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1 ^16.1 See Additional Statutory Requirements for Hospitals, § 26.2.

2 ^16.2 IRC § 509(a)(1), § 170(b)(1)(A)(iii).

3 ^16.3 IRC § 509(a)(2).

4 ^16.4 For a useful explanation of these issues and the IRS's issue indicators and audit tips for revenue agents examining them, see the related IRS Issue Snapshot, https://www.irs.gov/charities-non-profits/hospital-definition-under-irc-sections-509a1-and-170b1aiii-versus-irc-section-501r.

5 ^44.1 IRC § 115.

6 ^44.2 Rev. Proc. 95‐48, 1995‐2 C.B. 418.

7 ^44.3 IRC § 403(b).

8 ^44.4 A governmental unit, including a political subdivision, is not treated by the IRS as a dual status entity because it cannot qualify for charitable status.

9 ^44.5 Rev. Proc. 95‐48, 1995‐2 C.B. 418.

10 ^44.6 Reg. § 4958‐2(a); 66 Fed. Reg. 2147.

11 ^44.7 See Notice 2011‐52, I.R.B. 2011‐30 and the Preamble to the IRS § 501(r) regulations at 79 Fed. Reg. 78957.

12 ^44.8 Rev. Proc. 2019‐5, 2019‐1 I.R.B. 230 § 3.01(12).

13 ⁵⁷ https://www.govinfo.gov/content/pkg/PLAW-116publ136/pdf/PLAW-116publ136.pdf.

14 ⁵⁸ Colin Scholl et al. v. Steven Mnuchin et al.; No. 4:20‐cv‐05309 (DC ND CA, Oct. 14, 2020).

15 ⁵⁹ FAQ 42 (May 3, 2020), https://www.sba.gov/document/support-faq-lenders-borrowers.

16 ⁶⁰ See § 26.10.

17 ⁶¹ See IRC § 501(r), § 26.10.

18 ⁶² FAQ 42, n. 16.

19 ⁶³ FAQ 42.

20 ⁶⁴ https://www.govinfo.gov/content/pkg/BILLS-116hr133enr/pdf/BILLS-116hr133enr.pdf.