Registration Fee:
CHA Members: $0
Non-Members: $100

Available Now! Please disregard the dates displayed above.

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