Student Supervision

Question: I am reaching out for guidance with regard to community benefits. If we are contracting occupational therapy and speech therapy professionals (not employees) and they are overseeing students, can we count the students under their supervision towards community benefit? They are not employees, but we are paying them. Hoping you can assist with this general question.

Recommendation: Unreimbursed costs for training health professionals when the training will lead to a degree or credential needed to practice can be reported as community benefit under health professions education. The cost would be the expense of the OTs and STs who are doing the training.

(November 2023)

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.