United States Tenth Circuit
IHC HEALTH PLANS, INC. v. COMM'R OF INTERNAL REVENUE, 01-9013/14/15
Health services corporations did not qualify for tax-exempt status under 26 U.S.C. section 501(c)(3) as organizations operated exclusively for charitable purposes, where they did not operate primarily to benefit the community.
Appellate Information
- Decided 04/10/2003
- Published 04/10/2003
Judges
Court
- United States Tenth Circuit