Community benefit how much is enough?

The IRS's Revenue Ruling 69-545, issued in 1969, remains the standard for determining whether the amount of community benefit a not-for-profit hospital delivers justifies its tax-exempt status. The revised IRS Form 990 will give hospitals an opportunity to demonstrate that they are providing sufficient community benefit. With increased public attention, hospitals need to ensure they are publicly documenting the benefit they provide their communities in order to reduce the risk that lawmakers could change the law or the IRS could revise the community benefit standard.