Income Tax Regs. General Medical care does not depend on the experience, qualification, or title of the person rendering services, but instead it depends on the nature of the services rendered. The Code and the regulations do not require a taxpayer to ascertain whether a practioner is qualified, is authorized under state law, or is licensed to practice, before obtaining his services or claiming a medical expense deduction. The nature of Grace Christian Home - Grace Christian Home is a residential program with a duration of nine to twelve months. Girls who are admitted to Grace Christian Home are considered to be hard to control, oppositional, and defiant.
Some girls have a history of substance abuse.
No one is accepted into Grace Christian Home who does not exhibit the described behavioral experiences to some degree. Educational services are provided by Grace Christian Academy, which is an affiliate of Grace Christian Home. Educational services are rendered as an incident and component to the overall care rendered. No one is accepted into Grace Christian Home solely, or primarily, for academic purposes. Grace Christian Home meets the needs of the girls in its care and strives to affect permanent change by having the girls participate in a variety of therapeutic experiences.