Not-for-profit hospitals report their community benefit activities and other information related to their tax-exempt status on the Internal Revenue Service (IRS) Form 990, Schedule H.
This webinar will provide a summary of the community benefit requirements and an overview of Form 990, Schedule H, with emphasis on the current policy environment for hospital tax exemption, including IRS hospital exams and congressional, federal, state and other interests.
Topics will also include:
- How compliance with the Community Benefit Standard and the Affordable Care Act, IRC section 501(r), is reported on the form.
- 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
The webinar is provided for educational and informational purposes and is not tax or legal advice.