Title
Unknown
By
Cristin Breheny
Description
THE ABA HE ALTH L AW SECTION HEALTH LAWYER THE Volume 16, Number 2 December 2003 Background Section 501(m) of the Internal Revenue Code was enacted by the Tax Reform Act of 1986 for the principal purpose of removing the tax-exempt status of Blue Cross and Blue Shield organizattions It did so by denying tax-exempt status to any organization that provides “commercial-type insurance” as a substantial part of its activities. Commercial-type insurance does not cause loss of tax-exempt status if it is...

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