# Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
> **IRS** · Final regulations; correction. · Published 2015-03-11 · Effective 2015-03-11 · 80 FR 12761
## Document
- **Document number:** 2015-05520
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 12761
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-03-11
- **Effective date:** 2015-03-11
- **Treasury docket:** TD 9708
## Abstract

This document contains corrections to final regulations (TD 9708) that were published in the Federal Register on December 31, 2014 (79 FR 78954). The final regulations provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/03/11/2015-05520/additional-requirements-for-charitable-hospitals-community-health-needs-assessments-for-charitable)
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