Determining What Counts as Community Benefit

• Information on federal and state tax exemption requirements, CHA website. Includes links to Schedule H form and instructions, final rule for ACA requirements for tax-exempt hospitals and background on the Federal Community Benefit Standard and related revenue rulings.
• Community Benefit Categories and Definitions - 2022 (G)
• Housing and Community Benefit: What Counts, Enterprise and CHA February 2018
• Social Accountability and the Long-Term Care Continuum — Definitions of Community Benefit Services for Homes and Services for the Aging are at the end of this document. (G)
• What Counts Resource, Catholic Health Association website.
• What Counts Q&A, Catholic Health Association website. Questions from the field about what counts as community benefit and link to the What Counts Email Hotline. (G)
• "Valuation and Financial Statement Presentation of Charity Service and Bad Debt by Institutional Healthcare Providers," Principles and Practices (P&P Board) Statement No. 15

• Learn More
• Order a copy of the Guide