Employee Participation in Professional Organizations

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 specifically and directly related to community benefit not be reported as community benefit. If the organization is a charitable organization under 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 under Cash and In-kind Donations. 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 under Community-Building.

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.