Section 501(r) of the Internal Revenue Service Code requires 501(c)(3) hospital organizations to meet four general requirements on a facility-by-facility basis: establish written financial assistance and emergency medical care policies; limit amounts charged for emergency or other medically necessary care to individuals eligible for assistance under the hospital's financial assistance policy; make reasonable efforts to determine whether an individual is eligible for assistance under the hospital's financial assistance policy before engaging in extraordinary collection actions against the individual; and conduct a community health needs assessment and adopt an implementation strategy at least once every three years.A number of hospitals in Kansas have received notices from the IRS informing them of 501(r) compliance checks. Hospitals found to be in non-compliance with the requirements of 501(r) may be subject to substantial financial penalties. If you have questions, please contact Audrey Dunkel at (785) 233-7436.