Anclote Psychiatric Center, Inc. - Page 15

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            All amounts are attributable to assessments stemming from claims                             
            related to the years when petitioner operated the hospital.                                  
            Grants to Organizations and for Patient Care                                                 
                  Petitioner gave grants for education, research, and other                              
            charitable purposes, and for indigent patient care at the                                    
            hospital.  For 1979 through 1982, petitioner's financial                                     
            statements reflected the following amounts as "charity,                                      
            discounts, and provisions for uncollectible accounts" arising                                
            from patient care:                                                                           
                              Year                     Amounts                                           
                              1979                     $212,922                                          
                              1980                     309,862                                           
                              1981                     161,056                                           
                              1982                     116,477                                           
                  Following the sale of the hospital, petitioner made grants                             
            totaling the following annual amounts:                                                       
                        Year         To Organizations        For Patient Care                            
                        1984         $186,817.00             $184,526.00                                 
                        1985         700.00                  138,521.97                                  
                        1986         47,500.00               92,565.00                                   
                        1987         53,500.00               1,500.00                                    
                        1988         145,784.00                    0                                     
            All of the amounts paid for patient care were paid only for the                              
            benefit of the patients, none of whom were related to or                                     
            connected in any way personally with anyone on petitioner's                                  
            board.                                                                                       








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