#### § 1.501(r)-0 Outline of regulations.

This section lists the table of contents for §§ 1.501(r)-1 through 1.501(r)-7.

## § 1.501(r)-1 Definitions.

(a) Application.

(b) Definitions.

(1) Amounts generally billed (AGB).

(2) AGB percentage.

(3) Application period.

(4) Authorized body of a hospital facility.

(5) Billing and collections policy.

(6) Date provided.

(7) Discharge.

(8) Disregarded entity.

(9) Emergency medical care.

(10) Emergency medical conditions.

(11) Extraordinary collection action (ECA).

(12) Financial assistance policy (FAP).

(13) FAP application.

(14) FAP application form.

(15) FAP-eligible.

(16) Gross charges.

(17) Hospital facility.

(18) Hospital organization.

(19) Medicaid.

(20) Medicare fee-for-service.

(21) Noncompliant facility income.

(22) Operating a hospital facility.

(23) Partnership agreement.

(24) Plain language summary of the FAP.

(25) Presumptive FAP-eligibility determination.

(26) Private health insurer.

(27) Referring.

(28) Substantially-related entity.

(29) Widely available on a Web site.

## § 1.501(r)-2 Failures to satisfy section 501(r).

(a) Revocation of section 501(c)(3) status.

(b) Minor omissions and errors.

(1) In general.

(2) Minor.

(3) Inadvertent.

(4) Reasonable cause.

(c) Excusing certain failures if hospital facility corrects and discloses.

(d) Taxation of noncompliant hospital facilities.

(1) In general.

(2) Noncompliant facility income.

(3) No aggregation.

(4) Interaction with other Code provisions.

(e) Instances in which a hospital organization is not required to meet section 501(r).

## § 1.501(r)-3 Community health needs assessments.

(a) In general.

(b) Conducting a CHNA.

(1) In general.

(2) Date a CHNA is conducted.

(3) Community served by a hospital facility.

(4) Assessing community health needs.

(5) Persons representing the broad interests of the community.

(6) Documentation of a CHNA.

(7) Making the CHNA report widely available to the public.

(c) Implementation strategy.

(1) In general.

(2) Description of how the hospital facility plans to address a significant health need.

(3) Description of why a hospital facility is not addressing a significant health need.

(4) Joint implementation strategies.

(5) When the implementation strategy must be adopted.

(d) Exception for acquired, new, and terminated hospital facilities.

(1) Acquired hospital facilities.

(2) New hospital organizations.

(3) New hospital facilities.

(4) Transferred or terminated hospital facilities.

(e) Transition rule for CHNAs conducted in taxable years beginning before March 23, 2012.

## § 1.501(r)-4 Financial assistance policy and emergency medical care policy.

(a) In general.

(b) Financial assistance policy.

(1) In general.

(2) Eligibility criteria and basis for calculating amounts charged to patients.

(3) Method for applying for financial assistance.

(4) Actions that may be taken in the event of nonpayment.

(5) Widely publicizing the FAP.

(6) Readily obtainable information.

(7) Providing documents electronically.

(8) Medically necessary care.

(c) Emergency medical care policy.

(1) In general.

(2) Interference with provision of emergency medical care.

(3) Relation to federal law governing emergency medical care.

(4) Examples.

(d) Establishing the FAP and other policies.

(1) In general.

(2) Implementing a policy.

(3) Establishing a policy for more than one hospital facility.

## § 1.501(r)-5 Limitation on charges.

(a) In general.

(b) Amounts generally billed.

(1) In general.

(2) Meaning of charged.

(3) Look-back method.

(4) Prospective Medicare or Medicaid method.

(5) Examples.

(c) Gross charges.

(d) Safe harbor for certain charges in excess of AGB.

(e) Medically necessary care.

## § 1.501(r)-6 Billing and collection.

(a) In general.

(b) Extraordinary collection actions.

(1) In general.

(2) Certain debt sales that are not ECAs.

(3) Liens on certain judgments, settlements, or compromises.

(4) Bankruptcy claims.

(c) Reasonable efforts.

(1) In general.

(2) Presumptive FAP-eligibility determinations based on third-party information or prior FAP-eligibility determinations.

(3) Reasonable efforts based on notification and processing of applications.

(4) Notification.

(5) Incomplete FAP applications.

(6) Complete FAP applications.

(7) When no FAP application is submitted.

(8) Suspending ECAs while a FAP application is pending.

(9) Waiver does not constitute reasonable efforts.

(10) Agreements with other parties.

(11) Clear and conspicuous placement.

(12) Providing documents electronically.

## § 1.501(r)-7 Effective/applicability date.

(a) Effective/applicability date.

(b) Reasonable interpretation for taxable years beginning on or before December 29, 2015.

[T.D. 9708, 79 FR 78997, Dec. 31, 2014; 80 FR 12762, Mar. 11, 2015]