Ambulance Service

Question: We own an ambulance service at our hospital. It was used at a USGA women's tournament for the better part of a week. They were there for emergency purposes only but did transport a few people to our local hospital. Would this qualify for a community benefit for the CBISA software? Also, our service covers local football games and local community fairs at no cost. Would these events also qualify?

Recommendation: Consider the primary purpose of providing the ambulance service: Was it to have a presence at the events for public relations reasons or to ensure that any emergencies came to your facility? If so, then it would be considered marketing and not a community benefit. If the primary purpose was to provide a service, and if you did not provide the ambulance service, the responsibility might fall to a government entity, then we recommend it be reported as community benefit. If it is reported, be sure to document why you are providing this service.

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.