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What is the 990 Coalition for Hospitals?
Participants: American Health Lawyers Association, Catholic Health Association,
Healthcare Financial Management Association, and VHA, Inc.
The Mission of the 990 Coalition for Hospitals is to promote accurate and standardized
reporting of community benefit and related information on the revised IRS Form
990 and Schedule H by not-for-profit hospitals. This site has been designed for
not-for-profit hospitals and their advisors.
What is provided by the 990 Coalition for Hospitals?
- A central source for current information on IRS's activity and instructions
- Forum for hospitals and their advisors to share information on planning
and implementation efforts for filing the IRS form 990 and Schedule H
- Resources for hospitals and their advisors on filing the IRS 990 and Schedule H
- Guidelines for completing the IRS Form 990 and Schedule H
- Annotation of IRS 990 H with expert advise
- Suggestions for getting ready to file the 990
- Coalition sponsored audio conferences
- Calendar of events of educational programs regarding the IRS 990
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
P & P Board Statement 15: Valuation and Financial Statement Presentation of Charity Care and Bad Debts by Institutional Healthcare Providers
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 IRS Form 990—It's More Than Just a Tax Return - Part 1, 8/16/07
The IRS Form 990—It's More Than Just a Tax Return - Part 2, 8/28/07
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
Comparison of Recommendations Between The Catholic Health Association and VHA Inc.'s A Guide for Planning and Reporting Community Benefit and Community Benefit Mandated and Voluntary Reporting State Requirements
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)
Community Benefit Categories
A Guide for Planning and Reporting Community Benefit The Catholic Health Association
The Catholic Health Association Community Benefit Audioconference Recordings
| Links to Other Organizations and Useful Websites |
Association for Community Health Improvement
Advancing the State of the Art in Community Benefit
Lyon Software
Information about CBISA, a software program that helps organizations track and report their community benefit activities
Verite Healthcare Consulting
Washington Legal Foundation
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NOW AVAILABLE!!!
Authored by legal and financial experts, Douglas Anning and Keith Hearle, this practical resource offers explanations and tips on how to complete the IRS Form 990 Schedule H. Designed to download electronically, it contains annotations linked to each portion of the form where the analysis and explanatory text apply. Please note that the annotations will be amended when the IRS releases final instructions for Tax Year 2008.
| IRS and Other Government Resources |
The IRS' April 7th release on the draft Form 990 instructions and address to send comments can be found here.
The draft Form 990 instructions and worksheets can be found here.
Background Paper Form 990 Redesign
| Upcoming Educational Events |
Sept. 10, 2008 - A Practical Approach for Completing the 990 H
Noon – 1:30 p.m. ET
Hospitals will be expected to file the new IRS Form 990 Schedule H starting in 2009. The first steps for preparing for the new reporting requirement are to understand the questions on the Schedule H and plan how the organization will answer them.
Doug Anning, a lawyer with Polsinelli Shalton Flanigan Suelthaus PC and Keith Hearle, president and CEO of Verité Healthcare Consulting, LLC, will go through the Schedule H and provide insights into what information the IRS is looking for and what your organization needs to do to ensure that you are ready and able to provide the required information.
August-September 2008 - Educational Workshop: CBISA™ and IRS 990H
Do you need to learn about the IRS requirements for the new "hospital only" Schedule H on community benefit?
Don't miss this half-day educational workshop to learn about the new IRS requirements and how they relate to existing CHA/VHA community benefit guidelines.
October 28-29, 2008 - Community Benefit 101: The Nuts and Bolts of Planning and Reporting Community Benefit
For today's not-for-profit health care organizations, planning and reporting community benefit are critically important functions. This one-and-a-half day seminar covers the basics of community benefit and provides participants with the opportunity to meet colleagues from across the ministry, exchange ideas, and develop a community benefit action plan that they can implement at their organization.
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