Overview

IRS Form 990, Schedule H: An Overview
Co-Sponsored by CHA and Vizient

Feb. 20, 2019 – 1 to 2 p.m. ET


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. This webinar will feature Stephen Clarke who oversaw the creation, rollout and yearly update of the Schedule H while at the IRS. Mr. Clarke, now executive director of Exempt Organization Tax Services at Ernst and Young LLP, will give an overview of the content and history of the Form 990, Schedule H, and will also share his insights on issues related to the form:

  • Schedule H changes in recent years
  • How compliance with the Affordable Care Act Sec. 501(r) requirements are reported on the form
  • How the IRS is examining tax-exempt hospitals' 501(r) compliance

Time will also be provided for a question and answer session with participants.

Objectives

Participants will be able to:

  • Understand accounting principles for reporting on the IRS Form 990, Schedule H
  • Learn how to avoid over and under reporting community benefit
  • Review strategies to enhance relationships between community benefit and finance staff

Registration

Feb. 20, 2019
1 - 2 p.m. ET (Please adjust accordingly for your time zone)

Registration Fee:

CHA members: FREE
Vizient members: FREE Other registrants: $100


CHA MEMBERS: BE SURE TO LOG IN TO RECEIVE MEMBER PRICING!

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Questions? Email CHA or call (800) 230-7823.

VIZIENT MEMBERS: DON’T FORGET TO INSERT THE SPECIAL VIZIENT-MEMBER DISCOUNT CODE TO RECEIVE THE DISCOUNTED PRICING. If you have forgotten the code, contact Terri Scannell at [email protected] or (972) 830-6840.

REGISTER


Audiences

This webinar is relevant for:

  • Community Benefit Leaders
  • Finance and Tax Staff
  • Mission Leaders

Speaker

Steven Clarke

Stephen Clarke
Stephen Clarke is executive director of Exempt Organization Tax Services at Ernst and Young LLP, where he provides tax advisory and compliance services to tax-exempt healthcare organizations and other nonprofits across the country.  Before joining Ernst and Young, Mr. Clarke was a tax law specialist, project manager and guidance group manager with the Internal Revenue Service (IRS) Exempt Organizations division. At the IRS, Clarke served as the project manager for the 2008 redesign of Form 990, the information return filed annually by charities and other exempt organizations, and also served on the team that developed Form 990, Schedule H.

Prior to joining the IRS in 2005, Mr. Clarke worked as an attorney with Gammon & Grange, P.C., a law firm in northern Virginia, where he served tax-exempt organizations, radio broadcasters, and trust and estate clients since 1996.

Throughout his career he has worked with nonprofit organizations, helping them to understand and comply with tax and other regulatory requirements while also helping them to meet their charitable goals. He has served on the board of Good Samaritan Advocates, a nonprofit organization providing pro bono legal services to low-income persons, since 2004.

He earned his Bachelor of Arts degree from Wheaton College in Illinois and his juris doctorate from the College of William and Mary School of Law. He is an active member of the Virginia bar.

Certificate of Attendance

Please note: CHA does not offer Continuing Education Units (CEU) for any programs. Participants will receive an email with information on how to acquire a Certificate of Attendance following the program (typically included in the program evaluation email). Certificates of Attendance may be submitted to relevant organizations that accept proof of contact hours as credit. These include:

American College of Healthcare Executives: American College of Healthcare Executives (ACHE) members may self-report qualifying CEUs using the contact hour information provided on their CHA Certificate of Attendance. To self-report, log in as a member on the ACHE site; use the link on the left-hand side to self-report applicable contact hours for CEU credit.

NACC Board Certified Chaplains: National Association of Catholic Chaplains (NACC) board certified chaplain members may self-report their continuing education hours (CEH's) using the contact hours information provided on their CHA Certificate of Attendance.

For further information regarding Certificates of Attendance, please contact CHA's Programs and Learning Department at [email protected].


Participant/Site Coordinator Role

As a participant, you will receive dial-in instructions and webinar materials one week prior to the webinar via email. These materials will come to you from "CHA Service Center," so please watch for that email address. Be sure to have these materials ready the day of the webinar so that you can easily access the event and utilize the materials. If you have registered and are convening a group of participants, please consider yourself the "site coordinator" and review the following suggested recommendations for serving in that role on behalf of the group.

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CHA Member Benefit

CHA's webinars are designed to offer timely, convenient, relevant, cost-effective education about key topics and issues.


Can't Participate in the Live Event?

If your schedule doesn't permit you to participate in the live event, please register (FREE for CHA members and Vizient members) so that you will automatically receive a link to the archived version of the webinar.


Contact

For more information contact the CHA Service Center or Julie Trocchio, senior director, community benefit and continuing care.