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Hospitals—Psychiatric and Substance Abuse

This industry comprises establishments known and licensed as psychiatric and substance abuse hospitals primarily engaged in providing diagnostic, medical treatment, and monitoring services for inpatients who suffer from mental illness or substance abuse disorders. The treatment often requires an extended stay in the hospital. These establishments maintain inpatient beds and provide patients with food services that meet their nutritional requirements. They have an organized staff of physicians and other medical staff to provide patient care services. Psychiatric, psychological, and social work services are available at the facility. These hospitals usually provide other services, such as outpatient services, clinical laboratory services, diagnostic X-ray services, and electroencephalograph services.

Sale of Nonprofit Facility Results in Inurement to Buyers; Court Refuses to Receive IRS Expert's Report in Evidence

According to the court, "The primary issue for decision is whether petitioner's tax-exempt status should be revoked."

Anclote Psychiatric Center v. Commissioner (II)

The primary issue is whether petitioner's tax-exempt status should be revoked, and whether the sale of its hospital in May 1983 was for less than fair market value.

Anclote Psychiatric Center, Inc. v. Commissioner (I)

One issue is whether Petitioner is entitled to summary judgment on the issue of whether certain payments are deductible as ordinary and necessary business expenses.

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