Hypothetical: Dr$.$ Dredd owns a failing medical clinic in a poor part of town. Because he serves mostly low Income patients he decides to re$-$organize his organization as a non$-$profit hospital to "benefit the poor" in order to claim tax exempt $501(c)(3)$ status. He continues to pay himself the same wage $($substantially all of the net profits of the clinic$),$ regularly uses corporate funds to pay for his personal expenses, and retains the sole admitting privileges to his hospital. He bills his patients as normal, selling any delinquent accounts to a collections agency. Will the IRS allow Dr$.$ Dredd to keep his tax exempt status?