Counting Donations to Schools

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Posted by: Deb Freeman, The Bellevue Hospital

Date: February 22, 2010, 11:41 am

We have donated money to the local high school for building a weight room. We may also be donating for the construction of a new elementary school. Would you count this as a community building activity? F1-Physical Improvements or F3-Community Support? Or E1 Cash Donations since it is cash?

[admin]

Response: Beth Phillips, Kettering Health Network

Date: February 22, 2010, 2:00 pm

Per the Guide for Planning….page 121, 1st paragraph: “When funds or in-kind donations are given directly to another organization, report in E3.”

[admin]

Response: April Watson, CHW

Date: February 22, 2010, 2:24 pm

Actually, I think the message below cites the old edition of the CHA Guide. The newest (2008) edition revises its advice on this category per the instructions for the IRS Schedule H. On page 124, 3rd bullet says that, “Only those in-kind and cash donations made to organizations and community groups to be used for community benefit activities and programs can be reported as community benefit. To facilitate alignment with Schedule H requirements, donations that support community-building activities are to be reported in that category, rather than as a “cash and in-kind donation.” So, to answer the original question, the donation should be counted in the Community Building category.

[admin]

Response: Mary Luthy, St. John Health Center

Date: February 22, 2010, 2:30 pm

Unless the donation is in response to an identified need from your community needs assessment. In that case, I think you could count as Community Benefit.

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Response: Deb Freeman, The Bellevue Hospital

Date: February 22, 2010, 2:31 pm

April and Beth, I was thinking along the Community Building Activities, too, but they don’t really list schools as an example under F1 or F3, pages 296-297 of the new CHA Guide. I’m leaning toward F1 as a “physical improvement” rather than F3. Thanks!

[admin]

Response: Mary Luthy, St. John Health Center

Date: February 22, 2010, 3:26 pm

I think so, too. That’s where I would tend to put the donation. But being able to respond to community needs is really important, as long as it is real, is documented, in line with our Mission, independent of any conflicts of interest, etc. What was the original intent of the donation? Was it to build the community or is this the only exercise facility that works in this neighborhood, and everyone agrees that this is the best use of the money, (better than primary care or other possible uses) Did the school district ask for the donation, and was the request part of an ongoing collaboration?

Is the weight room open in the evenings to the community? Way too long-winded an answer? I keep going back to the idea that we need to be responsive to what our communities need, but in a deliberate and strategic manner.

[admin]

Response: Augusta Mueller, Yale-New Haven Health

Date: February 22, 2010, 2:41 pm

Could you argue that the donation for the weight room to the high school is a community benefit to assist with childhood obesity? If you have a health assessment or an identified community need that these donations serve in terms of purpose they could qualify as a community benefit activity.

[admin]

Response: Michelle Brooks, University Health System of Eastern Carolina

Date: February 22, 2010, 5:25 pm

Unless the donation to the weight room was specifically to address an identified problem with childhood obesity and outcomes are measured, I would not count.

[admin]

Response: Mary Luthy, St. John Health Center

Date: February 22, 2010, 2:49 pm

I think it would need to tied directly to the needs assessment. In my humble opinion, if there are other means of getting fit, it would be tough. If you could show that the community identified the building of the weight room, or of fitness facilities available to the high school students, or something really direct, it would work.

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