A Community Benefit Reporting Toolkit for CAHs


This document is designed to provide guidance to the staffs of Critical Access Hospitals (CAHs) in collecting and reporting community benefit data to comply with federal and/or state community benefit reporting requirements or to prepare community benefit reports for internal and external audiences. The document is divided into sections which describe data collection requirements:

  • Sections I–III review the categories of community benefits arising from the delivery of patient care services and related categories of activity such as bad debt.
  • Section IV reviews the reporting of community benefit activity for community health improvement services, health professions education, subsidized health services, research, financial and in-kind contributions, community-building activities, and community benefit operations.
  • Section V reviews accounting issues and cost calculations in the reporting of community benefit activities.
  • Section VI discusses issues related to community benefits provided and funded by hospital foundations.
  • Appendix A provides a glossary of definitions for the community impact and benefit terms used in this report.
  • Appendix B provides a community benefit inventory event/activity tracking form for hospitals to use to capture community benefit data.


Community Impact Population Health