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ERIC Number: EJ159019
Record Type: CIJE
Publication Date: 1976
Pages: N/A
Abstractor: N/A
Reference Count: 0
ISBN: N/A
ISSN: N/A
Income Taxation--A Pauper a Day Keeps the Taxman Away: Qualifications of Hospitals as Charitable Institutions Under Section 501 (c) (3) of the IRC of 1954
Mercer, Henry Marvin
North Carolina Law Review, 54, 6, 1195-1214, Sep 76
Qualifications that a hospital must meet to be tax exempt are outlined and discussed. Focus is on organizational and operational characteristics, public vs. private benefit, and prohibition of political activity. (LBH)
Publication Type: N/A
Education Level: N/A
Audience: N/A
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Sponsor: N/A
Authoring Institution: N/A