Does the organization's policy provide free or discounted care to the "medically indigent"? (Part I, line 4)

This question and its instructions would benefit from further clarification by the IRS.

DISCUSSION: The IRS includes a definition of "medically indigent" in the instructions:
"[P]ersons whom the organization has determined are unable to pay some or all of their medical bills because their medical bills exceed a certain percentage of their family or household income or assets ... even though they have income or assets that otherwise exceed the generally applicable eligibility requirements for free or discounted care under the organization's charity care policy."

You can check "yes," even if you call your policy something other than for the "medically indigent," if it includes procedures to provide the type of assistance described above and in the instructions for question 4.

The question asks about the "organization's policy." It would appear that a filing organization could answer "yes" to this question if any of its hospitals included under the Schedule H has a policy to provide free or discounted care to "medically indigent" patients. You may want to disclose this under Part VI, line 1.

NARRATIVE REQUIRED: No, but you may want to describe your policy in Part VI, line1

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

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