Developed in 2022, the guidebook is a collective effort between MHA, a member task force comprised of finance and community relations leaders, and healthcare consulting firm PYA. Its purpose is to improve transparency and uniformity regarding Schedule H reporting by Montana hospitals on Form 990, Return of Organization Exempt from Income Tax. The manual serves as a resource for hospitals to define and explain categories as reflected on Schedule H, Hospitals, and is a tool to assist with annual reporting. It is intended to assist those within organizations who are responsible for identifying, gathering, quantifying, and reporting community benefit.