Individuals who are considered patients.
There are six categories of individuals who are considered patients of a hospital for purposes of defining tax-exempt patient care.
These include:
- Inpatients
- Outpatients
- Persons directly referred to the hospital's outpatient facilities by their private physicians for specific diagnostic or treatment procedures
- Persons refilling prescriptions written during their treatment as hospital patients
- Persons in a hospital administered home care program
- Persons receiving medical care in a hospital affiliated extended care facility