Background Paper

No. 67

Schedule H: New Community Benefit Reporting Requirements for Hospitals
April 21, 2009


Eileen Salinsky, Consultant


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.

Related Materials

For more on the potential policy implications of Schedule H, see the companion paper, "Show Me the Money: The Implications of Schedule H" (Issue Brief No. 831, April 21, 2009).

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