Accountability for community benefit resides with the senior leadership and the hospital governing body. Governing boards have responsibility to uphold the community trust.

Board Engagement Strategies

  1. Include information on community benefit in the board orientation.
  2. IRS regulations require the board to review and approve the triennial CHNA and Implementation Strategy.
  3. Create a board level committee to provide review and oversight of community benefit at a degree that is needed to ensure optimal quality and alignment with the needs of the local community.
  4. Develop a committee charter and identify recommended competencies for committee members.
  5. Establish a community benefit budget, or have target figures in each of the reportable community benefit categories.
  6. Provide an annual written and in-person board report to review community benefit activities.
  7. Invite the community benefit committee members and board members to visit community programs supported by the hospital. Set up an annual “field trip” to experience the programs and talk to the community residents helped by the programs.
Healthcare Governance for Tomorrow: Eight Recommendations for Boards
A New Era of Responsibility for Hospital Boards Under PPACA
Special Section: Community Benefit in the Era of Health Reform: Opportunities for Hospital Leadership


Resources for nonprofit hospital governance and community benefit.

The Center for Healthcare Governance

As a resource of the American Hospital Association, the Center for Healthcare Governance provides education, research, publications, services, tools for hospital governance.


BoardSource is dedicated to advancing the public good by building exceptional nonprofit boards and inspiring board service.

The Governance Institute

A wide range of resources for improving board governance for healthcare institutions.

Health Policy Institute

The Governance Initiative of the Health Policy Institute (HPI) of the University of Pittsburgh educates board members, executives, clinicians and community leaders about health care governance responsibilities and about current health care management and policy issues.

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