Available Now! Please disregard
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CHA is now offering an on-demand recording of
the February 22, 2023 IRS 990, Schedule H: An Overview
and Update on Current Tax-Exemption Issues webinar.
Please
Note: You must have a
CHA web account to access the on-demand recording.
Description
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, 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 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 interest
- Recommendations for strengthening compliance and
minimizing risk of IRS 501(r)-related and Schedule H-related examinations and
fines
Objectives
- 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 was provided as general information and is
not tax or legal advice.
Presenter
Stephen Clarke
Managing Director, Exempt Organization Tax Services
Division
Ernst & Young LLP