Tax-exempt Status

Beginning in 2018, the AHA contracted with Candid to create a file of all Schedule H forms electronically submitted by hospitals to the IRS for the most recently completed tax year, 2020. Using the Candid database, as well as AHA annual survey data, the AHA can now provide benchmark reports to all…
Tax-exempt hospitals provided nearly $130 billion in total benefits to their communities in 2020 alone — the most recent year for which comprehensive data is available. This new report demonstrates that hospitals never retrenched during the pandemic, and, in fact, the amount of community benefit…
The IRA, through the transferability provisions under Section 6418 and, in particular, the elective direct pay provisions of Section 6417, has provided new opportunities for the healthcare sector to engage in important clean energy initiatives.
A new opinion piece supported by Arnold Ventures and published in the New England Journal of Medicine is another unfair assault on the only sector in health care that routinely gives back so much more to their communities than they receive in tax relief.
Tax-exempt hospitals both meet and exceed any requirements and expectations that attach to the privilege of tax exemption, AHA General Counsel and Secretary Melinda Hatton testified today at a House Ways and Means Subcommittee on Oversight hearing on tax-exempt hospitals and the community…
Tax-exempt hospitals have special obligations to their communities in exchange for that privilege. They report the amounts they spend on community benefits yearly and conduct a community needs assessment at least every three years. There is no doubt that these hospitals both meet and exceed any…
Several House subcommittees April 26 will hold hearings on a variety of issues that affect hospitals and health systems, including transparency, site-neutral payment policies, tax-exempt status, workforce shortages and the Provider Relief Fund.
Tax-exempt hospitals provided $9 of benefit for every $1 of tax exemption in 2019, the most recent year for which comprehensive data is available, writes AHA President and CEO Rick Pollack.
The international firm EY has looked at how the benefits tax-exempt hospitals provide stack up against their federal tax exemption. Last year’s report showed the spread was 9 to 1 – for every $1 of exemption, reporting hospitals provided $9 of benefit to the community.
The Inflation Reduction Act (H.R.5376) signed into law Aug. 16, 2022, (Public Law 117-169) makes tax incentives available to hospitals, including tax-exempt hospitals, for energy efficient construction and clean energy vehicles.