All nonprofit and governmental hospitals that have received tax-exemption from 501(c)(3) of the Internal Revenue Code are bound by the Affordable Care Act (ACA) tax-exempt requirements. This tool contains no information about hospitals that have not received a 501(c)(3) designation and for profit hospitals which are not tax-exempt.
This Community Benefit Web Tool only includes information about 501(c)(3) tax-exempt hospitals. If you are searching for a specific hospital and cannot locate its community benefit information on this web tool, please visit the hospital's website to determine whether or not it is tax-exempt. Although many hospitals provide services to benefit their respective communities, only 501(c)(3) tax-exempt hospitals are required to report their efforts to the Internal Revenue Service (IRS).
Nonprofit hospitals are exempt from federal taxes and most are exempt from their respective state or local property taxes.
In exchange for the exemption from paying taxes, nonprofit hospitals must fulfill a community benefit obligation.
All 501(c)(3) nonprofits must report their community benefit expenditures to the IRS annually on the tax form 990, Schedule H.
Public hospitals are operated by government entities.
If the public hospital has applied for and received a 501(c)(3) tax status designation, it is bound by the 501(r) ACA tax-exemption requirements.
Some public hospitals with 501(c)(3) tax status, even though they must comply with 501(r), are not required to file IRS Form 990 including Schedule H.
Note: This web tool only provides information on public hospitals, that have applied for and received a tax-exemption status through the 501(c)(3) Internal Revenue Code and filed tax form 990, Schedule H.
For-profit hospitals are owned by either private investors or public shareholders and pay taxes.
Note: This web tool does not contain information on for-profit hospitals since the IRS database does not include that information.