If the organization has multiple hospitals, indicate which of the following best describes application of the charity care policy to the various hospitals. (Part I, line 2)

This question and its instructions would benefit from further clarification by the IRS, including what facilities are reportable.

DISCUSSION: The filing organization must report on Schedule H information about licensed hospitals that are operated in the United States directly or indirectly by the filing organization, including hospitals operated through a disregarded entity or a joint venture in which the hospital has an ownership interest.

Your response should include the joint ventures treated as a partnership for federal tax purposes and that fall within the definition of a hospital for purposes of Schedule H: "Hospital" is a facility that is, or is required to be, licensed, registered, or similarly recognized by a state as a hospital.

A policy is followed uniformly if the criteria for assistance are the same, even if the procedures for implementing the policy may differ.

In answering this question, the following definitions apply:

   - "Applied uniformly to all hospitals" means 100% of the hospitals follow the same policy
   - "Applied uniformly to most hospitals" means more than 50% but less than 100% follow the same policy
   - "Generally tailored to individual hospitals" means that less than 50% of the hospitals follow the same policy


INSTRUCTIONS: Click here for the applicable IRS Schedule H instructions.

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