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Tax Exemption

• IRS Releases Draft Instructions for Form 990 (4/21/08)
   
• Education Program: Extreme Disclosure: New IRS Form 990, Charity and Bad Debt
  - May 20: IHA, Naperville with videoconference to IHA, Springfield; Washington County Hospital, Nashville
   
• IHA's Provena Appellate Court Amicus Brief (1/29/08)
   
• Final Revised Draft of IRS Form 990 (1/10/08)
   
• Associations Challenge Assessor's Valuation of Tax-Exempt Hospitals in Cook County (11/6/07)
   
• Underpayment by Medicare and Medicaid Fact Sheet (American Hospital Association - Oct. 2007)
   
• Uncompensated Hospital Care Cost Fact Sheet (American Hospital Association - Oct. 2007)
   
• IHA Letter to Sen. Grassley re: Tax-Exempt Hospitals (10/5/07)
  - U.S. Senate Committee on Finance - Minority Staff Draft Paper on Tax-Exempt Hospitals
   
• IHA Letter on Hospital Community Benefits (Daily Southtown, 9/20/07)
   
• Background Information on Opposing Attorney General's Charity Care & Billing Proposals (2006)
   
• State Moves to Appeal Provena Case (9/7/07)
   
• IHA Comment Letter for the Proposed New IRS Form 990 Schedule H (8/9/07)
  - Comment Period on New Proposed Form 990 and Schedule H (7/12/07)
   
• Judge Rules in Provena's Favor on Tax Exemption (7/23/07)
   
• On March 9, 2007, Provena Covenant Medical Center filed its brief in the case of Provena Covenant Medical Center v. Department of Revenue. On that same day, the following associations filed motions for leave to file briefs as amicus curiae. Click on the following associations to view these briefs (password required).
  - Provena Covenant Medical Center
  - Illinois Hospital Association
  - American Hospital Association
  - Catholic Health Association/Illinois Catholic Health Association/Illinois Catholic Conference
   
• IRS Issues Governance Guidelines for Tax-Exempt Organizations (2/5/07)
   
• AHA Sends Report on Community Benefit to the IRS (AHA News Now, Nov. 27, 2006)
   
• Provena Covenant Appeals Tax-Exemption Decision (10/26/06)
  - Provena Press Release (10/26/06)
  - IHA Summary of Provena Decision (10/3/06) (password required)
  - Press Release: IHA Statement on Dept. of Revenue's Provena Covenant Medical Center Decision (9/29/06)
  - Dept. of Revenue's Decision on Provena Covenant Medical Center
   
• IHA Analysis of Flawed Report on Hospitals' Tax-Exempt Value and Charity Care (5/30/06)
  - Press Release: Report Acknowledges Hospitals Provide Community Benefits More Than Five Times Their Tax-Exempt Value
   
• The Property Tax Exemption Process: How the Challenge Occurs and What a Hospital Can Do to Minimize the Risk
   
• Valuable Insights to Minimize Challenges on Charity and Tax Exemption
  A memo outlining best practices for hospitals presented at an IHA seminar.
   
• Five leading Hospital Associations Back Property Tax-Exemption for Illinois Hospitals
  This "friend of the court" brief was filed in the Provena tax-exemption challenge.
   
• Champaign County Board of Review Recommendation for Provena Covenant Hospital and Carle Foundation Hospital
  The Champaign County Board of Review found that the Department of Revenue should deny exempt status of the hospital property.
   
• Cook County Board of Review Decision for Resurrection Health Care
  This favorable decision on property tax appeals found that there was no evidence presented to show that the properties failed to meet the criteria for charitable exemption and outlined reasons why hospitals meet property tax exemption criteria.
   
• The Threat to Hospital Property Tax Exemption
  This document contains information on how hospitals meet the current criteria for property tax exemption. IHA’s legal staff prepared the document in 2005.

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