Community Benefit What Counts Q & A

Losses on CHAMPUS/TRICARE

Question: Can losses on CHAMPUS be reported as community benefit?

Recommendation: Since CHAMPUS is not a means-tested public program, losses should not be reported as community benefit.

(May 2012)

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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