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 features Stephen Clarke, JD, who managed the redesign of Form 990 and helped develop Schedule H while at the Tax-Exempt and Government Entities division of the IRS. Mr. Clarke will provide an overview of the Schedule H, current environment for hospital tax exemption, IRS hospital exam and review activities, 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.
Following the webinar, participants will understand:
- The purpose and tax implications of the IRS Form 990, Schedule H
- Current issues related to the Form 990, Schedule H and 501(r)
The webinar is provided as general information and is not tax or legal advice.
CHA Guide to Planning and Reporting Community Benefit, Chapter 4