Tax-Exempt Status

America's hospitals provide compassionate, high quality care 24 hours a day, seven days a week, but their benefit to their communities extends far beyond direct patient care.

Not-for-profit community hospitals do more than care for the injured and infirm; they promote and protect the health and well-being of their communities.

They work to make their communities healthier through numerous community outreach programs, education efforts, health screenings, and various wellness and prevention activities.

Not-for-profit hospitals are distinguished by certain charitable obligations that have evolved over time as they work to meet the changing health needs of their communities.

IRS Form 990 and Schedule H

In August 2008, the Internal Revenue Service (IRS) released final instructions for the redesigned Form 990 and 16 related schedules, including Schedule H–Hospitals, designated solely for tax-exempt hospitals. Except for the required reporting of "facility" information, Schedule H is op...

Related Resources

Special Bulletin
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As urged by the AHA, the IRS late yesterday announced that it is expanding the July 15 extension of time for tax-exempt hospitals to meet their community…
Guides/Reports
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Download the full report here. Improving the health of their communities is at the heart of every hospital’s mission. For example, tax-exempt hospitals…
Letter/Comment
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On behalf of America’s tax-exempt hospitals and health systems, the AHA, AAMC, CHA request an immediate extension of the deadlines many face for preparing…
Letter/Comment
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    Dear Secretary Mnuchin and Commissioner Rettig: On behalf of our nation’s not-for-profit, tax-exempt hospitals, health systems and other…
Case Studies
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St. Joseph’s Health in Syracuse, N.Y., joined Trinity Health four years ago, resulting in operational efficiencies, enhanced community health and improved…
Guides/Reports
Download the full report here. Improving the health of their communities is at the heart of every hospital’s mission. For example, tax-exempt hospitals…