Community Benefit

IRS Form 990

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