Community Benefit

Allied Health Professions

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: What allied health professions training costs count/don't count as community benefit?

Recommendation: We recommend reporting the cost of training any health care professional group that needs training and experience in a health care organization in order to achieve a professional credential or to advance professional knowledge. In addition to medical and nursing students, this would include social services, therapy, dietary, pastoral care, health care administration and other professionals needed to provide health care such as students pursuing degrees in public health or health care administration. To be counted, the program should either be licensed by State law or accredited by the recognized national professional organization for the particular activity.

Do not report training offered exclusively for current staff, including degree-granting programs. Also, do not report the cost of training that could be substituted in other, non-health care settings, such as human resources, accounting, or engineering. Report costs related to post-graduate and doctoral candidates under Category D. Research.

(Updated August 2013)