District Of Columbia § 44-608 - Conversion fee.

Full text of District Of Columbia D.C. Code § 44-608 — Conversion fee., with citation guidance and answers to common questions.

§ 44-608. Conversion fee.

44-608

If a nonprofit entity is a party to a conversion approved pursuant to , the District shall make an assessment, to recover part of the charitable assets, equal to 10% of the amount of the real property tax the healthcare entity would have paid during the past 5 years had it not been exempt from federal income taxation under sections 501(c) or (e) of the Internal Revenue Code. Such amount shall be paid in three equal installments.

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Source: official District Of Columbia text · Last verified 2026-08-27

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Frequently Asked Questions About District Of Columbia § 44-608

What does D.C. Code § 44-608 cover?

Section 44-608 ("Conversion fee.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite District Of Columbia § 44-608?

A common citation format is "D.C. Code § 44-608" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of District Of Columbia law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.

How does District Of Columbia § 44-608 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.