Question: When can the cost of electronic medical /health records be reported as community benefit?
Recommendation: We recommend that a contribution for the cost of electronic medical records be reported as community benefit when the contribution is for a Federally Qualified Health Clinic or other nonprofit network of physicians or health care organizations serving low-income and uninsured persons to help manage the care of their patients or to improve its services. It is not recommended that the costs of providing electronic medical records to physicians be reported as a community benefit as this is primarily a way to develop ties between physicians and hospitals.
(Updated November 2015)