Schedule H and Hospital Community Opportunities and Challenges for the States

The Hilltop Institute’s Hospital Community Benefit Program is a central, objective resource for state and local decision-makers who seek to ensure that tax-exempt hospital community benefit activities are responsive to pressing community health needs. This brief is part of a series funded by the Robert Wood Johnson Foundation (RWJF) and the Kresge Foundation.

This fourth issue brief discusses key federal community benefit reporting requirements developed by the Internal Revenue Service (IRS) as Form 990, Schedule H and explores the opportunities and challenges these present to state officials and policy-makers. The brief presents an analysis of the federal community benefit reporting framework and its implications, as well as options for the states that these implications suggest.