Question: One of our nurse executives participates as a board member in her state professional organization that promotes excellence in nursing through professional development, networking, research and innovations for the advancement of nursing practice. Another executive serves on the board of a national organization. Can we count this time?
Recommendation: We recommend that contributions (time or money, including dues) to professional organizations not be reported as community benefit. However,
- If the organization is a charitable organization under the IRS definition (meaning donations are tax-deductible) and its purpose, in full or part, meets the definition of a community benefit, we recommend counting the full or proportional expenses as E1. Cash Contributions.
- It the organization's purpose meets the definition of Community-Building, for example the national organization is primarily dedicated to improving federal housing policies for low-income persons, count contribution as F. Community-Building.
Updated June 2024