For this assignment, review the web links in the folder. For the purposes of this assignment, there are copies of several West Virginia hospitals' 990 Schedule H. These are public documents and you can find more at: https://projects.propublica.org/nonprofits/ Select one of these, or you may find one of a hospital of your choice. These are among the largest hospitals in WV, so the amount of community benefit varies. If you have access to a hospital's (e.g., where you work; check with the CFO) Schedule H, you may use this.

For your paper, include the following elements: 1. An introduction which addresses the topic of why non-profit hospitals must address the aspect of 'community benefit'. Summarize the IRS requirements and add additional research you have found on this subject. 2. Why should a non-profit hospital provide benefit to the community in an amount greater than the taxation benefit they receive? 3. Select a hospital and examine the financial information in the Schedule H 990 filing. Identify the hospital and describe what you find in these general areas: a. What is the single largest area of community benefit provided by that hospital and what dollar amount of benefit was provided? (See Part 1, Section 7 of Schedule H). b. What is the total dollar amount of community benefit provided? c. If unpaid Medicare costs (part 3 B, line 7 of Schedule H) show as a shortfall, what would be the difference in 'community benefit'? d. What other information can you glean from section H of the 990 form? 4. Look at that hospital's web site for more information about community benefit. Do they discuss it or promote it? 5. Summary and conclusion from your findings or from your own research.