2005 Idaho Code - 30-1303 — DEFINITIONS

                                  TITLE  30
                                 CORPORATIONS
                                  CHAPTER 13
                      PROFESSIONAL SERVICE CORPORATIONS
    30-1303.  DEFINITIONS. As used in this act:
    (1)  The term "professional service" shall mean any type of service to the
public which can be rendered by a member of any profession within the purview
of his profession. For the purpose of this chapter, the professions shall be
held to include the practices of architecture, chiropractic, dentistry,
engineering, landscape architecture, law, medicine, nursing, occupational
therapy, optometry, physical therapy, podiatry, professional geology,
psychology, certified or licensed public accountancy, social work, surveying,
and veterinary medicine, and no others. This chapter shall not be held to
preclude incorporation as provided by section 54-1235, Idaho Code.
    (2)  The term "professional corporation" means a corporation organized
under this act for the sole and specific purpose of rendering professional
service and which has as its shareholders only natural persons who themselves
are duly licensed or otherwise legally authorized within the state of Idaho to
render one or more of the same professional services as the corporation.
    (3)  The term "allied professional services" shall mean professional
services which are so related in substance that they are frequently offered in
conjunction with one another as parts of the same service package to the
consumer.