Cash and In-Kind Contributions to Community Groups (Part I, line 7i)

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.


Worksheet 8 (Click here for Worksheet 8 instructions)

(A) Cash contributions (B) In-kind contributions (C) Total
1.   Total community benefit expense (enter amount from column (C) on Part I, line 7i, column (c)) 1. ___________ ___________ ___________
Direct Offsetting Revenue
2.   Other revenue (enter amount from column (C) on Part I, line 7i, column (d)) 2. ___________ ___________ ___________
3.   Net community benefit expense (subtract line 2 from line 1; enter on Part I, line 7i, column (e)) 3. ___________ ___________ ___________
4.   Total expense (enter amount from Form 990, Part IX, Line 25, column (A), and include the organization's share of joint venture expenses) 4.

5.   Percent of total expense (divide line 3 by line 4; enter on Part I, line 7i, column (f)) 5.


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