Key Accounting Issues for Nonprofits: Introduction ...
(3) "Nonprofit health care organization" means: (A) an organization that is exempt from federal income tax under Section 501(a) of the Internal Revenue Code of 1986 (26 U.S.C. Section 501) by being listed as an exempt organization in Section 501(c)(3) or 501(c)(4) of that code and that is organized and operated for the purpose of providing free ... ................
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