AboutHarvey Mechanic Expertise Federal tax issues of nonprofit 501(c)(3) public charities only. Establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer question about Nonprofit's Unrelated Business or how to fill out forms. This forum is only for legal questions about a specific nonprofit asked by members or those otherwise directly effected by the specific nonprofit organization.
Experience I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar.
Expert: Harvey Mechanic Date: 7/22/2008 Subject: Non Profit in healthcare
Question how can a homecare agency providing nursing and hha services be considered a non-profit business?? example: providing diabetic/hypertension prevention literature/teaching. Please provide proof of your answer
Answer As for your example, "providing diabetic/hypertension prevention literature/teaching" that appears educational and such purposes are worthly of 501(c)(3) organization status.
www.irs.gov/irm/part7/ch10s04.html#d0e86214
As for heathcare generally:
Promotion of health has long been recognized as charitable, provided that it is not carried on in a proprietary manner and the class of beneficiaries is sufficiently large and indeterminate to benefit the community as a whole. Restatement (Second) of Trusts, §§ 368, 372 (1959); 4A Austin W. Scott and William F. Fratcher, The Law of Trusts §§ 368, 372 (4th ed. 1989).
www.irs.gov/irm/part7/ch10s04.html#d0e87963
Harvey Mechanic
Attorney At Law
Harvey108@hotmail.com
