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Exempt Organizations Annual Reporting Requirements - Form 990, Schedules A and B: Reporting by Hospitals

If my organization qualifies as a hospital for Schedule A purposes and thus as a public charity, is it required to file Schedule H?

Not necessarily. The definition of a hospital for Schedule H purposes is different than the definition of a hospital for Schedule A purposes. Schedule H must be filed by an organization that operates at least one facility that is, or is required to be, licensed, registered or similarly recognized by a state as a hospital. A hospital for Schedule A purposes is, generally, an organization whose main purpose is to provide hospital or medical care, but it does not have to be licensed, registered or similarly recognized by a state as a hospital. See Code sections 509(a)(1) and 170(b)(1)(A)(iii) and Regulations section 1.170A-9(d).

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Page Last Reviewed or Updated: 28-Apr-2013