Health Care and Life Sciences > Health Reform Resource Center > IRS Delays Filing Season for Certain 501(c)(3) Hospitals
24 Feb '11

The Patient Protection and Affordable Care Act (PPACA) added new requirements that 501(c)(3) hospital organizations must satisfy to maintain their tax-exempt status. Because many of these provisions are effective for tax years beginning after enactment, revision of Form 990, Schedule H (Hospitals) and its instructions has been a priority for the IRS. Learn more about the new requirements for 501(c)(3) hospitals and implementation efforts on IRS.gov.

In order to complete implementation of changes to IRS forms and systems that are required to reflect additional requirements for charitable hospitals, the IRS is delaying the start of the 2010 filing season for certain tax-exempt organizations that operate one or more hospitals (hospital organizations) required to file Form 990, Schedule H (Hospitals). Hospital organizations may not file 2010 Forms 990 with Schedules H attached before July 1, 2011.

Pursuant to Announcement 2011-20, the IRS has granted an automatic three-month extension of time to file the Form 990 to hospital organizations with filing due dates before August 15, 2011. For more information about the delayed filing season for hospital organizations and frequently asked questions, please go to IRS.gov.