Harding Hospital Inc. v. United States

The sole issue presented in this appeal is whether Harding Hospital, Inc. (the Hospital) qualified under § 501(c)(3) of the Internal Revenue Code of 1954 as an organization exempt from federal income taxes during the years 1966, 1967 and 1968. The District Court determined, inter alia, that the Hospital was not operated exclusively for charitable purposes and denied the exemption. We affirm.