Topics: IRS Guidance
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Wisconsin Medicaid Nursing Home Reimbursement: What Providers Need to Know
How Wisconsin Medicaid sets nursing home rates: the annual Methods update, PDPM case mix, provider incentives, the new SFY26 audit rule, and WINHRS appeals.
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Uniform Guidance Procurement Rules Nonprofits Get Wrong
Under the uniform guidance, federal grantees must use one of five procurement methods based on the dollar value of the purchase: micro-purchases (at or…
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Ohio Medicaid Nursing Home Reimbursement: What Changed on July 1, 2026 — and the $875 Million Reckoning Behind It
Ohio’s July 1, 2026 nursing home Medicaid changes explained: the PDPM case-mix transition and the $875M quality incentive payment (QIP) settlement.
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Form 990 Mistakes That Trigger Donor and IRS Scrutiny
The Form 990 mistakes that draw the most scrutiny are governance gaps (missing conflict-of-interest, whistleblower, or document-retention policies, or a
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UNICAP 263A for Distributors: Which Costs to Capitalize
UNICAP under Section 263A requires distributors to capitalize the direct acquisition cost of inventory plus an allocable share of indirect costs, such as
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Grant Compliance for Behavioral Health: Avoiding Disallowed Costs
A cost charged to a federal behavioral health grant is allowable only if it is necessary, reasonable, allocable to the award, consistent with your
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Real Estate Partnership Tax: Allocations and 704(b) Basics
A real estate partnership can allocate income, loss, and deductions however the partners agree, but the IRS only respects those allocations if they have
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Florida Finalizes October 2026 Medicaid Nursing Home Rates
Florida finalized its October 2026 Medicaid nursing home rates at an average $302.92 per resident day, down 1.4% from 2025. See the regional and…
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Behavioral Health Cost Reports: Medicaid Reimbursement Basics
A behavioral health cost report is a structured filing, often modeled on federal Medicare cost reporting rules, that allocates a provider’s allowable costs
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Cannabis Rescheduling and the Future of 280E
As of mid-2026, only marijuana in FDA-approved drug products and marijuana under qualifying state medical licenses has been moved to Schedule III.