45 CFR Exhibit A to Part 12
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
| Classification | Percent allowed |
|---|---|
| Organization allowances | Utilization allowances | Maximum public benefit allowance |
| Basic public benefit allowance | Tax support | Accreditation | Hardship | Unmet needs | Integrated research program | Outpatient services | Public services | Training program |
| 10 to 25% | 26 to 50% | 51 to 100% |
| Hospitals | 50 | 20 | 20 | 10 | 10 | 20 | 30 | 10 | 10 | 10 | 10 | 100 |
| Clinics | 50 | 20 | 20 | 10 | 10 | 20 | 30 | | | | | 100 |
| Nursing Homes | 50 | 20 | 20 | 10 | 10 | 20 | 30 | | | | 10 | 100 |
| Public Health Administration | 2 100 | | | | | | | | | | | 2 100 |
| Public Refuse Disposal and Water Systems | 2 100 | | | | | | | | | | | 2 100 |
| Research | 2 100 | | | | | | | | | | | 2 100 |
| Rehabilitation Facility | 50 | 20 | 20 | 10 | 10 | 20 | 30 | 10 | 10 | 10 | 10 | 100 |
| Special Services | 50 | 20 | 20 | 10 | 10 | 20 | 30 | | | 10 | | 100 |
| Assistance to the Homeless | 2 100 | | | | | | | | | | | 2 100 |
1 This public benefit allowance applies only to surplus real property being sold for on-site use. When surplus real property is to be moved from the site, a basic public benefit allowance of 100% will be granted.
2 Applicable when this is the primary use to be made of the property. The public benefit allowance for the overall health program is applicable when such facilities are conveyed as a minor component of other facilities.
[45 FR 72173, Oct. 31, 1980, as amended at 53 FR 7745, Mar. 10, 1988]