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
- IRS oversight of community benefit
- IRS community benefit report to Congress
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.