Health Care Law Blog
Many questions surround the creation and implementation of accountable care organizations ("ACOs"). Included in these questions were concerns about the tax implications of an exempt non-profit organization in joining an ACO. In 2011, the Internal Revenue Service ("IRS") was active in providing guidance on that issue. Specifically, the IRS addressed issues related to inurement or impermissible private benefit that arise from a tax-exempt organization's participation with an ACO. It also considered the unrelated business income tax implications for the receipt of shared savings by an exempt organization.
In addition, the IRS provided welcome clarification and guidance concerning the appropriate legal structure for ACOs.
As ACOs transition from a theoretical concept to an actual, practicing organization, we will doubtless see additional guidance and regulations. The health care law attorneys at Foster Swift will remain dedicated to updating health care providers on the relevant regulations and assisting them with their implementation.
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