Schedule H (Form 990): Changes for 2014

Schedule H (Form 990): Changes for 2014

Form 990 Schedule H and the related instructions for use for tax years beginning in 2014 reflect significant changes so as to bring Schedule H closer in line with the section 501(r) regulations that were released at the end of 2014.

Related content

Read Form 990 Schedule H [PDF 386 KB] and the related instructions [PDF 345 KB]

Included among the changes to Schedule H are new questions and modifications in Part V, Section B dealing with:

  • The timing for new organizations to conduct CHNAs 
  • Methods for applying for financial assistance and widely publicizing FAPs, applications, and plain language summaries 
  • Group return and facility group reporting 

KPMG observation

KPMG tax professionals have annotated versions of the new Schedule H (Form 990) and the instructions, and new language is indicated with “yellow” highlights: 

 

For more information, contact a KPMG tax professional:

D. Greg Goller | +1 (703) 286-8391 | greggoller@kpmg.com

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