Opinion ID: 2691026
Heading Depth: 2
Heading Rank: 1

Heading: corsa

Text: {¶ 2} In the mid-1980s, the General Assembly authorized counties to use risk-sharing pools like CORSA. See R.C. 2744.081. The County Commissioners Association of Ohio, rather than a governmental entity, created CORSA as a private, nonprofit corporation organized under R.C. 1702.01 et seq. In 1987, CORSA began operating as a joint self-insurance pool. {¶ 3} As of April 2009, CORSA’s members included 62 Ohio counties and 19 county facilities. CORSA operates like an insurance company by providing coverage and risk-management services to its members, except that it pools its clients’ resources rather than charging premiums. CORSA receives the vast majority of its income from member contributions. {¶ 4} Neither the state nor any other government entity controls CORSA’s day-to-day business operations. Instead, CORSA is operated by an independent board of directors elected by its members. The board is composed of nine members, commissioners from nine different counties. http://www.corsa.org/ BoardofDirectors/tabid/60/Default.aspx. The Internal Revenue Service recognizes that CORSA is a government instrumentality, and thus it is exempt from federal taxation.