Community Benefit What Counts Q & A

Reporting Costs of Program Evaluation

Question: Should the expense for program evaluation could be counted under research?

Recommendation: The expense of program evaluation should be reported under community benefit operations – as part of the CHNA work. The exception would be an evaluation published separately from the CHNA for purposes of advancing generalizable knowledge.

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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