Reporting Research Partially Funded by For-Profit

Question: Can we report research when it is partially funded by a for-profit entity but it meets the definition of community benefit? Does the partial funding negate reporting the whole research project as community benefit?

Recommendations: We recommend including research that is primarily (i.e. more than 50 percent) funded by a tax-exempt source. It is necessary to assure that the intent of the research is to increase “generalizable knowledge” (i.e., intended for publication) and not to yield intellectual property for a for-profit entity, or to provide ROI to the hospital through license fees and/or royalties.

(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.