"A charitable hospital must set aside a certain percentage of its free hospital
beds for care to the poor. AIMS did not do this, so was not a charitable
hospital per this requirement. Their fraudulent action against the Government of
India was because AIMS gave the government an Irrevocable Undertaking that treatment
at AIMS would be free in order to get a complete waiver of customs duty for all
imported medical items under the Indo-US Trade Agreement."