Idaho Code § 54-2113: Corporate practice.

(1) A veterinary medical practice may be conducted only as a sole proprietorship, as a partnership or as a professional entity as defined in part 9, chapter 21, title 30, Idaho Code. No business corporation, other than a professional entity, shall be organized for the practice of veterinary medicine or shall provide veterinary medical services.

(2) A not-for-profit corporation may own property in connection with a veterinary medical facility or animal shelter, provided that an actively licensed veterinarian makes all the decisions pertaining to diagnosis, care and treatment of the patients.