Guidance for Tax-Exempt Organizations Participating in MSSP

Notice 2011-20 addresses the application of Section 501(c)(3) to tax-exempt organizations participating in the Medicare Shared Savings Program (MSSP) through an accountable care organization (ACO) as described in the Affordable Care Act and solicits comments.

Document Excerpt

To avoid adverse tax consequences, the tax-exempt organization must ensurethat its participation in the MSSP through an ACO is structured so as not to resultin its net earnings inuring to the benefit of its insiders or in its being operated forthe benefit of private parties participating in the ACO. The IRS must determine whether prohibited inurement or impermissible private benefit has occurred on acase-by-case basis, based on all the facts and circumstances.



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