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renders gratuitously a substantial portion of its services. The | | charitable organization can meet that standard in one of 5 ways. | | The 5 alternative ways to meet the standard are: |
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| | | 1. The institution must provide goods and services to all | | who seek them without regard to ability to pay; |
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| | | 2. The institution must provide goods and services for fees | | that are based on the recipients' ability to pay; |
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| | | 3. The institution must provide wholly gratuitous goods and | | services to least 5% of those receiving similar goods and | | services from the institution; |
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| | | 4. The institution must provide uncompensated goods or | | services that in the aggregate are equal to at least 5% of the | | institution's cost of providing goods or services; or |
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| | | 5. The institution must provide goods or services at no fee | | or a reduced fee to nonprofit agencies or individuals eligible | | for government programs. |
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