My joint development project includes a school, hospital, or retirement community – does that make it a community service facility?
Not in all cases.
A “community service facility” is a facility that provides day care, career counseling, literacy training, education (including tutorial services), recreation, outpatient health care, or a similar service to local residents either free of charge or for an affordable fee. If the school, hospital, or retirement community is publicly-operated, however, or provides its services either free of charge or for an affordable fee, then it may be eligible for the fair share of revenue exception, described above.
 Internal Revenue Bulletin: 2003-29, July 21, 2003. FTA has chosen to use this definition of a community service facility for purposes of joint development.