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IRS ruling protects tax-exempt hospitals when donating HIT

EHR Connection, May 21, 2007

A new ruling by the Internal Revenue Service (IRS) allows not-for-profit organizations to provide HIT to staff physicians without fear of losing their tax-exempt status, reports Healthcare IT News. The IRS issued a memorandum indicating that it would not consider such donations of IT and supporting services as kickbacks that would jeopardize healthcare providers' not-for-profit status. Not-for-profits have been worried about compensation rules and the tax implications of HIT donations, especially because donations are not crucial to the hospital's survival, the report says.

A recent survey of executives by the College of Health Information Management Executives found that 62% of hospitals had no plans to take advantage of the new Stark exceptions and anti-kickback safe harbor laws. The IRS memorandum defines medical staff as those who have staff privileges at a hospital. The ruling answers questions about the tax status of a facility that provides "financial assistance to acquire and implement software that is used primarily for creating, maintaining, transmitting, or receiving electronic health records for their patients." 

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