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Tax Exempt Status

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Final Report: Tax-Exempt Status of Institutional Healthcare Providers

In 1988, HFMA formed a Chairman's Task Force on the Tax-Exempt Status of Institutional Healthcare Providers to identify what constitutes appropriate attributes of institutional healthcare providers that are tax-exempt. Their report identifies and discusses those attributes.

Statement on the Attributes of Tax-Exempt Hospitals (2005)

HFMA submitted comments on the May 26, 2005, hearing, "A Review of the Tax Exempt Hospital Sector."

P&P Board Comments on Form 990-Schedule H Draft Instructions (2008)

In a comment letter to the IRS, the Healthcare Financial Management Association's (HFMA's) Principles and Practices Board strongly recommended that the Form 990 Schedule H instructions stress the crucial distinction between charity care and bad debt, as explained in the Board's Statement 15.

Comments to the IRS on the Draft Redesigned Form 990 (2007)

HFMA submitted comments to the IRS regarding the draft redesign of Form 990 to achieve transparency and accountability while minimizing  the administrative burden.

Fact Sheet: Attributes of Tax-Exempt Healthcare Organizations

Hospital may be exempt from paying taxes because they promote and address the specific health needs of their communities. In 1988, an HFMA task force identified ten major attributes of tax-exempt hospitals. This fact sheet discusses these ten attributes.

Comments for Hearing on the Tax-Exempt Hospital Sector, May 2005

HFMA is pleased to submit comments for the record of the May 26, 2005 hearing, "A Review of the Tax-Exempt Hospital Sector."

Telling the Story of Community Benefit

Since healthcare providers are facing more challenges to their tax-exempt status, non-for-profit hospitals need to publicize their charity care policies and disseminate accurate data about their bad debt and charity care activities.

Loss-Trapping Rules Affect Not for Profit Leasing Arrangements

This briefing explains how under changes to “loss-trapping rules,” introduced by Section 470 of the American Jobs Creation Act of 2004, tax-exempt hospitals could lose the fixed priced purchasing option for certain leasing arrangements or face an increase in rents.

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