Community Benefit

Baby Supplies for New Mothers

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: All babies born in our facility are sent home with hats that are knit by our volunteers. If parents of limited means request booties, sleepers, quilts, receiving blankets, etc., we provide the parents with a bag of needed supplies. All these supplies are donated to us.

Can we report as community benefit our employees' time to support this program? Our facility is paying the employees for their time.

Recommendation: This is a lovely program but since these items are only for your own patients and are part of the services you provide them, the costs to support this program should not be reported as community benefit.

(January 2011)