Physician Education/CME Programs

Question: We offer physician education programs that are needed for physician certification. The courses are open to the physicians in the broad community and our staff physicians attend as well. When we report the cost of the programs, do we include the cost for all attendees or must we offset/exclude the cost of our staff physicians?

Recommendation: When you report the cost of qualifying physician education available to the broad community, it is not necessary to exclude the cost of staff physicians. However, you must offset the cost with any fees collected for the program. Also, the courses should actually be open and inviting to the broad community with efforts to let community physician know about the program.

(April 2023)


Question: We are a medically underserved area and occasionally we provide CME programs to keep the doctors up-to-date. This benefits the community by providing knowledge to the physicians and also allows them access to this information locally rather than having to go out of town to get it.

Recommendation: Continuing Medical Education programs that are accredited and that are open to all physicians in the community, not only members of the medical staff, count as community benefit under B1, Physician/Medical Students. When reporting, offset costs by any fees collected by the program.

(February 2011)

Please Take Note: The information provided 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.