of representative government,… 
Is Your Organization in Compliance With IRS Rules on Employer Identification Numbers?
On March 27, 2019 the IRS announced that taxpayers can no longer request an employer identification number (“EIN”) unless the “responsible party” named on the application has a Social Security number (“SSN”) or Individual Taxpayer Identification… 
Is Your Organization in Compliance With IRS Rules on Employer Identification Numbers?
On March 27, 2019 the IRS announced that taxpayers can no longer request an employer identification number (“EIN”) unless the “responsible party” named on the application has a Social Security number (“SSN”) or Individual Taxpayer Identification… 
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