Overview

IRS 990, Schedule H: An Overview and Update on Current Tax-Exemption Issues

Co-sponsored by CHA and Vizient
March 15, 2021
2 – 3 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 redesign of Form 990 and helped develop the Schedule H while at the Tax-Exempt and Government Entities division of the Internal Revenue Service (IRS). Mr. Clarke will give an overview of the content and history of the Form 990, Schedule H, IRS hospital exam and review activities and other issues related to hospital tax exemption, including:

  • How compliance with the Affordable Care Act Sec. 501(r) requirements are reported on the form
  • The current environment on hospital tax exemption, including federal and state interest
  • Recommendations for strengthening compliance and minimizing 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

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.

This webinar may be of interest to

Staff in community benefit, mission leaders with responsibility for community benefit, finance/tax, compliance/risk management and legal services.

Registration

March 15, 2021
2 - 3 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 healthcare organizations and other nonprofits across the country. Before joining Ernst & Young, Mr. 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, 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 also serves on the board of directors of the TEGE Council and the planning committee of the American Health Lawyers Association's annual Tax Issues for Health Care Organizations conference.

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 Danette Thompson, (314) 253-3408.


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.