Читать книгу The Law of Tax-Exempt Healthcare Organizations - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 11

p. 65. Insert as third complete paragraph:

The IRS summed up its view as to the “factors indicative of commercial operations,” which include “regular and ongoing … sales [to the public], competition with other [organizations], common retail pricing structures, marketing and advertising, and the reliance on sales and fees versus contributions.”^107.1 Earlier, the IRS asserted that the provision of Wi‐Fi, maintenance of a website, and making power outlets available for patrons’ use is additional evidence of commerciality.^107.2