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|Community Building Activities|
Some items may potentially meet the definition of "community benefit activities" (Part I, line 7) and "community building activities" (Part II). Because of the way Schedule H is currently configured it is suggested that, when possible, expenses should be reported in Part 1, line 7 instead of community building. If you report the costs for an activity in Part I, line 7 you do not report it as cost for a community building activity
Each of the community building categories reportable on the Schedule include a number of examples of the types of activities that could be reported as community benefit activities. These examples are illustrative only and do not preclude reporting other types of activities that could fit within that category.
When reporting grants, here are some useful tips:
Calculating Total Expense Column (f)
To calculate column (f), the net community building expense column (e) should be divided by the sum of the amount on Form 990, Part IX, line 25, column (A) and the proportionate share of the total expense of all joint ventures for which the expenses have been reported in Part I of the Schedule H (to the extent that these expenses are not already included in Form 990, Part IX, line 25, column (A). The total expense number used for the denominator should not include any bad debt expense.
|NARRATIVE REQUIRED: Yes, Part VI, line 5, to describe how the community building activities reported in Part II promote the health of the community the organization serves.|
|SAMPLE NARRATIVES: This narrative may be approached in one of two ways. The filing organizations could provide a concise
narrative summarizing all of the community building activities in a single paragraph, or a description of specific projects could be provided.
Both approaches have been used by filing organizations.
Summary of Community Building Activities:
Our hospital is involved in numerous community building activities which promote the health of the communities it serves. Numerous community concerns are addressed, including health improvement, education, poverty, workforce development and access to care. We also encourage our employees to serve on community collaboration boards, health advocacy programs, and physical improvement projects to promote the health of the communities we serve. And, we work with neighborhood programs, including schools, work sites and safety net providers to promote health and wellness and prevent disease. These activities are not included elsewhere on Schedule H.
In order to promote the health of the community we serve, our hospital participates in several community building activities which are not a part of Part I Charity Care and Other Community Benefits, and are not included elsewhere on Schedule H. These activities include collaboration with a neighborhood association and a local college to promote construction and rehabilitation of housing for low income residents to reduce and deter crime, revitalize the appearance of the neighborhood and activate linkages for physical, mental and social services.
Description of Specific Projects:
In order to promote the health of the community we serve, our hospital participates in extensive community building activities which are not a part of Part I Charity Care and Other Community Benefits, and are not included elsewhere on Schedule H. These activities include:
|To access the instructions for Schedule H click here.|