To maintain their tax-exempt status, federal and state governments require non-profit hospitals to provide benefits to the communities in which they reside. The Internal Revenue Service (IRS) is developing regulations that require these hospitals to provide more extensive information than previously required about the benefits they are providing to the community. Using data from hospital responses to the new preliminary IRS reporting requirements, this study aims to document which community benefit activities are undertaken and which of these are considered public health activities. The study will also identify those activities that are collaborative efforts between hospitals and public health entities.