Definition of Community Benefit
Community benefit is a well-defined set of activities articulated by the Internal Revenue Service in its instructions to its Form 990 Schedule H. Community benefits are programs and services designed to improve health in communities and increase access to health care. Community benefit activities respond to a demonstrated health-related community need and seek to achieve at least one community benefit objective:
- Improve access to health services,
- Enhance public health,
- Advance generalizable knowledge and
- Relieve or reduce the burden of government burden or other community efforts to improve health.