Many of the Benesch Healthcare+ Practice Group's clients are not-for-profit providers of health care and social services, including long term care institutions, providers of community based and institutional services to adults and children with mental retardation and developmental disabilities, mental health providers and child care providers. Members of the Benesch Healthcare+ Practice Group are knowledgeable in matters relating to the formation and qualification of not-for-profit organizations under Chapter 1702 of the Ohio Revised Code and Section 501 of the Internal Revenue Code, private inurement and intermediate sanctions and unrelated business income.