This announcement serves notice to donors that on April 9, 2003, the United States Court of Appeals for the Tenth Circuit affirmed the decision of the Tax Court which was entered on September 25, 2001. The court agreed with the Service that the organization listed below is not described in section 501(c)(3) and is not exempt from taxation under section 501(a) effective January 1, 1987.
| Org. Name | City | State |
|---|---|---|
| IHC Health Plans | Salt Lake City | UT |
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