Home Care

Question: We've always been a little unclear with regard to the eligibility of claiming a home care program as a subsidized health service. While home care is specifically noted in the Form 990 Schedule H instructions, I don't see it mentioned in CHA's What Counts as Community Benefit. Do you have any information/guidelines for capturing these costs that you can share with us?

Recommendation: Community benefit is reported on an EIN (tax identification number) – by EIN basis. If home care is legally part of the health care reporting organization and must be subsidized by the organization, it can be reported as a community benefit. Resources to determine if the service meets the criteria include IRS 990 Schedule H instructions, CHA’s Is it Community Benefit?, and CHA’s Community Benefit Reporting: Subsidized Health Services.

(November 2023)

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.