Community Benefit

Clinical Pastoral Education

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: Should we report the cost to our organization to train chaplains?

Recommendation: We recommend reporting as community benefit the cost of the CPE program as long as the students are not required to work for your organization post training and you offset the cost of the CPE program with both the federal funds you receive and student fees. This cost should be reported in the category of Health Profession Education.

Please note that when students are "shadowing" chaplains on staff, count only the percentage of the chaplains' time that is spent outside of performing normal duties. For help in calculating this time, see "Nurses Time Mentoring Students."

(January 2011)