“…METHODS: We used free-response text submitted by hospital reporting entities in Part V and VI of the Internal Revenue Service Form 990 Schedule H between 2010 and 2019. …”
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“…This cross-sectional analysis of a national sample of nonprofit, acute care hospital organizations assesses how these organizations distribute spending for community-building activities among the 9 domains allowed by the Internal Revenue Service.…”
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“…Using tax return data from the Internal Revenue Service (IRS) we find that higher levels of student debt tends to be associated with lower levels of community well-being. …”
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“…Beginning in 2017, the Protecting Americans from Tax Hikes Act of 2015 requires the Internal Revenue Service to spend additional time processing early EITC claims, delaying the issuance of tax refunds. …”
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“…The RUG is used to compare, over time and across regions, net migration, and migration efficiency using annual county-level data from the Internal Revenue Service. Results show how migration patterns correlated with changes in demographics and housing depending on counties’ location along the RUG. …”
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“…We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association’s (AHA) Annual Survey to compare the value of community benefits with the tax exemption. …”
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“…Since 2008, non-profit hospitals have had to file Form 990 Schedule H with the Internal Revenue Service (IRS) to document their “Community Benefit” (CB) activities. …”
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“…We highlight five national data sources that either explicitly track system membership or detail system relationships: (1) American Hospital Association annual survey of hospitals; (2) Healthcare Relational Services Databases; (3) SK&A Healthcare Databases; (4) Provider Enrollment, Chain, and Ownership System; and (5) Internal Revenue Service 990 forms. Each data source has strengths and limitations for identifying and describing systems due to their varied content, linkages across data sources, and data collection methods. …”
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“…As the Internal Revenue Service strengthens the public health focus of community benefit regulations, and many states do the same with their tax codes, hospitals are being asked to look beyond patients in their delivery system to understand and address the needs of geographic areas. …”
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“…This study aims to rectify evidence limitations on the political activities of the alcohol industry at the global level. METHODS: Internal Revenue Service filings were examined for ICAP and IARD each year between 2011 and 2019. …”
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“…I performed a microsimulation analysis using the latest U.S. Internal Revenue Service public-use tax file with state identifiers (2008 tax year), containing nationally-representative data from 139,651 tax returns. …”
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“…Patients were split into two groups: the 16 wealthiest zip codes and 16 poorest zip codes based on adjusted gross income from the internal revenue service (IRS) in 2018. Patients were included in the analysis if KOOS and IKDC scores were available. …”
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“…Data were abstracted from community health needs reports (2015-2017), associated implementation plans, and related IRS (Internal Revenue Service) filings from a randomly geographically stratified selection of NYS nonprofit hospitals. …”
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“…In the United States, the Internal Revenue Service and the nonprofit hospital sector have struggled to define community benefit for many years. …”
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“…Starting in 2009, the Internal Revenue Service (IRS) required hospitals to submit a new Schedule H that provided greater detail on community benefit activities. …”
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“…DESIGN, SETTING, AND PARTICIPANTS: This cohort study was performed using a difference-in-differences analysis (ie, a pre-post treatment-control design) to estimate changes in reported charitable categories associated with Medicaid expansion. Data from Internal Revenue Service form 990, Schedule H, tax filings for 2253 tax-exempt hospitals in the United States from 2012 to 2016 were used. …”
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“…There is a need to re-evaluate Internal Revenue Service rules pertaining to non-profit hospitals’ tax-exempt status to ensure tax-exempt hospitals provide community benefits commensurate with the value of tax exemption.…”
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“…The mean distance traveled was translated into cost assuming 50 cents per mile based on 2010 estimates?by the Internal Revenue Service. RESULTS: Sixty patients responded to the 11-item survey; response rates for individual items varied because participants were instructed to skip questions that did not pertain to them. …”
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“…DESIGN, SETTING, AND PARTICIPANTS: This cohort study used difference-in-differences analysis of 1666 US nonprofit hospitals that filed Internal Revenue Service Form 990 Schedule H detailing their community benefit expenditures between 2011 and 2017. …”
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“…METHODS: Data were sourced from Internal Revenue Service Form 990, several data files from the Centers for Medicare and Medicaid, demographic and community factors from the Census Bureau, supplemental files from The Hilltop Institute, Community Benefit Insight, and Kaiser Family Foundation. …”
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