Pittsburgh Starts Legal Battle with UPMC over Nonprofit Status from WESA 
"The Pennsylvania Supreme Court developed a nonprofit test as a result of the case Hospital Utilization Project v. Commonwealth. An organization must act within the following five "HUP" test parameters in order to be considered a purely public charity: ... Ravenstahl said UPMC fails three out of five. He added UPMC's city property and payroll taxes would amount to approximately $20 million."