Community Benefit What Counts Q & A

Hospital Losing Money

Question: Our entire hospital loses money. Can we count the entire hospital as a subsidized service?

Recommendation: We recommend that individual programs/service lines within a hospital be assessed to see if they meet the community benefit definition of Subsidized Health Services, not the overall institution.

(Updated November 2015)

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.

Community Benefit Guide

CHA's A Guide for Planning and Reporting Community Benefit provides a comprehensive framework for health care organizations desiring to develop a strategic approach to planning, delivering and reporting on community benefit programs. The Guide also includes guidelines for reporting on the IRS Form 990, Schedule H as well as valuable information from community benefit and public health professionals about leading practices in community health improvement.

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