Schedule H: new community benefit reporting requirements for hospitals

Schedule H: new community benefit reporting requirements for hospitals

Collection:
Health Policy and Services Research
Series Title(s):
NHPF background paper
Contributor(s):
Salinsky, Eileen.
George Washington University. National Health Policy Forum.
Publication:
Washington, D.C. : George Washington University, [2009]
Language(s):
English
Format:
Text
Subject(s):
Economics, Hospital
Hospitals, Voluntary -- economics
Taxes
Uncompensated Care -- economics
United States
Genre(s):
Technical Report
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.
Copyright:
The National Library of Medicine believes this item to be in the public domain. (More information)
Extent:
25 p.
Illustrations:
Illustrations
NLM Unique ID:
101512510 (See catalog record)
Permanent Link:
http://resource.nlm.nih.gov/101512510