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 features Stephen Clarke, JD, who managed the redesign of Form 990 and helped develop Schedule H while at the Tax-Exempt and Government Entities division of the IRS. Mr. Clarke provides an overview of the Schedule H, current environment for hospital tax exemption, IRS hospital exam and review activities, recommendations for strengthening compliance and minimizing risk with IRS 501(r)-related and Schedule H requirements.

Objectives

Following the webinar, participants will understand:

• 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 is provided as general information and is not tax or legal advice.

Presenter

Stephen Clarke, JD
Managing Director, Exempt Organization Tax Services Division
Ernst & Young LLP

Moderator

Nancy Lim, MPH, BSN
Director, Community Health Improvement
Catholic Health Association of the United States

This webinar may be of interest to:
Hospital staff, advocates, researchers and policymakers focused on not-for-profit hospital community benefit and finance/tax.
 
Resources:

• Community Benefit Categories Reference Guide
• CHA Guide to Planning and Reporting Community Benefit, Chapter 4
• Community Benefit Framework Videos 

This program is non-refundable.