residents' learning center


National Continuing Care Residents Association

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Non-profit CCRC Tax Exemption

This is just an introduction.  See The IRS Concept of Charity for a more extensive treatment.  Consult a qualified tax advisor for your own tax situation.

Sam Hays, a resident at Fraser 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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