GNYHA recently hosted What Counts as Community Benefit?, a briefing to help members complete the Internal Revenue Service (IRS) Form 990 Schedule H, the IRS’s hospital community benefit reporting form. Ernst and Young, LLC, gave hospitals technical assistance to improve their Schedule H reporting in light of continuing scrutiny on the provision of hospital community benefit in return for tax-exempt status.
IRS Form 990 was redesigned in 2009 with a new Schedule H requiring hospitals to report specific community benefit categories, including financial assistance, subsidized health services, research, health professions education, and community health improvement services. Federal and state policymakers are scrutinizing Schedule H forms to determine whether hospitals are doing enough community benefit to justify their tax-exempt status. GNYHA’s March 19 briefing detailed ways hospitals can enhance their Schedule H community benefit reporting, including correcting under-reporting in the community health intervention category of community benefit. It is increasingly important that Schedule H forms accurately reflect a hospital’s community benefit activity performed in return for its tax-exempt status. The briefing also reviewed Schedule H reporting’s connection to IRS requirements for conducting community health needs assessments (CHNAs) and hospital Financial Assistance Policies (FAPs).
Briefing materials, including a recording of the session, can be found here. Materials from GNYHA’s December 13, 2017, session on the Federal or New York State CHNA and FAP requirements are also available. For questions about the briefing, IRS Form Schedule H, or on Federal or New York State CHNA provisions, please contact Lloyd Bishop. For questions on Federal or New York State FAP-related provisions, please contact Elisabeth Wynn. For general questions about tax-exempt status, please contact Laura Alfredo.