West Virginia Code § 33-25-1

Declaration of policy
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In view of the desirability of making available to the people of this state various methods of
procuring and financing increased hospital, medical, dental, other health services, or any
one or more of them, the declared policy of the Legislature in the enactment of this article is
to encourage the organization, promotion and expansion of health care corporations by
exempting them from the payment of all taxes and from the operation of thee general
insurance laws of this state, but at the same time subjecting them to such regulation as may
be necessary for the adequate protection of those members of the publric who subscribe for
the services offered by such corporations.

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