සුද්දගෙ වැඩ - Download link : http://www.mediafire.com/view/?ugra8cq7gca9tjs
The Tax Court, in Florida Hospital Trust Fund, et. al. v. Commissioner
and Paratransit Ins. Corp. v. Commissioner, and the United
States Court of Federal Claims, in Nonprofits’ Insurance Alliance of California
v. United States, addressed whether insurance pools provided
commercial-type insurance, and therefore were not tax-exempt
entities
under section 501(m).
The courts examined whether the type of coverage
provided by the pools was provided by for-profit commercial
insurers, and
whether the pools were subject to one of the exceptions
to section 501(m).
The courts concluded that each of the insurance pools provided commercial-
type insurance and therefore were not tax-exempt.
