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| 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. |
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| In answering this question, the following definitions apply: |
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| - "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 |
| NARRATIVE REQUIRED: No |
| INSTRUCTIONS: Click here for the applicable IRS Schedule H instructions. |