The Catholic Health Association of the United States has developed a template to help hospitals accurately, consistently, and thoroughly report the community benefits they provide on IRS Form 990 in accordance with CHA’s recent revised community benefit guidelines and IRS guidance. The template has two sections: a qualitative description of community benefit and how the hospital is meeting the community’s health needs, and a section that details the financial amount of charity care provided, net expense of community benefit services, and unpaid shortfalls from government programs for the indigent. Hospitals will file information from the template as an attachment to Part III of IRS Form 990; the tool is designed to supplement Part III, not provide a full response. CHA also recommends that numerous individuals within the organization familiar with the hospital’s community benefits contribute to preparing the supplement.
