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IRS Form 990, Schedule H: An Overview and Update On Current Tax Exemption Issues



Summary

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 featured 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 Internal Revenue Service (IRS). Mr. Clarke gave 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 is reported on the form.
  • The current environment for hospital tax exemption, including congressional, federal, state and other interests.
  • Recommendations for strengthening compliance and minimizing risk of IRS 501(r)-related and Schedule H-related examinations and fines.