Billing and Collections Policy Compliance Checklist (Hospitals and Health Systems)

Summary

This checklist outlines the required elements of a nonprofit hospital's Billing and Collections Policy under Section 501(r) of the Internal Revenue Service (IRS) Code. The checklist establishes what actions a nonprofit hospital may take to obtain payment for healthcare services, including steps to determine eligibility for financial assistance prior to initiating extraordinary collection actions. A nonprofit's hospital billing and collections processes should align with the hospital's nonprofit mission and values, prioritizing patient care over financial gain.