Tax Exemption

Illinois non-profit hospitals treat patients regardless of ability to pay and provide nearly $7 billion a year in community benefits. These hospitals meet stringent standards for property tax exemption.

Oswald v. Beard

Ruling on Oswald v. Beard, the Illinois Supreme Court unanimously upheld the constitutionality of the state’s property tax exemption law for non-profit hospitals. IHA led efforts to defend the law.

The Carle Foundation v. Illinois Department of Revenue

A circuit court judge ruled in favor of the Carle Foundation in Feb. 2020, finding it was entitled to property tax exemptions for four parcels in Urbana for the tax years 2005-2011.

Read More About The Carle Foundation v. Illinois Department of Revenue

Implementation Updates

Get important information on property and sales tax exemptions, including frequently asked questions and updates from the Illinois Dept. of Revenue.

State and Federal Resources

IHA has compiled essential resources, including links to Illinois tax forms and the IRS' 990 tax form, to help members to navigate tax exemption requirements.

Read More About State and Federal Resources

Community Benefits

Improving health within hospitals and beyond their walls—that’s what Illinois hospitals are doing every day. By providing nearly $7 billion in community benefits, hospitals are serving the most vulnerable. They’re also developing programs and partnerships focused on wellness and access to care.

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