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Non-Profit Filing for Hospitals

What is hospital facilities?

Hospitals facilities that are licensed, registered, or similarly recognized by the state as a hospital. This means hospitals require recognition as a hospital to qualify for any tax exempt considerations. Hospital organizations may treat multiple buildings as a single hospital facility operating under a single state license.

How do tax exempt hospitals benefit communities?

Tax exempt hospitals are required to provide community benefit to be tax-exempt charitable organizations under Section 501(c)(3) of the Internal Revenue Code. Since hospitals were traditionally run by religious or philanthropic organizations, becoming tax exempt was a natural progression. Regardless of the origin, a tax exempt hospital presents many benefits to the community.

What are the new requirements for charitable 501(c)(3) hospitals?

Because of a lack of uniformity in definitions and reporting, there was a call for a separate schedule for hospitals on Form 990, the annual tax return filed by nonprofits and tax-exempt organizations. Because of this, there is a discussion draft of a new Schedule H, where hospitals will report their impact and community benefit.

Which 990 Form should hospitals file?

Hospitals are required to file the long Form 990, Schedule H to provide information on the activities and policies of, and community benefit provided by, its hospital facilities and other non-hospital health care facilities that it operated during the tax year. This includes facilities operated either directly or through disregarded entities or joint ventures.

Choose Your Gross Receipt and Start Filing with ExpressTaxExempt

Conditions Forms to File Action
Gross receipts normally ≤ $50,000 Form 990-N Start Filing Now
Gross receipts < $200,000, and Total assets < $500,000 Form 990-EZ Start Filing Now
Gross receipts ≥ $200,000, or Total assets ≥ $500,000 Form 990 Start Filing Now

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Frequently Asked Questions

Find answers related to e-filing IRS Form 990, 990-EZ, 990-N (e-Postcard) and Extension Form 8868 with our Frequently Asked Questions.

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