title: Safe harbors may cause waves. Not-for-profits may run into IRS problems on IT.
authors.forename: Matthew
authors.initials: M
authors.lastname: DoBias
mesh_terms: D018578:Hospital-Physician Relations; D006788:Hospitals, Voluntary / Q000191:economics*; D016347:Medical Records Systems, Computerized / Q000600:supply & distribution*; D010067:Ownership / Q000331:legislation & jurisprudence; D018584:Physician Self-Referral / Q000331:legislation & jurisprudence*; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States; D014483:United States Dept. of Health and Human Services; D037041:United States Government Agencies