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IRS Memo: Hospitals Providing Financial Assistance to Staff Physicians Involving Electronic Health Records

May 11, 2007 IRS Memo: Hospitals Providing Financial Assistance to Staff Physicians Involving Electronic Health Records The federal Internal Revenue Service (IRS) ruled that not-for-profit hospitals with tax exempt status can give financial help to their affiliated physicians so they can acquire and implement software to create, maintain, transmit, or receive electronic health records (EHRs). The IRS ruling clarified a question that arose after the Department of Health and Human Services (HHS) and Centers for Medicare and Medicaid Services (CMS) issued new regulations in August 2006 that permitted hospitals to provide EHR software and technical support to medical . . .

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