Peregrine M W
Health Law Department, Gardner, Carton & Douglas, Chicago.
Health Prog. 1994 Jun;75(5):52-6.
Tax-exempt status has long been perceived as appropriate for the traditional retirement home (i.e., congregate housing and life-care facility), which serves the elderly and typically experiences low profit margins. An organization that is both organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes or for testing for public safety may qualify for tax-exempt status under Internal Revenue Code section 501(c)(3). The Internal Revenue Service uses the generic term "homes for the aging" to include all forms of retirement housing facilities (except nursing homes that solely provide the highest level of nursing care). A home for the aging that qualifies under section 501(c)(3) (through satisfaction of the organizational and operational tests) will qualify for charitable status for federal tax purposes if it operates to satisfy the following basic needs of aged persons: suitable housing, healthcare, and financial security. In general, not-for-profit organizations recognized as exempt under code section 501(c)(3) may be eligible for tax-exempt financing to develop a home for the aging through the issuance of tax-exempt bonds. Effective tax-exemption planning is a necessary part of the business planning process by sophisticated not-for-profit organizations that own and operate (or desire to own and operate) charitable homes for the aging and similar housing facilities serving the elderly. The benefits of exempt status remain attractive for many such organizations. The challenge of obtaining and maintaining that status is becoming far more burdensome.
长期以来，免税地位一直被视为适用于传统养老院（即集合住宅和生活护理设施），这类机构服务于老年人，且通常利润率较低。一个专门为宗教、慈善、科学、文学或教育目的或为公共安全测试而组建和运营的组织，可能符合美国《国内税收法典》第501(c)(3)条规定的免税资格。美国国税局使用通用术语“老年人之家”来涵盖所有形式的退休住房设施（仅提供最高级护理服务的疗养院除外）。根据第501(c)(3)条符合条件（通过满足组织和运营测试）的老年人之家，如果其运营旨在满足老年人的以下基本需求：合适的住房、医疗保健和财务安全，那么就联邦税收目的而言将符合慈善地位。一般来说，被认定根据法典第501(c)(3)条免税的非营利组织，可能有资格通过发行免税债券获得免税融资，以开发老年人之家。有效的免税规划是拥有并运营（或希望拥有并运营）老年人慈善之家及类似服务于老年人的住房设施的成熟非营利组织商业规划过程的必要组成部分。免税地位的好处对许多此类组织来说仍然很有吸引力。然而，获得并维持该地位的挑战正变得愈发艰巨。
