nonprofit hospital
Defined in 1 place of the United States Code.
No tax shall be imposed under section 4251 on any amount paid by a nonprofit hospital for services furnished to such organization. For purposes of this subsection, the term “nonprofit hospital” means a hospital referred to in section 170(b)(1)(A)(iii) which is exempt from income tax under section 501(a).
Source
- 1994–present26 U.S.C. § 4253Internal Revenue Code · Exemptions · in this section