Tax-exempt hospitals will be required in 2011 to respond to
questions on financial assistance policies, billing and collection
practices, emergency medical care and individuals eligible for
financial assistance. See IRS Notice 2012-4 dated Dec. 16, 2011.
Responding to questions on these issues was optional for 2010 but
must now be answered for 2011. The Draft Schedule H and
accompanying instructions, issued Dec. 15, can be found on the IRS website.
The draft instructions have been revised to more clearly follow
the statutory provision of Section 501(r) of the IRC. Several of
the changes relate to billing and collections. Tax-exempt hospitals
with January filing due dates will have until March 30, 2012, to
file the annual return. This extension applies to organizations
with fiscal years ending Aug. 31 or Sept. 30, 2011. It also applies
to those organizations that had already received an initial
three-month filing extension and now have an extended filing
deadline that
