Economic Stability Grants

Question: Should we report a grant given to the Mission School of Preservation to help pay for half the salary of their part-time Assistant Kitchen Manager who helps train 3-4 Mission men in culinary skills so these men are able to find employment at the various food service establishments in Dubuque and the surrounding area?

Recommendation: If we are understanding your program correctly, your hospital gave a grant (cash donation) to the Mission for their economic stability program, which seeks to support the economic development of your community by giving training and job opportunities to members of the community who need work. We recommend this donation, if restricted to this purpose, be reported Community Building F2.  However, if this program and your donation meets the definition of community benefit and is restricted in writing, then we recommend you report this as A4. Community Health Improvement Services: Social and Environmental Improvement Activities, in alignment with IRS Form 990, Schedule H instructions.  We recommend you review the grant request for language about the purpose of the program.

(December 2022, updated January 2023)

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.