The Internal Revenue Service has defined "community benefit" for not-for-profit hospitals to include
- Charity Care (the actual cost of providing the service)
- Health professions education - training doctors, nurses and other health professionals who will provide care in our communities
- Critical Community Services - what the health care organization spends to underwrite vital health services that lose money, and would not otherwise be available. Examples include trauma care, medical helicopters, pediatric cancer care, etc.
- Grants and Contributions to support health-related initiatives in the community.
- Community Outreach - educational programs, health fairs, free health screenings, etc. provided to the public.