Research (Part I, line 7h)

DISCUSSION: You should not include research funded by an individual or an organization that is not a tax-exempt or government entity in this calculation. You can still describe this research in Part VI, line 1.

Costs related to PhD students should be included here rather than Worksheet 5, Health Professions Education.


Worksheet 7 (Click here for Worksheet 7 instructions)

Total Community Benefit Expense
1.   Direct costs 1. _______________
2.   Indirect costs 2. _______________
3.   Total community benefit expense (add lines 1 and 2; enter on Part I, line 7h, column (c)) 3. _______________
Direct Offsetting Revenue
4.   Other revenue (enter on Part I, line 7h, column (d)) 4. _______________
5.   Net community benefit expense (subract line 4 from line 3; enter on Part I, line 7h, column (e)) 5. _______________
6.   Total expense (enter amount from Form 990, Part IX, Line 25, column (A), and include the organization's share of joint venture expenses.) 6. _______________
7.   Percent of total expense (divide line 5 by line 6; enter on Part I, line 7h, column (f)) 7. _______________

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