Tax Exemption

Press Release: AHA Statement on IRS Report on Community Benefit from Non-Profit Hospitals (February 12, 2009)

     IRS Final Report on Community Benefit, Executive Compensation, February 2009

AHA Amicus Brief
Provena Covenant Medical Center v. the Department of Revenue of the State of Illinois, (Sup. Ct. Court of Illinois No. 107328) [Re: property taxes] February 4, 2009

GAO Report, Community Benefits, October 14, 2008

AHA Legal Advisory
IRS releases final instructions to Form 990, including Schedule H, August 21, 2008

AHA letter to IRS, comments on IRS instructions on Schedule H, et al., May 15, 2008

IRS Releases Draft Instructions for Form 990, Related Schedules; Seeks Comments by June 1, April 15, 2008

AHA Letter To House Ways and Means Committee in Support of Legislation on Tax-exempt Bond Guarantees, February 28, 2008

AHA Letter to Sen. Crapo Re: Support of Legislation S.1963, February 26, 2008

AHA Letter to Rep. Levin Re: Support of H.R. 2091, February 26, 2008

AHA Letter to Sen. Rockefeller Re: Support of S.1963, February 26, 2008

AHA Letter to Rep. English Re: Support of H.R. 2091, February 26, 2008

AHA Amicus Brief -- See Appellate Court Decision, August 26, 2008
Provena Medical Center v. Ct. of Appeals (Court of Appeals No. 4-07-0763) [property taxes] January 28, 2008

IRS Releases Final Core Form 990 and Schedules with Many Improvements, January 7, 2008 

IRS Releases Final ... and Mostly Improved ... Schedule H, January 2, 2008 

AHA guidance describes the types of activities 501(c)(3) organizations can legally conduct in connection with election campaigns, December 18, 2007

305 Members of the House to IRS Supporting Full Value Reporting for Tax-exempt Hospitals, November 8, 2007

AHA Statement for the Roundtable on the Senate Finance's Minority Staff Discussion Draft, October 30, 2007

Dear Colleague IRS, October 10, 2007

House Letter to IRS on Form 990/Schedule H, October 3, 2007

Regulatory Advisory: Tax-Exempt Bonds IRS Compliance Check, September 28, 2007

AHA letter to IRS, comments on the draft redesigned Form 990 and schedules, September 6, 2007

AHA Letter to Senator Grassley, response to request for comments on the discussion draft on tax-exempt hospitals, September 6, 2007

IRS Revised Form 990 with New Hospital Schedule, June 22, 2007 

AHA Comments on IRS Schedule H, comments on draft redesigned Schedule H, April 9, 2007

AHA Letter to IRS Regarding Type III Organizations, April 9, 2007 

AHA letter to IRS, response to Notice 2007-21, Study on Donor Advised Funds and Supporting Organizations, April 6, 2007

AHA Amicus Brief
Provena Covenant Medical Center vs. Department of Revenue of the State of Illinois, (Circuit Court 2006-MR-000597) Re: property taxes] March 9, 2007

State of Illinois Department of Revenue v. Provena Covenant Medical Center (Dept. of Revenue) [Re: Support for Provena's retention of property tax exemption], February 14, 2007

Good Governance Practices for 501 (c)(3) Organizations (PDF File) , February 5, 2007.  Related article:IRS issues governance guidelines for tax-exmpt organizations, February 05, 2007

AHA Comment Letter to IRS Regarding “Type III supporting organizations” and Parent Organizations of Non-profit Hospital Systems, February. 1, 2007

Community Benefit Information
AHA letter to IRS Regarding The Ernst and Young Report: "Community Benefit Information from Non-Profit Hospitals: Lessons Learned from the 2006 IRS Compliance Check Questionnaire" 
AHA Guidance on Reporting of Community Benefit. November 27, 2006

Reporting Community Benefit - Policy Clarification and Guidance
Rich Umbdenstock, AHA Chief Operating Officer and President-elect, statement, September 7, 2006

AHA comments on IRS' Compliance Check Questionnaire Form
AHA letter to IRS commenting on Compliance Check Questionnaire  Form used by IRS to collect information from tax-exempt hospitals 2006

IRS Compensation Initiative
IRS telephone forum  on Compensation Issues for Exempt Organizations regarding the agency's current compensation initiative, May 17-18, 2006

AHA Regulatory Advisory: IRS Issues Guidelines Affecting Tax-Exempt Hospitals, Health Care Organizations

Amicus Brief
State of Illinois Department of Revenue v. Provena Covenant Medical Center (Department of Revenue, No. 04-PT-0014) [Re: property taxes.] Feb. 14, 2005

IRS Guidance to Health Care Providers
October 16, 2003