Palliative Care

Question: What Palliative Care services should count as a community benefit?

Recommendations: We do not recommend counting palliative care services as community benefit. We recognize inpatient palliative care programs as a standard part of clinical care. However, there are aspects of the palliative care program which we do recommend be counted as community benefit:

In the category of Community Health Improvement Services,

Count: Community health education including programs on palliative care, spirituality and health, and advance directives, beyond our patient population.

Do Not count: Presentations made for marketing purposes

In the category of Health Professional Education,

Count:

  • Palliative care internships and fellowships, as part of GME (graduate medical education)
  • Professional education offered to physicians and others health care providers in the community.

Do Not count:

  • Continuing medical/professional education for employees and the medical staff
  • Orientation to palliative care to new staff and physicians

In the category of Subsidized Health Services:

Count:

  • Outpatient palliative care programs

Do Not count:

  • The organization's inpatient palliative care program

(Updated June 2025)

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.