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Contributions | Overview

Community Benefits are investments by hospitals and Health Maintenance Organizations that further their charitable mission of addressing their communities’ health and social needs.

Each year, Boston Children’s Hospital reports to the Internal Revenue Service (IRS) and the Massachusetts Attorney General’s Office (AGO) about the amount invested by the hospital to support community health initiatives and activities. Each regulatory agency has their own guidelines for the activities, partnerships, and programs provided to the community that can be counted, or reported, as community benefits by a nonprofit hospital.

Read a copy of Boston Children’s FY25 report to the Attorney General here.

Boston Children's community benefits reported to the Massachusetts Attorney General's Office

  2022 2023 2024
TOTAL COMMUNITY BENEFITS 125.2 152.0 122.6
% of Total Patient Service Revenue 7.91% 8.58% 6.35%
* — Amounts represented in chart are in millions, unless otherwise noted.

For details on the Attorney General’s Office guidelines, visit www.mass.gov/nonprofit-hospital-and-hmo-community-benefits.

Boston Children's community benefits reported to the Internal Revenue Service (Schedule H of the Form 990)

  2021 2022 2023
Total 354.8 423.3 431.3
% of Total Expenses 14.81% 14.95% 13.92%
* — Amounts represented in chart are in millions, unless otherwise noted.

For details on the IRS guidelines, visit www.irs.gov/forms-pubs/about-schedule-h-form-990.