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Plans’ tax-exempt status.1 For completeness, we have provided a
detailed description of the various entities comprising the
Intermountain Health System.
I. The Intermountain Health System
A. Intermountain Health Care, Inc.
Between 1882 and 1970, the Church of Jesus Christ of Latter-
Day Saints (LDS Church) constructed or purchased 15 hospitals in
the States of Utah, Idaho, and Wyoming. During 1970, LDS Church
organized Intermountain Health Care, Inc. (IHC), as a nonprofit
corporation under the laws of the State of Utah. LDS Church
organized IHC for the purpose of assuming ownership and control
of LDS Church hospitals. During 1975, LDS Church relinquished
control of IHC. Respondent recognized IHC as an organization
described in section 501(c)(3) that is exempt from taxation
pursuant to section 501(a).
Over a period of several years, IHC organized a group of
affiliate corporations for the purpose of forming a comprehensive
health care network with operations in Utah and surrounding
states.
B. IHC Health Services, Inc.
During 1983, IHC organized a nonprofit affiliate, IHC Health
1 Respondent’s determinations to deny IHC Group, Inc.’s
application for tax-exempt status and to revoke IHC Health Plans,
Inc.’s tax-exempt status are the subjects of the Court’s opinions
in IHC Group, Inc. v. Commissioner, T.C. Memo. 2001-247 and IHC
Health Plans, Inc. v. Commissioner, T.C. Memo. 2001-246.
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Last modified: May 25, 2011