The IRS has announced that nonprofits may claim the health care tax credit by filing a Form 990-T and attaching Form 8941.
The IRS has a background article on the credit for nonprofit organizations. They have a superb FAQ that provides a lot of details. The DRAFT 8941 is available – remember is is a preliminary draft so we can get an idea what the form will look like. For a general overview of the health care credit for NPOs, see my previous post.