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Yes. St. Luke’s Health System and related subsidiary corporations are organized as not-for-profit corporations which also meet the tax exemption requirements of section 501(c)(3) of the Internal Revenue Code. As a not-for-profit organization, St. Luke’s is exempt from some taxes, but not all. To have this designation, St. Luke’s must meet several criteria, including reinvesting surplus funds in facilities and services to pursue the organization’s mission, vision and goals to improve the health of people in the communities we serve.