Overview

IRS 990, Schedule H: An Overview

Co-sponsored by CHA and Vizient
Feb. 26, 2020
1 – 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 managed the development, rollout and annual updates of the Schedule H while at the IRS. Clarke, now executive director of Exempt Organization Tax Services at Ernst & Young LLP, will give an overview of the content and history of the Form 990, Schedule H, and will also share insights on the following:

  • 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 examines tax-exempt hospitals' 501(r) compliance
  • The current environment on hospital tax exemption, including federal and state interest
  • Ways to minimize risk of IRS 501(r)-related and Schedule H-related examinations and fines

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

 


Objectives

Participants will learn the following in this webinar:

  • The purpose and tax implications of the IRS Form 990, Schedule H
  • Current issues related to the Form 990, Schedule H, and 501(r)
  • Issues regarding hospital tax exemption

The webinar is provided as general information and is not tax or legal advice.

Audiences

This webinar is relevant for the following groups:

  • Community benefit leaders
  • Finance and tax staff
  • Mission leaders
  • Compliance and legal staff
  • Advocacy and government relations staff

Registration

Feb. 26, 2020
1 - 2 p.m. ET 
(Please adjust for your time zone)

Registration Fee:
CHA members: FREE
Vizient members: FREE
Non-members: $100


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

Need an account? Sign up today.
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 terri.scannell@vizientinc.com or (972) 830-6840.

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

REGISTER

Speaker

Steven Clarke

Stephen Clarke
Ernst & Young LLP
Exempt Organization Tax Services

Since 2014, Stephen Clarke has been a managing director of the Exempt Organization Tax Services division at Ernst & Young LLP, where he provides tax advisory and compliance services to tax-exempt health care organizations and other nonprofits across the country.

Before joining Ernst & Young, Clarke was a tax law specialist, project manager and guidance group manager with the 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. He also served on the team that developed Form 990, Schedule H.

Before joining the IRS in 2005, Clarke was 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 starting in 1996.

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

He earned his bachelor's 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 Danette Thompson, (314) 253-3408.


Participant/Site Coordinator Role

As a participant, you will receive dial-in instructions in the email receipt you receive just after registering. Any materials, and a reminder of the access instructions, will come one week before the event. These communications 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?

CHA understands that schedules are challenging. Please register for this webinar – even if you cannot attend the live event – so that you receive a follow-up email with a link to the recording of the event.


Contact

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