Form 990 (Schedule H)

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Form 990 (Schedule H)

A form that a non-profit organization files with the IRS to report financial activities regarding any hospitals the organization operates.
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The IRS also seems to have gotten around the usual rules that government IRS rulemaking, by adding 20 questions with about 60 subparts to the IRS Form 990 Schedule H that hospitals must fill out, Regier said.
Under the PPACA, hospitals are required to maintain a written policy that includes eligibility criteria for free or discounted care; the basis for calculating patient charges; ways patients can apply for financial assistance; collection methods, if appropriate; conditions for emergency care; and methods to publicize the hospital's financial assistance policy to the community In an October 2010 comment letter, the AICPA recommended that this information be gathered by modifying certain questions on the Form 990 Schedule H (the comment letter is available at tinyurl.com/4yrmv2s).
Part II of Form 990 Schedule H is about "community building"--specific activities outside of the facility that impact the community.

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