Donations to Employees

Question: After a natural disaster, our facility made a contribution to help staff members who work in another facility that is part of our health care system. Can we count this as a community benefit?

Recommendation: Since the gift was for employees who work in the same organization, we do not recommend counting as community benefit. However, if the gift was made to help people in the community at-large, including staff members in that area, it could be counted under Category E1. Cash Donations, if restricted to be used for a community benefit objective or Category F if related to community building. If the contribution was made to an independent fund (not part of your system or one of its facilities) it could also be reported as community benefit or community building.

(Updated November 2015)

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.