Question: Should we report the cost for non-physician "interns" as community benefit?
Recommendation: Internships for health professionals can be reported as health professional education if the internship is required for licensure, certification or a degree. See Allied Health Professions Q&A for more information. Nurse internships for the purpose of familiarizing nurses with the organization are not required for licensure and should not be reported as community benefit. Administrative interns or internships unrelated to “health professions” as defined in the Schedule H instructions also should not be reported as community benefit. Interns working in the community benefit department or who are involved in CHNA work can be reported under category G. Community Benefit Operations.