Читать книгу The Law of Tax-Exempt Healthcare Organizations - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 26

A federal definition conundrum occurred when Congress added additional statutory requirements for charitable hospitals to the Code.^16.1 These new requirements apply to charitable hospitals; however, for purposes of these requirements only, they only apply to organizations that operate a facility that is required by a state to be licensed, registered, or similarly recognized as a hospital. As a result, it is possible to encounter: (1) an acute care hospital subject to these rules that also qualifies as a public charity as a hospital;^16.2 (2) a rehabilitation center that is subject to these rules because it is licensed as a hospital under state law that elects to be classified as a service provider‐type public charity rather than as a hospital;^16.3 or (3) an outpatient physician clinic that qualifies as a hospital for public charity purposes, but is not subject to these rules because it is not required to be licensed as a hospital under state law. As the IRS has noted, it is important to understand which legal regime applies to these various definitions of a hospital under the circumstances at hand.^16.4