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 Community-Institutional Relations -- economics Hospitals, Community -- economics Hospitals, Private -- economics Mandatory Reporting Medicaid -- economics Medicare -- economics Voluntary Programs Humans 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