IRS Mandatory ACA Reviews: Hospital Readiness
June 25, 2026
Online Only
Join Forvis Mazars for a practical, in-depth guide to the IRS’ mandatory review requirement under Section 9007(c) of the Affordable Care Act (ACA). This webinar will provide an overview of ACA §9007, including §501(r); the community benefit standard; publicly available IRS procedures governing hospital exemption compliance reviews, including key provisions of the Internal Revenue Manual (IRM) 4.70.1; and documentation and reporting practices hospitals can use to help strengthen compliance readiness and reduce compliance risk. This session will also include real-world examples.
Learning Objectives
Upon completion of this program, participants should be able to:
- Recall the legislative history, statutory purpose, and scope of ACA §9007.
- Describe the community benefit standard.
- Explain the publicly available IRS procedures governing community benefit activity compliance reviews, including the process outlined in IRM 4.70.1.
- Identify compliance, documentation, and community-benefit reporting strategies that tax-exempt hospitals can implement to help strengthen readiness, reduce compliance risk, and support accurate reporting.
- Recognize common challenges in Schedule H reporting and §501(r) compliance.
- Identify §501(r) related opportunities for your organization.
Presenter(s)
Brian Todd, Garrett Gluth