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  • Title: There's no profiting from a joint venture misadventure.
    Author: Herschman GW.
    Journal: Healthc Financ Manage; 2004 Oct; 58(10):72-4, 76. PubMed ID: 15524037.
    Abstract:
    In St. David's vs. IRS, a not-for-profit health system effectively challenged the IRS's determination that the system should be disqualified from tax exemption because it had entered a 50/50 joint venture with a for-profit system. The court decisions in St. David's, coupled with a recent IRS ruling, Revenue Ruling 2004-51, provide insight into how a not-for-profit hospital can structure such a joint venture to avoid jeopardizing its tax-exempt status.
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