Community Benefit

Organ Harvesting

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: Should we report as community benefit the cost of organ donations (harvesting the organs and ensuring arrival)?

Recommendation:It is our understanding that the cost of harvesting organs generally is recovered through reimbursements from Organ Procurement Organizations (OPO) or through insurance and other resources provided by organ recipients. Accordingly, the cost associated with organ donation/harvesting should not be reported as community benefit. If reimbursement is inadequate, we suggest that hospitals seek to negotiate better payment terms.

(November 2015)