Contributions | Overview
Community Benefits are investments by hospitals and Health Maintenance Organizations that further their charitable mission of addressing their communities’ health and social needs.
Each year, Boston Children’s Hospital reports to the Internal Revenue Service (IRS) and the Massachusetts Attorney General’s Office (AGO) about the amount invested by the hospital to support community health initiatives and activities. Each regulatory agency has their own guidelines for the activities, partnerships, and programs provided to the community that can be counted, or reported, as community benefits by a nonprofit hospital.
Boston Children's community benefits reported to the Internal Revenue Service (Schedule H of the Form 990)
| 2020 | 2021 | 2022 | |
|---|---|---|---|
| Total Charity Care | 155.0 | 193.0 | 272.0 |
| Community Health Improvement Services | 3.8 | 4.1 | 4.6 |
| Health Prof Education | 33.8 | 35.1 | 34.3 |
| Subsidized Health Services | 7.0 | 10.2 | 21.6 |
| Research | 17.5 | 24.0 | 13.6 |
| Cash and In-Kind | 8.1 | 9.0 | 8.7 |
| Total | 227.1 | 275.3 | 354.8 |
| % of Total Expenses | 11.56% | 13.12% | 14.81% |
For details on the IRS guidelines, visit www.irs.gov/forms-pubs/about-schedule-h-form-990.
Boston Children's community benefits reported to the Massachusetts Attorney General's Office
| 2020 | 2021 | 2022 | |
|---|---|---|---|
| Advocacy | 704K | 705K | 726K |
| Community Health | 4.3 | 4.2 | 5.5 |
| Community Partnerships | 8.5 | 10.2 | 10.2 |
| Safety Net | 53 | 73 | 109 |
| Corporate Sponsorship | 34K | 30K | 37K |
| TOTAL COMMUNITY BENEFITS | 66.1 | 88.1 | 125.2 |
| Patient Service Revenue | 1.27B | 1.47B | 1.58B |
| % of Total Patient Service Revenue | 5.25% | 6% | 7.91% |
For details on the Attorney General’s Office guidelines, visit www.mass.gov/nonprofit-hospital-and-hmo-community-benefits.
Read a copy of Boston Children’s FY23 report to the Attorney General here.