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Bad debt will be entered in Part III. If the organization completed worksheets other than on a combined basis (for example, facility by facility, joint venture by joint venture), the organization should combine all information from these worksheets for purposes of entering amounts on the table.
Direct offsetting revenue means revenue from the activity during the year that offsets the total community benefit expense of that activity, as calculated on the worksheets for each line item.
A hospital organization uses Form 990, Schedule H, Hospitals, to provide information on the activities and policies of, and community benefit provided by, its hospital facilities and other non-hospital health care facilities that it operated during the tax year.
Form 990, Schedule H, Hospitals, will be used beginning with 2008 tax years to report information by an organization that operates one or more facilities that are licensed, registered, or similarly recognized by a state as a hospital.
What is the Purpose of Form 990 Schedule H? Schedule H is used by hospital facilities to report details regarding their activities, policies, and community benefit they offered during the corresponding tax year.
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