More About Community Benefit

Print this page Bookmark and Share

What is community benefit?

Community benefit programs or activities provide treatment or promote health and healing in response to an identified community need.  A community benefit must meet at least one of the following criteria:

  • Generates a low or negative margin
  • Responds to needs of special populations
  • Supplies services or programs that would probably not exist--or would need to be provided by another not-for-profit or government provider--if offering the service or program depended upon financial resources
  • Responds to public health needs
  • Involves education or research that improves overall community benefit

How do we know what the community needs?

Every three years, Dayton Children’s conducts its Regional Pediatric Health Assessment to identify child health concerns in the community. The pediatric experts at Dayton Children’s use these findings to target resources toward the most pressing child health issues such as obesity, dental health and asthma. Our last assessment was completed in 2008.

Why is a community benefit report needed?

The federal government through the Internal Revenue Service (IRS) offers hospitals that are organized and operated for charitable purposes a not-for-profit status with exemption from federal income tax. For hospitals such as Dayton Children’s to qualify for this tax exemption, we must demonstrate that we provide measurable and targeted community benefit.

What other factors does the IRS consider?

The following are some of the factors the IRS considers. Dayton Children's meets all of these criteria:

  • Operating a full-time emergency department
  • Providing non-emergency services to Medicare and Medicaid recipients
  • Having oversight from a board of trustees that included independent civic leaders
  • Providing medical training, education and research programs
  • Offering a formal charity care policy

Nationally, the majority of medical centers are not-for-profit, including top academic hospitals. The not-for-profit status allows Dayton Children's to focus on our mission and meeting the needs of the community we serve--not stockholders.


Upcoming Events

The Boonshoft School of Medicine is hosting the first Annual: In it for the Long Run BSOM Dayton Children’s Hem/Onc 5k and Kids' 1 mile run on April 9th. What better way to jump start your spring by running a 5k in support of this amazing hospital that helps so many local children and their family?

Free special education seminar for parents and professionals on the transition from childhood to adulthood. Learn skills to help your disabled child understand the physical, emotional and social changes of puberty, sexuality and safety.

View full event calendarView more events...

About Dayton Children's

The right care for the right reasons


The Children's Medical Center of Dayton Dayton Children's
The Right Care for the Right Reasons

One Children's Plaza - Dayton, Ohio - 45404-1815