In nearly all states, through either explicit or implicit statutory and regulatory authority, court decisions, attorney general opinions, or a combination thereof, corporations engaging in the practice of medicine (CPOM) is prohibited. While the language varies, CPOM prohibitions generally do not allow a business corporation to practice medicine or employ a physician to provide professional medical services. In these same states, however, there are a number of enumerated exceptions. Typical examples include professional service corporations, limited liability partnerships, medical schools, and health maintenance organizations (HMOs).
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