Tax-exempt Status
Improving the health of their communities is at the heart of every hospital’s mission. For example, tax-exempt hospitals annually demonstrate accountability to the communities they serve by reporting to IRS on the benefits they provide to their community using the IRS Form 990 Schedule H and making…
EY was commissioned by the American Hospital Association to analyze the federal revenue forgone due to the tax exemption of non-profit hospitals as well as the community benefits they provide. This study presents estimates for 2016, the most recent year for which community benefit information is…
A recent Modern Healthcare article misleadingly suggests that hospitals and health systems provided less charity care between 2020 and 2023. In reality, hospitals’ overall charity care increased over the last three years.
A tax-exempt organization must file an annual information return or notice with the IRS, unless an exception applies. Form 990 is the IRS' primary tool for gathering information about tax-exempt organizations, educating organizations about tax law requirements and promoting compliance.…
All hospitals and health systems provide an oasis of care, compassion and healing to the patients and communities they serve.
Beginning in 2018, the AHA contracted with Candid to create a file of all Schedule H forms electronically submitted by hospitals to the IRS for the most recently completed tax year, 2020. Using the Candid database, as well as AHA annual survey data, the AHA can now provide benchmark reports to all…
Tax-exempt hospitals provided nearly $130 billion in total benefits to their communities in 2020 alone — the most recent year for which comprehensive data is available. This new report demonstrates that hospitals never retrenched during the pandemic, and, in fact, the amount of community benefit…
The IRA, through the transferability provisions under Section 6418 and, in particular, the elective direct pay provisions of Section 6417, has provided new opportunities for the healthcare sector to engage in important clean energy initiatives.
A new opinion piece supported by Arnold Ventures and published in the New England Journal of Medicine is another unfair assault on the only sector in health care that routinely gives back so much more to their communities than they receive in tax relief.
Tax-exempt hospitals both meet and exceed any requirements and expectations that attach to the privilege of tax exemption, AHA General Counsel and Secretary Melinda Hatton testified today at a House Ways and Means Subcommittee on Oversight hearing on tax-exempt hospitals and the community…