Community Benefit Resources
ACHI Community Benefit Programs Affinity Group
ACHI's Community Benefit Programs Affinity Group supports members in advancing community benefit program practices within non-profit hospitals and health systems. Group members:
For more information, write to communityhlth@aha.org.
- plan education and training programs for professional development
- access an exclusive resource clearinghouse with sample position descriptions, policies, plans, reports, and communications tools
- gain expertise through a peer referral network
ACHI's Community Benefit Bulletin is an occasional e-mail notice - exclusively for ACHI members - that highlights breaking news, legal and regulatory developments, educational opportunities and tools for community benefit.
Read ACHI's Community Benefit Description for a quick and accessible introduction.
National Resource Web Sites
Advancing the State of the Art in Community Benefit (ASACB)
Tools, worksheets, resources and case examples from a national demonstration project. See also: ASACB User's Guide to Excellence and AccountabilityAmerican Hospital Association -- IRS Form 990 and Schedule H Resources
Alliance for Advancing Nonprofit Health Care -- Community Benefit Resources
State-by-State Requirements & Reports
(INTERACTIVE U.S. MAP) State Government Requirements and Reports on Community Benefit and Charity Care
(INTERACTIVE U.S. MAP) State Hospital Association Reports and Resources on Community Benefit
State Hospital Association Voluntary Community Benefit Reporting
Catholic Health Association, January 2008Health Care Community Benefits: A Compendium of State Laws
Community Catalyst, November 2007Redefining the Community Benefit Standard: State Law Approaches to Ensuring the Social Accountability of Nonprofit Health Care Organizations. See also Addendum with state summaries. Coalition for Nonprofit Health Care, July 1999
IRS and Govn't Resources and Tax Guidelines
IRS Hospital Compliance Project: Final Report
U.S. Internal Revenue Service, February 2009
- American Hospital Association press release, 2-12-09IRS Hospital Compliance Project: Interim Report
The Internal Revenue Service released an interim report summarizing responses by almost 500 tax-exempt hospitals to a May 2006 questionnaire about how they provide and report benefits to the community.Compliance Check Questionnaire for Tax-Exempt Hospitals
The IRS mailed this form to select hospitals beginning in May 2006. The questionnaire is nine pages in length, and asks questions about hospital community benefit operations, uncompensated care, billing, and compensation practices. IRS Form 13790, May 2006.IRS Form 990 and Schedule H, with instructions
The IRS has released final instructions and worksheets for the redesigned Form 990 and Schedule H. Updated December 2008.IRS Guidelines for Healthcare Institutions
Introduction to and aid in processing of IRC 501(c)(3) exemption applications submitted by health providers, including issues to keep in mind in evaluating whether activities that "promote health" are also charitable.IRS Revenue Ruling 69-545
Does a non-profit hospital qualify for exemption from Federal income tax under section 501(c)(3)?IRS Revenue Ruling 83-157
Does a non-profit hospital lacking an emergency room qualify for exemption from Federal income tax under section 501(c)(3)?Nonprofit Hospitals Variation in Standards and Guidance Limits Comparison of How Hospitals Meet Community Benefit Requirements
U.S. Government Accountability Office, September 2008Public Disclosure of Material Relating to Tax-Exempt Organizations
IRS regulations from the Federal Register, April 9, 1999Reporting Community Benefit on Your IRS Form 990
Coalition for Nonprofit Health CareState Tax Exemption Standards with Quantitative Thresholds for Nonprofit Health Care Organizations
Alliance for Advancing Nonprofit Health Care, July 2007
Balancing Margin and Mission: Hospitals Alter Billing and Collection Practices for Uninsured Patients
Issue Brief from the Center for Studying Health System Change, October 2005Beyond Charity Care: Mission Matters for Tax-Exempt Health Care
By J. David Seay, Esquire, Catholic Health Association, 2007NEW! Beyond the Numerical Tally ~ Quality and Stewardship in Community Benefit
Public Health Institute, Feb. 2009Charity Care Strategies for Hospitals in a Changing Landscape
PricewaterhouseCoopers' Health Research Institute guide to charity care, 2005Community Benefit Bibliography (28 pages)
Annotated bibliography of published community benefit articles in eight topic categories. Health Research & Educational Trust/Association for Community Health Improvement, July 2008Community Benefit Is a Vital Part of Healthcare Strategy
By Michael Bilton, Spectrum, newsletter of the Society for Healthcare Strategy and Market Development, July/August 2007.Community Benefit Programs were Developed in the 1980s, but not Adopted
Will this time be different? By Robert Sigmond, Hospitals & Health Networks, May 2004Community Benefit Tools for Success
By Michael Bilton and Kevin Barnett, H&HN Online, April 18, 2006Health Progress Journal: Community Benefit Issue
This issue of the Catholic Health Association's journal includes an extensive special section on Community Benefit with more than 10 articles offering a range of perspectives. July-August 2005My Brother's Keeper: Growing Expectations Confront Hospitals on Community Benefits and Charity Care
PricewaterhouseCoopers' update to their 2005 charity care report. October 2006Nonprofit Hospitals and the Provision of Community Benefits
Congressional Budget Office, December 2006The Robert M. Sigmond Library
Contains a wealth of writings by community benefit pioneer Bob Sigmond.What Have You Done for Me Lately? Assessing Hospital Community Benefit (19 pages)
Issue Brief from the National Health Policy Forum, April 2007
Community Benefit Messaging/Communication
Hospitals Caring for Communities / Community Connections
American Hospital Association resources to support hospitals in developing, implementing and communicating supportive and collaborative relationships in service to communities.Messages and Strategies for Community-Owned Health Care Organizations, A Guide to Communicating Value
Created for marketing and communications leaders and senior strategy executives responsible for communicating the value of tax exempt, community-owned health care to the communities they serve. VHA, Inc. 2000NEW! Telling the Hospital Story ~ Going Beyond Schedule H
Strategy checklist for leaders, guidance for communications and reporting, and sample reports. AHA, 2009.Free Online Presentation: Telling the Hospital Story: Going Beyond Schedule H. Download any time. Turn on audio speakers. 26 minutes.
Community Benefit Reporting
AHA Guidance on Reporting Community Benefit
American Hospital Association, November 2006Community Benefit Reporting Guidelines & Standard Definitions for the Community Benefit Inventory for Social Accountability
Catholic Health Association, VHA Inc., Lyon Software, April 2004Lyon Software's CBISA (Community Benefit Inventory for Social Accountability)
Software currently used by over 1,000 healthcare organizations - hospitals, health systems and long term entities - to track and report community benefits.
Community Benefit Planning
Guide for Planning and Reporting Community Benefit
Catholic Health Association, with VHA, Inc. May 2006.Community Benefit Program Memos and Planning Templates, 2003-04
Thank you to Catholic Healthcare West for making these documents available for educational purposes.Community Benefit Categories Worksheet - FY2004 Community Benefit Inventory
Microsoft Excel worksheet for calculating community benefit in financial terms. VHA Mountain States, 2004Community Benefit Planning: A Resource for Nonprofit Social Accountability
A process for planning, budgeting, reporting, and evaluating community services, including benefits for the poor. Catholic Health Association, 2002Community Benefit Planning: Strengthening Commitment to Mission
Workbook on community benefit strategy and planning, with VHA's five suggested community benefit standards. VHA, Inc., 2002Community Benefits: The Need for Action, An Opportunity for Healthcare Change
The Access Project, 2000
Financial Information and Tools
Charity Care, Billing and Collection Practices
Resources for hospitals from the American Hospital Association.HFMA Valuation and Financial Statement Presentation of Charity Service
Accounting and reporting charity care and bad debt.Attributes of Tax-Exempt Healthcare Organizations
Healthcare Financial Management Association, March, 2006Relationship of Community Benefit to Hospital Tax-Exempt Status
Healthcare Financial Management Association, April, 2005
