title: IRS joint venture ruling stresses nonprofit's control.
authors: K H
authors: KH
authors: Roeder
authors: C L
authors: CL
authors: McGinty
mesh_terms: D006075:Governing Board; D006077:Government Agencies; D006273:Health Facility Merger / Q000331:legislation & jurisprudence*; D006777:Hospitals, Proprietary / Q000191:economics / Q000331:legislation & jurisprudence / Q000458:organization & administration; D006788:Hospitals, Voluntary / Q000191:economics / Q000331:legislation & jurisprudence / Q000458:organization & administration*; D010067:Ownership; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States