Tax-Exempt Status

America's hospitals provide compassionate, high quality care 24 hours a day, seven days a week, but their benefit to their communities extends far beyond direct patient care.

Not-for-profit community hospitals do more than care for the injured and infirm; they promote and protect the health and well-being of their communities.

They work to make their communities healthier through numerous community outreach programs, education efforts, health screenings, and various wellness and prevention activities.

Not-for-profit hospitals are distinguished by certain charitable obligations that have evolved over time as they work to meet the changing health needs of their communities.

IRS Form 990 and Schedule H

In August 2008, the Internal Revenue Service (IRS) released final instructions for the redesigned Form 990 and 16 related schedules, including Schedule H–Hospitals, designated solely for tax-exempt hospitals. Except for the required reporting of "facility" information, Schedule H is op...

Related Resources

Guides/Reports
Download the full report here.
Guides/Reports
Member
In Tax Year 2015 tax-exempt hospitals in the a
Guides/Reports
Compliance with the Affordable Care Act and Final IRS Section 501(r) Regulations
Letter/Comment
Public
AHA responds to the US Department of Treasury Office of Tax Policy request for guidance on questions raised by new tax law.
Guides/Reports
In 2015 alone, the most recent year for which data is available, those tax-exempt hospitals participating in the 340B drug savings program provided $51.7B in…
Guides/Reports
EY was commissioned by the American Hospital Association to analyze the federal revenue forgone due to the tax exemption of non-profit hospitals as well as the…