|DISCUSSION: Report only contributions to health care organizations and other community benefit groups that share the organization's
goals and mission. Generally, this will include contributions where the amounts received by the recipient will be used to fund programs that are defined in
Part I, line 7a - 7i. This would not include contributions to fund community building activities as defined in Part II. Activities such as community
volunteering can be reported under Community Building Activities, depending on the program.
Contributions funded by restricted grants from a related organization should not be included in Part I, line 7i, column(c). However, organizations should consider
reporting these contributions on line 1 (Grants and other assistance to governments and organization) on the Form 990, Part IX.
If the organization makes a grant to a joint venture in which it has an ownership interest to be used to accomplish one of the community
benefit activities reportable in the table, in Part I, line 7, report the grant on line 7i, but do not include the organization's proportionate share of the amount
spent by the joint venture on such activities in any other part of the table, to avoid double-counting.
Organizations that are part of a multi-hospital system should carefully read through the instructions and examples for Worksheet 8. Contributions made by the
filing organization to a related organization may or may not be reported on Part I, line 7i, column (c). It appears that contributions or grants made to related
organizations may be included in Part I, line 7i, column (c) if the use of the fund by the receiving related organization is a qualifying program as defined in
Part 1, line 7a - 7i and the original source of the funds received by the filing organization are not restricted funds received by another related organization.