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Nonprofit hospitals have transformed the traditional section 501(c)(3) acute care medical service role to encompass diverse health care activities and for-profit unregulated activities. Working with the firm's health care attorneys, Murtha's tax and corporate lawyers have assisted numerous hospitals and nursing homes in establishing corporate structures that have accommodated the diversified activities of affiliate corporations which implement new ventures such as (1) the development of medical office buildings, (2) separate cardiology and billing practices, (3) the creation of imaging joint ventures, and (4) other entrepreneurial activities.