Tax Exemption

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

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

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

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

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

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

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

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.

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