The American Hospital Association has filed a letter with the IRS arguing that the agency could do more to accommodate small, cash-strapped institutions in its instructions for filling out Form 990 ...

The demographics of the community? Check. How the data was obtained? Check. Primary and chronic disease needs? Check. How needs are prioritized? Check. But for many of the 990s analyzed by Modern ...

A coalition to help hospitals deal with the information and data demands of the revised 990 tax form and a schedule specifically related to hospitals has launched a new Web site. The coalition ...

The Patient Protection and Affordable Care Act enacts a number of new requirements for non-profit hospitals under section 501(r) of IRS code. The new provisions require 501 (3)(c) hospitals to: ...

On May 26, 2020, the U.S. Treasury released Final Regulations on donor disclosure requirements that shield many nonprofits – except 501(c)(3) charities and 527 political organizations – from the ...

Most nonprofit organizations would have to provide the Internal Revenue Service with detailed information about their use of munis if the agency moves forward with a proposal to add a tax-exempt bond ...

The Internal Revenue Service next month will release an amended version of its Form 990, the annual information return filed by tax-exempt organizations, officials said last week. While the agency ...

On July 30, 2019, a federal district judge set aside the Internal Revenue Service’s Revenue Procedure 2018-38, a rule that had allowed 501(c)(4) social welfare organizations and other nonprofits to ...

Charities registered in New York will no longer be required to submit Schedule B of IRS Form 990 to the New York Attorney General. Schedule B collection has been suspended as of July 30, 2021. On July ...