The Internal Revenue Service (IRS) has provided a supplemental document to its field directive on safe harbors for health IT donations with a question-and-answer document. In August 2006, the Department of Health and Human Services and the Centers for Medicare and Medicaid Services published guidance documents that outlined exceptions and safe harbors to federal Stark and anti-kickback laws that addressed HIT donations.

The IRS memo and the Q&A document can be accessed at:
http://www.irs.gov/pub/irs-tege/ehrdirective.pdf and http://www.aha.org/aha/content/2007/pdf/2007IRS-QandA-HITMemo.pdf.