Community Benefit What Counts Q & A

Reporting Costs of Clinical Trials

Question: What costs of clinical trials, if any, should be counted as community benefit?

Recommendations: Following the Schedule H instructions, only research (including clinical trials) funded (primarily) by a tax-exempt source is reportable.

(April 2019)

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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