Question: If scholarships include an agreement to 'work off' their scholarship at a particular hospital, can the scholarships be counted as community benefit?

Recommendation: The scholarships you describe seem to be designed to enhance the workforce at your organization. Therefore, we would not consider it community benefit and recommend not including the amount in the quantitative community benefit figures. You could report in the narrative section of your community benefit report how many scholarships you have given.

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.