
<oai_dc:dc xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
  <dc:title>Schedule H : new community benefit reporting requirements for hospitals</dc:title>
  <dc:title>NHPF background paper</dc:title>
  <dc:subject>Economics, Hospital</dc:subject>
  <dc:subject>Hospitals, Voluntary -- economics</dc:subject>
  <dc:subject>Taxes</dc:subject>
  <dc:subject>Uncompensated Care -- economics</dc:subject>
  <dc:description>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&apos;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.</dc:description>
  <dc:publisher>Washington, D.C. : George Washington University, [2009]</dc:publisher>
  <dc:contributor>Salinsky, Eileen.</dc:contributor>
  <dc:contributor>George Washington University. National Health Policy Forum.</dc:contributor>
  <dc:type>Technical Report</dc:type>
  <dc:format>Text</dc:format>
  <dc:format>Illustrations</dc:format>
  <dc:format>25 p.</dc:format>
  <dc:identifier>nlm:nlmuid-101512510-pdf</dc:identifier>
  <dc:identifier>101512510</dc:identifier>
  <dc:identifier>http://resource.nlm.nih.gov/101512510</dc:identifier>
  <dc:language>English</dc:language>
  <dc:coverage>United States</dc:coverage>
  <dc:rights>The National Library of Medicine believes this item to be in the public domain. https://creativecommons.org/publicdomain/mark/1.0</dc:rights>
</oai_dc:dc>
