Does the organization budget amounts for free or discounted care provided under its charity care policy? (Part I, line 5a)

DISCUSSION: In answering this question, consider the following: Most hospitals will have a budget for patient revenues that include the amounts anticipated for free or discounted care. Such a budget is not used as a cap to limit charity care; rather, it is a projection of what a hospital believes it will spend for those services based on historical experience. Hospitals frequently exceed their budget projections for free or discounted care.

Note that 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 in the filing could answer "yes." You may want to disclose this under Part VI, line 1.


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

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