Community Benefit

Physician Research Presentations

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: Our organization is paying for a physician to report, at a national conference, findings of research that was conducted at our facility. Can we count transportation costs to this conference?

Recommendation: We recommend counting modest (i.e., not first class) transportation costs if the information is being conveyed at a national conference for the dissemination of medical knowledge. We also recommend making sure that such costs were borne by the hospital rather than only by a third party (e.g., a grantor).

Include research under Category D.

(February 2011)