Question: We have an Institutional Review Committee that reviews, approves the initiation of and conducts continuing review of biomedical research involving human subjects in clinical studies. Should these efforts be counted?
Recommendation: We recommend reporting the unsponsored cost of research, including the cost of the Institutional Review Board (IRB) as long as the research meets the criteria for community benefit research. If some of the organization's research meets the criteria (meets the definition of community benefit and is funded by government or a nonprofit organization) and other research does not meet the definition of community benefit is funded by a commercial entity, then only report the portion of IRB associated with community benefit research.
(Updated November 2015)