| Date: |
APRIL 21, 2009 |
| Title: |
|
| Author: |
Eileen Salinsky, Consultant |
| Summary: |
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. |
Related
Materials: |
For more on the potential policy implications of Schedule H, see the companion paper, "Show Me the Money: The Implications of Schedule H" (Issue Brief No. 831, April 21, 2009). |
