The Internal Revenue Service Form 990 is used by 501(c)(3) not-for-profit organizations to submit information required by the federal government for tax-exemption. The Form 990 is easily accessed by the public and is often reviewed by community members, policy makers, the media, and consumer advocates. The IRS Form 990 presents an opportunity to tell the community benefit story and to document that not-for-profit health care organizations are fulfilling their tax-exempt purpose.
Schedule H for Hospitals
On Dec. 20, 2007, the IRS released a revised Form 990. The revision included a new Schedule H, which hospitals must use to report their community benefit activities and other tax-exemption related information. The schedule is based on CHA's community benefit reporting guidelines.
Visit the IRS website for more information about recent updates made to the IRS Form 990 Schedule H and the Schedule H instructions. Use the links below to access the current tax year IRS Form 990 and Schedule H and the Schedule H instructions.
Schedule H Resources
- Foundation-Related Issues on the IRS Form 990, Schedule H document
- Essay Questions Resource
- PowerPoint of the Community Benefit Webinar — IRS Form 990, Schedule H: Issues and Answers
- Resource for Boards! These educational resources on the revised IRS Form 990 and new Schedule H are designed to be easily incorporated into general and committee board meetings.
- Video — describes the community benefit tradition of Catholic health care and the new IRS reporting requirement
- The IRS Form 990, Schedule H: Community Benefit and Catholic Health Care Governance Leaders — a booklet that describes the new IRS Form 990, Schedule H, what boards need to know about this new IRS reporting requirements, and why community benefit and tax exemption are important issues for Catholic health care
- Additional video clips — hear attorney Doug Anning address several sections of the Form 990 and Schedule H in a video Q and A section as well as review a video about a successful community benefit program in Tennessee: Knoxville Area Project Access (KAPA).
- PowerPoint Presentations — Three presentations, each provided in a self advancing version and a second version with speaker notes, explain how community benefit, executive compensation and governance practices are addressed in the revised IRS Form 990.
- The Mission Imperative of Community Benefit card — this simple 4x6 card shares the important mission-based message about why Catholic health care ministries implement and conduct community benefit programs.
- Complimentary copies of these resources have been distributed to CEOs of CHA member health systems and hospitals, system community benefit leaders and system general counsels. CHA members can order copies of these resources at no charge at CHA's Online Store. These resources are available for sale to organizations that are not members of CHA.