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Hospital Community Benefits after the ACA: Schedule H and Hospital Community Benefit—Opportunities and Challenges for the States

Buildings in the distance, black and white

This brief, co-authored by PHI Senior Investigator Kevin Barnett, discusses key federal community benefit reporting requirements developed by the Internal Revenue Service (IRS) as Form 990, Schedule H and explores the opportunities and challenges these present to state officials and policymakers, both as a reporting framework and as an informational resource.

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Originally published by The Hilltop Institute


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