Kentucky
Income Tax Exemption
Kentucky law exempts non-profit hospitals from state income tax.

Kentucky law exempts from state income tax the income of corporations and other entities that are exempt from federal income tax pursuant to Internal Revenue Code §501. Ky. Rev. Stat. Ann. §141.040(1)(f). Kentucky also exempts from state income tax the income of “religious, educational, charitable, or like corporations not organized or conducted for pecuniary profit.” Ky. Rev. Stat. Ann. §141.040(1)(g).