• videocam Live Webinar with Live Q&A
  • calendar_month June 11, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Accounting
  • schedule 110 minutes

Tax-Exempt Hospital Audits: Meeting 501(r) Requirements, Avoiding Audit Deficiencies, Preparing Form 990 Schedule H

Satisfying Accounting and Regulatory Requirements Under Continuing Scrutiny

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About the Course

Introduction

This webinar will provide CPAs with an in-depth examination of the unique compliance and audit challenges facing auditors of tax-exempt hospitals. Our panel of nonprofit accounting and auditing professionals will discuss the ongoing scrutiny community hospitals face, including the challenges of meeting multiple guidelines such as 501(r) compliance requirements, the Uniform Guidance, and preparing Schedule H of Form 990. They will also address best practices to avoid audit deficiencies.

Description

In addition to complying with GAAP and GAGAS requirements, tax-exempt hospitals must also meet community benefit criteria and specific standards under IRC Section 501(r). The breadth of these requirements creates additional burdens for CPAs auditing these charitable organizations.  

On May 15, 2025, the Treasury Inspector General for Tax Administration (TIGTA) issued a report titled "Vague and Outdated Guidance Creates Challenges for Tax-Exempt Hospital Oversight" in response to concerns raised by U.S. Senators questioning whether tax-exempt hospitals were indeed providing community benefits and the IRS' oversight of these nonprofits. Among the recommendations included by TIGTA was "a proposal to amend Internal Revenue Code § 501 and any other required provisions of law to define the community benefit standard and establish baseline criteria for tax-exempt hospital financial assistance policy eligibility."

The IRS' scrutiny of tax-exempt hospitals, and particularly the required 10-page Schedule H, Hospitals, which accompanies Form 990, adds additional responsibilities for accountants and auditors who assist these community-driven nonprofits. Ensuring audits of nonprofit hospitals meet not only financial reporting guidelines but also compliance requirements is particularly important given the current focus on tax-exempt hospitals.

Listen as our panel of tax-exempt organization specialists provides expert advice on meeting audit and compliance requirements for tax-exempt hospital examinations.

Presented By

Amy Ciminello, CPA, MT
Partner
Plante Moran

Ms. Ciminello provides federal, state, and local tax compliance and consulting services, with a focus on the taxation of exempt organizations. She works with healthcare, not-for-profit, and for-profit companies, including single-location entities and multi-entity locations around the country. Ms. Ciminello assists clients with tax-planning strategies, accounting methods, and complex technical issues. She also holds a role in the firms National Tax Office and frequently counsel clients on Form 990, mergers and acquisitions, not-for-profit and for-profit transactions, restructuring, and current not-for-profit tax trends.

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Michael N. Fine
Partner
Bricker Graydon Wyatt LLP

Mr. Fine is a partner in the Firm's Health Care Service Team. His practice spans the full range of nonprofit and tax-exempt organization legal issues, advising public charities, private foundations, social welfare organizations, trade associations, chambers of commerce, credit unions, boards, and philanthropists. Mr. Fine regularly assists clients with tax compliance and corporate planning matters including executive compensation, intermediate sanctions, joint ventures, affiliation strategies, reorganizations, governance, charitable contributions, captive insurance, and obtaining tax exemption from the IRS. He is a frequent speaker and author on these topics. Mr. Fine served as Chair of the American Health Law Association’s Tax and Finance Practice Group from 2017-2020.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

Date + Time

  • event

    Thursday, June 11, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. Tax-exempt hospital audits

II. Current scrutiny

A. The Treasury Inspector General for Tax Administration (TIGTA) report

B. IRS examinations

III. Relative guidelines

A. GAAP and GAGAS

B. Uniform guidance

C. Meeting 501(r) requirements

IV. Preparing Schedule H, Form 990

V. Common audit deficiencies

VI. Best practices

The panel will cover these and other critical issues:

  • The recently released TIGTA report and IRS scrutiny of tax-exempt hospitals
  • Meeting IRC Section 501(r) requirements
  • Facilitating audits that must meet multiple regulatory and financial accounting standards
  • Avoiding common audit deficiencies in examinations of nonprofit hospitals

Learning Objectives

After completing this course, you will be able to:

  • Determine the potential impact of the May 2025 TIGTA report on hospital audits
  • Identify compliance requirements that must be met under IRC Section 501(r)
  • Ascertain tips to facilitate the audits of nonprofit hospitals
  • Decide how to prepare for IRS audits of tax-exempt hospitals
  • Field of Study: Accounting
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience, preparing reviewed, compiled, and audited financial statements and the relative disclosures. Specific knowledge and understanding of GAAP, SSARS, and peer review policies.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .