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bulletin Internal Revenue›Bulletin No. 1998–12 March 23, 1998

EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 1998-12 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 98–15, page 6. Tax consequences of participation by hospitals de- scribed in section 501(c)(3) of the Code in joint ven- tures with for-profit entities. This ruling provides examples illustrating whether nonprofit hospitals that participate in joint ventures with for-profit entities continue to qualify for exemption as organizations described in section 501(c)(3) of the Code.

Announcement 98–23, page 34. A list is given of organizations now classified as private foundations.

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▸Contents — Internal Revenue Bulletin 1998-12

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