title: The IRS strikes out in court!
abstract: Three organizations that recently took the IRS to court to obtain tax-exempt status under section 501(c)(3) of the code have won their cases--an HMO and a PSRO on the basis of their benefit to the community, and a cooperative hospital laundry because of its connection with tax-exempt institutions and its nonprofit operation.
mesh_terms: D002140:California; D006077:Government Agencies; D006279:Health Maintenance Organizations / Q000191:economics / Q000331:legislation & jurisprudence*; D006755:Hospital Shared Services / Q000191:economics / Q000331:legislation & jurisprudence*; D007183:Income Tax / Q000331:legislation & jurisprudence*; D007603:Jurisprudence; D007846:Laundering; D011366:Professional Review Organizations / Q000191:economics / Q000331:legislation & jurisprudence*; D014481:United States; D014768:Virginia