Updated in 2025, CHA's A Guide for Planning and Reporting Community Benefit provides a comprehensive framework for nonprofit health care organizations to develop and strengthen their strategic approach to assessing. planning, implementing and reporting community benefit.
This resource includes guidance on meeting federal requirements for tax-exempt hospitals to conduct community health needs assessments and adopt implementation strategies to meet identified needs. The Guide also includes guidelines for reporting on the IRS Form 990, Schedule H as well as valuable information from community benefit and public health professionals about leading practices in community health improvement.
The Guide is organized around the basic components in community benefit planning, implementation and reporting:
- Getting Started
- Understanding What Counts and Does Not Count as Community Benefit
- Building a Sustainable Infrastructure
- Accounting for Community Benefit
- Assessing Health Needs and Implementing Community Benefit Programs
- Evaluating Community Benefit Programs
- Communicating the Community Benefit Story
The Guide has numerous links to additional tools, examples and resources that can be accessed on the CHA website.