1.
Healthc Financ Manage
; 39(5): 66-70, 74, 1985 May.
Artigo
em Inglês
| MEDLINE
| ID: mdl-10271029
RESUMO
Because the performance of shared service and tax-exempt status under Section 501(c)(3) of the Internal Revenue Code can be incompatible, hospitals planning to provide services to each other or to other organizations on a fee-for-service basis may wish to do so through a separate corporate entity. Using either a Section 501(e) shared service organization, a Sub-chapter T cooperative, or a taxable business corporation, a compromise can be reached between operational flexibility and tax benefits.