One Fund payments will include those treated as hospital outpatients

Payments from The One Fund Boston charity will go to Marathon bombing victims treated as hospital outpatients, in addition to those seriously injured and the families of those killed, according to final rules issued Wednesday for the distribution of the money from the compensation fund.

The addition of those treated then released is the principal change to the proposed distribution formula unveiled last week by the fund’s administrator, Washington, D.C., lawyer Kenneth Feinberg. The One Fund charity has raised more than $30 million so far from individuals and corporations.

The families of those killed in the blasts, people who lost more than one limb, and those with permanent brain damage will get the largest payments, according to the formula. No dollar amounts have been formally established, although Feinberg told the Globe this month that those in the top category could receive well over $1 million each.

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Single amputees are on the next tier, followed by those who spent one or more nights in the hospital for treatment.

Outpatients who were treated and released the day of the marathon make up the final tier.

As many as 264 people were hurt in the marathon attack, when two crude bombs laced with nails and ball bearings exploded near the finish line of the city’s historic road race.

Victims and their families can access claims via the fund’s website. “The outpouring of support for The One Fund has been unprecedented in my experience,” Feinberg said in a statement today. “We remain committed to channeling that generosity to assist those most impacted by the bombings and to do so by the end of June.”

Payments from the fund are considered gifts, and those who receive money retain any rights to file lawsuits in connection with the attack.

Feinberg has said local officials have urged him to get the money to victims swiftly – he expects the fund to begin making payments by the end of June.

Victims and their families will probably not have to pay taxes on any money they receive from the One Fund, according to Scott B. Kaplowitch, a partner with Boston accounting firm Edelstein & Co.

Also this week, the One Fund Boston received formal approval from the IRS to become a tax-exempt nonprofit, a move that will clear the way for the fund to receive millions of dollars in pledges that were contingent on the IRS approval. The group has already raised more than $30 million from individuals and corporations.

In addition to the One Fund, many victims have set up their own funds. Dozens of families have collectively raised more than $4 million on two crowdfunding sites, GoFundMe and GiveForward. Some health insurers and other companies have also pledged to help cover victims’ medical expenses.

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