Tax-exempt hospitals report their community benefit activities and other information related to their tax exemption on the Internal Revenue Service (IRS) Form 990, Schedule H.
The purpose of this webinar is to provide an overview of the content and history of Form 990, Schedule H, including:
- How compliance with the Community Benefit Standard and the Affordable Care Act, IRC section 501(r), is reported on the form.
- Current environment for hospital tax exemption, including IRS hospital exams and congressional, federal, state and other interests.
- Recommendations for strengthening compliance and minimizing risk with IRS 501(r)-related and Schedule H requirements.
Time will also be provided for a question-and-answer session with participants.
Resources:
- Community Benefit & Other Tax-Exempt Hospital Requirements Reference Guide
- Community Benefit Categories Reference Guide
- A Guide to Planning and Reporting Community Benefit
- Community Benefit Videos
- Instructions for Schedule H
The webinar is provided as educational and informational purposes and is not tax or legal advice.