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Checklist of Items to Be Considered in a Charity Care Policy

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To guide staff through the complexities of charity care and discount determination, a healthcare provider’s charity care policy should address more than just income and asset criteria.

In addition to financial eligibility criteria, charity care policies should also address:

  • Eligibility determinations when there is insufficient information provided by the patient to fully evaluate all the criteria, and the ability to pay cannot be reliably determined.

  • The extent of verification necessary for eligibility determinations.

  • Any modification of a determination already made if subsequent information indicates the information relied upon was in error.

  • The time frame within which patients are eligible for charity care.

  • The frequency of evaluation of the adequacy of the charity care allowance.

  • Discounts for low-income, uninsured patients who have the ability to pay a small portion of their bill.

  • The criteria for a collection to be reasonably assured under GAAP.

Excerpted from “P&P Board Statement 15: Valuation and Financial Statement Presentation of Charity Care and Bad Debts by Institutional Healthcare Providers, HFMA, December 2006.