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  • Title: Public charity status: can the organization pass the test?
    Author: Bromberg RS.
    Journal: Healthc Financ Manage; 1986 Nov; 40(11):70-8. PubMed ID: 10278878.
    Abstract:
    To function properly, a parent corporation for a tax-exempt organization, such as a hospital, must obtain public charity status. The parent corporation can qualify as a public charity under one of four basic forms--the most common of which is the supporting organization. A parent corporation qualifies as a supporting organization using one of three tests. Unfortunately, none of these tests completely prove the parent corporation's status, so all must be considered with a careful eye. This article is the second in a three-part series analyzing new and important IRS developments affecting tax-exempt hospitals.
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