Community Health Needs Assessments for Charitable Hospitals; Correction
other · IRS · Rule · Published 2013-05-21 · 78 FR 29628
Document
Document number
2013-12013
Federal Register citation
78 FR 29628
CFR reference
26 CFR 1
Type
Rule
Action
Correction to a notice of proposed rulemaking.
Category
other
Sub-agency
IRS
Publication date
2013-05-21
Treasury docket
REG-106499-12
Abstract
This document contains corrections to a notice of proposed rulemaking that was published in the Federal Register on Friday, April 5, 2013. The proposed regulations provide guidance to charitable hospital organizations on the community health needs assessment requirements, and related excise tax and reporting obligations, enacted as part of the Patient Protection and Affordable Care Act of 2010. These proposed regulations also clarify the consequences for failing to meet these and other requirements for charitable hospital organizations.