Laws, Regulations & Annotations

W

880.0000 WELFARE EXEMPTION

(c) WELFARE EXEMPTION—HOSPITAL PURPOSES

Annotation 880.0670

880.0670 Owner/Operator. Generally, all departments in a hospital are eligible for exemption if the hospital and property satisfy all exemption requirements. However, when a hospital contracts with an outside entity to run a department, that operator, whether denominated a lessee, operator, or otherwise, must also meet the requirements for exemption. The fact that the "use" agreement is advantageous to all parties is not determinative. C 2/10/1988.