Community Benefit

Reporting Programs with No Expenses

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: If a health need has been identified in a community health assessment and a grant (state, federal or local funding) has been received to fully fund programs and staff to address the health need, since there is no expense to the hospital, what if anything can a hospital count for community benefit?

Recommendation: We recommend that you describe the program in Part VI of the Schedule H since there are no expenses to report as community benefit.

(November 2015)