Community Benefit

Long-Term Care Administrator Internships

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 "administrator" student internships in our long-term care facilities. We give them a stipend while they are working, and this year we have extended paying for their health care benefit. While some of these administrators-in-training (AIT) end-up coming to work for our organization, it is not a given that they will or that they will even be recruited. Our question is, if we are offering both a stipend and health benefits to these AITs, are we still able to count their relationship with us as a community benefit?

Recommendation: The situation you describe sounds more like an employer/employee relationship than student/teaching. The recommendation is that this not be counted as community benefit.

(February 2011)