Comparison Chart of Anti-Kickback Safe Harbors and Stark Exceptions -- Cooperative Hospital Service Organizations

Cooperative Hospital Service Organizations – Current as of March 2021

Stark [No comparable exception]	Anti-Kickback Safe harbor for payments between a cooperative hospital service organization (CHSO) and its patron hospital
	Both the CHSO and the patron hospital are described in §501(e) of the Internal Revenue Code and are tax-exempt under §501(c)(3.)
	The CHSO is wholly owned by two or more patron hospitals.
	If the patron hospital makes a payment to the CHSO, it must be for the purpose of paying for the bona fide operating expenses of the CHSO; or for the purpose of paying a distribution of net earnings required to be made under §501(e)(2) of the Internal Revenue Code.

Necessary Cookies