residents' learning center

National Continuing Care Residents Association

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The U.S. Internal Revenue Service Concept of Charity

This is lengthy and exhaustive and primarily is verbatim from an IRS training document.  It will be of interest to you only if you want detail and authority.

Sam Hays, a resident at Frasier Meadows Retirement Community in Boulder, Colorado has written a brief history which provides a good introduction to this material. 

It is republished here by permission from The Fraser Meadows Mirror, a resident publication.  Mr. Hays' article can be accessed by clicking on the following title, "The Impact of the 'New' IRS Definition of 'Charity'."

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