Get IRS C. Health Care Organizations 1984-2023
Office Buildings (Partnerships) - Unrelated Business Income of Hospitals 2. Current Developments Revenue Ruling 83-157, 1983-42 I.R.B. 8, holds that a nonprofit hospital that is not required to operate an emergency room where a state or local health planning agency has found that this would unnecessarily duplicate emergency services and facilities that are adequately provided by another medical institution in the community is exempt under IRC 501(c)(3). In addition it states that certain special.
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