Abstract
A recent memorandum from the General Counsel of the Internal Revenue Service changes the standard against which tax exempt entities will be measured, which change can adversly affect charitable hospitals' tax exempt status. In addition, the memorandum makes clear that a violation of the Anti-Kickback statute, discussed in Mr. Aaron's article, is inconsistent with tax exempt status.
First Page
71
Recommended Citation
David
W.
Ball
Internal Revenue Service General Counsel's Memorandum Threatens Tax Exemption for Charitable Hospitals,
1
Annals Health L.
71
(1992).
Available at: https://lawecommons.luc.edu/annals/vol1/iss1/6