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2009 Vol. 58 No. 1, Cleveland-Marshall College Of Law
Schedule H: New Community Benefit Reporting Requirements For Hospitals, Eileen Salinsky
Schedule H: New Community Benefit Reporting Requirements For Hospitals, Eileen Salinsky
National Health Policy Forum
In recent years, some policymakers have questioned whether not-for-profit hospitals benefit the communities they serve at a level commensurate with the tax exemptions they receive as charitable organizations. This background paper reviews the new community benefit reporting requirements hospitals will face in 2009 under Schedule H of the Internal Revenue Service's revised Form 990 (the return used by organizations exempt from federal income tax). The paper provides a descriptive summary of the quantitative and qualitative information to be reported on Schedule H, such as charity care, bad debt, and the unreimbursed costs of Medicaid and Medicare.
2009 Vol. 57 No. 4, Cleveland-Marshall College Of Law