### Question
Can you define what qualified continuing care facility means?


### Answer
**Qualified continuing care facility** is defined as the following in *26 U.S.C. § 7872*:

> 1 or more facilities—


(i) which are designed to provide services under continuing care contracts, and


(ii) substantially all of the residents of which are covered by continuing care contracts

#### Citation:
  - *26 U.S.C. § 7872*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 80-GENERAL RULES > Subchapter C-Provisions Affecting More Than One Subtitle**

