Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return
other · IRS · Rule · Published 2014-12-31 · Effective 2014-12-29 · 79 FR 78954
Document
Document number
2014-30525
Federal Register citation
79 FR 78954
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2014-12-31
Effective date
2014-12-29
Treasury docket
TD 9708
Abstract
This document contains final regulations that provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. The regulations will affect charitable hospital organizations.