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title: 241211 CB Update FINAL
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Stay informed on the latest updates impacting nonprofit hospitals and community benefit programs.

| View in browser December 2024 We are pleased to share the following community benefit news and resources with you. Please visit the CHA website to access all of CHA's updates and resources on community benefit.   Letter to IRS on Nonprofit Hospitals On Nov. 19, 2024, Senators Warren and Grassley sent a letter to the IRS, urging "the IRS to strengthen and enforce regulations under Section 501(c)(3) and 501(r) of the tax code that pertains to nonprofit hospitals." » Read   IRS Tax Exempt & Government Entities Program Letter Fiscal Year 2025 The IRS continues to prioritize compliance of tax-exempt hospitals with 501(r) and the community benefit standard. » Read Featured Resource Catholic Health Association's A Guide for Planning & Reporting Community Benefit provides a comprehensive framework to develop a strategic approach to planning, delivering and reporting community benefit. » Access the guide  What Counts Hotline Featured Question Question:   Our hospital requires requests for cash donations and grants to be in writing. The requests must detail how the requesting organization intends to use the funds and the community health need being addressed. Can the written request count as our hospital's restricted donation letter?  Recommendation:   The IRS Schedule H instructions define "'Cash and in-kind contributions' means contributions made by the organization to health care organizations and other community groups restricted, in writing, to one or more of the community benefit activities described in the table on Part I, line 7 (and the related worksheets and instructions)." The organization's request for funding that you receive does not satisfy the requirements.  All cash contributions, regardless of size, must be restricted in writing by the hospital in accordance with IRS instructions to qualify as reportable community benefit on the Schedule H.  We recommend that you work with your legal team to develop a restricted donation letter. Keep in mind that each restricted donation letter will need to be specific to the donation. We recommend that you keep documentation for each contribution, including the request, restricted donation letter, and how it meets the requirements of a qualifying community benefit activity. » Read the full recommendation Resources:  What Counts Q&A: Cash and In-Kind Contributions  Community Benefit Accounting Resources Restricted Donation Sample Letter (Lyon Software)   See CHA's What Counts Q&A Library for more information on this and other topics.   Note: The information provided above does not constitute legal or tax advice. The information is provided for informational/educational purposes only. Please consult with counsel regarding your organization's particular circumstances.    Upcoming Training and Events   Follow-up Call for 2024 Community Benefit 101 Attendees   Jan. 29, 2025, 1 to 2 p.m. ET This call is for attendees and presenters of this fall's Community Benefit 101 program. Call access information will be sent directly to attendees.     IRS 990, Schedule H: An Overview and Update on Current Tax Exemption Issues Webinar  Feb. 18, 2025, 1 to 2:30 p.m. ET  » Register   What Counts as and Accounting for Community Benefit Webinar  April 22, 2025, 1 to 2:30 p.m. ET Registration coming soon   American Hospital Association's Accelerating Health Equity Conference  May 19-22, 2025 CHA is hosting the pre-conference workshop, Community Benefit: Requirements and Key Principles for Improving Health, and a member luncheon at the conference.  » Register   Community Benefit 101 Virtual Training  Oct. 21, 22, 23, 2025 2 to 5 p.m. ET daily » Learn more Community Health Improvement in Action: Featured Stories from the Catholic Health Ministry PeaceHealth and partners open homeless services facility in northwest Washington Demonstrating Community Benefit in Action Through the Power of Storytelling Providence pairs with health department in Los Angeles County to meet residents at their doors to assess needs Share Your Story with CHA What We Are Reading and Watching The Invisible Shield (a 4-part documentary about how public health has and continues to save our lives) \| PBS  Launching Lifelong Health by Improving Health Care for Children, Youth, and Families \| NASEM, 2024  Screening for Social Drivers of Health: Children's Hospitals Respond \| Children's Hospital Association and Nyoo Health, October 2024    Is this your first time receiving CHA's Community Benefit Update? If you would like to continue receiving it, please click below to be added to our subscription list. Subscribe to this update Catholic Health Association of the United States, 4455 Woodson Rd., Saint Louis, Missouri 63134 Manage preferences |
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