The AVMA Executive Board recently replaced two dated policies addressing delivery of veterinary services by not-for-profit or tax-exempt organizations with a more detailed, comprehensive policy that recognizes that such organizations help provide access to important medical and surgical services for animals owned by the indigent and otherwise underserved populations. However, the policy also calls for the organizations to comply with applicable federal, state and local regulations, including the Internal Revenue Code, and rulings applicable to tax exempt organizations providing fee-for-service veterinary care. The new policy states that not-for-profits should comply with state laws addressing organizations’ missions and funding, ownership of veterinary practices by non-veterinarians and veterinary facility licensure and quality standards. Where applicable, means testing to determine eligibility should be conducted in compliance with each organization’s internal documents for clients accessing veterinary services.
The full text of the new policy is found at http://www.avma.org/issues/policy/delivery_of_veterinary_service_by_not_for_profit.asp.