Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
other · IRS · Rule · Published 2015-05-04 · Effective 2015-05-04 · 80 FR 25230
Document
Document number
2015-10340
Federal Register citation
80 FR 25230
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2015-05-04
Effective date
2015-05-04
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.