Community Benefit

Community Benefit or Community Building Activity

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: How do I determine whether to count a social and/or environmental improvement activity under category A4 or Community Building?

Recommendation: Social and Environmental Improvement Activities are programs and activities that improve the health of persons in the community by addressing the determinants of health, which includes the social, economic and physical environment. They may be related to activities in Category F: Community-Building (physical improvements and housing, economic development, community support, environmental improvements, leadership development, coalition building, community health improvement advocacy and workforce development). These activities can be reported as community health improvement under A4 when they meet the criteria for community benefit described in the GUIDE Chapter 2 (which are - provided in response to  identified community health needs and meet at least one of the following community benefit objectives: improve access, enhance population health, advance knowledge, relieve government burden; not excluded as marketing benefiting the organization more than community, restricted to staff, or cost of doing business) and are not reported in Category F.

 (November 2015)