Community Benefit

Support Group

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: Our hospital owns 50 percent of a retirement facility located on our campus. One of our hospital employees, a social worker, is assigned to lead a support group at this retirement facility for the care-givers of elderly/ailing patients. The support group is open to anyone in the community caring for a loved one.

Recommendation: We recommend reporting the full expense to the hospital for the staff person conducting support groups in the retirement facility for care givers as long as the support group is open to anyone in the community. The expense could be reported as community health education, Category A1.  

(Updated November 2015)