title: Joint ventures win the draw. Judge's ruling to revive tax exemption for Texas system spells good news for investor-owned systems, not-for-profits seeking deals.
abstract: A ruling by a federal judge reinstating the tax exemption of St. David's Health Care System in Austin, Texas, has taught the Internal Revenue Service a hard lesson about the toughness of  Texas. No one was happier        with the judge's decision than St. David's President and Chief Executive Officer.
authors.forename: Mark
authors.initials: M
authors.lastname: Taylor
mesh_terms: D002608:Charities / Q000331:legislation & jurisprudence; D006273:Health Facility Merger / Q000191:economics* / Q000331:legislation & jurisprudence; D006759:Hospital-Physician Joint Ventures / Q000191:economics / Q000331:legislation & jurisprudence; D006777:Hospitals, Proprietary / Q000191:economics* / Q000331:legislation & jurisprudence; D006788:Hospitals, Voluntary / Q000191:economics* / Q000331:legislation & jurisprudence; D009096:Multi-Institutional Systems / Q000191:economics* / Q000331:legislation & jurisprudence; D009937:Organizational Objectives; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D013781:Texas