Norton Properties, Inc. (Properties) owns properties that are used to support the charitable health care purposes of Norton Healthcare, Inc. (NHC), primarily of Norton Hospitals, Inc. (Hospitals), Community Medical Associates, Inc. and NHC. Properties owns medical office buildings that are leased by physicians on the medical staff of Hospitals. It also leases office space and parking facilities for the convenience of NHC employees, physicians of the medical staff of Hospitals, and guests.