# 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
> **IRS** · Final regulations and removal of temporary regulations. · Published 2014-12-31 · Effective 2014-12-29 · 79 FR 78954
## Document
- **Document number:** 2014-30525
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 78954
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/12/31/2014-30525/additional-requirements-for-charitable-hospitals-community-health-needs-assessments-for-charitable)
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