Danehy L J, Scutt R C, Stonehill E
Healthc Financ Manage. 1985 May;39(5):66-70, 74.
Because the performance of shared service and tax-exempt status under Section 501(c)(3) of the Internal Revenue Code can be incompatible, hospitals planning to provide services to each other or to other organizations on a fee-for-service basis may wish to do so through a separate corporate entity. Using either a Section 501(e) shared service organization, a Sub-chapter T cooperative, or a taxable business corporation, a compromise can be reached between operational flexibility and tax benefits.
由于共享服务的运作与美国《国内税收法典》第501(c)(3)条规定的免税地位可能不相容，计划以收费服务为基础相互提供服务或向其他组织提供服务的医院，不妨通过一个独立的法人实体来进行。利用第501(e)条规定的共享服务组织、T子章合作社或应税商业公司，在运营灵活性和税收优惠之间可以达成妥协。
