What Counts — Questions and Recommendations
Community benefit activities and programs seek to achieve objectives related to improving community health, including improving access to health services, enhancing public health, advancing knowledge through research and health professions education, and relief of a government burden.
A Guide for Planning and Reporting Community Benefit, provides recommendations on specific activities to count and not count as community benefit. Please check the following references for a listing of activities.
Guidance for Determining Whether to Report a Program or Activity as Community Health Improvement or Community Building (.doc)
Guidelines for Reporting Environmental Improvement As Community Benefit and Community Building on IRS Form 990, Schedule H (.doc)
IRS Form 990, Schedule H Instructions (.pdf)
Is It Community Benefit? (.pdf)
Community Benefit Categories and Standard Definitions — Hospitals (.pdf)
Community Benefit Categories and Standard Definitions — Long-Term Care (.pdf)
Examples of What Counts as Community Benefit (.pdf)
Foundation-Related Issues on the IRS Form 990, Schedule H document (.pdf)
The What Counts Email Hotline is provided as a resource for questions on activities and programs that fall in the grey areas of what counts. Recommendations have been developed using CHA's A Guide for Planning and Reporting Community Benefit and through discussions with the CHA/VHA/CBISA "what counts" task force. The task force is made up of health care organization community benefit and finance staff. Before submitting your question to the Hotline please review the list of questions and answers listed below to see if your question has already been answered.
- Financial Assistance
Topic: Discounts (June 2011)
Topic: Financial Assistance Policies (2007)
Topic: Foundation Payments for Charity Care Patients (August 2009)
Topic: Free Care for Prients in the Diocese (January 2011)
Topic: Free Care Vouchers to Low-Income School Districts (August 2009)
Topic: International Patients (January 2008)
- Government-Sponsored Means Tested Health Care
Topic: High Risk Pools (2007)
Topic: Losses on CHAMPUS/TRICARE (May 2012)
Topic: Medicaid Losses (December 2009)
Topic: Medicaid Revenues Greater than Expenses (April 2011)
Topic: Medicare Losses (2007)
Topic: Provider Taxes (April 2009)
Topic: Sales Tax (2007)
Topic: Uncompensated Care Pools (January 2008)
- Community Benefit Services
- Community Health Improvement Services
Topic: Addressing Hospital Industry Hazards and Injuries (August 2009)
Topic: Advanced Directives (October 2008)
Topic: Baby Supplies for New Mothers(January 2011)
Topic: Care Management (January 2011)
Topic: Catholic Mass Open to Community (January 2009)
Topic: Chaplaincy Programs (August 2009)
Topic: Community Health Resource Center(February 2011)
Topic: Competition to Increase Awareness of Mental Illness (August 2009)
Topic: Educating Hospitals About Successful Environmental Practices (August 2009)
Topic: Enrollment Assistance (2007)
Topic: Employee Health Promotion (2007)
Topic: Employer Screenings (November 2008)
Topic: Fast Track Clinic Expenses (August 2009)
Topic: Health Fairs/Screenings (2007)
Topic: Health Promotion for Long-Term Care Residents (April 2009)
Topic: Hospital Website Provides Public Health Information (August 2009)
Topic: Immunizations for Patients (August 2009)
Topic: Insurance Payments (August 2010)
Topic: Interpreter Services (May 2011)
Topic: Is it Marketing? (April 2009)
Topic: Lifeline Services (January 2009)
Topic: Media Outreach Programs (April 2009)
Topic: Hospital Departments
Topic: Post-Hospital Services for Individual Patients (August 2010)
Topic: Prenatal Classes (May 2010)
Topic: Residential Facilities for Patients and Families (August 2010)
Topic: Support Group (April 2009)
Topic: Transportation (2007)
- Health Professional Education
Topic: Clinical Pastoral Education (January 2011)
Topic: Libraries (February 2011)
Topic: Long-Term Care Administrator Internships (February 2011)
Topic: Master's Degree in Public Health or Health Administration (February 2011)
Topic: Nurses Time Mentoring Students (February 2011)
Topic: Nursing Schools (February 2011)
Topic: Physician Education/CME programs (February 2011)
Topic: Physician Residents/Student Time (February 2011)
Topic: Scholarships (2007)
Topic: Tuition Assistance (February 2011)
- Subsidized Health Services
Topic: Emergencey Services (February 2010)
Topic: Hospice (February 2008)
Topic: Hospital Departments (February 2010)
Topic: Hospital Losing Money (April 2009)
Topic: Mammograms (February 2010)
Topic: Medical Practices (February 2010)
Topic: Organ Harvesting (May 2009)
Topic: Palliative Care (January 2008)
Topic: Paying Physicians to be On-Call (May 2008)
Topic: Paying Physicians to Serve Low Income/Uninsured (May 2008)
Topic: Services for Veterans (February 2010)
Topic: Specialty Hospital Services (April 2009)
Topic: Telehealth Services (2007)
Topic: Telemonitoring (May 2008)
- Research
Topic: Government Funded Research (August 2011)
Topic: Institutional Review Boards (February 2011)
Topic: Physician Research Presentations (February 2011)
Topic: Quality Assurance or Research (February 2011)
Topic: Registries (February 2011)
- Cash and In-Kind Contributions
Topic: After Prom Donations (January 2009)
Topic: Ambulance Service (February 2010)
Topic: Attending Meetings (April 2009)
Topic: Community Benefit or Community Building Donations (April 2009)
Topic: Contribution For Fireworks Display (May 2010)
Topic: Donated Equipment/Supplies — Locally & Globally (2007)
Topic: Donated Food (2007)
Topic: Donated Hospital Services — Lab, Radiology, Pharmacy (2007)
Topic: Donated Space (2007)
Topic: Donated Supplies (April 2009)
Topic: Donation to Endowment Fund for School for the Deaf (May 2010)
Topic: Donations to Employees (February 2008)
Topic: Electronic Health Records for Physicians (2012)
Topic: Employee and Physician Time (2007)
Topic: Employee Participation in Professional Organizations (May 2012)
Topic: Employee Time and Fund-Raising Costs (April 2009)
Topic: Executive Poverty Tours (April 2009)
Topic: Free Telemedicine Services to Community Hospitals
(January 2011)
Topic: Funds and Services Donated by One Organization to Another (2007)
Topic: Funds Raised by Hospital Auxiliary Groups (2007)
Topic: Hospital Volunteers' Time (2007)
Topic: Medical Respite Program (August 2009)
Topic: Parking (2011)
Topic: Paying for Care in Outside Facility (October 2008)
Topic: Paying for Low-Income Patient Burial Cost (August 2009)
Topic: PILOTS/SILOTS (2007)
Topic: Providing Access to Post-Acute Care for Homeless and Uninsured (August 2009)
Topic: Reporting Expenses for Recreational Fundraising Events (October 2008; revised November 2008; revised January 2011)
Topic: Scholarships for Pediatric Cancer Survivors (April 2011)
Topic: School and Team Sports (December 2009)
- Community Building Activities
Topic: Advocacy (February 2010)
Topic: Chamber of Commerce (May 2009)
Topic: Child Day Care (2007)
Topic: Disaster Readiness (June 2009)
Topic: Green Purchasing (October 2008)
Topic: Hiring and Training Handicapped Workers(April 2011)
Topic: Income Tax Assistance Program (May 2010)
Topic: Literacy Program (August 2010)
Topic: PACE Housing Costs (February 2008)
Topic: Physician Recruitment (October 2008 revision)
Topic: Recruiting for Clinical Laboratory Personnel (April 2009)
Topic: Socially Responsible Investing (October 2008)
- Community Benefit Operations
Topic: Attending Workshops (January 2008)
Topic: Community Benefit Report (May 2010)
Topic: Community Health Needs Assessment (July 2011)
Topic: Grant Applications (October 2008)
Topic: IT Initiatives Supporting Community Benefit (January 2009)
General Questions
Topic: Approach to Indirect Costs (2007)
Topic: Counting Persons Served (April 2009)
Topic: IT Costs (October 2008)
Topic: Lost Revenue (January 2008)
Topic: Paying Expenses on Behalf of Individuals (January 2011)
Topic: Splitting Costs between Community Benefit and Marketing (February 2008)
Please Take Note: The information provided above does not constitute legal or tax advice. The material is provided for informational/educational purposes only. Please consult with counsel regarding your organization's particular circumstances.