What “Community Building” Activities are Nonprofit Hospitals Reporting as Community Benefit?

Erik Bakken, David Kindig & Jo Ivey Boufford
In 2008, the Internal Revenue Service (IRS) revised and standardized the reporting policy for community benefit expenses for non-profit hospitals. These expenses are required for tax-exemption. At that time, the IRS designated some categories of activities as non-eligible as a community benefit, but still mandated their reporting on hospitals’ Form 990- the annual tax filing for non-profit organizations. One such category was community building, which encompasses a broad range of non-medial determinants of health and...
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