Document Type
Report
Publication Date
4-21-2009
Abstract
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.
Recommended Citation
Salinsky, Eileen, "Schedule H: New Community Benefit Reporting Requirements for Hospitals" (2009). National Health Policy Forum. Paper 221.
https://hsrc.himmelfarb.gwu.edu/sphhs_centers_nhpf/221
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
Comments
Background paper no. 67