N.J. Admin. Code § 8:97-2.1
Current through Register Vol. 56, No. 23, December 2, 2024
The terms set forth in this subchapter shall be interpreted consistently with the terms found in the IRS Form 990 and its instructions and schedules, as promulgated in accordance with Internal Revenue Code sections 501 and 6033, and apply equally to for-profit and non-profit nursing homes formed pursuant to Internal Revenue Code section 501(c)(3).
N.J. Admin. Code § 8:97-2.1