Reporting Research Costs When Results Not Published

Question: Can we report the cost of research when the outcome/findings are negative (not what was expected) and thus will not be published?

Recommendations: Yes, if the research is funded primarily by a tax-exempt (governmental, foundation, hospital itself) source, it can be reported as community benefit research. There’s nothing in the instructions that says the research needs to be published to be reported.

(April 2019)

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.