We understand that an IRS official today confirmed that the IRS  has identified 3,377 tax-exempt hospitals whose community benefit activities will be reviewed to determine if they are meeting the community benefit standard necessary for tax exemption.  We understand that these reviews began as early as April 2011 following enactment of the Affordable Care Act and that the reviews will be conducted in several waves, with each hospital being looked at in one of three annual phases.  The hospitals will not be notified by the IRS that they are being reviewed, and will not know when the reviews begin or end.