Tax-exempt hospitals report their community benefit activities and other information related to their tax exemption on the Internal Revenue Service (IRS) Form 990, Schedule H. This webinar will feature Stephen Clarke, who managed the development, rollout and annual updates of the Schedule H while at the IRS. Clarke, now executive director of Exempt Organization Tax Services at Ernst & Young LLP, will give an overview of the content and history of the Form 990, Schedule H, and will also share insights on the following:

• Schedule H changes in recent years
• How compliance with the Affordable Care Act Sec. 501(r) requirements are reported on the form
• How the IRS examines tax-exempt hospitals' 501(r) compliance
• The current environment on hospital tax exemption, including federal and state interest
• Ways to minimize risk of IRS 501(r)-related and Schedule H-related examinations and fines