# ASC 740-954-50: Income Taxes — Health Care Entities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/954/#50-disclosure)

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## ASC 740-954-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/740/954/#50-disclosure)

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##### [740-954-50-1](https://asc.understandingaccounting.org/asc/740/954/#740-954-50-1)

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Tax-exempt entities shall disclose their tax-exempt status.