Community Benefit

Donated Hospital Services - Lab, Radiology, Pharmacy

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.

Question: My hospital provides discounted or free lab and radiology services as well as medications to other providers in the community. Can these be counted and under which category?

Recommendation: If these services are not tied to your individual patients, count these services under Category E3. In-Kind Donations. If they are tied to your individual patients who meet the hospitals financial assistance criteria, these costs may be counted under financial assistance/charity care. 

(Updated November 2015)