TITLE

Healthcare organizations and 501(c)(3): Uncertainty in the post-Geisinger world

AUTHOR(S)
Dewees, Seth
PUB. DATE
June 1997
SOURCE
Health Matrix: Journal of Law-Medicine;Summer97, Vol. 7 Issue 2, p351
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses issues that have arisen surrounding the exempt status of nonprofit health services under section 501(c)(3) of the Internal Revenue Code. Application of community benefit test to health maintenance organizations and Integrated Delivery Systems (IDSs); Tax Court's and the Third Circuit's application of the integral part test in Geisenger II.
ACCESSION #
9710081967

 

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