Document Type
Issue Brief
Publication Date
4-21-2009
Abstract
Responding to policymakers' concerns, the Internal Revenue Service (IRS) implemented significant new hospital community benefit reporting under Schedule H of its revised Form 990, the return used by tax-exempt organizations. This issue brief considers the policy implications of the quantitative and qualitative information that hospitals are now mandated to report through Schedule H, including the costs associated with charity care, bad debt, and the unreimbursed costs of Medicaid and Medicare. The paper examines unresolved issues related to the new reporting requirements, such as controversies regarding the scope of Schedule H, and considers the potential for these reports to influence IRS oversight activities, legislative action, and hospital policies and practices.
Recommended Citation
Salinsky, Eileen, "Show Me the Money: The Implications of Schedule H" (2009). National Health Policy Forum. Paper 220.
https://hsrc.himmelfarb.gwu.edu/sphhs_centers_nhpf/220
Open Access
yes
Included in
Community Health and Preventive Medicine Commons, Health and Medical Administration Commons, Health Law and Policy Commons, Health Services Administration Commons, Health Services Research Commons