### Question
Can you define what nonprofit hospital means?


### Answer
**Nonprofit hospital** is defined as the following in *26 U.S.C. § 4253*:

> a hospital referred to in section 170(b)(1)(A)(iii) which is exempt from income tax under section 501(a)

#### Citation:
  - *26 U.S.C. § 4253*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 33-FACILITIES AND SERVICES > Subchapter B-Communications**

