Bromberg R S
Trustee. 1980 Dec;33(12):17-8, 20-1.
Three recent court decisions denying tax exemptions to shared hospital laundry service organizations should dispel the belief that tax exemptions will automatically be granted to shared service organizations. Two other decisions on the sale of goods and services to persons other than hospitals suggest that the IRS is moving toward a position that accepts certain services as indigenous to the exempt functions of a modern community hospital.
最近三项法院判决驳回了共享医院洗衣服务组织的免税申请，这应该会消除那种认为共享服务组织会自动获得免税的观念。另外两项关于向医院以外的人销售商品和服务的判决表明，美国国税局正朝着接受某些服务为现代社区医院免税职能所固有职能的立场转变。
