Exhibit A - Public Benefit Allowance for Transfer of Real Property for Health Purposes

ClassificationPercent allowedOrganization allowancesBasic public benefit allowanceTax supportAccreditationHardshipUnmet needs10 to 25%26 to 50%51 to 100%Utilization allowancesIntegrated research programOutpatient servicesPublic servicesTraining programMaximum public benefit allowanceHospitals5020201010203010101010100Clinics50202010102030100Nursing Homes5020201010203010100Public Health Administration2 1002 100Public Refuse Disposal and Water Systems2 1002 100Research2 1002 100Rehabilitation Facility5020201010203010101010100Special Services5020201010203010100Assistance to the Homeless2 1002 1001 This public benefit allowance applies only to surplus real property being sold for on-site use. When surplus real property is to be moved from the site, a basic public benefit allowance of 100% will be granted.2 Applicable when this is the primary use to be made of the property. The public benefit allowance for the overall health program is applicable when such facilities are conveyed as a minor component of other facilities.