IRS Form 990, Schedule H: A Review of 2014 - 2015 Form and Instructions
Sponsored by CHA and Vizient (formerly known as VHA)

Feb. 23, 2016
2:00 – 3:00 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:

  • Is it community building or community benefit?
  • How to report restricted grants
  • Schedule H changes for tax years 2014-2015
  • How compliance (and noncompliance) with the Affordable Care Act Sec. 501(r) requirements are reported on the form
  • IRS oversight of community benefit
  • IRS community benefit report to Congress

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


Participants will understand:

  • The purpose and history of the IRS Form 990, Schedule H
  • Current issues related to the Form 990, Schedule H

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

Who Should Attend

  • Community benefit leaders
  • Mission leaders
  • Population health leaders
  • Parish nurses


Steven ClarkeStephen Clarke 
Executive Director, Exempt Organization Tax Services
Ernst & Young, LLP

Stephen Clarke is executive director of Exempt Organization Tax Services at Ernst and Young LLP.  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.

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, trust and estate clients and other 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 as board chair of Good Samaritan Advocates 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.


Feb. 23, 2016
2:00 - 3:00 p.m. ET (Please adjust accordingly for your time zone)

Registration Fee:

CHA members: free
Vizient members: Free with promotion code. Don't forget to enter the special Vizient-member promotion code to receive the discounted pricing. Please note that the promotion code has changed. Please contact Sheari Carruth, at (202) 354-2602 for the new code.
Other registrants: $35

Need an account?Sign up today.
Questions? Email CHA or call (800) 230-7823.


Certificate of Attendance

CHA provides all participants with a Certificate of Attendance indicating program contact hours upon completion of the event. Participants may submit the certificates to relevant organizations.

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 more information please contact Danette Thompson, (314) 253-3408.

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 VHA members) so that you will automatically receive a link to the archived version of the webinar.


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