Community Benefit

Housing Costs

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: We provide housing for nursing and other health professional education students in a rural community for clinical work at rural hospitals. Can the costs associated with providing housing for nursing and other health professional education students in a rural community be counted as community benefit under the Health Professions Education category?

Recommendation: We recommend that all costs associated with qualified health professions education, including housing for rotations, can be reported. For what qualifies as reportable health profession education, see definitions in IRS form 990 Schedule H instructions or CHA's A Guide for Planning and Reporting Community Benefit.

(March 2013)