Non-qualified church-controlled organizations (NQCCO)
These are church-affiliated hospitals, universities, retirement homes, child care centers, and so on, which do provide goods, services, and facilities for sale to the public, and receive upwards of 25% of their financial support from either government entities, the aforementioned sales of goods and services, or both. NQCCOs have to comply with stricter regulations that don’t apply to QCCOs or churches