The Community Benefit standard is the most common test applied by the IRS to determine whether a hospital, clinic, or healthcare provider is operating to promote health in a manner that serves a charitable purpose and, accordingly, merits tax-exempt status. AHLA's Public Interest resources can help you and your tax-exempt client with your IRS reporting obligations. We have compiled our resources in this easy-to-navigate Community Benefit Toolkit, which you can share with your clients. The toolkit is also available on CD by contacting Andrew Hartman.