Reporting Research that is Fully Funded

Question: Should we report research that is fully funded (net expense is zero) if it meets the definition of community benefit?

Recommendations: All costs should all be reported. There's no criterion in the instructions that says only report research costs if the hospital loses money on the study or studies. In addition, hospitals should ensure indirect expenses are included on an accurate basis.

(April 2019)

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.