Hospital joint ventures. IRS focuses on who is in control.
Revenue Ruling 98-15 provides insight into how the IRS will examine complex financial and operational relationships between taxable and tax-exempt organizations. It identifies certain critical factors that may affect outcomes in any given case such as the ability of the nonprofit partner to control the charitable purpose of the entity.
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D002608:Charities / Q000191:economics / Q000458:organization & administration*; D006075:Governing Board; D006273:Health Facility Merger / Q000191:economics* / Q000331:legislation & jurisprudence; D006777:Hospitals, Proprietary / Q000191:economics / Q000331:legislation & jurisprudence*; D006788:Hospitals, Voluntary / Q000191:economics / Q000331:legislation & jurisprudence / Q000458:organization & administration*; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States