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Annotated Form 990 | ||||
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Hospitals Share Insights to Improve Financial Policies for Uninsured and Underinsured Patients - February 2005 Report (Tools and References). These are references and tools that support the report from the PATIENT FRIENDLY BILLING Project: Hospitals Share Insights to Improve Financial Policies for Uninsured and Underinsured Patients. HFMA does not endorse, approve, certify, or control these external Internet addresses and does not guarantee the accuracy, completeness, efficacy, or timeliness of information located at such addresses. Worksheet for Reviewing Financial Assistance Policies A Report from the PATIENT FRIENDLY BILLING PROJECT Fact Sheet: Attributes of Tax Exempt Healthcare Organizations A Guide for Planning and Reporting Community Benefit The New 990 Transparency and Compliance for 21st Century Webinar The IRS Form 990—It's More Than Just a Tax Return: This 2-part Audio Webcast looks both at the current IRS 990 form and its requirements, and then at the proposed changes. With the advent of Guidestar (an online database of information about nonprofit organizations) and increasing scrutiny of the Form 990 by the public, the IRS and, particularly, Congress, proper completion of the form is more important than ever. Part 1 of this Audio Webcast will analyze each part of the current Form 990. To order the audio recordings and materials from these events, click on the links. The Latest Developments in Tax Exemption Law. Understand the latest compensation and benefit issues, including the continuing IRS focus on hospital executive compensation, common problem areas in reporting executive compensation, transparency in reporting and the revised Form 990. Why Recent Changes to IRS Form 990 Mean Increasing Transparency for You. Understand the changes made to Form 990 as a result of the Pension Protection Act of 2006 and the new Form 990 released by the IRS. Understand how Form 990 can be used as a public relations document for non-profit healthcare organizations (reporting of compensation, charity care, related party transactions, etc.). Tax Exempt Hospitals and the IRS Compliance Questionnaire. If your hospital is one of the approximately 600 that has, or will, experience first-hand part of the IRS tax-exempt organization work plan that seeks information about your hospital's community benefit program or its compensation policies and procedures, you will have a better understanding of the IRS plan and how to respond by attending this audio web cast. Due to the interrelationship of the work plan and the compliance questionnaire with Form 990, the material covered in this session will also help with the Form 990 preparation. Beyond Charity Care: Mission Matters for Tax-Exempt Health Care States with Community Benefit Reporting Getting Ready for the 990H: An Initial 12-Step Program Advancing the State of the Art in Community Benefit: A User's Guide to Excellence and Accountability Evaluating Community Benefit Programs: Asking the Right Questions Evidence-Based Public Health Benefits Communities David M. Walker (Comptroller General of the United States). Testimony on Nonprofit, For-Profit, and Government Hospitals: Uncompensated Care and Other Community Benefits before the Committee on Ways and Means, House of Representatives Governance in Nonprofit Community Health Systems: An Initial Report on CEO Perspectives, February 2008 (Permission is required before reproduction) A Guide for Planning and Reporting Community Benefit The Catholic Health Association The Catholic Health Association Community Benefit Audioconference Recordings
Association for Community Health Improvement |
The draft Form 990 instructions and worksheets can be found here. Background Paper Form 990 Redesign Nonprofit Hospitals: Variation in Standards and Guidance Limits Comparison of How Hospitals Meet Community Benefit Requirements. A new report by the Government Accountability Office finds that among the standards and guidance used by nonprofit hospitals, consensus exists to define charity care, the unreimbursed cost of means-tested government health care programs, and many other community benefits. However, consensus does not exist to define bad debt and the unreimbursed cost of Medicare as community benefit. Variations in the activities nonprofit hospitals define as community benefit lead to substantial differences in the amount of community benefits they report. Even if nonprofit hospitals define the same activities as community benefit, they may measure the costs of these activities differently, which can lead to inconsistencies in reported community benefits. In a statement, Sen. Chuck Grassley (R-IA) SAID the report shows that "the IRS needs a bright line test to be able to determine whether hospitals are meeting the standard necessary to maintain their tax exemption." Read Grassley's statement.
March 11-13, 2009 - Association of Community Health Improvement |
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