New changes in Community Benefit reporting: Implications for senior services

“Community Benefit” is a contribution to the community required of healthcare institutions that have non-profit status in order to maintain their tax-exemption at federal and state levels. Frequently, these are public health services, and often the target audience is seniors. Health fairs providing free screenings for seniors; hospital senior membership programs; education and wellness programs for retirees are all examples. In December 2007, the IRS changed its institutional reporting requirements, creating a new Schedule H for the annual 990 reporting form. This new public policy affecting non-profit hospitals as of 2009 may result in drastic changes in community services for seniors.

The purpose of this presentation is to inform the practitioner and academic audiences about community benefit, what it is, and the potential impact of the new federal changes on services for seniors and the broader community. For service providers, the new regulations may result in a cut in services or, conversely, be parlayed into opportunities to expand services. For researchers and policy analysts, the opportunities are for a new area of focus. Data about the current status of community benefit will be presented, as well as the potential dollar impact on senior services and the senior community. The presentation will conclude with what to watch for in the coming years as the new 990 is implemented. The question is, will services be increased or decreased? Time will tell; researchers will measures; policy analysts will ponder; and those serving seniors must scurry to be prepared.