1. A clinic operated by a nonprofit corporation granted an IRS 501(c)(3) letter of determination,
2. Which conducts medical research and health education and provides health care to its patients,
3. Through a group of 40 or more physicians and surgeons,
4. Who are independent contractors,
5. Representing not less than 10 board-certified specialties, and
6. Not less than two-thirds of whom practice on a full-time basis at the clinic.

The multispecialty clinic is also subject to the requirement in section 214.9 that it must not reduce the level of charitable or subsidized activities it provides as a proportion of its total activities.

A clinic that does not qualify under the hospital purposes aspect of the exemption per section 214.9,or is not of the type described in section 1206(L) may still qualify under the charitable purpose aspect of the exemption.