title: Recent changes to the Internal Revenue Code may require tax-exempt hospitals to restructure ownership of certain activities.
abstract: This article by attorney mandarino explores the implications of a 1997 change in the Internal Revenue Code affecting tax-exempt hospitals which run or operate for-profit businesses. The piece explores the application of prior law to hospital ownership of for-profit ventures and continues on to review the implications of the 1997 amendment, particularly on existing structures. The article conclude with suggestions to avoid applications of the amended section.
authors: King & Spalding, Atlanta, GA, USA.
authors: J C
authors: JC
authors: Mandarino
mesh_terms: D003132:Commerce / Q000331:legislation & jurisprudence; D006754:Hospital Restructuring / Q000331:legislation & jurisprudence* / Q000458:organization & administration; D006788:Hospitals, Voluntary / Q000331:legislation & jurisprudence* / Q000458:organization & administration*; D006801:Humans; D007183:Income Tax / Q000331:legislation & jurisprudence; D010067:Ownership / Q000331:legislation & jurisprudence*; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States