Universal Health Realty Income Trust operates as a real estate investment trust (REIT) in the United States. The company invests in health care and human service related facilities, including acute care hospitals, behavioral healthcare facilities, rehabilitation hospitals, sub-acute facilities, surgery centers, childcare centers, and medical office buildings. As of March 31, 2008, the company had 47 real estate investments or commitments consisting of 7 hospital facilities, including 3 acute care, 1 behavioral healthcare, 1 rehabilitation, and 2 sub-acute; 36 medical office buildings; and 4 preschool and childcare centers. The company qualifies as a real estate investment trust for federal income tax purposes. As a REIT, the company would not be subject to federal income tax to the extent that it distributes at least 90% of its taxable income to its shareholders. Universal Health Realty Income Trust was founded in 1986 and is headquartered in King of Prussia, Pennsylvania.