the Guide below from cms.gov has an interactive flow chart that determines whether the entity is covered under HIPAA. This is quite useful tool.
references:
https://www.cms.gov/Regulations-and-Guidance/Administrative-Simplification/HIPAA-ACA/Downloads/CoveredEntitiesChart20160617.pdf
references:
https://www.cms.gov/Regulations-and-Guidance/Administrative-Simplification/HIPAA-ACA/Downloads/CoveredEntitiesChart20160617.pdf
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